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§ 105-160.7. When tax must be paid.

§105‑160.7.  When tax must be paid.

(a)        The full amount ofthe tax payable as shown on the return must be paid to the Secretary within thetime allowed for filing the return.  However, if the amount shown to be dueafter all credits is less than one dollar ($1.00), no payment need be made.

(b)        Repealed by SessionLaws 1993, c. 450, s. 5. (1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c.984, s. 13; 1991 (Reg. Sess., 1992), c. 930, s. 8; 1993, c. 450, s. 5.)

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