{"data":{"id":"us-nc/n.c.-gen.-stat.-105-241.22","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-241.22","heading":"Collection of tax.","body":"The Department may collect a tax in the following circumstances:\n(1)\tWhen a taxpayer files a return showing an amount due with the return and does not pay the amount shown due. This subdivision does not apply to a consolidated or combined return filed at the request of the Secretary under Part 1 of Article 4 of this Chapter.\n(2)\tWhen the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax or based upon taxpayer inaction in accordance with G.S. 105-241.13A.\n(3)\tWhen a taxpayer and the Department agree on a settlement concerning the amount of tax due.\n(4)\tWhen the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment.\n(5)\tWhen a final decision is issued on a proposed assessment of tax after a contested case hearing.\n(6)\tWhen a petition for a contested case at the Office of Administrative Hearings is dismissed and the period for timely filing a petition has expired. (2007-491, s. 1; 2008-134, s. 7(a); 2010-31, s. 31.10(c); 2017-204, s. 4.2; 2019-169, s. 6.7.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-241.22.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"25202ca63f9d383ea323b8acee2394441c70f8ee0ed55ef62c64024d9d6d6cde","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-241.21","next":"us-nc/n.c.-gen.-stat.-105-241.23"},"notice":"GroundRules: Original legal text. Not legal advice."}