Skip to main content
Fraud Alert: Beware of Text Scams

Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.

Important Information Regarding the 2025 Income Tax Return

NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.

Motor Fuels Tax Returns Update

The Department is now accepting January 2026 motor fuels and alternative fuels tax returns. Click here to file your motor fuels and alternative fuels tax return.

Penny Shortage Alert

NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.

Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026

For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.

An official website of the State of North Carolina An official website of NC

State Government websites value user privacy. To learn more, view our full privacy policy.

Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.

Utility Menu
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
Home

Main menu

  • Refunds
  • File & Pay
    • File & Pay
    • File & Pay for Individuals
    • eServices
    • eBusiness Center
    • eFile Resources for Taxpayers
    • Collections - Past Due Taxes
    • Motor Carrier (IFTA/IN) eFile
    • Motor Fuels eFile
    • Payment Methods
    • Electronic Funds Transfer
    • Sales and Use Tax File and Pay - E-500
    • Information Reporting
    • Electronic Filing Options and Requirements
  • Taxes & Forms
    • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Notice of Assessment
    • Power of Attorney
  • Received a Notice
    • Received a Notice
    • Attachment and Garnishment – Employer Copy
    • Attachment and Garnishment – Taxpayer Copy
    • Authorization for Bank Draft Installment Agreement
    • Confirmation of Installment Payment Agreement
    • Default Notice
    • Delinquent Notice
    • Garnishment Release Letter
    • Notice of Collection - Amount Shown Due But Not Paid In Full
    • Notice of Collection
    • Notice of Individual Income Tax Adjustment
    • Notice of Individual Income Tax Assessment
    • Notice to File a Return
    • Payment Agreement Installment Notice
    • Privilege Tax Renewal Notice
    • Updated Individual Income Tax Adjustment Notice
    • Unclaimed Refund Letter
  • News
    • News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    • About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • Language Access Plan
    • Public Participation Plan
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    • Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Tax Fraud and Identity Theft
    • Tipline - Report Improper Governmental Conduct by NCDOR Employees
    • Customer Education

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
  1. Home

Important Notice: Erroneous Collection of Sales Tax on a Real Property Contract

This document provides additional information regarding the erroneous collection of sales tax on a real property contract. This notice is dated October 25, 2016.

Documents

  • Important Notice: Erroneous Collection of Sales Tax on a Real Property Contract

This page was last modified on 09/05/2023

Side Nav

  • Refunds
  • File & Pay
  • Taxes & Forms
  • Received a Notice
  • News
  • About Us
  • Contact Us

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

NCDOR is a proud 2025 Platinum Recipient of Mental Health America's Bell Seal for Workplace Mental Health

The Bell Seal For Workplace Mental Health

Activity Feed

Follow Us

Network Menu

  • Employee Directory
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
Hosted on Digital Commons