North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-263
Timely filing of mailed documents and requests for extensions
# (a)
Mailed Document. - Sections 7502 and 7503 of the Code govern when a return, report, payment, or any other document that is mailed to the Department is timely filed.
# (b)
Extension. - The Secretary may extend the time in which a person must file a return with the Secretary. Except as provided in subsection (c) of this section, a person must comply with any application requirement set by the Secretary to obtain an extension of time for filing a return. An extension of time for filing a franchise tax return or an income tax return does not extend the time for paying the tax due or the time when a penalty attaches for failure to pay the tax. An extension of time for filing any return other than a franchise tax return or an income tax return extends the time for paying the tax due and the time when a penalty attaches for failure to pay the tax. When an extension of time for filing a return extends the time for paying the tax expected to be due with the return, interest, at the rate established pursuant to G.S. 105-241.21, accrues on the tax due from the original due date of the return to the date the tax is paid.
# (c)
Automatic Extension. - A person who is granted an automatic extension to file a federal income tax return, including a return of partnership income, is granted an automatic extension to file the corresponding State income tax return and franchise tax return. The person must certify on the State tax return that the person was granted a federal extension. This subsection only applies to extension applications filed by a person with the Commissioner of Internal Revenue. This section does not apply to extensions granted under section 7508A of the Code because of a presidentially declared disaster, as allowed under G.S. 105-249.2(b).
# (d)
Electronic Documents. - The Secretary shall prescribe when a return, report, payment, or any other document that is electronically submitted to the Department is timely filed. (1939, c. 158, s. 932; 1973, c. 476, s. 193; 1977, c. 1114, s. 2; 1989 (Reg. Sess., 1990), c. 984, s. 14; 1991 (Reg. Sess., 1992), c. 930, s. 11; 1997-300, s. 1; 2007-491, s. 44(1)a; 2008-107, s. 28.18(c); 2010-95, s. 10(a); 2012-79, s. 1.8; 2013-414, s. 1(j); 2018-5, s. 38.4(a), 38.10(q); 2022-13, s. 5.5(b).)
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In this article (40 sections)
- 105-251.2 · Compliance informational returns
- 105-252 · Returns required
- 105-252.1 · Use of a TTIN
- 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s.…
- 105-254 · Secretary to furnish forms
- 105-254.1 · Identification of veterans on income tax form D-400
- 105-255 · Secretary of Revenue to keep records
- 105-256 · Publications prepared by Secretary of Revenue; report on…
- 105-256.1 · Corporate annual report
- 105-257 · Department may charge fee for report or other document
- 105-258 · Powers of Secretary of Revenue; who may sign and verify legal…
- 105-258.1 · Taxpayer interviews
- 105-258.2 · Taxpayer conversations
- 105-258.3 · Power of attorney
- 105-259 · Secrecy required of officials; penalty for violation
- 105-260 · Evaluation of Department personnel
- 105-260.1 · Delegation of authority to hold hearings
- 105-261 · Secretary and deputies to administer oaths
- 105-262 · Rules
- 105-262.1 · Rules to exercise authority under G.S. 105-130.5A
- 105-263 · Timely filing of mailed documents and requests for extensions
- 105-264 · Effect of Secretary's interpretation of revenue laws
- 105-264.1 · Secretary's interpretation applies to local taxes that are…
- 105-264.2 · Publication of written determinations
- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-266.2 · Refund of tax paid on substantial income later restored
- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30
- 105-268 · Reciprocal comity
- 105-268.1 · Agreements to coordinate the administration and collection…
- 105-268.2 · Expenditures and commitments authorized to effectuate…
- 105-268.3 · Returns to be filed and taxes paid pursuant to agreements
- 105-269 · Extraterritorial authority to enforce payment
- 105-269.1 · Local authorities authorized to furnish office space
- 105-269.2 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-269.3 · Enforcement of Subchapter V and fuel inspection tax
- 105-269.4 · Election to apply income tax refund to following year's tax
- 105-269.5 · Contribution of income tax refund to Wildlife Conservation…