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 AV-9 application is for property tax relief under North Carolina General Statute 105-277.1 Elderly or Disabled Exclusion; 105-277.1C Disabled Veteran Exclusion; 105-277.1B Circuit Breaker Tax Deferment Program.

Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns

This notice is updated to add procedures on how to file a sales and use tax refund for a transformative project.

The Department’s Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, is updated to reflect changes adopted as part of the Streamlined Sales and Use Project. The revision date on the form is 1-18 and is applicable to transactions beginning January 1, 2018.

Important Notice: Secretary Announces Waiver of Failure to File Penalty for NC-3 Forms Due to Be Filed on January 31, 2018

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