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 as he may deem proper, but the time for filing any return shall not be extended for more than 30 days after the regular due date of the return. If the time for filing a return is extended, interest accrues at the rate established pursuant to G.S. 105-241.21 from the time the return was due to be filed to the date of payment. (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).)
Sections: Previous 105-164.13A 105-164.13B 105-164.13E 105-164.14 105-164.14A 105-164.15A 105-164.16 105-164.19 105-164.20 105-164.22 105-164.26 105-164.27A 105-164.28 105-164.28A 105-164.29 Next
Last modified: March 23, 2014