§ 105-134.3. Year of assessment.
§105‑134.3. Year of assessment.
The tax imposed by this Partshall be assessed, collected, and paid in the taxable year following thetaxable year for which the assessment is made, except as provided to thecontrary in Article 4A of this Chapter. (1989, c. 728, s. 1.4; 1998‑98,s. 69.)