§ 105-197. (Repealed effective January 1, 2009) When return required; due date of tax and return. - North Carolina Statutes

§105‑197.  (Repealed effective January 1, 2009) When return required; duedate of tax and return.

(a)        When ReturnRequired. – Anyone who, during the calendar year, gives to a donee a gift of afuture interest or one or more taxable gifts whose total value exceeds theamount of the annual exclusion set in G.S. 105‑188(d) must file a gifttax return, under oath or affirmation, with the Secretary on a form prescribedby the Secretary. For the purpose of this section, a taxable gift is a giftthat is not exempt under G.S. 105‑188(h) or (i).

(b)        Due Date. – The taxis due on April 15th following the end of the calendar year. A return must befiled on or before the due date of the tax. A taxpayer may ask the Secretary ofRevenue for an extension of time for filing a return under G.S. 105‑263. (1939,c. 158, s. 609; 1955, c. 22, s. 1; 1973, c. 1287, s. 9; 1985 (Reg. Sess.,1986), c. 821; 1991 (Reg. Sess., 1992), c. 930, s. 10; 1995 (Reg. Sess., 1996),c. 646, s. 8; 1998‑98, s. 16; 2008‑107, s. 28.18(a).)