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GET THE LATEST INFORMATION

Due to the COVID-19 pandemic, service centers are open for state tax assistance by appointment only. Request an appointment
NCDOR »
Article 3J Tax Credits Guidelines

Article 3J Tax Credits Guidelines

Associated Files

article3j.pdf

PDF • 219.77 KB
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Details

This document sets out guidelines for the tax credits in Article 3J of Chapter 105 of the General Statutes. The document applies to tax years beginning on or after January 1, 2007.

This resource is related to:

  • Corporate Income Tax
  • Franchise Tax
  • Insurance Premium Tax
  • Individual Income Tax
  • Partnerships
  • Estates and Trusts (Fiduciary)
  • Administrative Rules
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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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