Governor Roy Cooper signed Executive Order 138 on May 5, 2020, which is effective May 8, 2020 at 5 p.m. Under the order, which supersedes Executive Order 121, there will no longer be “essential business” designations.
As a result, the North Carolina Department of Revenue will no longer have authority to determine whether a business is allowed to operate under the new order and, therefore, is no longer accepting applications from businesses seeking to be deemed essential.
All businesses, regardless of a previous NCDOR designation, are governed by Executive Order 138 once effective, including any businesses that must be closed under that order. Please refer to the order for guidance.
Law enforcement agencies are responsible for enforcement of the Executive Order and should address individual citizen concerns about local business operations.
North Carolina Department of Revenue
PO Box 25000
Raleigh , NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052
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