RALEIGH, N.C. (AP) -- Some North Carolina legislators want to make sure people pay a penalty when they file income taxes late, even when they're supposed to get a refund.
The Senate Finance Committee approved a bill Tuesday changing the law currently requiring filers to pay a penalty for up to 25 percent on what's called "the amount of the tax." The Revenue Department currently applies the law so people due refunds pay nothing. The agency is poised to change that this fall.
So the bill heading to the full Senate would instead impose a $100 penalty on anyone who fails to file an income tax return on time. The penalty for all other taxes would reach a 25 percent maximum on the entire tax imposed for the period covered by the return.
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