GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information

Departmental Policies

Penalty Waiver
Voluntary Disclosure
Nexus: Doing Business Questionnaire
Interest Rate
Verbal Advice
Written Determinations
Protective Refund Claim (Repealed effective January 1, 2014)
Exception to the General Statute of Limitations for Certain Events
Power of Attorney

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https://www.ncdor.gov/taxes-forms/departmental-policies