§ 58-21-90. Collection of tax. - North Carolina Statutes

§58‑21‑90.  Collection of tax.

All provisions of Chapter 105of the General Statutes, not inconsistent with this Article, relating toadministration, auditing and making returns, the imposition and collection oftax and the lien thereon, assessments, refunds, and penalties, shall beapplicable to the tax imposed by this Article; and with respect thereto, theCommissioner has the same power and authority as is given to the Secretary ofRevenue under the provisions of Chapter 105 of the General Statutes. (1985,c. 688, s. 1; 1985 (Reg. Sess., 1986), c. 928, s. 7.)