North Carolina § 105-164.32 Incorrect returns; estimate

North Carolina Statutes

§ 105-164.32 — Incorrect returns; estimate

North Carolina § 105-164.32

Ch. 105Taxation

Art. 5Sales and Use Tax

Subch. ILEVY OF TAXES

This text of North Carolina § 105-164.32 (Incorrect returns; estimate) 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. § 105-164.32 (2026).

Text

If a retailer, a wholesale merchant, a facilitator, or a consumer fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the retailer, the wholesale merchant, the facilitator, or the consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001-414, s. 21; 2009-451, s. 27A.3(u); 2018-5, s. 38.5(p).) Part 7. Failure to Make Returns; Overpayments. §§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s.

3.§ 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.

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If a retailer, a wholesale merchant, a facilitator, or a consumer fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the retailer, the wholesale merchant, the facilitator, or the consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001-414, s. 21; 2009-451, s. 27A.3(u); 2018-5, s. 38.5(p).)
Part 7. Failure to Make Returns; Overpayments.
§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
§ 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.