Documents

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.

PTPLR 2015-0001 Privilege License for Massage Therapists

TPPLR 2011-0001 Exempt Status of Cigarettes Sold to Federal Government

TPPLR 2016-0001 Taxability of Consumable, Tobacco, and Vapor Products

ABPLR 2012-0001 Exempt Status on Spirituous Liquor

Memo showing interest rates established by the Secretary of Revenue for July 1, 2018 through December 31, 2018.

MFPLR 2015-0001 Importation, Credits, and Bulk Transfers

MFPLR 2018-0001 Butane Importation

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