The notice communicates technical corrections signed into law as S.L. 2017-212, on October 9, 2017.
The notice outlines the steps taxpayers must follow to use the expedited mail services.
The Form E-505 provides an overview of sales and privilege tax changes primarily enacted by the 2017 General Assembly.
The changes include updating statutory references and certain comments within the Taxability Matrix.
Information applies to employers, pension payers, and others that withhold North Carolina income tax.
Effective June 29, the ABC Control Commission must confirm that brewery and distillery permit holders are in tax compliance with the NCDOR.
The NCDOR shall take no action to assess any tax due for a filing period beginning on or after March 1, 2016, and ending before January 1, 2018, if one or more specific conditions apply and the retailer did not receive specific written advice from the Secretary of Revenue for the transactions at issue for the laws in effect for the applicable periods.