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Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletins Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly.

The Use-Value Manual for agricultural, horticultural, and forest land. The Use-Value Advisory Board Manual is published yearly to communicate the North Carolina Use-Value Advisory Board's recommended present-use value rates and to explain the methodology used in establishing the recommended rates.

Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

The important changes for 2018 and 2019 addressed in this notice include:

NC-30 Income Tax Withholding Tables and Instructions for Employers

October 2018 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

The Cost Index and Depreciation Schedules is for use in the valuation of business personal property located in North Carolina. One of the most effective and efficient methods for determining current Replacement Cost New Less Depreciation is the use of these valuation tables. These tables are published by the Property Tax Section solely to assist the business personal property appraiser in determining current market value.

Attached is a memorandum from Ronald G. Penny, Secretary of Revenue, establishing the interest rate for January 1, 2019 through June 30, 2019.

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