{"data":{"id":"us-nc/n.c.-gen.-stat.-105-160.6","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-160.6","heading":"Time and place of filing returns.","body":"An income tax return of an estate or a trust shall be filed as prescribed by the Secretary at the place prescribed by the Secretary. The return of every fiduciary reporting on a calendar year basis shall be filed on or before the 15th day of April in each year, and the return of every fiduciary reporting on a fiscal year basis shall be filed on or before the 15th day of the fourth month following the close of the fiscal year. A fiduciary may receive an extension of time to file a return under G.S. 105-263. (1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c. 984, s. 12; 1991 (Reg. Sess., 1992), c. 930, s. 7; 2024-28, s. 1.4(b).)","path":["","Article 4. Income Tax.","Part 3. Income Tax - Estates, Trusts, and Beneficiaries."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-160.6.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"13ab2a4cf9cf1169201fe6f010ef301bf8e2b299bb8195e9c1fb2e4d165d1fff","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-160.5","next":"us-nc/n.c.-gen.-stat.-105-160.7"},"notice":"GroundRules: Original legal text. Not legal advice."}