Information on Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 19, 2021

Information on Updates to the North Carolina Administrative Code, Title 17, Chapter 4 - Effective January 19, 2021

As a part of the review required under G.S. 150B-21.3A, the Department adopted and readopted administrative rules in Title 17, Chapter 4 of the North Carolina Administrative Code. These administrative rules apply to the following tax types: privilege license tax, tobacco products tax, and alcoholic beverage tax.

The administrative rules in North Carolina Administrative Code, Title 17, Chapter 4 are available on the North Carolina Office of Administrative Hearings’ webpage.

Changes to these administrative rules became effective January 1, 2021.
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Questions regarding this notice may be directed to the Excise Tax Division at telephone number (919) 707-7500 or toll free (877) 308-9092.

If a written response would require the Department to interpret the law in a manner not specifically addressed in a statute, regulation, or Departmental or IRS publication, the person requesting the written response must follow the procedure (and pay the required fee) for requesting a private letter ruling available on the Department’s website.