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This version of the form is not currently in use and is provided for reference only. Download this version of
Form B-I-100
for the current year.
Form B-I-100 Severance Tax on Energy Minerals Return - North Carolina
What Is Form B-I-100?
This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina. Check the official instructions before completing and submitting the form.
FAQ
Q: What is Form B-I-100 Severance Tax on Energy Minerals Return?
A: Form B-I-100 is a tax return form specifically for reporting and remitting severance taxes on energy minerals in North Carolina.
Q: Who needs to file Form B-I-100 Severance Tax on Energy Minerals Return?
A: Any person or entity engaged in the extraction, production, or severance of energy minerals in North Carolina is required to file Form B-I-100.
Q: What are energy minerals?
A: Energy minerals include coal, natural gas, oil, oil shale, or any other mineral substance containing hydrocarbons.
Q: When is Form B-I-100 Severance Tax on Energy Minerals Return due?
A: Form B-I-100 is due annually on or before the last day of the fourth month following the close of the taxpayer's fiscal year.
Q: Are there any penalties for not filing Form B-I-100 Severance Tax on Energy Minerals Return?
A: Yes, failure to file Form B-I-100 or pay the severance tax in a timely manner can result in penalties and interest being assessed.
Q: Can I file Form B-I-100 Severance Tax on Energy Minerals Return electronically?
A: As of now, electronic filing for Form B-I-100 is not available. It must be filed by mail.
Form Details:
- Released on January 1, 2021;
- The latest edition provided by the North Carolina Department of Revenue;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a printable version of Form B-I-100 by clicking the link below or browse more documents and templates provided by the North Carolina Department of Revenue.
Download Form B-I-100 Severance Tax on Energy Minerals Return - North Carolina
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