Notices and Updates

The N.C. Department has published a notice about the waiver of interest on underpayments of tax due on a franchise, corporate income, or individual income tax return, including a partnership tax return and an estate and trust tax return, due to be filed between April 15, 2020, and July 15, 2020.

Read the notice.    

The N.C. Department of Revenue has published a notice on alternative means for wholesalers and importers to prove they qualify for the major disaster exemption on malt beverages or wine rendered unsalable.

Read the notice.

The N.C. Department of Revenue has published an important notice about expanded penalty relief for certain Excise taxpayers. 

Read the notice.

The N.C. Department of Revenue has published an important notice on expanded penalty relief for taxpayers.

Read the notice.

Extension applies to individual, corporate and franchise tax bills in North Carolina.

Read the Important Notice

The N.C. Department of Revenue has published a notice that outlines penalty waivers for taxpayers related to the coronavirus state of emergency. The waivers are for certain “late action penalties.”

The N.C. Department of Revenue has published the 2019 Tax Law Change book, which summarizes the recent legislative changes to the state's Revenue laws. The changes are detailed by taxing schedule and General Statute.

Read the 2019 Tax Law Change book.

The N.C. Department of Revenue has published updated Sales and Use Tax Bulletins based on the law in effect as of Jan. 1, 2020. The updated bulletins supersede any bulletins published prior to Jan. 1, 2020.

Review the Sales and Use Tax Bulletins.  

Review the updated Bulletins for other taxes and items administered by the Sales and Use Tax Division:

The State of North Carolina offers tax assistance to soldiers and other service members who deploy overseas to combat zones. The assistance includes extension of deadlines to file and considerations for combat zone pay.

Review the information about the assistance.

The N.C. Department of Revenue has published the 2019 Personal Taxes Bulletin.

The bulletin covers the administrative interpretation and application of state tax laws, and includes recent changes to those laws.

Review the bulletin.