NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
The purpose of this notice is to inform taxpayers of two limited-time exceptions to the general statute of limitations for requesting a refund of corporate and individual income tax. These exceptions exist as a result of the enactment of Session Law 2016-5, signed by Governor McCrory on May 11, 2016, and Session Law 2016-6, signed by Governor McCrory on June 1, 2016.