A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued.
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.