GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	2 

HOUSE BILL 306
Committee Substitute Favorable 4/16/91

Short Title:  Extend Military State Tax Filing Date.	(Public)
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Sponsors:
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Referred to:  
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March 25, 1991

A BILL TO BE ENTITLED
AN ACT TO ALLOW AN ADDITIONAL 180-DAY PERIOD FOR DEPLOYED ARMED FORCES PERSONNEL AND SUPPORT PERSONNEL TO FILE STATE TAX RETURNS AND TO CONFORM THE STATE INCOME TAX ABATEMENT PROVISIONS CONCERNING MILITARY PERSONNEL TO FEDERAL LAW.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-249.2 reads as rewritten:
"§ 105-249.2. Due date and penalties for State taxes owed by certain members of the armed forces or individuals serving in support of the armed forces.
The Secretary may not assess interest or a penalty against a taxpayer for any period that is disregarded under section 7508 of the Code, as amended by Pub. L. No. 102-2, in determining the taxpayer's liability for a federal tax.  A taxpayer is granted an extension of time to file a return or take another action concerning a State tax for any period during which the Secretary may not assess interest or a penalty under this section."
Sec. 2.  G.S. 105-158 reads as rewritten:
"§ 105-158.  Taxation of certain armed forces personnel and other individuals upon death.
							" An individual is not subject to the tax imposed by this Division for a taxable year if, under section 692 of the Code, the individual is not subject to federal income tax for that same taxable year."
Sec. 3.  This act is effective upon ratification and applies retroactively as of August 2, 1990.