17 NCAC 06 agency communication
Josh Stein
Governor
McKinley Wooten, Jr.
Secretary
501 N. Wilmington St., Raleigh, NC 27604
PO Box 871, Raleigh, NC 27602-0871
Website: www.ncdor.gov
An Equal Opportunity Employer
MEMORANDUM
To: Seth Ascher, Counsel to the North Carolina Rules Review Commission
From: Steven Brown, Rulemaking Coordinator-Personal Taxes Division
Date: October 16, 2025
Subject: Consultation Information for Setting Readoption Deadline
17 NCAC 06 - Individual Income Tax
The Department of Revenue’s Personal Taxes Division submits the following information as required by 26 NCAC 05 .0212. Our anticipated timeline ensures that the Division can readopt all its rules before the proposed deadline of March 1, 2028.
1. Information for setting readoption deadline of all rules in Chapter 06 of Title 17 of the NCAC:
| Action | Timeframe |
|---|---|
| Division staff reviews rules to identify rules requiring either substantial changes, minimal changes, or reformatting. | December 2025 – March 2026 |
| Staff provides feedback to Rulemaking Coordinator | April 2026 |
| Draft updates to rules: | |
| First 20 rules | May 2026 – August 2026 |
| Second 20 rules | September 2026 – December 2026 |
| Last 20 rules | January 2027 – April 2027 |
| Staff feedback rule drafts; Edit and format rules | May – July 2027 |
| Office of General Counsel review | August – October 2027 |
| Secretary review rule drafts | November 2027 – January 2028 |
| Adoption of rules in accordance with G.S. 150B-21.2(g)* | February 2028 |
| Submission of rules to RRC within 30 days of adoption | March 2028 |
| Earliest possible effective date | May 1, 2028 |
*Note: Pursuant to N.C.G.S. § 150B-1(b)(4), the Department of Revenue is exempt from the notice and hearing requirements contained in Part 2 of Article 2A of Chapter 150B.
2. Rulemaking priorities: The Personal Taxes Division does not currently have any rulemaking priorities that would be relevant to the readoption timeline. However, anticipated legislation may require substantial new administrative rules.
Burgos, Alexander N
| Field | Details |
|---|---|
| From: | Ascher, Seth M |
| Sent: | Thursday, October 16, 2025 4:45 PM |
| To: | Brown, Steven B |
| Cc: | Lansford, Laura L; Young, William P; Burgos, Alexander N |
| Subject: | Re: [External] RE: Periodic Review 17 NCAC 06 |
| Attachments: | 17 NCAC 06 Rules Timeline.docx |
| Field | Details |
|---|---|
| Follow Up Flag: | Follow up |
| Flag Status: | Flagged |
Thanks Steven.
I will recommend this readoption deadline at the October 30 RRC meeting, beginning at 10:00 AM. I'll let you know if anything comes up before then.
Seth Ascher
Counsel to the North Carolina Rules Review Commission
Office of Administrative Hearings
(984) 236-1934
| Field | Details |
|---|---|
| From: | Steven B. Brown <[email protected]> |
| Sent: | Thursday, October 16, 2025 2:55 PM |
| To: | Ascher, Seth M <[email protected]>; Julie B. Eddins <[email protected]> |
| Cc: | Lansford, Laura L <[email protected]>; Young, William P <[email protected]> |
| Subject: | [External] RE: Periodic Review 17 NCAC 06 |
CAUTION: External email. Do not click links or open attachments unless verified. Report suspicious emails with the Report Message button located on your Outlook menu bar on the Home tab.
Seth,
Please find attached the Department of Revenue’s anticipated timeline concerning the readoption of rules under Chapter 06 of Title 17 of the NCAC. Per our conversation, the Department is proposing a readoption deadline of March 1, 2028. If you have any questions, please let me know.
With regards,
Steven
Steven Brown
Revenue Administration Officer III
Personal Taxes Division | Tax Administration
Phone: (919) 814-1226
Fax: (919) 715-0369
[email protected]
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| Field | Details |
|---|---|
| From: | Ascher, Seth M <[email protected]> |
| Sent: | Monday, September 8, 2025 12:03 PM |
| To: | Julie B. Eddins <[email protected]>; Steven B. Brown <[email protected]> |
| Subject: | Re: Periodic Review 17 NCAC 06 |
| Message |
|---|
| CAUTION: This email originated from outside of the organization. Do not click links or attachments unless you recognize the sender. |
Good afternoon,
The attached periodic review reports have been finalized. The next step is to set a deadline for the readoption of these rules. Pursuant to G.S. 150B-21.3A and 26 NCAC 05 .0212, the RRC sets this deadline after consultation with the agency, and this email serves as the RRC’s request for that consultation. Please review 26 NCAC 05 .0212 for the information required to be submitted to the RRC, and the deadlines for doing so.
It appears that the deadline for your agency to provide this information is November 7, 2025. As a starting point, I would recommend a December 1, 2027, readoption deadline, but I am open to considering a different recommendation based on the needs of your agency.
Seth Ascher
Counsel to the North Carolina Rules Review Commission
Office of Administrative Hearings
(984) 236-1934
| Field | Details |
|---|---|
| From: | Julie B. Eddins <[email protected]> |
| Sent: | Monday, September 8, 2025 11:09 AM |
| To: | Brown, Steven B <[email protected]> |
| Cc: | Ascher, Seth M <[email protected]> |
| Subject: | Periodic Review 17 NCAC 06 |
Good afternoon,
The determinations in the attached periodic review report for 17 NCAC 06 were effective July 30, 2025.
Commission Counsel Seth Ascher will reach out to you to discuss setting the readoption date.
Let me know if you have any questions.
Julie B. Eddins
Publications Coordinator
NC Office of Administrative Hearings
Phone 984-236-1937 (direct) – new number effective March 14, 2025
[email protected]
Julie B. Eddins
Publications Coordinator
NC Office of Administrative Hearings
Phone 984-236-1937 (direct) – new number effective March 14, 2025
[email protected]