Filing Frequency and Due Dates

Solid Waste Disposal Tax Filing Frequency:

Quarterly Filing

The returns with remittance of tax are due on or before the last day of January, April, July, and October for the proceeding three-month period.

When the Due Date Falls on a Saturday, Sunday, or Legal Holiday:

• Directive TA-18-1: Timely Mailing of Returns, Documents, or Payments
• Directive TA-16-1: When a North Carolina Tax Return or Other Document is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday