17 N.C. Admin. Code 5B.0107

Current through Register Vol. 39, No. 9, November 1, 2024

Section 05B .0107 - EXTENSION OF FILING DATE

Rule 17 NCAC 05C .2004 sets out the procedure for a corporation to obtain an extension of time to file its corporate franchise and income tax return.

17 N.C. Admin. Code 05B .0107

Authority G.S. 105-129; 105-262; 105-263;
Eff. February 1, 1976;
Amended Eff. July 1, 1999; January 1, 1994; April 1, 1991; January 1, 1978.
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Authority G.S. 105-129; 105-262; 105-263;
Eff. February 1, 1976;
Amended Eff. July 1, 1999; January 1, 1994; April 1, 1991; January 1, 1978.