Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Follow Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
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
NCDOR »   Taxes & Forms »   Information for Tax Professionals »   Revenue Laws »   Personal Taxes Law

Personal Taxes Law

The taxes listed below are administered by our Income Tax Division, Personal Taxes Section. Click on the tax to review the law on the General Assembly's web site.

 

Estimated Income Tax Chapter 105, 105-163.15
Income Tax - Estates, Trusts and Beneficiaries Chapter 105, Article 4
Individual Income Tax Chapter 105, Article 4
Setoff Debt Collection Act Chapter 105A
Withholding Tax Chapter 105, Article 4A
   
Tax Credits Not Included in Article 4:  
Business and Energy Chapter 105, Article 3B
Growing Businesses Chapter 105, Article 3J
Historic Rehabilitation Chapter 105, Article 3D
Low-Income Housing Chapter 105, Article 3E
Mill Rehabilitation Chapter 105, Article 3H
Railroad Intermodal Facilities Chapter 105, Article 3K
Research and Development Chapter 105, Article 3F

 

Revenue Laws

  • 2019 Revenue Law Changes
  • 2018 Revenue Law Changes
  • 2017 Revenue Law Changes
  • 2016 Revenue Law Changes
  • 2015 Revenue Law Changes
  • 2014 Revenue Law Changes
  • 2013 Revenue Law Changes
  • 2012 Revenue Law Changes
  • 2011 Revenue Law Changes
  • 2010 Revenue Law Changes
  • 2009 Revenue Law Changes
  • 2008 Revenue Law Changes
  • 2007 Revenue Law Changes
  • 2000 Revenue Law Changes
  • 2021 Tax Law Changes
  • 1999 Tax Law Changes
  • Personal Taxes Law
    • Business and Energy Tax Credits
    • Estimated Income Tax
    • Historic Rehabilitation Tax Credits
    • Income Tax – Estates, Trusts and Beneficiaries
    • Individual Income Tax
    • Low-Income Housing Tax Credits
    • Mill Rehabilitation Tax Credit
    • Research and Development
    • Setoff Debt Collection Act
    • Tax Credits for Growing Businesses
    • Tax Incentives for Railroad Intermodal Facilities
    • Withholding Tax

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

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

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • LinkedIn
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/information-tax-professionals/revenue-laws/personal-taxes-law