§ 105-269.4. Election to apply income tax refund to following year's tax.
§105‑269.4. Election to apply income tax refund to following year's tax.
Any taxpayer required to filean income tax return under Article 4 of this Subchapter whose return shows thatthe taxpayer is entitled to a refund may elect to apply part or all of therefund to that taxpayer's estimated income tax liability for the followingyear. The Secretary of Revenue shall amend the income tax returns to permit theelection authorized by this section. (1983, c. 663, s. 1; 1989(Reg. Sess., 1990), c. 814, s. 28.)