Important Notice: Limited-Time Extension of the Statute of Limitations With Respect to Refunds of Corporate and Individual Income Tax Paid

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.