N.C. Gen. Stat. § 105-395.1
Applicable date when due date falls on weekend, holiday, or closure date
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
When the last day for doing an act required or permitted by this Subchapter falls on a Saturday, Sunday, or holiday, the act is considered to be done within the prescribed time limit if it is done on the next business day.
When the last day for doing an act required or permitted by this Subchapter falls on a day listed in this section, the act is considered to be done within the prescribed time limit if it is done on the next business day. This section applies to the following days:
History
(1987, c. 777, s. 5.)
Section set out twice. - The section above is effective for taxable years beginning before July 1, 2017. For the section as effective for taxable years beginning on or after July 1, 2017, see the following section, also numbered G.S. 105-395.1.
(1) A Saturday or Sunday.
(2) A holiday.
(3) A day for which all of the following conditions are met in the taxing entity: The tax office is closed.
(4) The taxpayer certifies in writing that the United States Postal Service did not provide service to the taxpayer’s address.
(5) A disaster declaration is declared pursuant to G.S. 166A-19.21 or G.S. 166A-19.22.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.