{"data":{"id":"us-nc/n.c.-gen.-stat.-105-163.43","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-163.43","heading":"Overpayment refunded.","body":"If the amount of estimated tax paid under this Article exceeds the taxes against which the estimated tax is credited pursuant to this Article, the excess is considered an overpayment by the taxpayer and shall be refunded as provided in Article 9 of this Chapter. (1959, c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1993, c. 315, s. 1.)","path":["","Article 4C. Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.43.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e7f0af6ca9308a375cfb127050359dc1718e5df8b1ca76cd77fcfceb36b2ee05","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-163.42","next":"us-nc/n.c.-gen.-stat.-105-163.44"},"notice":"GroundRules: Original legal text. Not legal advice."}