The request shall be filed with the Secretary not later than 90 days after the regular or extended due date of the tax return.

History Note: Authority G.S. 105‑122(c1)(2); 105-130.4(t1); 105-262;
Eff. February 1, 2008;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.