| Important Notice: Additional Time for Victims of Hurricane Helene to Qualify for Penalty Relief | April 23, 2025 |
| Reminders For Calendar Year 2024 Income Tax Returns | March 24, 2025 |
| Important Notice: Extension of Time To File Franchise and Corporate Income Tax Return | January 29, 2025 |
| Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024 | October 18, 2024 |
| Important Notice: Tax Relief Granted in The Disaster Recovery Act of 2024 | October 11, 2024 |
| Important Notice: Tax Relief for Victims of Hurricane Helene | October 3, 2024 |
| Important Notice: Power of Attorney Form Updated to Authorize Representatives to Receive Copies of Available Notices | August 20, 2024 |
| Important Notice: Tax Relief for Victims of Hurricane Debby | August 15, 2024 |
| Important Notice: Power of Attorney Updates | July 15, 2024 |
| Important Notice: Tax Credits Involving Partnerships | March 15, 2024 |
| Important Notice Regarding North Carolina's Recently Enacted Pass-Through Entity Tax | April 14, 2022 (Updated December 2, 2022) |
| Important Notice: Impact of Session Law 2022-6 on North Carolina Individual and Corporate Tax Returns | March 18, 2022 |
| Important Notice: Impact of Session Law 2021-180 on North Carolina Individual and Corporate Income Tax Returns | December 10, 2021 |
| Important Notice: Expanded List of Counties Eligible for Tax Relief - Tropical Storm Fred | October 7, 2021 |
| Important Notice: Tax Relief for Victims of Tropical Storm Fred | September 21, 2021 |
| Important Notice: Corporate Tax - Secretary Announces That New Statute Abrogated Prior Final Agency Decision | December 31, 2020 |
| Important Notice: North Carolina's Reference to the Internal Revenue Code Updated - Impact on North Carolina Corporate and Individual Income Tax Returns | July 20, 2020 |
| Important Notice: Waiver of Interest and Other Economic Support to North Carolina Taxpayers in Response to the Coronavirus Disease 2019 (COVID-2019) | May 6, 2020 |
| Important Notice: Department of Revenue Expands Penalty Relief for Taxpayers Affected by Coronavirus Disease 2019 (COVID-19) | March 31, 2020 |
| Important Notice: Department of Revenue Extends the Time to File Income and Franchise Tax Returns to July 15, 2020 | March 23, 2020 |
| Important Notice: Department of Revenue Provides Special Penalty Relief | March 19, 2020 |
| Important Notice: Department of Revenue Provides Penalty Relief to Persons Affected by Novel Coronavirus Disease | March 17, 2020 |
| Important Notice: Changes in Requirements for Applying for a North Carolina Extension | February 24, 2020 |
| Important Notice: Impact of Market Based Sourcing on Private Letter Rulings Issued Prior to January 1, 2020 | January 31, 2020 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax ReliefImportant Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief | October 31, 2018 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief | October 16, 2018 |
| Important Notice: List of Counties Eligible for Hurricane Florence Tax Relief Revised to Add Additional Counties | October 1, 2018 |
| Important Notice: Tax Relief for Victims of Hurricane Florence | September 17, 2018 |
| Important Notice: Tax Credits Involving Partnerships | September 10, 2018 (Withdrawn March 14, 2024) |
| Important Notice: North Carolina’s Reference to the Internal Revenue Code Updated – Impact on 2017 and 2018 North Carolina Corporate and Individual Tax Returns | August 21, 2018 |
| Important Notice: IRC Section 965 Repatriation Guidance | August 21, 2018 |
| Important Notice: Tax Relief for Victims of April 15, 2018 Tornadoes | April 19, 2018 |
| Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns | February 16, 2018 |
| Important Notice: Form NC-1099NRS | January 29, 2018 |
| Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add An Additional County | November 29, 2016 |
| Important Notice: List of Counties Eligible for Hurricane Matthew Tax Relief Revised to Add One Additional County | November 21, 2016 |
| Important Notice: Updated List of Counties Eligible for Hurricane Matthew Tax Relief | November 10, 2016 |
| Important Notice: Expanded List of Counties Eligible for Hurricane Matthew Tax Relief | November 3, 2016 |
| Important Notice: More Counties Eligible for Hurricane Matthew Tax Relief | October 19, 2016 |
| Important Notice: Additional Counties Eligible for Hurricane Matthew Tax Relief | October 14, 2016 |
| Important Notice: Tax Relief for Victims of Hurricane Matthew | October 13, 2016 |
Important Notice: DOR Publishes Rules Regarding Market-Based Sourcing in the NC Register and Announces Public Hearing Date
- MBS Rules with Examples
- Notice of Text 17 NCAC 05G | October 3, 2016 |
| Important Notice: DOR to Adopt Rules Regarding Market-Based Sourcing | August 4, 2016 |
| Important Notice: The Secretary of Revenue confirms that net General Fund tax collections for fiscal year 2015-2016 exceeded the targeted amount of $20,975,000,000. The corporate tax rate for years beginning on or after January 1, 2017 will be reduced by 1% | August 4, 2016 |
| Important Notice: Taxpayers May Contest the Department's Determination That an Amended Return or Claim for Refund Was Not Filed Within the Statute of Limitations | July 13, 2016 |
| North Carolina's Reference to the Internal Revenue Code Updated - Impact on 2015 North Carolina Corporate and Individual Income Tax Returns | June 3, 2016 |
| Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid | June 3, 2016 |
| Important Notice: Impact of the Federal Protecting Americans From Tax Hikes Act of 2015 on North Carolina's Corporate and Individual Income Tax Returns for Tax Year 2015 | April 13, 2016 |
| Important Notice: Effect of Emancipation Day and Patriot’s Day on North Carolina Tax Returns and Tax Payments Due on April 15, 2016 | March 21, 2016 |
| Introduction and Summary-Guidelines for Market-Based Sourcing | January 29, 2016 |
| Guidelines for Computing the Sales Factor Based on Market-Based Sourcing | January 29, 2016 |
| Important Notice Regarding The Delayed Sunset Date For Renewable Energy Projects That Are Substantially Completed On Or Before January 1, 2016 | September 29, 2015 |
| Important Notice: The Secretary of Revenue confirms that net General Fund tax collections for fiscal year 2014-2015 exceeded the targeted amount of $20,200,000,000. The corporate tax rate for years beginning on or after January 1, 2016 will be reduced by 1% | August 6, 2015 |
| North Carolina's Reference to the Internal Revenue Code Updated-Impact on 2014 North Carolina Corporate and Individual Income Tax Returns | April 1, 2015 |
| Important Notice Regarding Effect Of Tax Increase Prevention Act of 2014 | January 15, 2015
(Updated by Important Notice dated April 1, 2015) |
| Important Notice: Income Tax Adjustments for Code Section 179 Expenses | June 20, 2014 |
| Important Notice: Sunset for Tax Credits – Effect on Future Installments and Carryforwards | September 18, 2013 |
| NEL Guidance | August 17, 2012 |
| Offer in Compromise Change Helps Taxpayers | July 9, 2012 |
| Important Notice: Franchise Tax Law Change Regarding Treatment of Accumulated Amortization | August 2011 |
| Important Notice Regarding Piped Natural Gas Excise Tax Phase-Out for Manufacturers and Farmers | September 2007 (obsolete) |
