(a) Declaration Required.--Every corporation subject to taxation under Article 4 shall
submit a declaration of estimated tax to the Secretary. This declaration is due at the time established in G.S. 105-163.40, and payment of the estimated tax is due at the time and in the manner prescribed
in that section.
(b) Content.--In the declaration of estimated tax, the corporation shall state its
estimated total net income from all sources for the taxable year, the proportion of
its total net income allocable to this State, its estimated tax, and any other information
required by the Secretary.
(c) Amendments to Declaration.--Under rules prescribed by the Secretary, a corporation
may amend a declaration of estimated tax.
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