Offer In Compromise

NC Gen. Stat. §105-237.1 authorizes the Secretary of Revenue to accept full settlement of a liability for a lesser amount than is due when in his opinion it is in the best interest of the state.

The Offer In Compromise booklet has been created to provide taxpayers basic instructions on how to prepare an offer.

To prepare an offer, download the items listed below or call your Collection Division Office to request a packet be mailed to you.