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4 <br /> • White Goods Disposal Tax; <br /> • Motor Vehicle Lease and Subscription Tax; <br /> • Solid Waste Disposal Tax; <br /> • 911 Service Charge for Prepaid Telecommunications Service; <br /> • Dry-Cleaning Solvent Tax; <br /> • Primary Forest Products Tax; <br /> • Freight Car Line Companies; and <br /> • Various Taxes Administered by the Excise Tax Division (See Important Notice). <br /> Taxpayers do not need to request a penalty waiver to qualify for this relief. However, if a <br /> taxpayer receives a proposed assessment of a penalty covered by the relief granted in <br /> this notice, the taxpayer should contact the Department by phone, at 1-877-252-3052, or <br /> by writing to the Department at the following address: North Carolina Department of <br /> Revenue, Customer Service, P.O. Box 1168, Raleigh, NC 27602. <br /> Interest <br /> State law prevents the Department from waiving any interest except in the limited case of <br /> interest on taxes imposed prior to or during a period for which a taxpayer has declared <br /> bankruptcy under Chapter 7 or Chapter 13 of Title 11 of the United State Code. As such, <br /> if you owe additional tax, the Department is required to charge interest on any unpaid tax, <br /> accruing from the original due date, until the tax is paid. <br /> The interest rate is currently 5% per year. This is the minimum rate allowed by statute. <br /> Limitations <br /> The relief from Late Action Penalties granted herein does not change or extend the due <br /> date of any returns or payments. However, on March 23, 2020, the Secretary announced <br /> an extension of time to file income and franchise tax returns with due dates of April 15, <br /> 2020. See Important Notice. <br /> The relief granted herein does not include relief from other criminal and civil penalties <br /> imposed by North Carolina law. If you collect money from employees, contractors, or <br /> customers that is held in trust for the State and local governments, the use of such money <br /> is against the law and subject to civil penalty and criminal liability. <br /> Additional Relief <br /> In separate notices issued on March 23, 2020 and March 31, 2020, the Department <br /> announced relief from Late Action Penalties for other tax types. <br /> In addition to the relief granted in this notice, the Secretary of Revenue may waive or <br /> reduce any penalties provided for in Subchapter I of Chapter 105. See N.C. Gen. Stat. <br /> Tax Administration Page 2 of 3 March 31, 2020 <br />