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.
This notice contains several provisions that apply per Session Law 2015-6, signed into law April 9, 2015 with respect to the change in Section 8.1. of S.L. 2014-3 regarding the rental of a private residence, cottage, or similar accommodation for fewer than 15 days in a calendar year and listed with a real estate broker or agent.