North Carolina § 105-241 - 22. Collection of tax.

§ 105-241. 22. Collection of tax.

The Department may collect a tax in the following circumstances: When a taxpayer files a return showing an amount due with the return and does not pay the amount shown due. This subdivision does not apply to a consolidated or combined return filed at the request of the Secretary under Part 1 of Article 4 of this Chapter. When the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax or based upon taxpayer inaction in accordance with G.S. 105-241.13A. When a taxpayer and the Department agree on a settlement concerning the amount of tax due. When the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment. When a final decision is issued on a proposed assessment of tax after a contested case hearing. When a petition for a contested case at the Office of Administrative Hearings is dismissed and the period for timely filing a petition has expired. History (2007-491, s. 1; 2008-134, s. 7(a); 2010-31, s. 31.10(c); 2017-204, s. 4.2; 2019-169, s. 6.7.) Editor's Note. - Session Laws 2017-204, s. 4.9, provides in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Effect of Amendments. - Session Laws 2008-134, s. 7(a), effective for taxable years beginning on or after January 1, 2008, substituted "showing an amount due" for "showing tax due" in subdivision (1). Session Laws 2010-31, s. 31.10(c), effective June 30, 2010, added the second sentence in subdivision (1). Session Laws 2017-204, s. 4.2, effective August 11, 2017, added "or based upon taxpayer inaction in accordance with G.S. 105-241.13 A" at the end of subdivision (2). For applicability, see editor's note. Session Laws 2019-169, s. 6.7, effective July 26, 2019, rewrote subdivision (6), which formerly read: "When the Office of Administrative Hearings dismisses a petition for a contested case for lack of jurisdiction because the sole issue is the constitutionality of a statute and not the application of a statute."