From NCDOR Website:

"5% Interest Rate from July 1, 2019 through December 31, 2019.

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On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate applies to refunds and assessments. G.S. 105-241.21​"