Tscott, I was curious about this and since I am pretty good on searching I came across a couple articles on the internet that indicate that you may be able to, i.e. North Carolina is one of the few states that apparently do allow this. There is an article on the web from I believe the North Carolina Association of CPAs from several years ago that deals with this, do a search for this article and read this for yourself and hopefully it'll explain it....Hope this helps... just my opinion