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North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-157

When tax must be paid

Official textncleg.gov

# (a)

Except as otherwise provided in this section and in Article 4A of this Chapter, the full amount of the tax payable as shown on the return must be paid to the Secretary within the time allowed for filing the return. If the amount shown to be due is less than one dollar ($1.00), no payment need be made.

# (b)

Repealed by Session Laws 1993, c. 450, s. 4. (1939, c. 158, s. 332; 1943, c. 400, s. 4; 1947, c. 501, s. 4; 1951, c. 643, s. 4; 1955, c. 17, s. 2; 1959, c. 1259, s. 2; 1963, c. 1169, s. 2; 1967, c. 702, s. 1; c. 1110, s. 3; 1973, c. 476, s. 193; c. 903, s. 2; c. 1287, s. 5; 1989, c. 728, s. 1.29; 1989 (Reg. Sess., 1990), c. 984, s. 11; 1991 (Reg. Sess., 1992), c. 930, s. 4; 1993, c. 450, s. 4.)

Last amended: 1939, c. 158, s. 332; 1943, c. 400, s. 4; 1947, c. 501, s. 4; 1951, c. 643, s. 4; 1955, c. 17, s. 2; 1959, c. 1259, s. 2; 1963, c. 1169, s. 2; 1967, c. 702, s. 1; c. 1110, s. 3; 1973, c. 476, s. 193; c. 903, s. 2; c. 1287, s. 5; 1989, c. 728, s. 1.29; 1989 (Reg. Sess., 1990), c. 984, s. 11; 1991 (Reg. Sess., 1992), c. 930, s. 4; 1993, c. 450, s. 4.

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In this article (40 sections)
  1. 105-153 · Repealed by Session Laws 1967, c. 1110, s. 3
  2. 105-153.1 · Short title
  3. 105-153.2 · Purpose
  4. 105-153.3 · Definitions
  5. 105-153.4 · North Carolina taxable income defined
  6. 105-153.5 · Modifications to adjusted gross income
  7. 105-153.5A · Net operating loss provisions
  8. 105-153.6 · Adjustments when State decouples from federal accelerated…
  9. 105-153.7 · Individual income tax imposed
  10. 105-153.8 · Income tax returns
  11. 105-153.8A · (Effective January 1, 2027) Organ and tissue donor…
  12. 105-153.9 · (Effective for taxable years beginning before January 1,…
  13. 105-153.9 · (Effective for taxable years beginning on or after January…
  14. 105-153.10 · Repealed by Session Laws 2015-241, s. 32.13(c), effective…
  15. 105-153.11 · (Effective for taxable years beginning on or after January…
  16. 105-154 · Information at the source returns
  17. 105-154.1 · (Effective for taxable years beginning on or after January…
  18. 105-155 · Time and place of filing returns; extensions; affirmation
  19. 105-156 · Repealed by Session Laws 2009-445, s. 7, effective August 7,…
  20. 105-156.1 · Repealed by Session Laws 1989, c. 728, s. 1.28
  21. 105-157 · When tax must be paid
  22. 105-158 · Taxation of certain Armed Forces personnel and other…
  23. 105-159 · Federal determinations and amended returns
  24. 105-159.1 · Repealed by Session Law 2013-38.1(e), effective July 1, 2013
  25. 105-159.2 · Repealed by Session Laws 2013-360, s. 21.1(c), as amended…
  26. 105-160 · Short title
  27. 105-160.1 · Definitions
  28. 105-160.2 · Imposition of tax
  29. 105-160.3 · Tax credits
  30. 105-160.4 · Tax credits for income taxes paid to other states by…
  31. 105-160.5 · Returns
  32. 105-160.6 · Time and place of filing returns
  33. 105-160.7 · When tax must be paid
  34. 105-160.8 · Federal determinations
  35. 105-161-thru-63 · Repealed by Session Laws 1989, c. 728, s. 1.37
  36. 105-163.01-thru-63.06 · Repealed by Session Laws 1991, c. 45, s. 14(b)
  37. 105-163.07 · Recodified as § 105-151.21 by Session Laws 1991, c. 45, s.…
  38. 105-163.010 · Repealed pursuant to former G.S. 105-163.015(d),…
  39. 105-163.011 · Repealed pursuant to former G.S. 105-163.015(d),…
  40. 105-163.012 · Repealed pursuant to former G.S. 105-163.015(d),…
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