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2011 North Carolina General Statutes
Chapter 105 Taxation.
Article 9 - General Administration; Penalties and Remedies.
105-252. Returns required.


NC Gen Stat § 105-252 What's This?

105‑252. Returns required.

A person who receives from the Secretary any form requiring information shall fill the form out properly and answer each question fully and correctly. If unable to answer a question, the person shall explain why in writing. The person shall return the form to the Secretary at the time and place required by the Secretary. The person shall also furnish an oath or affirmation verifying the return; the oath or affirmation shall be in the form required by the Secretary. (1939, c. 158, s. 922; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 5.)

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