• Forms
• NCAS
• CAFR Year-End
• CMCS/Central Compliance
• E-Commerce/ SECP
• Central Payroll
• Statewide Foriegn Nationals Compliance Program
• Policies
• Account Classification
• Accounts Receivable
• Capital Assets
• Cash Management
• Central Payroll (Universities)
• Electronic Commerce
• Federal and State Compliance
• Foreign Nationals
• Human Resources Accounting
• Internal Controls
• Payment
• Procurement Card
• Records Retention and Reports Retention
• Revenues and Expenditures
• State Financial Reporting
• Tax Compliance
• Uniform North Carolina Accounting System

Income Tax Refunds Policy

State authorities who impose a tax on income must report refunds, offsets, and credits made to taxpayers. Taxable income is defined as earned wages, interest, dividends, capital gains, and business profits. If the tax refund, offset, credit applies to more than one tax year, then an Information Return must be filed for the amount refunded, offset, or credited for each year involved.