North Carolina § 105-164 - 32. Incorrect returns; estimate.
Full text of North Carolina North Carolina General Statutes § 105-164 — 32. Incorrect returns; estimate., with citation guidance and answers to common questions.
§ 105-164. 32. Incorrect returns; estimate.
If a retailer, a wholesale merchant, a facilitator, or a consumer fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the retailer, the wholesale merchant, the facilitator, or the consumer based on the estimate. History (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001-414, s. 21; 2009-451, s. 27A.3(u); 2018-5, s. 38.5(p).) Editor's Note. - Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2009-451, s. 27A.3(u), effective August 7, 2009, rewrote the section. Session Laws 2018-5, s. 38.5(p), effective June 12, 2018, substituted "merchant, a facilitator" for "merchant", and substituted "the wholesale merchant, the facilitator, or the consumer" for "wholesale merchant, or consumer". PART 7. FAILURE TO MAKE RETURNS; OVERPAYMENTS. §§ 105-164.33, 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
Frequently Asked Questions About North Carolina § 105-164
What does North Carolina General Statutes § 105-164 cover?
Section 105-164 ("32. Incorrect returns; estimate.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-164?
A common citation format is "North Carolina General Statutes § 105-164" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.