Documents

Instructions for use by protected cell captive insurance companies in completing the 2018 gross premiums tax return

Instructions to follow in completing the 2018 gross premiums tax return for captive insurance companies filing as stand-alone captives

To be used by captive insurance companies filing as a consolidated group.

To be used by protected cell captive insurance companies.

To be used by captive insurance companies filing as stand-alone captives.

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

Important Notice: Automatic Waiver of the Penalty for Failure to File Form NC-3 in the Format Prescribed by the Secretary

Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletin Reflecting Changes Made in the 2018 Regular Session of the North Carolina General Assembly.

The credit for investing in real property was repealed effective for business activities that occurred on or after January 1, 2014. Taxpayers may continue to take the remaining installments and carryforwards of prior years’ credits by completing Parts 3 and 4 of Form NC-478L.

The credit for investing in real property expired for taxable years beginning on or after January 1, 2014. The following instructions for completing Part 3 and Part 4 of Form NC-478L apply to taxpayers that continue to take installments of the credit and any unused portion of prior years’ credits.

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