North Carolina § 105-241 - 9. Procedure for proposing an assessment.
Full text of North Carolina North Carolina General Statutes § 105-241 — 9. Procedure for proposing an assessment., with citation guidance and answers to common questions.
§ 105-241. 9. Procedure for proposing an assessment.
Authority. - The Secretary may propose an assessment against a taxpayer for tax due from the taxpayer. The Secretary must base a proposed assessment on the best information available. A proposed assessment of the Secretary is presumed to be correct. Time Limit. - The Secretary must propose an assessment within the statute of limitations for proposed assessments unless the taxpayer waives the limitations period before it expires by agreeing in writing to extend the period. A taxpayer may waive the limitations period for either a definite or an indefinite time. If the taxpayer waives the limitations period, the Secretary may propose an assessment at any time within the time extended by the waiver. Notice. - The Secretary must give a taxpayer written notice of a proposed assessment. The notice of a proposed assessment must contain the following information: The basis for the proposed assessment. The statement of the basis for the proposed assessment does not limit the Department from changing the basis. The amount of tax, interest, and penalties included in the proposed assessment. The amount for each of these must be stated separately. The date a failure to pay penalty will apply to the proposed assessment if the proposed assessment is not paid by that date and the amount of the penalty. If the proposed assessment is not paid by the specified date, the failure to pay penalty is considered to be assessed and applies to the proposed assessment without further notice. The circumstances under which the proposed assessment will become final and collectible. History (2007-491, s. 1; 2010-95, s. 8(a); 2011-330, s. 34.) Effect of Amendments. - Session Laws 2010-95, s. 8(a), effective July 17, 2010, added subdivision (c)(2a). Session Laws 2011-330, s. 34, effective June 27, 2011, substituted "before it expires by agreeing in writing to extend the period" for "in writing" in the first sentence of subsection (b).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-241
What does North Carolina General Statutes § 105-241 cover?
Section 105-241 ("9. Procedure for proposing an assessment.") 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 § 105-241?
A common citation format is "North Carolina General Statutes § 105-241" (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 § 105-241 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.