NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 51

HOUSE BILL 152

 

 

AN ACT TO PERMIT THE SECRETARY OF REVENUE TO GRANT AN EXTENSION OF TIME FOR THE PAYMENT OF NORTH CAROLINA INHERITANCE TAXES FOR REASONABLE CAUSE SHOWN.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-16, as the same appears in the 1977 Cumulative Supplement to Volume 2D of the General Statutes, is hereby amended by rewriting the last sentence of that section to read as follows:

"Provided, that the time for payment and collection of such tax may be extended by the Secretary of Revenue for reasonable cause shown."

Sec. 2.  This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 16th day of February, 1979.