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NCDOR »   Taxes & Forms »   Corporate Income & Franchise Tax »   Frequently Asked Questions and Important Notices »   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

Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid

The purpose of this notice is to inform taxpayers of two limited-time exceptions to the general statute of limitations for requesting a refund of corporate and individual income tax. These exceptions exist as a result of the enactment of Session Law 2016-5, signed by Governor McCrory on May 11, 2016, and Session Law 2016-6, signed by Governor McCrory on June 1, 2016.

Files

impnotice060316_limitedtimeextension.pdf

PDF • 44.71 KB - February 16, 2018
Individual Income Tax, Corporate Income Tax

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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/frequently-asked-questions-and-important-notices/important-notice-limited-time-extension-statute-limitations-respect-refunds-corporate-and-individual