§ 105-163.39. Declarations of estimated income tax required. - North Carolina Statutes

§105‑163.39.  Declarations of estimated income tax required.

 (a) Declaration Required. –Every corporation subject to taxation under Article 4 shall submit adeclaration of estimated tax to the Secretary. This declaration is due at thetime established in G.S. 105‑163.40, and payment of the estimated tax isdue at the time and in the manner prescribed in that section.

 (b) Content. – In thedeclaration of estimated tax, the corporation shall state its estimated totalnet income from all sources for the taxable year, the proportion of its totalnet income allocable to this State, its estimated tax, and any otherinformation required by the Secretary.

 (c) Amendments toDeclaration. – Under rules prescribed by the Secretary, a corporation may amenda declaration of estimated tax. (1959, c. 1259, s. 1A; 1973,c. 476, s. 193; 1983, c. 713, s. 86.)