Skip to main content
Donate to Hurricane Recovery

Please give to the North Carolina Disaster Relief Fund to help communities recover from Helene Donate Now

Information and Resources on Hurricane Helene

For North Carolina residents and visitors impacted by Hurricane Helene. Go Now

Asheville Service Center Update

The Asheville Service Center reopened to the public for walk-in service on Monday, Oct. 21. Find a service center near you.

An official website of the State of North Carolina An official website of NC How you know

State Government websites value user privacy. To learn more, view our full privacy policy.

Secure websites use HTTPS certificates. A lock icon or https:// means you’ve safely connected to the official website.

Utility Menu
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
Home

Main menu

  • File & Pay
    • File & Pay
    • Pay Individual Income Tax (D-400V)
    • eServices
    • eBusiness Center
    • eFile Resources for Taxpayers
    • Collections - Past Due Taxes
    • Motor Carrier (IFTA/IN) eFile
    • Motor Fuels eFile
    • Payment Methods
    • Amended Individual Income Tax
    • Direct Deposit
    • Mailing Payments
    • Electronic Funds Transfer
    • Extension for Filing Individual Income Tax Return
    • Individual Estimated Income Tax-Form NC-40
    • Pay a Bill or Notice (Notice Required)
    • Sales and Use Tax File and Pay - E-500
    • Electronic Filing Options and Requirements
    • Information Reporting
    • The Refund Process
  • 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
    • 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
    • Received a Notice
    • Authorization for Bank Draft Installment Agreement
    • Garnishment Release Letter
    • Updated Individual Income Tax Adjustment Notice
    • Attachment and Garnishment – Employer Copy
    • Attachment and Garnishment – Taxpayer Copy
    • Confirmation of Installment Payment Agreement
    • Default Notice
    • Delinquent Notice
    • Notice of Collection
    • Notice of Collection – Amount Shown Due But Not Paid In Full
    • Notice of Individual Income Tax Assessment
    • Notice to File a Return
    • Payment Agreement Installment Notice
    • Privilege Tax Renewal Notice
    • Unclaimed Refund Letter
  • 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
    • Strategic Partnerships and Accessibility
    • 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
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Tax Fraud and Identity Theft
    • Customer Education

Utility Menu

  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
  1. Home
  2. Taxes & Forms
  3. Corporate Income & Franchise Tax
  4. Corporate Tax Forms and Instructions
  5. 2013 NC-478E Instructions for Investing in Central Office or Aircraft Facility Tax Credit

2013 NC-478E Instructions for Investing in Central Office or Aircraft Facility Tax Credit

2013 NC-478E Instructions for Investing in Central Office or Aircraft Facility Tax Credit

Documents

  • 2013 NC-478E Instructions for Investing in Central Office or Aircraft Facility Tax Credit

Side Nav

  • File & Pay
  • Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Amended Returns
    • Apportionment
    • Corporate Tax Law
    • Corporate Income, Franchise, and Insurance Tax Bulletins
    • Domestic and Foreign Corporations Required to File
    • Estimated Income Tax
    • Extensions
    • Federal Revenue Agent's Report
    • Sales Factor
    • Tax Rate and Basis for the Tax
    • When to File
    • Corporate Income and Franchise Tax Payment or Extension Vouchers
    • Frequently Asked Questions and Important Notices
    • Determinations
    • Directives and Technical Advice Memoranda
    • Important Information Concerning the Filing of North Carolina Corporate Tax Forms
    • North Carolina Administrative Code
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • 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
  • About Us
  • Contact Us

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

NCDOR is a proud 2024 Gold Recipient of Mental Health America's Bell Seal for Workplace Mental Health

Bell Seal for Workplace Mental Health 2024 logo

Activity Feed

Follow Us

Network Menu

  • Employee Directory
  • nc.gov
  • Website Feedback
  • Accessibility
  • Disclaimer & Terms of Use
  • Privacy Policy
  • Open Budget
Hosted on Digital Commons