This should answer your questions. http://www.ncdnpe.org/hhh103.htm If your son is under the age of 7, the state doesn't want to know about him yet. If he is over age 7, you have to register. Have fun!
There are MANY, MANY curriculums out there to meet the diverse styles of teachers and students...including internet courses. A great place to begin your curriculum hunt is Homeschool Gathering Place in Raleigh (just north of Crabtree). http://www.homeschoolgatheringplace.com/