This calendar lists deadlines for the 2023­–24 tax year established by the Machinery Act. Duties for which no specific deadline is prescribed by law are not included.

G.S. 105-395.1 provides that when the last day for doing an act required or permitted by the Machinery Act falls on a Saturday, Sunday, or public holiday, the act is considered to be done within the prescribed time limit if it is done on the next business day. Pursuant to these provisions, the calendar transfers to the next business day deadlines that affect the rights or tax liabilities of taxpayers. Deadlines that require tax officials to take action by a specific date are generally transferred to the last business day before the deadline. Holiday dates shown in the calendar are those set by the State Personnel Commission for state government offices. Counties and municipalities observing other holidays may need to adjust the calendars accordingly. 

Abstracts, other listing forms, exemption and exclusion applications, and tax payments submitted by mail are deemed received as of the postmark date. To qualify, the postmark must be dated, legible, and affixed by the United States Postal Service [G.S. 105-311(b), -360(d)].