North Carolina General Statutes Chapter 105. Taxation § 105-113.126A. Registration and discontinuance requirements

(a) Registration Required.--An interactive sports wagering operator must register with the Secretary.

(b) Registration Form.--Registration must be in a form required by the Secretary and include all information requested.  If an interactive sports wagering operator fails to register, the Secretary must notify the Lottery Commission of the violation.

(c) Discontinuance of Authorized Activities.--An interactive sports wagering operator who changes ownership or stops engaging in the activities licensed under Article 9 of Chapter 18C of the General Statutes must notify the Secretary in writing of the change.  The interactive sports wagering operator is responsible for maintaining a bond or irrevocable letter of credit as required by G.S. 105-113.127 and submitting all returns and the payment of all taxes for which the interactive sports wagering operator is liable under this Article while licensed.