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Effective July 1, 2026: Sales Tax Increase

Mecklenburg County will levy an additional 1% local sales and use tax. Click here to read the notice.

High Call Volume

We are experiencing a higher than normal call volume. As a result, wait times may be longer than usual. Click here for the latest tax season and refund processing information.

Fraud Alert: Beware of Text Scams

Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.

Important Information Regarding the 2025 Income Tax Return

NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.

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Excise Tax

Document Name
gas 1264 instructions web 12 17
gas 1264 web 10 17
gas 1264ds web 6 16
gas 1264rs web 3 16
Gas 1301 11 20 18 web v3 Final
Gas 1301 Instructions web 11 19 18 v1 Final
gas 1301 instructions web 12 17
gas 1301 web 1 17
gas 1301ds web 1 17
Gas-1200 (2017) Motor Fuels Claim for Refund Nonprofit Organizations
Gas-1201ME (2017) Motor Fuels Claim for Refund Special Mobile Equipment
Gas-1211 Motor Fuels Tax Liability Bond Increase or Decrease Rider
Gas-1211A Motor Fuels Tax Change of Name Liability Bond Rider
GAS-1212, Motor Fuel and Alternative Fuel Surety Bond
GAS-1262 Motor Fuels Tax License Application
GAS-1274, Application for Motor Carrier License and Decals
Gas-1274A, Renewal Application for Motor Carrier License and Decals
Gas-1274P Registration Application for Premitting Services
GAS-1276 IFTA-I: International Fuel Tax Agreement (IFTA) Instructions
GAS-1276 International Fuel Tax Agreement (IFTA) Return

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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