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The Motor Fuel Excise Tax on Motor Fuel and Alternative Fuel Has Been Temporarily Suspended

In addition, there are temporary changes to dyed diesel enforcement. Review this Important Notice for more information.

Important Notice Published Regarding Dyed Diesel Penalties

The Department will not impose a penalty when dyed diesel fuel is sold or used from bulk storage for highway use associated with farming and agricultural purposes. Review for guidance.

Effective July 1, 2026: Sales Tax Increase

Mecklenburg County levied an additional 1% local sales and use tax. Click here to read the notice or review the frequently asked questions regarding the new tax.

Important Information Regarding the 2025 Income Tax Return

NCDOR issues guidance on how recent legislative changes may affect your 2025 NC income tax return. Review the guidance.

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Summary of Historic Rehabilitation Credits (Article 3L) for Credits Initially Claimed in Tax Year 2023 (Original)

Summary of Historic Rehabilitation Credits (Article 3L) for Credits Initially Claimed in Tax Year 2023 (Original)

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  • Summary of Historic Rehabilitation Credits (Article 3L) for Credits Initially Claimed in Tax Year 2023 (Original)

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  • 2025 Economic Incentives Report
  • Historic Rehabilitation Credits (Article 3L)
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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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