The North Carolina Department of Revenue (“Department”) makes available on its website an automatic translation tool provided by Google Translate™. Text in images, PDF files, Word documents or other document types may not be translated by the translation tool. If you use the translation tool, you do so at your own risk. The Department, its employees, agents, and officers do not warrant the accuracy, correctness, or reliability of any information translated by the translation tool. The Department issues guidance and interpretations in English and in the event of any disagreement or discrepancy between the English version and a translated version, the English language version controls.