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North Carolina Administrative Code

Title 17 of the North Carolina Administrative Code contains the North Carolina Department of Revenue's Administrative Rules. Within Title 17, each tax type has its own chapter of rules.

The Rules Division of the Office of Administrative Hearings (OAH) compiles, produces, and publishes the North Carolina Administrative Code. You can obtain the rules online through OAH's website. The following list sets out the Department's rules by chapter and provides a link to the text of the rules: