17 N.C. Admin. Code 6B.3402
Current through Register Vol. 39, No. 9, November 1, 2024
A return from which material particulars are missing is not a return for the purpose of determining when the statute of limitations will run. The date the final return is filed is the determining date. There is no statutory provision prohibiting the making of an assessment for a given year after an assessment has already been made for that year. A second assessment can be made upon the discovery of new facts.
17 N.C. Admin. Code 06B .3402
Eff. February 1, 1976;
Amended Eff. June 1, 1993; February 1, 1991;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
Eff. February 1, 1976;
Amended Eff. June 1, 1993; February 1, 1991.