N.C. Gen. Stat. § 105-130.19
When tax must be paid.
§ 105-130.19. When tax must be paid.
(a) Except as provided in Article 4C of this Chapter, the full amount of the tax payable as shown on the return must be paid to the Secretary within the time allowed for filing the return.
(b), (c) Repealed by Session Laws 1989, c. 37, s. 1.
(d) Repealed by Session Laws 1993, c. 450, s. 3.