§ 105-164.19. Extension of time for making returns and payment. - North Carolina Statutes

§ 105‑164.19.  Extensionof time for making returns and payment.

The Secretary for good causemay extend the time for making any return under the provisions of this Articleand may grant such additional time within which to make such return as he maydeem proper but the time for filing any such return shall not be extended formore than 30 days after the regular due date of such return. If the time forfiling a return be extended, interest at the rate established pursuant to G.S.105‑241.21 from the time the return was due to be filed to the date ofpayment shall be added and paid. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1977, c.1114, s. 10; 1985, c. 656, s. 30; 2007‑491, s. 44(1)a.)