US lawNorth CarolinaStatutesChapter 105A105A-16N.C. Gen. Stat. § 105A-16Rules.Last amended: 1997Year: 2026Length: 24 wordsOfficial source § 105A-16. Rules. The Secretary of Revenue may adopt rules to implement this Chapter. The State Controller may adopt rules to implement this Chapter.PreviousN.C. Gen. Stat. § 105A-15