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:

(1)        A Saturday or Sunday.

(2)        A holiday.

(3)        A day for which all of the following conditions are met in the taxing entity:

a.         The tax office is closed.

b.         The taxpayer certifies in writing that the United States Postal Service did not provide service to the taxpayer’s address.

c.         A disaster declaration is declared pursuant to N.C. Gen. Stat. § 166A-19.21 or N.C. Gen. Stat. § 166A-19.22 ?(1987, c. 777, s. 5; 2018-5, s. 38.9(a); 2018-76, s. 9.5.)

Terms Used In North Carolina General Statutes 105-395.1

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
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