2018 Tax Law Changes
Preface
The 2018 legislative session brought many changes to the Revenue laws and the North Carolina Department of Revenue. The 2018 Tax Law Changes is designed for use by the North Carolina Department of Revenue personnel and is available to others as a resource document. It provides a brief summary of legislative tax changes made by prior General Assemblies that take effect for tax year 2018 as well as changes made by the 2018 General Assembly, regardless of effective date. This document includes changes to the tax law only and not other legislation that affect the Department of Revenue.
For further information on a specific tax law change, refer to the governing legislation. Administrative rules, bulletins, directives, and other instructions issued by the Department, as well as opinions issued by the Attorney General’s Office, may provide additional information on the application of tax law change. I hope you find this information of value as you work with the North Carolina’s tax laws.
Anthony Edwards
Assistant Secretary of Revenue
Tax Administration