In an effort to manage cash, North Carolina Department of Revenue is delaying refund checks for individuals and businesses for the second year in a row. Revenue Secretary Kenneth Lay says the reason for the delays is that tax collections are very weak. Last year, taxpayers learned of delays in early March, after many started to complain. Eventually, the department caught up in mid-May. In a typical year, it takes between two and six weeks for a return with no errors or problems to be processed and approved. As the April 15 deadline approaches, the time frame increases to 12 weeks or longer.