105-228.90. Scope and definitions. (a) Scope. – This Article applies to all of the following: (1) Subchapters I, V, and VIII of this Chapter. (2) The annual report filing requirements of G.S. 55-16-22. (3) The primary forest product assessment levied under Article 81 of Chapter 106 of the General Statutes. (4) The inspection taxes levied […]
105-230. Charter suspended for failure to report. (a) If a corporation or a limited liability company fails to file any report or return or to pay any tax or fee required by this Subchapter for 90 days after it is due, the Secretary shall inform the Secretary of State of this failure. The Secretary of […]
105-231: Recodified as the second paragraph of 105-230 by S.L. 1998-212, s. 29A.14(k).
105-232. Rights restored; receivership and liquidation. (a) Any corporation or limited liability company whose articles of incorporation, articles of organization, or certificate of authority to do business in this State has been suspended by the Secretary of State under G.S. 105-230, that complies with all the requirements of this Subchapter and pays all State taxes, […]
105-235. Every day’s failure a separate offense. The willful failure, refusal, or neglect to observe and comply with any order, direction, or mandate of the Secretary of Revenue, or to perform any duty enjoined by this Subchapter, by any person, firm, or corporation subject to the provisions of this Subchapter, or any officer, agent, or […]
105-236. Penalties; situs of violations; penalty disposition. (a) Penalties. – The following civil penalties and criminal offenses apply: (1) Penalty for Bad Checks. – When the bank upon which any uncertified check tendered to the Department of Revenue in payment of any obligation due to the Department returns the check because of insufficient funds or […]
105-236.1. Enforcement of revenue laws by revenue law enforcement agents. (a) General. – The Secretary may appoint employees of the Unauthorized Substances Tax Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the excise tax on unauthorized substances imposed by Article 2D of […]
105-237. Waiver; installment payments. (a) Waiver. – The Secretary may, upon making a record of the reasons therefor, do the following: (1) Reduce or waive any penalties provided for in this Subchapter. (2) Reduce or waive any interest provided for in this Subchapter on taxes imposed prior to or during a period for which a […]
105-237.1. Compromise of liability. (a) Authority. – The Secretary may compromise a taxpayer’s liability for a tax that is collectible under G.S. 105-241.22 when the Secretary determines that the compromise is in the best interest of the State and makes one or more of the following findings: (1) There is a reasonable doubt as to […]
105-238. Tax a debt. Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina. (1939, c. 158, s. 909.)
105-239.1. Transferee liability. (a) Lien and Liability. – Property transferred for an inadequate consideration to a donee, heir, devisee, distributee, stockholder of a liquidated corporation, or any other person at a time when the transferor is insolvent or is rendered insolvent by reason of the transfer is subject to a lien for any taxes owing […]
105-240. Tax upon settlement of fiduciary’s account. No final account of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this Subchapter upon said fiduciary, which have become payable, have been paid, and that all taxes […]
105-240.1. Agreements with respect to domicile. Whenever reasonably necessary in order to facilitate the collection of any tax, the Secretary of Revenue with the consent and approval of the Attorney General, is authorized to make agreements with the taxing officials of other states of the United States or with taxpayers in cases of disputes as […]
105-241. Where and how taxes payable; tax period; liens. (a) Form of Payment. – Taxes are payable in the national currency. The Secretary shall prescribe where taxes are to be paid and whether taxes must be paid in cash, by check, by electronic funds transfer, or by another method. (b) Electronic Funds Transfer. – Payment […]
105-241.01. Electronic filing of returns. (a) Purpose. – The General Assembly finds that the various statutes within Chapter 105 of the General Statutes that address the filing of tax returns or informational returns were originally drafted for the use of paper returns submitted either personally or through the mail. Through technological advances, there are many […]
105-241.10. Limit on refunds and assessments after a federal determination. The limitations in this section apply when a taxpayer files a timely return reflecting a federal determination that affects the amount of State tax payable and the general statute of limitations for requesting a refund or proposing an assessment of the State tax has expired. […]
105-241.11. Requesting review of a proposed denial of a refund or a proposed assessment. (a) Procedure. – A taxpayer who objects to a proposed denial of a refund or a proposed assessment of tax may request a Departmental review of the proposed action by filing a request for review. The request for review must be […]
105-241.12. Result when taxpayer does not request a review. (a) Refund. – If a taxpayer does not file a timely request for a Departmental review of a proposed denial of a refund, the proposed denial is final and is not subject to further administrative or judicial review. A taxpayer whose proposed denial becomes final may […]
105-241.13. Action on request for review. (a) Action on Request. – If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund or a proposed assessment, the Department must conduct a review of the proposed denial or proposed assessment and do one or more of the following: (1) […]
105-241.13A. Taxpayer inaction. (a) Consequence of Inaction. – Inaction by a taxpayer after timely filing a request for review shall result in the proposed denial of a refund or the proposed assessment becoming final as provided in this section. As used in this section, "inaction" means that the taxpayer made no response to the Department’s […]
