105-241.10. Limit on refunds and assessments after a federal determination.
The limitations in this section apply when a taxpayer files a timely return reflecting a federal determination that affects the amount of State tax payable and the general statute of limitations for requesting a refund or proposing an assessment of the State tax has expired. A return reflecting a federal determination is timely if it is filed within the time required by G.S. 105-130.20, 105-159, 105-160.8, or 105-163.6A, as appropriate. A federal determination has the same meaning as defined in G.S. 105-228.90. The limitations are:
(1) Refund. - A taxpayer is allowed a refund only if the refund is the result of adjustments related to the federal determination.
(2) Assessment. - A taxpayer is liable for additional tax only if the additional tax is the result of adjustments related to the federal determination. A proposed assessment may not include an amount that is outside the scope of this liability. (2007-491, s. 1; 2008-107, s. 28.18(d); 2013-316, s. 7(b); 2018-5, s. 38.3(f).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 9 - General Administration; Penalties and Remedies.
§ 105-228.90 - Scope and definitions.
§ 105-230 - Charter suspended for failure to report.
§ 105-231 - Recodified as the second paragraph of § 105-230 by S.L1998-212, s29A.14(k).
§ 105-232 - Rights restored; receivership and liquidation.
§ 105-235 - Every day's failure a separate offense.
§ 105-236 - Penalties; situs of violations; penalty disposition.
§ 105-236.1 - Enforcement of revenue laws by revenue law enforcement agents.
§ 105-237 - Waiver; installment payments.
§ 105-237.1 - Compromise of liability.
§ 105-239.1 - Transferee liability.
§ 105-240 - Tax upon settlement of fiduciary's account.
§ 105-240.1 - Agreements with respect to domicile.
§ 105-241 - Where and how taxes payable; tax period; liens.
§ 105-241.01 - Electronic filing of returns.
§ 105-241.6 - Statute of limitations for refunds.
§ 105-241.7 - Procedure for obtaining a refund.
§ 105-241.8 - Statute of limitations for assessments.
§ 105-241.9 - Procedure for proposing an assessment.
§ 105-241.10 - Limit on refunds and assessments after a federal determination.
§ 105-241.11 - Requesting review of a proposed denial of a refund or a proposed assessment.
§ 105-241.12 - Result when taxpayer does not request a review.
§ 105-241.13 - Action on request for review.
§ 105-241.13A - Taxpayer inaction.
§ 105-241.14 - Final determination after Departmental review.
§ 105-241.15 - Contested case hearing on final determination.
§ 105-241.16 - Judicial review of decision after contested case hearing.
§ 105-241.17 - Civil action challenging statute as unconstitutional.
§ 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited.
§ 105-241.20 - Delivery of notice to the taxpayer.
§ 105-241.21 - Interest on taxes.
§ 105-241.22 - Collection of tax.
§ 105-241.23 - Jeopardy assessment and collection.
§ 105-242.1 - Procedure for attachment and garnishment.
§ 105-242.2 - Personal liability when certain taxes not paid.
§ 105-243 - Taxes recoverable by action.
§ 105-243.1 - Collection of tax debts.
§ 105-244.1 - Cancellation of certain assessments.
§ 105-244.2 - Expired pursuant to its own terms, effective January 1, 2010.
§ 105-244.3 - Sales tax base expansion protection act.
§ 105-244.4 - Reduction of certain sales tax assessments.
§ 105-245 - Failure of sheriff to execute order.
§ 105-246 - Actions, when tried.
§ 105-247 - Municipalities not to levy income and inheritance tax.
§ 105-248 - Purpose of State taxes.
§ 105-250 - Law applicable to foreign corporations.
§ 105-251 - Information required of taxpayer and corrections based on information.
§ 105-251.2 - Compliance informational returns.
§ 105-254 - Secretary to furnish forms.
§ 105-254.1 - Identification of veterans on income tax form D-400.
§ 105-255 - Secretary of Revenue to keep records.
§ 105-256 - Publications prepared by Secretary of Revenue; report on fraud prevention progress.
§ 105-256.1 - Corporate annual report.
§ 105-257 - Department may charge fee for report or other document.
§ 105-258.1 - Taxpayer interviews.
§ 105-258.2 - Taxpayer conversations.
§ 105-258.3 - Power of attorney.
§ 105-259 - Secrecy required of officials; penalty for violation[Effective until January 1, 2023]
§ 105-260 - Evaluation of Department personnel.
§ 105-260.1 - Delegation of authority to hold hearings.
§ 105-261 - Secretary and deputies to administer oaths.
§ 105-262.1 - Rules to exercise authority under G.S105-130.5A.
§ 105-263 - Timely filing of mailed documents and requests for extensions.
§ 105-264 - Effect of Secretary's interpretation of revenue laws.
§ 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes.
§ 105-264.2 - Publication of written determinations.
§ 105-266.2 - Refund of tax paid on substantial income later restored.
§ 105-268 - Reciprocal comity.
§ 105-268.1 - Agreements to coordinate the administration and collection of taxes.
§ 105-268.2 - Expenditures and commitments authorized to effectuate agreements.
§ 105-268.3 - Returns to be filed and taxes paid pursuant to agreements.
§ 105-269 - Extraterritorial authority to enforce payment.
§ 105-269.1 - Local authorities authorized to furnish office space.
§ 105-269.3 - Enforcement of Subchapter V and fuel inspection tax.
§ 105-269.4 - Election to apply income tax refund to following year's tax.
§ 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account.
§ 105-269.13 - Debts not collectible under North Carolina law.
§ 105-269.14 - Payment of use tax with individual income tax.