Periodic Review of Existing Rules - Gross Receipts and Privilege License Taxes
N.C. Gen. Stat. 150B-21.3A established a periodic review by state agencies of their existing administrative rules pursuant to a schedule determined by the Rules Review Commission (RRC). The Department is required to make an initial classification of each rule from one of the following classifications:
- Necessary -- means any rule other than an unnecessary rule.
- Unnecessary -- means a rule that the agency determines to be obsolete, redundant, or otherwise not needed.
See the link below to access the document containing the Department's current rules under review and their corresponding classifications.
Important: The public comment period concerning the Department's initial classifications of these rules begins on May 1, 2025, and ends on July 1, 2025.
Public comments shall be in writing and shall be directed to:
North Carolina Department of Revenue
Attn: Nancy Larrimore
Rule Making Coordinator for Excise Taxes
3301 Terminal Drive, Suite 125
Raleigh, NC 27604
"Public comment" is defined by G.S. 150B-21.3A(a)(5) as a written objection to all or part of a rule, or an objection to an agency's determination of the rule as necessary or unnecessary. Additionally, pursuant to G.S. 150B-21.3A(c)(2), in order for the Rules Review Commission to determine whether the public comment has merit, the public comment must address the specific substance of the rule and address any of the standards of Commission review, as set forth in G.S. 150B-21.9(a).
Note: Individual comments will not receive a personal reply. However, the Department will provide its response to each comment in the final report that is submitted to the RRC at the conclusion of the comment period. The final report is scheduled for RRC review in August 2025.