Notice of Reasonable Estimate: In accordance with section 6033 (e)(2)(A) of the Internal Revenue Code, as amended, members of the Towing and Recovery Professionals of North Carolina are hereby notified that an estimated 14.5% of your renewal fees will be allocated to lobbying and political activities and, therefore, are not deductible as a business expense. However, the remaining 85.5% of your renewal fees may be deductible as an ordinary and necessary business expense for federal income tax purposes. Please consult your tax advisor for more information.