North Carolina § 105-449 - 104. Use of name and account number on return.
Full text of North Carolina North Carolina General Statutes § 105-449 — 104. Use of name and account number on return., with citation guidance and answers to common questions.
§ 105-449. 104. Use of name and account number on return.
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the licensee's name and the account number used by the Department to identify the licensee. The name of a licensee and the licensee's account number is stated on the lists compiled under G.S. 105-449.77 . History (1995 (Reg. Sess., 1996), c. 647, s. 37; 2017-204, s. 4.5(k).) Editor's Note. - Session Laws 2017-204, s. 4.9, provides in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2017-204, s. 4.5(k), effective August 11, 2017, substituted "licensee" for "license holder" twice, and substituted "licensee's" for "license holder's" twice. For applicability, see editor's note. PART 5. REFUNDS.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-449
What does North Carolina General Statutes § 105-449 cover?
Section 105-449 ("104. Use of name and account number on return.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-449?
A common citation format is "North Carolina General Statutes § 105-449" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-449 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.