§ 105-160.6. Time and place of filing returns. - North Carolina Statutes

§105‑160.6.  Time and place of filing returns.

An income tax return of anestate or a trust shall be filed as prescribed by the Secretary at the placeprescribed by the Secretary. The return of every fiduciary reporting on acalendar year basis shall be filed on or before the 15th day of April in eachyear, and the return of every fiduciary reporting on a fiscal year basis shallbe filed on or before the 15th day of the fourth month following the close ofthe fiscal year. A fiduciary may ask the Secretary for an extension of time tofile a return under G.S. 105‑263. (1989, c. 728, s. 1.38; 1989(Reg. Sess., 1990), c. 984, s. 12; 1991 (Reg. Sess., 1992), c. 930, s. 7.)