§ 105-130.17. (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns. - North Carolina Statutes

§ 105‑130.17. (Effective for taxable years beginning before January 1, 2008) Time and placeof filing returns.

(a)        Returns must befiled as prescribed by the Secretary at the place prescribed by the Secretary.Returns must be in the form prescribed by the Secretary. The Secretary shallfurnish forms in accordance with G.S. 105‑254.

(b)        Except as otherwiseprovided in this section, the return of a corporation shall be filed on orbefore the fifteenth day of the third month following the close of its income year.An income year ending on any day other than the last day of the month shall bedeemed to end on the last day of the calendar month ending nearest to the lastday of a taxpayer's actual income year.

(c)        In the case ofmutual associations formed under G.S. 54‑111 through 54‑128 toconduct agricultural business on the mutual plan and marketing associationsorganized under G.S. 54‑129 through 54‑158, which are required tofile under subsection (a)(9) of G.S. 105‑130.11, a return made on thebasis of a calendar year shall be filed on or before the fifteenth day of theSeptember following the close of the calendar year, and a return made on thebasis of a fiscal year shall be filed on or before the fifteenth day of theninth month following the close of the fiscal year.

(d)        A taxpayer may askthe Secretary for an extension of time to file a return under G.S. 105‑263.

(d1)      Organizationsdescribed in G.S. 105‑130.11(a)(1), (3), (4), (5), (6), (7) and (8) thatare required to file a return under G.S. 105‑130.11(b) shall file areturn made on the basis of a calendar year on or before the fifteenth day ofMay following the close of the calendar year and a return made on the basis ofa fiscal year on or before the fifteenth day of the fifth month following theclose of the fiscal year.

(e)        Any corporationthat ceases its operations in this State before the end of its income yearbecause of its intention to dissolve or to withdraw from this State, or becauseof a merger, conversion, or consolidation or for any other reason whatsoevershall file its return for the then current income year within 75 days after thedate it terminates its business in this State.

(f)         Repealed bySession Laws 1998‑217, s. 42, effective October 31, 1998.

(g)        A corporation thatfiles a federal return pursuant to section 6072(c) of the Code shall file itsreturn on or before the fifteenth day of the sixth month following the close ofits income year. (1939,c. 158, s. 329; 1943, c. 400, s. 4; 1951, c. 643, s. 4; 1953, c. 1302, s. 4;1955, c. 17, s. 1; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s.3; 1973, c. 476, s. 193; c. 1287, s. 4; 1981, c. 56; 1989 (Reg. Sess., 1990),c. 984, s. 8; 1997‑300, s. 3; 1998‑217, s. 42; 1999‑369, s.5.5; 2000‑140, s. 64(b); 2006‑18, s. 7.)

§ 105‑130.17. (Effective for taxable years beginning on or after January 1, 2008) Time andplace of filing returns.

(a)        Returns must befiled as prescribed by the Secretary at the place prescribed by the Secretary.Returns must be in the form prescribed by the Secretary. The Secretary mustfurnish forms in accordance with G.S. 105‑254.

(b)        Except as otherwiseprovided in this section, the return of a corporation shall be filed on orbefore the fifteenth day of the fourth month following the close of its incomeyear. An income year ending on any day other than the last day of the monthshall be deemed to end on the last day of the calendar month ending nearest tothe last day of a taxpayer's actual income year.

(c)        In the case ofmutual associations formed under G.S. 54‑111 through 54‑128 toconduct agricultural business on the mutual plan and marketing associationsorganized under G.S. 54‑129 through 54‑158, which are required tofile under subsection (a)(9) of G.S. 105‑130.11, a return made on thebasis of a calendar year shall be filed on or before the fifteenth day of theSeptember following the close of the calendar year, and a return made on thebasis of a fiscal year shall be filed on or before the fifteenth day of theninth month following the close of the fiscal year.

(d)        A taxpayer may askthe Secretary for an extension of time to file a return under G.S. 105‑263.

(d1)      Organizationsdescribed in G.S. 105‑130.11(a)(1), (3), (4), (5), (6), (7) and (8) thatare required to file a return under G.S. 105‑130.11(b) shall file areturn made on the basis of a calendar year on or before the fifteenth day ofMay following the close of the calendar year and a return made on the basis ofa fiscal year on or before the fifteenth day of the fifth month following theclose of the fiscal year.

(e)        Any corporationthat ceases its operations in this State before the end of its income yearbecause of its intention to dissolve or to withdraw from this State, or becauseof a merger, conversion, or consolidation or for any other reason whatsoevershall file its return for the then current income year within 105 days afterthe date it terminates its business in this State.

(f)         Repealed bySession Laws 1998‑217, s. 42, effective October 31, 1998.

(g)        A corporation thatfiles a federal return pursuant to section 6072(c) of the Code shall file itsreturn on or before the fifteenth day of the seventh month following the closeof its income year. (1939, c. 158, s. 329; 1943, c. 400, s. 4; 1951, c. 643, s. 4; 1953, c.1302, s. 4; 1955, c. 17, s. 1; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967,c. 1110, s. 3; 1973, c. 476, s. 193; c. 1287, s. 4; 1981, c. 56; 1989 (Reg.Sess., 1990), c. 984, s. 8; 1997‑300, s. 3; 1998‑217, s. 42; 1999‑369,s. 5.5; 2000‑140, s. 64(b); 2006‑18, s. 7; 2007‑491, s. 14.)