{"data":{"id":"us-nc/n.c.-gen.-stat.-105-241.10","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-241.10","heading":"Limit on refunds and assessments after a federal determination.","body":"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:\n(1)\tRefund. - A taxpayer is allowed a refund only if the refund is the result of adjustments related to the federal determination.\n(2)\tAssessment. - 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).)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-241.10.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"57701cdd00e4644ab3d75d3ccf43e0d5c21829ce1d97a03c7845a800fa19d085","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-241.9","next":"us-nc/n.c.-gen.-stat.-105-241.11"},"notice":"GroundRules: Original legal text. Not legal advice."}