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Technical Delay in Acceptance of January 2026 Fuel Tax Returns

The Department is experiencing a technical delay in the acceptance of January 2026 motor fuels and alternative fuels tax returns. You are encouraged to monitor the Department’s website for system availability.

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.

Penny Shortage Alert

NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.

Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026

For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.

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

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Tobacco Products

Document Name
B-A-111 Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products
B-A-18 Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer
B-A-19 Statement of Basis for Cigarette Excise Tax Refund
B-A-2 webfill_3-7-24_v1_Final.pdf
B-A-2 Application for Cigarette Distributor’s License and Tobacco Products (Other Than Cigarettes) or Update to an Existing Application
B-A-2 Information on Who Must Apply for a Tobacco Products (Other than Cigarettes) License
B-A-20 Cigarette Manufacturer’s Affidavit
B-A-201 Other Tobacco Products Manufacturer’s Affidavit
B-A-28, Appointment of Secretary of State for Service of Process
B-A-29, Tobacco Products Other Than Cigarettes Surety Bond
B-A-2R webfill_5-25-22_v10_Final.pdf
B-A-2R_9-5-23_webfill_v1_Final.pdf
B-A-30, Tobacco Products Cigarettes Surety Bond
B-A-34 Tax Liability Bond Increase or Decrease Rider Cigarette Tax
B-A-35 Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes
B-A-45, Statement of Inventory for 2009 Cigarette Excise Tax Increase
B-A-5 Monthly Return of Resident Cigarette Distributor
B-A-5 Schedule I, Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina
B-A-5 Schedule J, Cigarettes Returned to Manufacturer
B-A-6 Monthly Return of Nonresident Cigarette Distributor

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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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