A form preparer signing for a technology provider or other business entity shall:

1. (1) sign in the space provided for a preparer's signature on a form; or
2. (2) document and note "form preparer" next to the signature in the space provided for a preparer's signature on a form.

History Note: Authority G.S. 10B-4; 10B-125; 10B-126; 10B-134.17; 10B-134.19; 10B-134.21;
Eff. July 1, 2024.