Kay Linn Miller Hobart

Parker Poe Adams & Bernstein LLP

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N.C. General Assembly Waives Interest on Tax Payments and Extends Other Deadlines

As part of a broad $1.57 billion COVID-19 relief package approved Saturday, the North Carolina General Assembly has directed Secretary of Revenue Ronald Penny to waive interest on certain tax payments that were originally due...more

5/5/2020 / Coronavirus/COVID-19 , General Assembly , Governor Cooper , Pending Legislation , Relief Measures , Tax Relief , Time Extensions

Business Incentive Changes in Recent North Carolina Legislation

The North Carolina General Assembly passed two significant pieces of legislation affecting corporate activity, expansion and new investment in North Carolina. First, the General Assembly passed the state budget...more

10/1/2015 / Apportionment , Corporate Taxes , Economic Development , Franchise Taxes , GAAP , General Assembly , New Legislation , State Budgets , Tax Rates , Tax Revenues

Critical Deadline Approaches for Safe Harbor Application, Questions Remain

Last year, the North Carolina General Assembly delayed the repeal of the tax credit for investing in renewable energy property in N.C. Gen. Stat. § 105-129.16A. Under the delayed sunset, the credit is repealed for renewable...more

9/23/2015 / Energy Projects , Energy Sector , General Assembly , Renewable Energy , Safe Harbors , Tax Credits

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