Issue: Whether Respondent correctly assessed Petitioners for additional individual income tax due for the year 2006, plus applicable interest, when Petitioners failed to file an application for the credit claimed on their 2006 individual income tax return under former N.C. Gen. Stat. § 105-163.011(b) by September 15, 2006 as required by former N.C. Gen. Stat. § 105-163.011(c).

Contested Tax Cases
Document Entity Terms
Individual Income Tax