Documents

North Carolina’s corporate income tax law uses federal taxable income as the starting point in determining North Carolina taxable income. North Carolina’s individual income tax law uses federal adjusted gross income as the starting point in determining North Carolina taxable income. In both cases, the reference to federal law is to the Internal Revenue Code (“Code”) as of a certain date. Currently, that reference is to the Code as of January 1, 2015. Each year the General Assembly determines whether to update its reference to the Code.

Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Individual Income Tax Paid on Amounts Received as a Result of an Airline Carrier Bankruptcy May 6, 2015

Important Tax Law Changes for Employers, Pension Payers, and Others that Withhold North Carolina Income Tax

Information on 2015 Tax on Consumable Vapor Products - Effective June 1, 2015

Information on 2015 Tax on Severance of Energy Minerals - Effective July 1, 2015

Information on the Privilege Tax Imposed Upon Banks - Effective July 1, 2016

Information on the Privilege Tax Imposed Upon Publishers of Newsprint Publications - Effective October 22, 2015

Motor Fuels and Alternative Fuels Tax Rate April 1, 2015 through December 31, 2015

Motor Fuels and Alternative Fuels Tax Rate January 1, 2015 through June 30, 2015

Subscribe to Documents