North Carolina Statutes

§ 105-164.19 — Extension of time for making returns and payment

North Carolina § 105-164.19
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 5Sales and Use Tax
Subch. ILEVY OF TAXES

This text of North Carolina § 105-164.19 (Extension of time for making returns and payment) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.C. Gen. Stat. § 105-164.19 (2026).

Text

The Secretary for good cause may extend the time for filing any return under the provisions of this Article and may grant additional time within which to file the return and pay the tax due pursuant to G.S. 105-263(b). (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1977, c. 1114, s. 10; 1985, c. 656, s. 30; 2007-491, s. 44(1)a; 2013-414, s. 1(f); 2018-5, s. 38.5(n).)

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Bluebook (online)
North Carolina § 105-164.19, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-164.19.