§ 105-244.1. Cancellation of certain assessments. - North Carolina Statutes

§105‑244.1.  Cancellation of certain assessments.

The Secretary of Revenue ishereby authorized, empowered and directed to cancel and abate all assessmentsmade after October 16, 1940, for or on account of any tax owing to the State ofNorth Carolina and which is payable to the Department of Revenue against anyperson who was killed while a member of the armed forces or who has a serviceconnected disability as a result of which the United States is paying himdisability compensation. This provision shall apply only to assessments madeafter October 16, 1940, for taxes which were due prior to the time the taxpayerwas inducted into the armed forces. If any such assessment is or has been paid,the Secretary of Revenue may refund the amount paid but shall not add theretoany interest. (1949, c. 392, s. 6; 1973, c. 476, s. 193.)