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Form E-500l Instructions - 911 Service Charge - Prepaid Wireless Telecommunications Return Page 6

 Where should a seller mail a completed Form E-500L and payment of collected

service charges?

Completed returns and payments of the 911 service charge should be mailed to the North

Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0700. This address is

noted at the bottom of Form E-500L.

 What if a Form E-500L is filed after the due date?

For a Form E-500L filed after the due date, add the failure to file return penalty equal to 5%

of the amount of 911 service charge due on Line 5 of Form E-500L if the failure is for not more

than one month, with an additional 5% for each additional month, or fraction thereof, during

which the failure continues, not exceeding 25% of the 911 service charge in aggregate.

If service charges are not paid on or before the due date of the return, add the failure to pay

tax when due penalty equal to 10% of the total 911 service charge due on Line 5.

 Is interest due on Form E-500L filed after the due date?

If payment of the 911 service charges is made after the due date of a return, compute interest

on the total 911 service charges due as shown on Line 5 of Form E-500L from the date the

service charges were due, until paid. See the Department’s website for the current interest

rate.

Questions regarding these frequently asked questions can be directed to the Taxpayer

Assistance and Collection Center at telephone number 1-877-252-3052 (toll-free).

March 2015

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