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To be used by self-insured workers' compensation corporations in filing gross premiums tax return for 2019

To be used by property and casualty insurance companies in filing gross premiums tax return for 2019

To be used by life, accident, health and title companies to file annual gross premiums tax return for 2019

To be used by self-insured workers' compensation groups, health maintenance organizations, or hospital or dental service corporations in making installment payments of gross premiums tax for 2020

To be used by self-insured workers' compensation corporations in making installment payments of gross premiums tax for 2020

To be used by property and casualty companies in making installment payments of gross premiums tax for 2020

To be used by life, accident, health and title companies in making installment payments of gross premiums tax for 2020

This directive is issued under the authority granted the Secretary of Revenue pursuant to N.C. Gen. Stat. § 105-264 to interpret North Carolina sales and use tax law. The issues addressed herein are based on law changes effective February 1, 2020 and apply to sales occurring on or after that date.  The purpose of this directive is to provide guidance to marketplace facilitators and marketplace sellers regarding their North Carolina sales and use tax obligations.

IFTA Credential Grace Period - Effective October 15, 2019

2020 North Carolina Individual Estimated Income Tax Instructions and Worksheet

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