Disclaimer

Information presented on the North Carolina Department of Revenue (NCDOR) web site is collected, maintained, and provided for the convenience of the reader. While every effort is made to keep such information accurate and up-to-date, information placed on these web pages is not intended to replace any official source. Under no circumstances shall the State of North Carolina be liable for any actions taken or omissions made from reliance on any information contained herein from whatever source nor shall the State be liable for any other consequences from any such reliance.

Approval Date 1/31/01