§ 105-164.44. Penalty and remedies of Article 9 applicable. - North Carolina Statutes

§105‑164.44.  Penalty and remedies of Article 9 applicable.

All provisions notinconsistent with this Article in Article 9, entitled "GeneralAdministration – Penalties and Remedies" of Subchapter I of Chapter 105 ofthe General Statutes, including but  not limited to, administration, auditing,making returns, promulgation of rules and regulations by the Secretary,additional taxes, assessment procedure, imposition and collection of taxes andthe lien  thereof, assessments, refunds and penalties are hereby made a part ofthis Article and shall be applicable thereto. (1957, c. 1340, s. 5; 1973,c. 476, s. 193.)