Amends GS 105-237 to set out parameters for installment payment agreements for owed taxes for taxpayers other than individuals. Requires installment agreements to provide a minimum period for repayment based upon the amount owed, as provided, ranging from an 18-month period of repayment for repayment amounts ranging from $7,000 to $14,499, up to a 60-month period of repayment for repayment amounts which are $50,000 or more.
Bill H 821 (2019-2020)Summary date: Apr 16 2019 - More information
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