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NCDOR »   Home »   Taxes & Forms »   Individual Seminar Types

Corporate Taxes Law

The taxes listed below are administered by our Income Tax Division, Corporate Taxes Section. Click on the tax to review the law on the General Assembly's web site.

Corporate Income Tax Chapter 105, Article 4
Corporate Estimated Tax Payments Chapter 105, Article 4C
Franchise Tax Chapter 105, Article 3
Freight Car Lines Tax Chapter 105, Article 8A
Insurance Company Premiums Tax Chapter 105, Article 8B
   
Tax Credits Not Included in Articles 3 and 4:  
Business and Energy Chapter 105, Article 3B
Growing Businesses Chapter 105, Article 3J
Historic Rehabilitation Chapter 105, Article 3D
Low-Income Housing Chapter 105, Article 3E
Mill Rehabilitation Chapter 105, Article 3H
Railroad Intermodal Facilities Chapter 105, Article 3K
Recycling Facilities Chapter 105, Article 3C
Research and Development Chapter 105, Article 3F
   

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Contact Information

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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https://www.ncdor.gov/taxes-forms/corporate-income-franchise-tax/corporate-taxes-law