North Carolina Administrative Code Title 17 — Revenue
17 NCAC 06B .3402
Limitations For Assessments
Official textreports.oah.state.nc.us
A return from which material particulars are missing is not a return for the purpose of determining when the statute of limitations will run. The date the final return is filed is the determining date. There is no statutory provision prohibiting the making of an assessment for a given year after an assessment has already been made for that year. A second assessment can be made upon the discovery of new facts.
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In this chapter (40 sections)
- 17-06b-3107 · Common Deductible Expenses
- 17-06b-3108 · Special Cases
- 17-06b-3109 · Nondeductible Expenses
- 17-06b-3110 · Medical Care For A Decedent
- 17-06b-3111 · Reimbursement
- 17-06b-3201 · General
- 17-06b-3202 · Schedule Of Penalties
- 17-06b-3203 · Penalties For Failure To File And Pay
- 17-06b-3204 · Negligence Penalties
- 17-06b-3205 · Failure To Report Federal Changes
- 17-06b-3206 · Fraud Penalty
- 17-06b-3207 · Failure To File Informational Returns
- 17-06b-3208 · Underpayment Of Estimated Tax
- 17-06b-3209 · Waiver Of Penalty
- 17-06b-3301 · General
- 17-06b-3302 · Accounting Methods
- 17-06b-3303 · Accounting Periods
- 17-06b-3304 · Change In Income Year
- 17-06b-3305 · Annualizing Income
- 17-06b-3401 · General
- 17-06b-3402 · Limitations For Assessments
- 17-06b-3403 · Federal Changes
- 17-06b-3404 · Federal Changes And Fraud
- 17-06b-3405 · Failure To Pay Tax
- 17-06b-3406 · Refunds
- 17-06b-3407 · Service Members Civil Relief Act
- 17-06b-3408 · Waiver Of Time Limitation
- 17-06b-3501 · General
- 17-06b-3502 · Taxing Partnership Income
- 17-06b-3503 · Partnership Returns
- 17-06b-3504 · Accounting Period
- 17-06b-3505 · Accounting Methods
- 17-06b-3506 · Items Exempt From Income
- 17-06b-3507 · Business Deductions
- 17-06b-3508 · Contributions
- 17-06b-3509 · Deductible Dividends
- 17-06b-3510 · Additional First Year Depreciation
- 17-06b-3511 · Nondeductible Items
- 17-06b-3512 · Out-Of-State Income
- 17-06b-3513 · Nonresident Partners