1. (a) For the purposes of G.S. 53-249(d)(1) and (2), the registrant shall disclose and provide a copy to the debtor the following fees:

   1. (1) The creditor loan fee;
   2. (2) The facilitator loan fee; and
   3. (3) The electronic filing fee.
2. (b) For the purposes of G.S. 53-249(d)(5), the term "appropriate taxing authority" shall mean the Internal Revenue Service.

History Note: Authority G.S. 53-249(d); 53-253;
Eff. September 1, 1993;
Readopted Eff. August 1, 2018.