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https://www.ncdor.gov/taxes/sales-and-use-tax/sales-and-use-practitioner-laws-rules-and-directives/sales-use-directive-sd-00-1

https://www.ncdor.gov/taxes/information-tax-professionals/practitioner/personal

https://www.ncdor.gov/taxes/individual-income-tax/individual-income-tax-professionals/individual-income-tax-directives-main/directive-pd-98-3

https://www.ncdor.gov/taxes/withholding-tax/individual-income-tax-directives-main/directive-pd-99-1