Appeal of Erroll V. Black
14 PTC 0432, Appeal of Erroll V. Black v. Mecklenburg County, res judicata and collateral estoppel. "The subject appeal is dismissed based upon the doctrines of res judicata and collateral estoppel."
Fraud Alert: Beware of Text Scams
Beware of fake text messages asking you to click a link or provide information to get your state tax refund. NCDOR will never text you about your refund. Read more about protecting your personal information.
Important Information Regarding the 2025 Income Tax Return
NCDOR issues guidance on how recent federal law changes affect your 2025 NC income tax return. Review the guidance.
Motor Fuels Tax Returns Update
The Department is now accepting January 2026 motor fuels and alternative fuels tax returns. Click here to file your motor fuels and alternative fuels tax return.
Penny Shortage Alert
NCDOR issues Sales and Use Tax guidance for retailers rounding cash transactions. Review the guidance.
Vapor Product and Consumable Product Certification Renewals Are Due On or Before March 1, 2026
For a vapor product or consumable product to remain on the directory, a manufacturer must submit a certification renewal application with a renewal fee of $500.00. Submit a certification renewal application.