Taxpayers assigned a monthly filing frequency must file on or before the 20th day of each month for all taxes due for the preceding calendar month. All due dates assume that the date falls on a business day.If the due date falls on a holiday or weekend, the due date will be the next business day. This video will guide you through filing a basic online sales and use tax return. Taxpayers now have until May 1, 2025, to file various individual and business tax returns and make tax payments. Due Dates for North Carolina Business Returns. Taxes are due Sept. 1. Real Estate Property Tax is based on the value of real estate as of January 1st of the current year.