Returned Checks

Read the policy and penalty for returned checks.

Returned Check Penalties

If a check is returned unpaid or an electronic payment invoice is not honored by the issuer, the taxes for which payment was given shall be deemed unpaid. Written notice of the returned item will be sent to whom the tax receipt was issued.

The penalty for presenting a check or electronic funds transfer that is returned is twenty-five dollars ($25) or ten percent (10%) of the amount of the check or electronic invoice, whichever is greater, subject to a maximum of one thousand dollars ($1,000). This penalty will be added to and collected in the same manner as the taxes for which the check or electronic payment was given.

For more information, view NCGS 105-236.


The Wake County Department of Tax Administration will not deposit or transmit returned items a second time.