§ 105-157. When tax must be paid. - North Carolina Statutes

§105‑157.  When tax must be paid.

(a)        Except as otherwiseprovided in this section and in Article 4A of this Chapter, the full amount ofthe tax payable as shown on the return must be paid to the Secretary within thetime allowed for filing the return.  If the amount shown to be due is less thanone dollar ($1.00), no payment need be made.

(b)        Repealed by SessionLaws 1993, c. 450, s. 4. (1939, c. 158, s. 332; 1943, c. 400, s. 4; 1947, c.501, s. 4; 1951, c. 643, s. 4; 1955, c. 17, s. 2; 1959, c. 1259, s. 2; 1963, c.1169, s. 2; 1967, c. 702, s. 1; c. 1110, s. 3; 1973, c. 476, s. 193; c. 903, s.2; c. 1287, s. 5; 1989, c. 728, s. 1.29; 1989 (Reg. Sess., 1990), c. 984, s.11; 1991 (Reg. Sess., 1992), c. 930, s. 4; 1993, c. 450, s. 4.)