North Carolina General Statutes 105-258.3. Power of attorney
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The Secretary of Revenue may require a proper power of attorney of each and every agent for any taxpayer. ?(1939, c. 158, s. 217; 1973, c. 476, s. 193; 2019-169, s. 6.6(a), (b).)
Terms Used In North Carolina General Statutes 105-258.3
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC