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.

Memo showing interest rates established by the Secretary of Revenue for July 1, 2020 through December 31, 2020.

March 2020 Monthly Report of State Sales and Use Tax Gross Collections and Taxable Sales

Report showing amount of beer, unfortified wine, and fortified wine excise taxes allocated to counties and municipalities as required by G.S 105-113.82 for the period 4/1/2019 - 3/31/2020.

IMPORTANT NOTICE:  Notice on Alcoholic Beverage Tax, “Major Disaster” affected by Novell Corornavirus Disease 2019 (COVID-19)

Private Letter Ruling on the Franchise Tax Treatment of Property Owned by Non-Corporate Entities

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