§ 105-449.108. When an application for a refund is due. - North Carolina Statutes

§ 105‑449.108.  When anapplication for a refund is due.

(a)        (Effective untilJanuary 1, 2009) Due Dates. – The due dates of applications for refunds areas follows:

Refund Period                     Due Date

Annual                                April 15 afterthe end of the year

Quarterly                            Last day of themonth after the end of the quarter

Monthly                              22nd day afterthe end of the month

Upon Application                Last day of the monthafter the month in which tax was paid or the event occurred that is the basisof the refund.

(a)        (EffectiveJanuary 1, 2009) Due Dates. – The due dates of applications for refunds areas follows:

Refund Period                     Due Date

Annual                                April 15 afterthe end of the year

Quarterly                            Last day of themonth after the end of the quarter

Monthly                              22nd day afterthe end of the month

(b)        Requirements. – Anapplication for an annual refund must state whether or not the applicant hasfiled a North Carolina income tax return for the preceding taxable year. Anapplication for a refund allowed under this Part must state that the applicanthas paid for the fuel for which a refund is claimed or that payment for thefuel has been secured to the seller's satisfaction.

(c)        Repealed by SessionLaws 1998‑146, s. 10, effective September 18, 1998.

(d)        Late Application. –A refund applied for more than three years after the date the application isdue is barred.  (1995,c. 390, s. 3; 1997‑6, s. 15; 1998‑146, s. 10; 1998‑212, s.29A.14(r); 2008‑134, s. 49.)