{"data":{"id":"us-nc/n.c.-gen.-stat.-105-251","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-251","heading":"Information required of taxpayer and corrections based on information.","body":"(a)\tScope of Information. - A taxpayer must give information to the Secretary when the Secretary requests the information. The Secretary may request a taxpayer to provide only the following kinds of information on a return, a report, or otherwise:\n(1)\tInformation that identifies the taxpayer.\n(2)\tInformation needed to determine the liability of the taxpayer for a tax.\n(3)\tInformation needed to determine whether an item is subject to a tax.\n(4)\tInformation that enables the Secretary to collect a tax.\n(4a)\tFinancial or tax documentation required to determine the appropriate adjustment under G.S. 105-130.5A. If such information is not timely provided as required under G.S. 105-130.5A(a), the Secretary may propose any adjustment allowable under Part 1 of Article 4 of this Chapter.\n(5)\tOther information the law requires a taxpayer to provide or the Secretary needs to perform a duty a law requires the Secretary to perform.\n(b)\tCorrection of Liability. - When a taxpayer provides information to the Secretary within the statute of limitations and the information establishes that an assessment against the taxpayer is incorrect or that the taxpayer is allowed a refund, the Secretary must adjust the assessment or issue the refund in accordance with the information. This action is a correction of an error by the Department or by the taxpayer and is not part of the process for the administrative or judicial review of a proposed assessment or a claim for refund. (1939, c. 158, s. 921; 1973, c. 476, s. 193; 1993 (Reg. Sess., 1994), c. 661, s. 2; 2008-134, s. 71; 2021-180, s. 42.13B(f).)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-251.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"1414b7c520a331ed9b6e7d53dcb6e8a89f8dd03d5cb4f5346eb08af356386a9c","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-250.1","next":"us-nc/n.c.-gen.-stat.-105-251.1"},"notice":"GroundRules: Original legal text. Not legal advice."}