The North Carolina Department of Revenue recently added a resource document that provides a brief summary of the tax law changes made by prior General Assemblies that take effect for tax year 2013, as well as changes made by the 2013 General Assembly, regardless of when they take effect. The new resource document is located at:
http://www.dornc.com/practitioner/law_changes_2013.html
Questions about the information provided in this document, can be directed to the Taxpayer Assistance and Collection Center toll-free at 1-877-252-3052 or by mail to the Taxpayer Assistance Division, North Carolina Department of Revenue, Post Office Box 25000, Raleigh, North Carolina 27640-0001. Please feel free to also contact our office if you have any questions or concerns about these tax law changes.