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  5. 385 S.E.2d 161 (1989)
 

MATTER OF R.J. REYNOLDS TOBACCO CO.

No. 8921SC165.

385 S.E.2d 161 (1989)

In the Matter of The PROPOSED ASSESSMENT OF ADDITIONAL CORPORATE INCOME TAX FOR THE TAXABLE YEAR 1983 AGAINST R.J. REYNOLDS TOBACCO COMPANY.

Court of Appeals of North Carolina.

November 7, 1989.

Attorney(s) appearing for the Case

Hendrick, Zotian, Cocklereece & Robinson by John A. Cocklereece, Jr. and William A. Blancato, Winston-Salem, for petitioner appellant R.J. Reynolds Tobacco Co.

Atty. Gen. Thornburg by Asst. Atty. Gen. Marilyn R. Mudge, Raleigh, for respondent appellee North Carolina Dept. of Revenue.

PHILLIPS, Judge.

This appeal is from a judgment requiring R.J. Reynolds Tobacco Company to pay interest on certain additional state income tax for the year 1983 that it paid the North Carolina Department of Revenue on 27 September 1985. That all taxes bear interest after they are due is rudimentary and provided by statute, and the only question before us is when the additional tax became due.

The additional tax was paid because manufacturers are allowed to...

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