§ 105‑156.  Failure to file returns; supplementary returns.

If the Secretary is of the opinion that any taxpayer has failed to file a return or to include in a return filed, either intentionally or through error, taxable income, the Secretary may require from the taxpayer a return or supplementary return, under oath, in such form as the Secretary shall prescribe, of all the items of gross income the taxpayer received during the year for which the return is made, whether or not taxable under the provisions of this Part. If from a supplementary return or otherwise the Secretary finds that any taxable income has been omitted from the original return, he may require the taxable income so omitted to be disclosed to him under oath of the taxpayer, and to be added to the original return. The supplementary return and the correction of the original return shall not relieve the taxpayer from any of the penalties under any provision of G.S. 105‑236. The Secretary may proceed under the provisions of G.S. 105‑241.1 whether or not he requires a return or a supplementary return under this section. (1939, c. 158, s. 331; 1959, c. 1259, s. 8; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1989, c. 728, s. 1.27; 1989 (Reg. Sess., 1990), c. 814, s. 20; 1998‑98, s. 69.)