North Carolina § 105-395.1 Applicable date when due date falls on weekend, holiday, or closure date

North Carolina Statutes

§ 105-395.1 — Applicable date when due date falls on weekend, holiday, or closure date

North Carolina § 105-395.1

Ch. 105Taxation

Art. 30General Provisions

Subch. IILISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY

This text of North Carolina § 105-395.1 (Applicable date when due date falls on weekend, holiday, or closure date) 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. § 105-395.1 (2026).

Text

When the last day for doing an act required or permitted by this Subchapter falls on a day listed in this section, the act is considered to be done within the prescribed time limit if it is done on the next business day. This section applies to the following days:

(1)A Saturday or Sunday.

(2)A holiday.

(3)A day for which all of the following conditions are met in the taxing entity: a. The tax office is closed. b. The taxpayer certifies in writing that the United States Postal Service did not provide service to the taxpayer's address. c. A disaster declaration is declared pursuant to G.S. 166A-19.21 or G.S. 166A-19.22. (1987, c. 777, s. 5; 2018-5, s. 38.9(a); 2018-76, s. 9.5.) §§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1. Former Article 30. General Provisions.

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When the last day for doing an act required or permitted by this Subchapter falls on a day listed in this section, the act is considered to be done within the prescribed time limit if it is done on the next business day. This section applies to the following days:
(1) A Saturday or Sunday.
(2) A holiday.
(3) A day for which all of the following conditions are met in the taxing entity:
a. The tax office is closed.
b. The taxpayer certifies in writing that the United States Postal Service did not provide service to the taxpayer's address.
c. A disaster declaration is declared pursuant to G.S. 166A-19.21 or G.S. 166A-19.22. (1987, c. 777, s. 5; 2018-5, s. 38.9(a); 2018-76, s. 9.5.)
§§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.
Former Article 30.
General Provisions.
§§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
§ 105-405: Repealed by Session Laws 1963, c. 548.
§§ 105-405.1 through 105-406: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
§§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
§§ 105-413 through 105-414: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-417.1 through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2.
Part 1. Sale of Realty.
§§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.
Part 2. Refund of Tax Sales Certificates.
§ 105-422: Repealed by Session Laws 1971, c. 806, s. 3.