§ 105-263. (Effective until January 1, 2009) Extensions of time for filing a report or return. - North Carolina Statutes

§ 105‑263.  (Effectiveuntil January 1, 2009) Extensions of time for filing a report or return.

The Secretary may extend thetime in which a person must file a report or return with the Secretary. Toobtain an extension of time for filing a report or return, a person must complywith any application requirement set by the Secretary. An extension of time forfiling a franchise tax return, an income tax return, or a gift tax return doesnot extend the time for paying the tax due or the time when a penalty attachesfor failure to pay the tax. An extension of time for filing a report or anyreturn other than a franchise tax return, an income tax return, or a gift taxreturn extends the time for paying the tax due and the time when a penaltyattaches for failure to pay the tax. When an extension of time for filing areport or return extends the time for paying the tax expected to be due withthe report or return, interest, at the rate established pursuant to G.S. 105‑241.21,accrues on the tax due from the original due date of the report or return tothe date the tax is paid. (1939, c. 158, s. 932; 1973, c. 476, s. 193; 1977, c.1114, s. 2; 1989 (Reg. Sess., 1990), c. 984, s. 14; 1991 (Reg. Sess., 1992), c.930, s. 11; 1997‑300, s. 1; 2007‑491, s. 44(1)a.)

§ 105‑263.  (EffectiveJanuary 1, 2009) Extensions of time for filing a report or return.

The Secretary may extend thetime in which a person must file a report or return with the Secretary. Toobtain an extension of time for filing a report or return, a person must complywith any application requirement set by the Secretary. An extension of time forfiling a franchise tax return or an income tax return does not extend the timefor paying the tax due or the time when a penalty attaches for failure to paythe tax. An extension of time for filing a report or any return other than afranchise tax return or an income tax return extends the time for paying thetax due and the time when a penalty attaches for failure to pay the tax. Whenan extension of time for filing a report or return extends the time for payingthe tax expected to be due with the report or return, interest, at the rateestablished pursuant to G.S. 105‑241.21, accrues on the tax due from theoriginal due date of the report or return to the date the tax is paid.  (1939, c. 158, s. 932; 1973,c. 476, s. 193; 1977, c. 1114, s. 2; 1989 (Reg. Sess., 1990), c. 984, s. 14;1991 (Reg. Sess., 1992), c. 930, s. 11; 1997‑300, s. 1; 2007‑491,s. 44(1)a; 2008‑107, s. 28.18(c).)