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 Personal Taxes Bulletin was prepared for the purpose of presenting the administrative interpretation and application of North Carolina income tax laws relating to individuals, partnerships, S corporations, estates, trusts, and income tax withholding in effect at the time of publication. This publication supplements the information in the Administrative Rules but does not supersede the Administrative Rules. In addition, this bulletin does not cover all provisions of the law.

The 911 Service Charge for Prepaid Wireless Telecommunications Service Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina 911 service charge for prepaid wireless telecommunications service law. This bulletin does not cover all interpretations and applications of the 911 service charge for prepaid wireless telecommunications service law. Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

Franchise Tax, Corporate Income Tax, and Insurance Premium Tax Rules and Bulletin Reflecting Changes Made in the 2018 Regular Session of the North Carolina General Assembly.

Personal Tax Bulletin (Individual Income Tax, Pass-Through Entities, and Withholding) reflecting changes made in the 2018 Regular Session of the North Carolina General Assembly.

Attached is a memorandum from Jeffrey M. Epstein, Secretary of Revenue, establishing the interest rate for January 1 through June 30, 2017.

Individual Income Tax, Pass-Through Entities, and Withholding Bulletin Reflecting Changes Made in the 2017 Regular Session of the North Carolina General Assembly

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