The North Carolina Department of Revenue advises taxpayers that three additional counties have been designated as “Disaster Counties” eligible for state tax relief as a result of Hurricane Florence. The complete list of counties includes Anson, Beaufort, Bladen, Brunswick, Carteret, Chatham, Columbus, Craven, Cumberland, Duplin, Durham, Greene, Guilford, Harnett, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, Moore, New Hanover, Onslow, Orange, Pamlico, Pender, Pitt, Richmond, Robeson, Sampson, Scotland, Union, Wayne, Wilson.
The tax relief offered by North Carolina is the waiver of penalties associated with the failure to obtain a license, failure to file a return, and failure to pay tax when due for any period in which the time for filing a federal return or report or for payment of a federal tax is extended under section 7508A of the Internal Revenue Code because of a presidentially declared disaster. Interest cannot be waived except in the limited case of interest on taxes imposed prior to or during a period for which a taxpayer has declared bankruptcy under Chapter 7 or Chapter 13 of Title 11 of the United State Code. Details of the relief provided were discussed in a previous story. (See TAXDAY, 2018/09/21, S.11).
Important Notice: Expanded List of Counties Eligible for Hurricane Florence Tax Relief, North Carolina Department of Revenue, October 31, 2018