The N.C. Department of Revenue (NCDOR) has published corporate and individual income tax bulletins that reflect recent law changes. The bulletins cover the administrative interpretation and application of state tax laws.
The N.C. Department of Revenue has published a notice about revisions to alcoholic beverage tax forms. The revisions to the forms will help ensure consistency in the reporting and paying of alcoholic beverage taxes.
The North Carolina Department of Revenue's interest rate for January 1, 2019 through June 30, 2019 will be 6%.
On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate applies to refunds and assessments. G.S. 105-241.21.
The N.C. Department of Revenue has published the 2018 Tax Law Changes book, which summarizes the recent legislative changes to the state's Revenue laws. The changes are detailed by taxing schedule and General Statute.