North Carolina § 105-163.43 Overpayment refunded

North Carolina Statutes

§ 105-163.43 — Overpayment refunded

North Carolina § 105-163.43

Ch. 105Taxation

Art. 4CFiling of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-163.43 (2026).

Text

If the amount of estimated tax paid under this Article exceeds the taxes against which the estimated tax is credited pursuant to this Article, the excess is considered an overpayment by the taxpayer and shall be refunded as provided in Article 9 of this Chapter. (1959, c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1993, c. 315, s. 1.) § 105-163.44: Repealed by Session Laws 2000-140, s.

66.§ 105-164: Repealed by Session Laws 1957, c. 1340, s.

5.Part 1. Title, Purpose and Definitions.

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If the amount of estimated tax paid under this Article exceeds the taxes against which the estimated tax is credited pursuant to this Article, the excess is considered an overpayment by the taxpayer and shall be refunded as provided in Article 9 of this Chapter. (1959, c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1993, c. 315, s. 1.)
§ 105-163.44: Repealed by Session Laws 2000-140, s. 66.
§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
Part 1. Title, Purpose and Definitions.