17 NCAC 01C .0316. CLAIM FOR TAX REFUND  


Latest version.
  • 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.

     

History Note:        Authority G.S. 105-241.7; 105-262;

Eff. February 1, 1976;

Amended Eff. February 1, 2008; January 1, 1994.