AV-60 Third Party Electronic Listing System Approval. North Carolina General Statute 105-310.1 provides that the North Carolina Department of Revenue (NCDOR) may establish standards and requirements for electronic listing of personal property, including the minimum requirements that must exist before electronic listing will be allowed in a county. NCDOR has established those standards and requirements in its publication North Carolina Electronic Listing Standards and Requirements. Per those standards and requirements, NCDOR will maintain a list of approved third-party electronic listing systems and their providers. Providers must file this form to request approval of their electronic personal property listing systems. A system must be approved by NCDOR before the system can accept electronic listings of personal property from North Carolina taxpayers. This form must be submitted to NCDOR before October 1 of the calendar year preceding the first listing period for which the system needs approval to accept electronic listings.