In accordance with HB 77, s 4.2., S.L. 2020-91 and North Carolina General Statute Section 105-449.80, the Secretary of Revenue has determined that the motor fuels and alternative fuels tax rate for the period of January 1, 2022 through December 31, 2022 will be 38.5 cents per gallon or gallon equivalent.
Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.
NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.
The Department is now accepting January 2026 motor fuels and alternative fuels tax returns. Click here to file your motor fuels and alternative fuels tax return.
NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.
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.