{"data":{"id":"us-nc/n.c.-gen.-stat.-105-449.110","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-449.110","heading":"Review of refund application and payment of refund.","body":"(a)\tDecision. - Upon determining that an application for refund is correct, the Secretary must issue the applicant a warrant upon the State Treasurer for the amount of the refund. If the Secretary determines that an application for refund is incorrect, the Secretary must send the applicant a proposed denial of the request for a refund. The provisions of Article 9 of this Chapter apply to the procedure for requesting a review of proposed denial of a refund sought under this Article.\n(b)\tInterest. - The rate of interest payable on a refund is the rate set in G.S. 105-241.21. Interest accrues on a refund from the date that is 90 days after the later of the following:\n(1)\tThe date the application for refund was filed.\n(2)\tThe date the application for refund was due. (1995, c. 390, s. 3; 1998-98, s. 30; 2007-491, s. 44(1)a; 2017-204, s. 4.5(l).)","path":["","SUBCHAPTER V. MOTOR FUEL TAXES.","Article 36C. Gasoline, Diesel, and Blends.","Part 5. Refunds."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-449.110.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"324b455a684b2d67814026c5d1fd40d860c303d251a89f1b840eaa8b11200e40","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-449.109","next":"us-nc/n.c.-gen.-stat.-105-449.111"},"notice":"GroundRules: Original legal text. Not legal advice."}