This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form B-I-100 for the current year.
This document contains official instructions for Form B-I-100 , Severance Tax on Energy Minerals Return - a form released and collected by the North Carolina Department of Revenue. An up-to-date fillable Form B-I-100 is available for download through this link.
Q: What is Form B-I-100?
A: Form B-I-100 is a document used to report and pay severance tax on energy minerals in North Carolina.
Q: Who needs to file Form B-I-100?
A: Anyone engaged in the production or extraction of energy minerals in North Carolina needs to file Form B-I-100.
Q: What is severance tax?
A: Severance tax is a tax levied on the removal or extraction of natural resources, such as energy minerals.
Q: How often do I need to file Form B-I-100?
A: Form B-I-100 must be filed monthly, on or before the 20th day of the following month.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the North Carolina Department of Revenue.