Section 105-241.22 - Collection of taxThe Department may collect a tax in the following circumstances:
(1) When a taxpayer files a return showing an amount due with the return and does not pay the amount shown due. This subdivision does not apply to a consolidated or combined return filed at the request of the Secretary under Part 1 of Article 4 of this Chapter.(2) When the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax or based upon taxpayer inaction in accordance with G.S. 105-241.13A.(3) When a taxpayer and the Department agree on a settlement concerning the amount of tax due.(4) When the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment.(5) When a final decision is issued on a proposed assessment of tax after a contested case hearing.(6) When a petition for a contested case at the Office of Administrative Hearings is dismissed and the period for timely filing a petition has expired.N.C. Gen. Stat. § 105-241.22
Amended by 2019 N.C. Sess. Laws 169,s. 6.7, eff. 7/26/2019.Amended by 2017 N.C. Sess. Laws 204,s. 4.2, eff. 8/11/2017.Amended by 2010 N.C. Sess. Laws 31,s. 31.10.(c), eff. 6/30/2010.Amended by 2008 N.C. Sess. Laws 134,s. 7.(a), eff. 1/1/2008.Added by 2007 N.C. Sess. Laws 491,s. 1, eff. 1/1/2008.