Tax Administration Directive 24-1 - The Disaster Recovery Act of 2024 – Part II

This directive provides the interpretation of the Secretary of Revenue regarding the additional interest relief provided in The Disaster Recovery Act of 2024 – Part II.  The following important information is addressed in this directive:

  • Background
  • Disaster Counties
  • Who Can Request to be an Eligible Taxpayer
  • How to Request to be an Eligible Taxpayer
  • How to Submit Form NC-5502
  • Interest Relief for Eligible Taxpayers
  • Examples

Documents