Third Party Requester
Taxpayer Information Authorization For Taxpayer Records -
Form GEN-93 Not Required
(The requester must identify the applicable provisions in N.C. General Statute 105-259(b).)
This type of request is used when someone, besides the taxpayer, submits a request for taxpayer records without having the need to obtain permission from the taxpayer to have his/her tax records released to the requestor. What is required, by the NC Department of Revenue, is for the requester to identify what specific provision(s) of N.C. General Statute 105-259(b)
is applicable to their request and permits the department authorization to disclose the taxpayer's records. If the requester cites a provision of N.C. General Statute 105-259(b) that is not applicable to their request, the records request will be denied.