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Distributing Division: Corporate Tax Division, Tax Administration
Date: 01/05/2024
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The Corporate Tax Division has published the 2023 Corporate Income, Franchise, and Insurance Tax Bulletin. The bulletin was prepared for the purpose of presenting the administrative interpretation and application of North Carolina corporate income, franchise, and insurance tax laws in effect at the time of publication.
Taxpayers are cautioned that this publication is intended merely as a guide and that consideration must be given to all the facts and circumstances in applying this bulletin to particular situations. In addition, this bulletin does not cover all provisions of the law.
Taxpayers using this publication should be aware that additional changes may result from legislative action, court decisions, and administrative rules. To the extent there is any change to a statute, administrative rule, or case law subsequent to the date of this publication, the provisions in this bulletin may be superseded or voided.
If you have any questions about this notice, you may call the N.C. Department of Revenue Customer Service line at 1-877-252-3052 (7:00 am until 4:30 pm EDT, Monday through Friday).
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This document issued by the State of North Carolina Department of Revenue. Our mission is to fund public services benefiting the people of North Carolina, we administer the tax laws and collect the taxes due in an impartial, consistent, secure, and efficient manner.
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