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Home / Courts / N.C. Business Court / Taxation – Statute of Limitations – Unfiled Return – Refund Request – DOR Notice (access required)

Taxation – Statute of Limitations – Unfiled Return – Refund Request – DOR Notice (access required)

N.C. Department of Revenue v. Bass (Lawyers Weekly No. 020-004-18, 17 pp.) (Michael Robinson, J.) 2017 NCBC 112 Holding: Under the statute of limitations in G.S. § 105-241.6(a), a taxpayer has three years to apply for a refund, and G.S. 105-241.7(a) requires the Department of Revenue to refund an overpayment if the DOR discovers the overpayment ...

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