North Carolina General Statutes
Chapter 105 - Taxation
Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

§ 105-163.38 - Definitions. - 105-163.38. Definitions. The following definitions apply in this Article, unless...

§ 105-163.39 - Declarations of estimated income tax required. - 105-163.39. Declarations of estimated income tax required. (a) Declaration Required....

§ 105-163.40 - Time for submitting declaration; time and method for paying estimated tax; form of payment. - 105-163.40. Time for submitting declaration; time and method for paying...

§ 105-163.41 - Underpayment. - 105-163.41. Underpayment. (a) Except as provided in subsection (d), if...

§ 105-163.43 - Overpayment refunded. - 105-163.43. Overpayment refunded. If the amount of estimated tax paid...