17 N.C. Admin. Code 1C.0316

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

Section 01C .0316 - CLAIM FOR TAX REFUND

If a taxpayer believes he has overpaid his taxes, he may file a claim for refund (Form NC-19) within the period established under G.S. 105-241.6. The taxpayer shall therein provide the department with the basis of his claim and any other necessary information.

17 N.C. Admin. Code 01C .0316

Authority G.S. 105-241.7; 105-262;
Eff. February 1, 1976;
Amended Eff. February 1, 2008; January 1, 1994;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Authority G.S. 105-241.7; 105-262;
Eff. February 1, 1976;
Amended Eff. February 1, 2008; January 1, 1994.