North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0110 — Time For Filing

The request shall be filed with the Secretary not later than 90 days after the regular or extended due date of the tax return.

Last amended: Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Source: official text