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No events on calendar for this bill.
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Ch. SL 2022-5House2022-02-24Signed by Gov. 2/24/2022House2022-02-24Pres. To Gov. 2/17/2022House2022-02-17RatifiedHouse2022-02-17Ordered EnrolledHouse2022-02-17Conf Report AdoptedSenate2022-02-17Placed on Today's CalendarSenate2022-02-17Conf Com ReportedSenate2022-02-17Conf Report AdoptedHouse2022-02-17Added to CalendarHouse2022-02-17Conf Com ReportedHouse2022-02-17Conferees ReappointedHouse2022-02-17Conf Com DismissedHouse2022-02-17Conf Com AppointedSenate2021-09-23Conf Com AppointedHouse2021-09-23Failed Concur In S Com SubHouse2021-09-23Placed On Cal For 09/23/2021House2021-09-22Cal Pursuant 36(b)House2021-09-22Special Message Received For Concurrence in S Com SubHouse2021-09-22Special Message Sent To HouseSenate2021-09-22Passed 3rd ReadingSenate2021-09-22Passed 2nd ReadingSenate2021-09-22Reptd FavSenate2021-09-21Re-ref Com On Rules and Operations of the SenateSenate2021-08-10Com Substitute AdoptedSenate2021-08-10Reptd Fav Com SubstituteSenate2021-08-10Re-ref to State and Local Government. If fav, re-ref to Rules and Operations of the SenateSenate2021-06-14Withdrawn From ComSenate2021-06-14Ref To Com On Rules and Operations of the SenateSenate2021-05-11Passed 1st ReadingSenate2021-05-11Regular Message Received From HouseSenate2021-05-11Regular Message Sent To SenateHouse2021-05-11Passed 3rd ReadingHouse2021-05-10Passed 2nd ReadingHouse2021-05-10Placed On Cal For 05/10/2021House2021-05-06Cal Pursuant Rule 36(b)House2021-05-06Reptd FavHouse2021-05-06Re-ref Com On Rules, Calendar, and Operations of the HouseHouse2021-05-06Reptd Fav Com SubstituteHouse2021-05-06Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse2021-05-04Passed 1st ReadingHouse2021-05-04FiledHouse2021-05-03
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FiledNo fiscal notes available.Edition 1No fiscal notes available.Edition 2No fiscal notes available.Edition 3No fiscal notes available.RatifiedNo fiscal notes available.SL 2022-5No fiscal notes available.
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AGRICULTURE
COASTAL RESOURCES
CORPORATIONS
FOR-PROFIT
COUNTIES
COUNTY COMMISSIONERS
DEEDS
FISHERIES
LOCAL GOVERNMENT
PRESENTED
PROPERTY
PUBLIC
RATIFIED
REAL ESTATE
TAX REFUNDS
TAX RETURNS
TAXATION
TAXES
CORPORATE INCOME
TAXES
INDIVIDUAL INCOME
TAXES
PROPERTY
TITLE CHANGE
CHAPTERED
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105-163.15 (Sections)
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No counties specifically cited.
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H797: Extend Farmers/Fishermen Tax Filing Deadline. Latest Version
Session: 2021 - 2022
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2021
SESSION LAW 2022-5
HOUSE BILL 797
AN ACT to extend the march 1 tax filing deadline for farmers and fishermen in order to allow them to qualify for the exception that permits them to avoid making estimated tax payments throughout the taxable year without the imposition of interest.
The General Assembly of North Carolina enacts:
SECTION 1. Notwithstanding G.S. 105‑163.15(i)(2), interest shall not be imposed under G.S. 105‑163.15(a) with respect to any underpayment of the required installment for the tax year 2021 if, on or before April 15, 2022, a taxpayer who qualifies as an eligible farmer or fisherman under G.S. 105‑163.15(i)(3) files a return for the tax year 2021 and pays in full the amount computed on the return as payable.
SECTION 2. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 17th day of February, 2022.
s/ Warren Daniel
Presiding Officer of the Senate
s/ Tim Moore
Speaker of the House of Representatives
s/ Roy Cooper
Governor
Approved 11:31 a.m. this 24th day of February, 2022