Notices and Updates

Extension applies to individual, corporate and franchise tax bills in North Carolina.

Read the Important Notice

The N.C. Department of Revenue has published a notice that outlines penalty waivers for taxpayers related to the coronavirus state of emergency. The waivers are for certain “late action penalties.”

Read the notice for all the details.

The N.C. Department of Revenue has published the 2019 Tax Law Change book, which summarizes the recent legislative changes to the state's Revenue laws. The changes are detailed by taxing schedule and General Statute.

Read the 2019 Tax Law Change book.

The N.C. Department of Revenue has published updated Sales and Use Tax Bulletins based on the law in effect as of Jan. 1, 2020. The updated bulletins supersede any bulletins published prior to Jan. 1, 2020.

Review the Sales and Use Tax Bulletins.  

Review the updated Bulletins for other taxes and items administered by the Sales and Use Tax Division:

The State of North Carolina offers tax assistance to soldiers and other service members who deploy overseas to combat zones. The assistance includes extension of deadlines to file and considerations for combat zone pay.

Review the information about the assistance.

The N.C. Department of Revenue has published the 2019 Personal Taxes Bulletin.

The bulletin covers the administrative interpretation and application of state tax laws, and includes recent changes to those laws.

Review the bulletin.

The NCDOR has published four new disaster relief notitication forms. The forms are in response to new reporting requirements associated with Session Law 2019-187 (Senate Bill 498) signed into law on Aug. 1, 2019. The new forms are: 

•       Form NC-CICN, Critical Infrastructure Company Notification

The N.C. Department of Revenue has published the Form E-505, which summarizes recent law changes administered by the Sales and Use Tax Division.

Read the notice.

A new law signed by Governor Roy Cooper on August 1 allows the Department of Revenue to issue temporary motor fuels licenses during a natural disaster to help avert fuel shortages.

Read the new law

Motor fuels tax

The N.C. Department of Revenue has completed its annual review of sales tax filing frequencies. Based on the review, the NCDOR will mail out more than 8,600 notices to sales tax account holders whose sales tax return filing frequency will change based on a history of their sales tax liabilities.

Learn more about sales tax filing requirements.