Excise Tax Information

NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Tax Type

Alcoholic Beverages

Piped Natural Gas

Severance Tax (Effective July 1, 2015)

Tobacco Products

Exception to the General Statute of Limitations for Certain Events

Technical Advice Memoranda

TA-16-1 When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday April 12, 2016
CTAM 97-2 Sales of Alcoholic Beverages on Military Bases February 25, 1997