NCDOR EXPERIENCING HIGH CALL VOLUME
The NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
The Alternate Highway Use Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina alternate highway use tax law. This bulletin does not cover all interpretations and applications of the alternate highway use tax law. Pursuant to G.S. 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary. (Legislative changes effective after January 1, 2021 are not incorporated.)