17 NCAC 06B .3718. PAYMENT OF TAX

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(a) The tax rate for estates and trusts is the same as the rates for single individuals.

(b) There is no provision in the income tax statutes to allow installment payment of income tax due on returns filed for estates or trusts. The tax due on a fiduciary return is payable in full by the due date of the return.

History Note: Authority G.S. 105‑160.2; 105‑160.7; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1991; June 1, 1990.

                    
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