105-134.3. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Year of assessment.

The tax imposed by this Part shall be assessed, collected, and paid in the taxable year following the taxable year for which the assessment is made, except as provided to the contrary in Article 4A of this Chapter. (1989, c. 728, s. 1.4; 1998-98, s. 69; 2013-316, s. 1.1(b).)