North Carolina § 105-395 - 1. (Effective for taxable years beginning before July 1, 2017) Applicable date when due date falls on weekend or holiday.
Full text of North Carolina North Carolina General Statutes § 105-395 — 1. (Effective for taxable years beginning before July 1, 2017) Applicable date when due date falls on weekend or holiday., with citation guidance and answers to common questions.
§ 105-395. 1. (Effective for taxable years beginning before July 1, 2017) Applicable date when due date falls on weekend or holiday.
When the last day for doing an act required or permitted by this Subchapter falls on a Saturday, Sunday, or holiday, the act is considered to be done within the prescribed time limit if it is done on the next business day. History (1987, c. 777, s. 5.) Section set out twice. - The section above is effective for taxable years beginning before July 1, 2017. For the section as effective for taxable years beginning on or after July 1, 2017, see the following section, also numbered G.S. 105-395.1 .
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-395
What does North Carolina General Statutes § 105-395 cover?
Section 105-395 ("1. (Effective for taxable years beginning before July 1, 2017) Applicable date when due date falls on weekend or holiday.") 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 § 105-395?
A common citation format is "North Carolina General Statutes § 105-395" (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 § 105-395 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.