There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 4 - Income Tax.
105-134.3. Year of assessment.
NC Gen Stat § 105-134.3 What's This?
105‑134.3. Year of assessment.
The tax imposed by this Part shall be assessed, collected, and paid in the taxable year following the taxable year for which the assessment is made, except as provided to the contrary in Article 4A of this Chapter. (1989, c. 728, s. 1.4; 1998‑98, s. 69.)
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