NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
An excise tax is levied on the privilege of engaging in the severance of energy minerals from the soil or water of this State. The purpose of the tax is to provide revenue to administer and enforce the provisions of Chapter 105, Article 5I of the North Carolina General Statutes, to administer the State's natural gas and oil reclamation regulatory program, to meet the environmental and resource management needs of this State, and to reclaim land affected by exploration for, drilling for, and production of natural gas and oil. The severance tax is imposed upon all energy minerals severed when sold.
General Information
- Timely Mailing of Returns, Documents, or Payments - August 24, 2018
- When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
Notices
- Information on 2015 Tax on Severance of Energy Minerals - Effective July 1, 2015
- Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014