Payment Methods Table of Contents Individual IncomeCorporate Income and FranchisePartnershipEstate and TrustWithholdingSales and UseOther Tax TypesIFTA (International Fuel Tax Agreement) TaxMotor Fuels Tax Refund FormsMotor Fuels Tax ReturnsAlcoholic Beverages TaxSeverance TaxPiped Natural Gas Excise Tax Tobacco Products Tax Privilege License Tax Newsprint Publications Privilege TaxInstallment Paper Dealer TaxBank Privilege Tax Methods Alternative Payment Methods Individual Income Individual Income DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only Paper Tax Form Original Returns No Third Party File and Pay Option No D-400 Amended Returns No Third Party File and Pay Option No D-400, D-400 Schedule AM Original Vouchers No Third Party File and Pay Option DOR eServices Pay Only D-400V Amended Vouchers No Third Party File and Pay Option DOR eServices Pay Only D-400V Amended Extension DOR eService File and Pay Option Third Party File and Pay Option No D-410 Estimated No Third Party File and Pay Option DOR eServices Pay Only NC-40 Education Fund No Third Party File and Pay Option No NC-EDU Corporate Income and Franchise Corporate Income and Franchise DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form Original Returns No Third Party File and Pay Option No No CD-401S, CD-405, CD-418 Amended Returns No Third Party File and Pay Option No No CD-401S, CD-405, CD-418 Original Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V Amended Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V Amended Extension DOR eService File and Pay Option No No No CD-419 Estimated No Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only CD-429 Education Fund No Third Party File and Pay Option No No NC-EDU Partnership Partnership Third Party File and Pay Option Paper Tax Form Original Returns Third Party File and Pay Option D-403 Amended Returns Third Party File and Pay Option D-403 Original Vouchers Third Party File and Pay Option D-403V Amended Vouchers Third Party File and Pay Option D-403V Extension No D-410P Estate and Trust Estate and Trust DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original Returns No No No No No D-407 Amended Returns No No No No No D-407 Original Vouchers No No No No No Staple check to return Amended Vouchers No No No No No Staple check to return Extension No No No No No D-410P Withholding Withholding DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original DOR eService File and Pay Option No DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only NC-5/NC-5P Amended No No No No No NC-5X/NC-5PX Annual Recons DOR eService File and Pay Option No DOR eServices Pay Only No No NC-3 Sales and Use Sales and Use DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form General Sales and Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Manufactured and Modular Homes DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Aircraft and Qualified Jet Engines No No No No E-555 (Aircraft) E-500 (QJE) Boats No No No No E-555 Lease or Rental of Tangible Personal Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Rentals of Accommodations DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Specialty Markets or Other Events DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only E-500, E-536 Telecommunications Service and Ancillary Service No No No DOR eBusiness Center Pay Only E-500E Prepaid Telephone Calling Service DOR eService File and Pay Option No DOR eServices Pay Only No E-500, E-536 Video Programming Service No No No DOR eBusiness Center Pay Only E-500E Satellite Digital Audio Radio Service DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Digital Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Spirituous Liquor No No No DOR eBusiness Center Pay Only E-500E Electricity No No No DOR eBusiness Center Pay Only E-500E Piped Natural Gas No No No DOR eBusiness Center Pay Only E-500E Admission Charges DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Service Contracts DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Real Property Contracts No No No No Aviation Gasoline and Jet Fuel No No No DOR eBusiness Center Pay Only E-500E Repair, Maintenance, and Installation Services; and Other Repair Information DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Food, Non-Qualifying Food, and Prepaid Meal Plans DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Scrap Tire Disposal Tax No No No No E-500G White Goods Disposal Tax No No No No E-500H Dry-Cleaning Solvent Tax No No No No E-500S Solid Waste Disposal Tax No No No No E-500K Motor Vehicle Lease & Rental No No No No E-500F Certain Machinery and Equipment (Repealed effective July 1, 2018) No No No DOR eBusiness Center Pay Only E-500J Other Tax Types Other Tax Types DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Freight Car Line Companies No No No No No IA-336 Primary Forest Products Tax Return No No No No No CD-354 Real Estate Conveyance No No No No No R-1 Mutual Burial Association No No No No No MB-100 IFTA (International Fuel Tax Agreement) Tax IFTA (International Fuel Tax Agreement) Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original No Third Party File and Pay Option No DOR eBusiness Center File and Pay No GAS-1276 Amended No No No No No GAS-1276 Motor Fuels Tax Refund Forms Motor Fuels Tax Refund Forms DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Nonprofit Organizations Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200 Taxicabs Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200B Power Takeoff Vehicles Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200C Off-Highway Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201 Special Mobil Equipment Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201ME Exempt Entity Refund as filed by the Vendor DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Exempt Entity Refund as filed by the Credit Card Company DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Exempt Entity Refund as filed by the Exempt Entity DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Kerosene Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210 Kerosene Claim for Refund Schedule of Deliveries DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210DS Motor Fuel Bulk Plant Exporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1239 Motor Fuel Bulk Plant Exporter Schedule of Tax-Paid Exports DOR eService File and Pay Option No No DOR eBusiness Center File and Pay No Gas-1239ES Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless No No No No No Gas-1241 Licensed Distributor/Importer Hold Harmless Schedules of Tax-Paid Receipts No No No No No Gas-1241RS Claim For Refund of Taxes DOR eService File and Pay Option No DOR eServices Pay Only No No NC-19 Motor Fuels Tax Returns Motor Fuels Tax Returns DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202 Supplier Schedule of Tax-Paid Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202TR Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202DS Terminal Operator Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204 Terminal Operator Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204DS Terminal Operator Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204RS Refiner Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207 Refiner Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207RS Refiner Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DS Refiner Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DC Terminal Operator Annual Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1209 Motor Fuels Importer Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219 Importer Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219RS Importer Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DS Importer Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DC Supplier 10 Day Notification DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1242 Alternative Fuels Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252 Alternative Fuels Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252DS Bulk End-User of Alternative Fuel Return No No No No No Gas-1254 Retailer of Alternative Fuel Return No No No No No Gas-1258 Motor Fuels Backup Tax Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259 Backup Tax Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259DS Blender Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1260 Fuel Alcohol/Biodiesel Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264 Fuel Alcohol/Biodiesel Provider Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264RS Fuel Alcohol/Biodiesel Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DS Fuel Alcohol/Biodiesel Provider Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DC Kerosene Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288 Kerosene Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288DS Kerosene Supplier Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288RS Motor Fuel Transporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1301 Motor Fuel Transporter Schedule of Deliveries No No No No No No Alcoholic Beverages Tax Alcoholic Beverages Tax Forms and Instructions DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Beer Wholesalers Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-710 Report of Military Beer Sales No No No No DOR eBusiness Center Pay Only B-C-710M Beer Shipping Report Nonresident Vendor or Resident Brewery No No No No DOR eBusiness Center Pay Only B-C-715 Report of Alcoholic Beverages Major Disaster No No No No DOR eBusiness Center Pay Only B-C-750 Railroad Alcoholic Beverages Tax Return No No No No DOR eBusiness Center Pay Only B-C-761 Spirituous Liquor/Antique Spirituous Liquor Tax Return No No No No DOR eBusiness Center Pay Only B-C-775 Wine Distributor Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-784 Report of Military Wine Sales No No No No DOR eBusiness Center Pay Only B-C-784M Registration Form Beer/Wine Permittee No No No No DOR eBusiness Center Pay Only B-C-785 Wineries and Wine Shipper Permittees Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-786 Bond of Resident Beer and/or Wine Wholesaler or Importer B-C-790 No No No No DOR eBusiness Center Pay Only B-C-790 Tax Liability Increase or Decrease Rider Alcoholic Beverage Tax No No No No DOR eBusiness Center Pay Only B-C-790A Severance Tax Severance Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Severance Tax on Energy Minerals Return No No DOR eServices Pay Only No No B-I-100 Gas Severance Schedule of Gross Receipts and Costs No No No No DOR eBusiness Center Pay Only B-I-100G Piped Natural Gas Excise Tax Piped Natural Gas Excise Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Electric and Piped Natural Gas Monthly Tax Remittance No No No No DOR eBusiness Center Pay Only CD-310V Piped Natural Gas Excise Tax No No No No DOR eBusiness Center Pay Only CD-312 Tobacco Products Tax Tobacco Products Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Monthly Return of Resident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-5 Schedule I Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina No No No No DOR eBusiness Center Pay Only B-A-5 Schedule J Cigarettes Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-5 Monthly Return of Nonresident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-6 Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers No No No No DOR eBusiness Center Pay Only B-A-7 Cigarette Use Tax Return No No No No DOR eBusiness Center Pay Only B-A-8 Cigarette Manufacturer's Gratis Return No No No No DOR eBusiness Center Pay Only B-A-15 Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-18 Statement of Basis for Cigarette Excise Tax Refund No No No No DOR eBusiness Center Pay Only B-A-19 Cigarette Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-20 Appointment of Secretary of State for Service of Process No No No No DOR eBusiness Center Pay Only B-A-28 Tax Bond for Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-29 Tax Bond for Cigarettes No No No No DOR eBusiness Center Pay Only B-A-30 Tax Liability Bond Increase or Decrease Rider Cigarette Tax No No No No DOR eBusiness Center Pay Only B-A-34 Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-35 Statement of Inventory for 2009 Cigarette Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-45 Monthly Other Tobacco Products Excise Tax Return No No No No DOR eBusiness Center Pay Only B-A-101 Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-101R Statement of Inventory for 2009 Other Tobacco Products Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-105 Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products No No No No DOR eBusiness Center Pay Only B-A-111 Other Tobacco Products Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-201 Privilege License Tax Privilege License Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Application for State Privilege License No No No No No B-202A Newsprint Publications Privilege Tax Newsprint Publications Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Publishers of Newsprint Publications Privilege Tax Return No No No No No B-302 Installment Paper Dealer Tax Installment Paper Dealer Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Installment Paper Dealer Tax Return No No No No No B-203 Bank Privilege Tax Bank Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Bank Privilege Tax Return No No No No No B-206
Payment Methods Table of Contents Individual IncomeCorporate Income and FranchisePartnershipEstate and TrustWithholdingSales and UseOther Tax TypesIFTA (International Fuel Tax Agreement) TaxMotor Fuels Tax Refund FormsMotor Fuels Tax ReturnsAlcoholic Beverages TaxSeverance TaxPiped Natural Gas Excise Tax Tobacco Products Tax Privilege License Tax Newsprint Publications Privilege TaxInstallment Paper Dealer TaxBank Privilege Tax Methods Alternative Payment Methods Individual Income Individual Income DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only Paper Tax Form Original Returns No Third Party File and Pay Option No D-400 Amended Returns No Third Party File and Pay Option No D-400, D-400 Schedule AM Original Vouchers No Third Party File and Pay Option DOR eServices Pay Only D-400V Amended Vouchers No Third Party File and Pay Option DOR eServices Pay Only D-400V Amended Extension DOR eService File and Pay Option Third Party File and Pay Option No D-410 Estimated No Third Party File and Pay Option DOR eServices Pay Only NC-40 Education Fund No Third Party File and Pay Option No NC-EDU Corporate Income and Franchise Corporate Income and Franchise DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form Original Returns No Third Party File and Pay Option No No CD-401S, CD-405, CD-418 Amended Returns No Third Party File and Pay Option No No CD-401S, CD-405, CD-418 Original Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V Amended Vouchers No Third Party File and Pay Option DOR eServices Pay Only No CD-V Amended Extension DOR eService File and Pay Option No No No CD-419 Estimated No Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only CD-429 Education Fund No Third Party File and Pay Option No No NC-EDU Partnership Partnership Third Party File and Pay Option Paper Tax Form Original Returns Third Party File and Pay Option D-403 Amended Returns Third Party File and Pay Option D-403 Original Vouchers Third Party File and Pay Option D-403V Amended Vouchers Third Party File and Pay Option D-403V Extension No D-410P Estate and Trust Estate and Trust DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original Returns No No No No No D-407 Amended Returns No No No No No D-407 Original Vouchers No No No No No Staple check to return Amended Vouchers No No No No No Staple check to return Extension No No No No No D-410P Withholding Withholding DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original DOR eService File and Pay Option No DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only NC-5/NC-5P Amended No No No No No NC-5X/NC-5PX Annual Recons DOR eService File and Pay Option No DOR eServices Pay Only No No NC-3 Sales and Use Sales and Use DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only Paper Tax Form General Sales and Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Manufactured and Modular Homes DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Aircraft and Qualified Jet Engines No No No No E-555 (Aircraft) E-500 (QJE) Boats No No No No E-555 Lease or Rental of Tangible Personal Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Rentals of Accommodations DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Specialty Markets or Other Events DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center Pay Only E-500, E-536 Telecommunications Service and Ancillary Service No No No DOR eBusiness Center Pay Only E-500E Prepaid Telephone Calling Service DOR eService File and Pay Option No DOR eServices Pay Only No E-500, E-536 Video Programming Service No No No DOR eBusiness Center Pay Only E-500E Satellite Digital Audio Radio Service DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Digital Property DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Spirituous Liquor No No No DOR eBusiness Center Pay Only E-500E Electricity No No No DOR eBusiness Center Pay Only E-500E Piped Natural Gas No No No DOR eBusiness Center Pay Only E-500E Admission Charges DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Service Contracts DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Real Property Contracts No No No No Aviation Gasoline and Jet Fuel No No No DOR eBusiness Center Pay Only E-500E Repair, Maintenance, and Installation Services; and Other Repair Information DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Use Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Food, Non-Qualifying Food, and Prepaid Meal Plans DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only No E-500, E-536 Scrap Tire Disposal Tax No No No No E-500G White Goods Disposal Tax No No No No E-500H Dry-Cleaning Solvent Tax No No No No E-500S Solid Waste Disposal Tax No No No No E-500K Motor Vehicle Lease & Rental No No No No E-500F Certain Machinery and Equipment (Repealed effective July 1, 2018) No No No DOR eBusiness Center Pay Only E-500J Other Tax Types Other Tax Types DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Freight Car Line Companies No No No No No IA-336 Primary Forest Products Tax Return No No No No No CD-354 Real Estate Conveyance No No No No No R-1 Mutual Burial Association No No No No No MB-100 IFTA (International Fuel Tax Agreement) Tax IFTA (International Fuel Tax Agreement) Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Original No Third Party File and Pay Option No DOR eBusiness Center File and Pay No GAS-1276 Amended No No No No No GAS-1276 Motor Fuels Tax Refund Forms Motor Fuels Tax Refund Forms DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Nonprofit Organizations Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200 Taxicabs Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200B Power Takeoff Vehicles Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1200C Off-Highway Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201 Special Mobil Equipment Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1201ME Exempt Entity Refund as filed by the Vendor DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Exempt Entity Refund as filed by the Credit Card Company DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Exempt Entity Refund as filed by the Exempt Entity DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1206 Kerosene Refund DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210 Kerosene Claim for Refund Schedule of Deliveries DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1210DS Motor Fuel Bulk Plant Exporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1239 Motor Fuel Bulk Plant Exporter Schedule of Tax-Paid Exports DOR eService File and Pay Option No No DOR eBusiness Center File and Pay No Gas-1239ES Motor Fuel Claim for Refund Licensed Distributor/Importer Hold Harmless No No No No No Gas-1241 Licensed Distributor/Importer Hold Harmless Schedules of Tax-Paid Receipts No No No No No Gas-1241RS Claim For Refund of Taxes DOR eService File and Pay Option No DOR eServices Pay Only No No NC-19 Motor Fuels Tax Returns Motor Fuels Tax Returns DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202 Supplier Schedule of Tax-Paid Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202TR Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1202DS Terminal Operator Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204 Terminal Operator Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204DS Terminal Operator Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1204RS Refiner Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207 Refiner Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207RS Refiner Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DS Refiner Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1207DC Terminal Operator Annual Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1209 Motor Fuels Importer Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219 Importer Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219RS Importer Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DS Importer Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1219DC Supplier 10 Day Notification DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1242 Alternative Fuels Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252 Alternative Fuels Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1252DS Bulk End-User of Alternative Fuel Return No No No No No Gas-1254 Retailer of Alternative Fuel Return No No No No No Gas-1258 Motor Fuels Backup Tax Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259 Backup Tax Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1259DS Blender Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1260 Fuel Alcohol/Biodiesel Provider Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264 Fuel Alcohol/Biodiesel Provider Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264RS Fuel Alcohol/Biodiesel Provider Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DS Fuel Alcohol/Biodiesel Provider Schedule of State Diversion Corrections DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1264DC Kerosene Supplier Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288 Kerosene Supplier Schedule of Disbursements DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288DS Kerosene Supplier Schedule of Receipts DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1288RS Motor Fuel Transporter Return DOR eService File and Pay Option No DOR eServices Pay Only No No Gas-1301 Motor Fuel Transporter Schedule of Deliveries No No No No No No Alcoholic Beverages Tax Alcoholic Beverages Tax Forms and Instructions DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Beer Wholesalers Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-710 Report of Military Beer Sales No No No No DOR eBusiness Center Pay Only B-C-710M Beer Shipping Report Nonresident Vendor or Resident Brewery No No No No DOR eBusiness Center Pay Only B-C-715 Report of Alcoholic Beverages Major Disaster No No No No DOR eBusiness Center Pay Only B-C-750 Railroad Alcoholic Beverages Tax Return No No No No DOR eBusiness Center Pay Only B-C-761 Spirituous Liquor/Antique Spirituous Liquor Tax Return No No No No DOR eBusiness Center Pay Only B-C-775 Wine Distributor Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-784 Report of Military Wine Sales No No No No DOR eBusiness Center Pay Only B-C-784M Registration Form Beer/Wine Permittee No No No No DOR eBusiness Center Pay Only B-C-785 Wineries and Wine Shipper Permittees Excise Tax Return No No No No DOR eBusiness Center Pay Only B-C-786 Bond of Resident Beer and/or Wine Wholesaler or Importer B-C-790 No No No No DOR eBusiness Center Pay Only B-C-790 Tax Liability Increase or Decrease Rider Alcoholic Beverage Tax No No No No DOR eBusiness Center Pay Only B-C-790A Severance Tax Severance Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Severance Tax on Energy Minerals Return No No DOR eServices Pay Only No No B-I-100 Gas Severance Schedule of Gross Receipts and Costs No No No No DOR eBusiness Center Pay Only B-I-100G Piped Natural Gas Excise Tax Piped Natural Gas Excise Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Electric and Piped Natural Gas Monthly Tax Remittance No No No No DOR eBusiness Center Pay Only CD-310V Piped Natural Gas Excise Tax No No No No DOR eBusiness Center Pay Only CD-312 Tobacco Products Tax Tobacco Products Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Monthly Return of Resident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-5 Schedule I Non-Tax-Paid Cigarettes Shipped, Delivered, or Sold Outside North Carolina No No No No DOR eBusiness Center Pay Only B-A-5 Schedule J Cigarettes Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-5 Monthly Return of Nonresident Cigarette Distributor No No No No DOR eBusiness Center Pay Only B-A-6 Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers No No No No DOR eBusiness Center Pay Only B-A-7 Cigarette Use Tax Return No No No No DOR eBusiness Center Pay Only B-A-8 Cigarette Manufacturer's Gratis Return No No No No DOR eBusiness Center Pay Only B-A-15 Application for Cigarette Excise Tax Refund for North Carolina Tax-Paid Packs Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-18 Statement of Basis for Cigarette Excise Tax Refund No No No No DOR eBusiness Center Pay Only B-A-19 Cigarette Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-20 Appointment of Secretary of State for Service of Process No No No No DOR eBusiness Center Pay Only B-A-28 Tax Bond for Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-29 Tax Bond for Cigarettes No No No No DOR eBusiness Center Pay Only B-A-30 Tax Liability Bond Increase or Decrease Rider Cigarette Tax No No No No DOR eBusiness Center Pay Only B-A-34 Tax Liability Bond Increase or Decrease Rider Tobacco Products Other Than Cigarettes No No No No DOR eBusiness Center Pay Only B-A-35 Statement of Inventory for 2009 Cigarette Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-45 Monthly Other Tobacco Products Excise Tax Return No No No No DOR eBusiness Center Pay Only B-A-101 Application for Other Tobacco Products Excise Tax Refund for North Carolina Tax-Paid Other Tobacco Products Returned to Manufacturer No No No No DOR eBusiness Center Pay Only B-A-101R Statement of Inventory for 2009 Other Tobacco Products Excise Tax Increase No No No No DOR eBusiness Center Pay Only B-A-105 Application to Designate an Integrated Wholesale Dealer by a Manufacturer for Other Tobacco Products No No No No DOR eBusiness Center Pay Only B-A-111 Other Tobacco Products Manufacturer's Affidavit No No No No DOR eBusiness Center Pay Only B-A-201 Privilege License Tax Privilege License Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Application for State Privilege License No No No No No B-202A Newsprint Publications Privilege Tax Newsprint Publications Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Publishers of Newsprint Publications Privilege Tax Return No No No No No B-302 Installment Paper Dealer Tax Installment Paper Dealer Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Installment Paper Dealer Tax Return No No No No No B-203 Bank Privilege Tax Bank Privilege Tax DOR eService File and Pay Option Third Party File and Pay Option DOR eServices Pay Only DOR eBusiness Center File and Pay DOR eBusiness Center Pay Only Paper Tax Form Bank Privilege Tax Return No No No No No B-206
