{"data":{"id":"us-nc/n.c.-gen.-stat.-105-160.7","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-160.7","heading":"When tax must be paid.","body":"(a)\tThe full amount of the tax payable as shown on the return must be paid to the Secretary within the time allowed for filing the return. However, if the amount shown to be due after all credits is less than one dollar ($1.00), no payment need be made.\n(b)\tRepealed by Session Laws 1993, c. 450, s. 5. (1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c. 984, s. 13; 1991 (Reg. Sess., 1992), c. 930, s. 8; 1993, c. 450, s. 5.)","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_105-160.7.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"eacea1c16c479104a51e3385b9131aa9c4fe5c67316779a63660d15f1fb1240f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-160.6","next":"us-nc/n.c.-gen.-stat.-105-160.8"},"notice":"GroundRules: Original legal text. Not legal advice."}