Notices and Updates
The notice serves as a reminder that effective July 1, 2018, Article 5F of Chapter 105 of the North Carolina General Statutes is repealed for sales and purchases occurring on or after such date.
A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer.
A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer.
The NCDOR has published a directive that clarifies the definition of a holding company. The clarification should help in calculating a corporation’s annual franchise tax liability.
The form was updated to incorporate legislative changes enacted by the 2017 Session of the General Assembly.
The NCDOR has introduced a revised penalty policy that is effective for penalty waiver requests considered on or after March 1, 2018.
In the matter of the N. C. Department of Revenue v.
The North Carolina Department of Revenue has published a notice on how the federal tax law changes in the Tax Cuts and Jobs Act passed in December and the Bipartisan Budget Act of 2018 passed in February will affect North Carolina individual incom
Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, is updated to reflect changes adopted as part of the Streamlined Sales and Use Project. The revision is applicable to transactions beginning Jan. 1, 2018.
