17 NCAC 06D .0204 – Avoiding Penalty (Taxable Years Before 1986) | Midpage
Rule .0204
17 NCAC 06D .0204
Avoiding Penalty (Taxable Years Before 1986)
Effective Jun 1, 1990G.S. 105-163.15(b); 105-163.15(c); 105-163.15(d); 105-163.18; 105-262Revenue
17 NCAC 06D .0202 THE AMOUNT OF UNDERPAYMENT (TAXABLE YEARS BEFORE 1986)
17 NCAC 06D .0203 THE PERIOD OF UNDERPAYMENT (TAXABLE YEARS BEFORE L986)
History Note: Authority G.S. 105‑163.15(b); 105‑163.15(c); 105‑163.15(d); 105‑163.18; 105‑262; Eff. February 1, 1976; Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979; Repealed Eff. June 1, 1990.