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 Dry-Cleaning Solvent Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina dry-cleaning solvent tax law.  This bulletin does not cover all interpretations and applications of the dry-cleaning solvent tax law.  Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

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.

The Solid Waste Disposal Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina solid waste disposal tax law.  This bulletin does not cover all interpretations and applications of the solid waste disposal tax law.  Pursuant to G.S. 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

The Alternate Highway Use Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina alternate highway use tax law. This bulletin does not cover all interpretations and applications of the alternate highway use tax law. Pursuant to G.S. 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

The White Goods Disposal Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina white goods disposal tax law. This bulletin does not cover all interpretations and applications of the white goods disposal tax law. Pursuant to G.S. § 105-264, it is the duty of the Secretary to interpret all laws administered by the Secretary.

The Scrap Tire Disposal Tax Bulletin presents the Secretary of Revenue’s interpretation of the North Carolina scrap tire disposal tax law. This bulletin does not cover all interpretations and applications of the scrap tire disposal tax 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.

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