§ 105-155. Time and place of filing returns; extensions; affirmation.
§ 105‑155. Time andplace of filing returns; extensions; affirmation.
(a) Return. An incometax return shall be filed at the place and in the form prescribed by theSecretary. The income tax return of every taxpayer reporting on a calendar yearbasis is due on or before the fifteenth day of April in each year. The incometax return of every taxpayer reporting on a fiscal year basis is due on orbefore the fifteenth day of the fourth month following the close of the fiscalyear. These dates do not apply to a nonresident alien whose federal income taxreturn is due at a later date under section 6072(c) of the Code. The return ofa nonresident alien affected by that Code section is due on or before thefifteenth day of the sixth month following the close of the taxable year. Aninformation return shall be filed at the times prescribed by the Secretary. Ataxpayer may ask the Secretary for an extension of time to file a return underG.S. 105‑263.
(b) Repealed by 1991(Regular Session, 1992), c. 930, s. 3.
(c) Repealed by SessionLaws 1998‑217, s. 44, effective October 31, 1998.
(d) Forms. Returnsand affirmations shall be in the form prescribed by the Secretary. (1939, c. 158, s. 329; 1943,c. 400, s. 4; 1951, c. 643, s. 4; 1953, c. 1302, s. 4; 1955, c. 17, s. 1; 1957,c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193;1989, c. 728, s. 1.26; 1989 (Reg. Sess., 1990), c. 984, s. 10; 1991, c. 45, s.12; 1991 (Reg. Sess., 1992), c. 930, s. 3; 1998‑217, s. 44; 2006‑18,s. 8.)