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Some eServices Applications Are Unavailable

Some eServices applications, including payment applications, are currently unavailable due to technical issues. NCDOR is working to resolve this issue.

Online File and Pay Now Available for Transportation Commerce Tax

Taxi and Rideshare companies can now electronically file and pay the transportation commerce tax using our online filing and payment system. Learn more and register for the new tax that went into effect July 1.

FRAUD ALERT

Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More

Effective July 1, 2025, The Tax Basis For Snuff Will Change To A Weight-Based Tax

A new tax on alternative nicotine products will also be imposed. Tax related to the rate change of product in inventory as of July 1 will apply. For more information, review the tobacco products page.

Vapor Product and Consumable Product Certification and Directory

The Department has issued a new notice titled, Eligibility for Listing in the North Carolina Department of Revenue Vapor Products and Consumable Products Directory. Visit Vapor Product and Consumable Product Certification and Directory for more information.

Important Reminder for Victims of Hurricane Helene

The deadline for taxpayers affected by Hurricane Helene to file and pay income tax without incurring a penalty is September 25, 2025. Read more about tax relief for victims of Hurricane Helene.

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Excise Tax

Document Name
gas1259ds
gas1264
gas1264 inst
gas1264dc
gas1264ds
gas1264rs
gas1276
gas1276 i
gas1278 1 17
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gas1278 12 13
gas1278 12 14
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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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