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.
Technical Delay in Acceptance of January 2026 Fuel Tax Returns
The Department is experiencing a technical delay in the acceptance of January 2026 motor fuels and alternative fuels tax returns. You are encouraged to monitor the Department’s website for system availability.
Important Information Regarding the 2025 Income Tax Return
NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.
Penny Shortage Alert
NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.
Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026
For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.
FRAUD ALERT
Be aware of multiple fraudulent text scams requesting payment for NCDMV fees, fines or tolls. NCDMV will NEVER request payment by text. Please report it as spam and delete. Read More