North Carolina § 105-449 - 108. When an application for a refund is due.

§ 105-449. 108. When an application for a refund is due.

Due Dates. - The due dates of applications for refunds are as follows: Requirements. - An application for a refund allowed under this Part must be filed with the Secretary and be in the form required by the Secretary. The application must state that the applicant has paid for the fuel for which a refund is claimed or that payment for the fuel has been secured to the seller's satisfaction. An application for an annual refund must state whether or not the applicant has filed a North Carolina income tax return for the preceding taxable year. Repealed by Session Laws 1998-146, s. 10, effective September 18, 1998. Late Application. - A refund applied for more than three years after the date the application is due is barred. Refund Period Due Date Annual April 15 after the end of the year Quarterly Last day of the month after the end of the quarter Monthly 22nd day after the end of the month History (1995, c. 390, s. 3; 1997-6, s. 15; 1998-146, s. 10; 1998-212, s. 29A.14(r); 2008-134, s. 49; 2010-95, s. 32.) Effect of Amendments. - Session Laws 2008-134, s. 49, effective January 1, 2009, in subsection (a), deleted "Upon Application" from the "Refund Period" column, and deleted "Last day of the month after the month in which tax was paid or the event occurred that is the basis of the refund" from the "Due Date" column. Session Laws 2010-95, s. 32, effective July 17, 2010, rewrote subsection (b). § 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s), effective January 1, 1999.