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North Carolina General Statutes
Chapter 105: Taxation.

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Article -  [HTML] [RTF]
G.S. 105-1 105-1. Title and purpose of Subchapter.[HTML] [RTF]
G.S. 105-1.1 105-1.1. Supremacy of State Constitution.[HTML] [RTF]
Article 1 - Inheritance Tax. [HTML] [RTF]
G.S. 105-2 through 105-32 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
Article 1A - Estate Taxes. [HTML] [RTF]
G.S. 105-32.1 105-32.1: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.2 105-32.2: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.3 105-32.3: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.4 105-32.4: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.5 105-32.5: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.6 105-32.6: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.7 105-32.7: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
G.S. 105-32.8 105-32.8: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[HTML] [RTF]
Article 2 - Privilege Taxes. [HTML] [RTF]
G.S. 105-33 105-33. Taxes under this Article.[HTML] [RTF]
G.S. 105-33.1 105-33.1. Definitions.[HTML] [RTF]
G.S. 105-34 105-34: Repealed by Session Laws 1979, c. 63.[HTML] [RTF]
G.S. 105-35 105-35: Repealed by Session Laws 1979, c. 72.[HTML] [RTF]
G.S. 105-36 through 105-37 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-37.1 105-37.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.[HTML] [RTF]
G.S. 105-37.2 105-37.2: Repealed by Session Law 1998-96, s. 3.[HTML] [RTF]
G.S. 105-38 105-38: Repealed by Session Laws 1999-337, s. 14(b).[HTML] [RTF]
G.S. 105-38.1 105-38.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.[HTML] [RTF]
G.S. 105-39 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)[HTML] [RTF]
G.S. 105-40 105-40: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.[HTML] [RTF]
G.S. 105-41 105-41. Attorneys-at-law and other professionals.[HTML] [RTF]
G.S. 105-41.1 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.[HTML] [RTF]
G.S. 105-42 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-43 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.[HTML] [RTF]
G.S. 105-44 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.[HTML] [RTF]
G.S. 105-45 through 105-46 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.[HTML] [RTF]
G.S. 105-47 105-47: Repealed by Session Laws 1979, c. 69.[HTML] [RTF]
G.S. 105-48 105-48: Repealed by Session Laws 1979, c. 67.[HTML] [RTF]
G.S. 105-48.1 105-48.1: Repealed by Session Laws 1981, c. 7.[HTML] [RTF]
G.S. 105-49 105-49: Repealed by Session Laws 1989, c. 584, s. 10.[HTML] [RTF]
G.S. 105-50 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-51 105-51: Repealed by Session Laws 1989, c. 584, s. 12.[HTML] [RTF]
G.S. 105-51.1 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-52 105-52: Repealed by Session Laws 1979, c. 16, s. 1.[HTML] [RTF]
G.S. 105-53 through 105-55 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-56 105-56: Repealed by Session Laws 1981, c. 5.[HTML] [RTF]
G.S. 105-57 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.[HTML] [RTF]
G.S. 105-58 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-59 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.[HTML] [RTF]
G.S. 105-60 through 105-61 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-61.1 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.[HTML] [RTF]
G.S. 105-62 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-63 105-63: Repealed by Session Laws 1979, c. 65.[HTML] [RTF]
G.S. 105-64 105-64: Repealed by Session Laws 1989, c. 584, s. 19.[HTML] [RTF]
G.S. 105-64.1 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.[HTML] [RTF]
G.S. 105-65 through 105-65.1 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.[HTML] [RTF]
G.S. 105-65.2 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.[HTML] [RTF]
G.S. 105-66 105-66: Repealed by Session Laws 1989, c. 584, s. 19.[HTML] [RTF]
G.S. 105-66.1 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-67 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.[HTML] [RTF]
G.S. 105-68 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.[HTML] [RTF]
G.S. 105-69 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.[HTML] [RTF]
G.S. 105-70 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-71 105-71: Repealed by Session Laws 1979, c. 70.[HTML] [RTF]
G.S. 105-72 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-73 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.[HTML] [RTF]
G.S. 105-74 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-75 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.[HTML] [RTF]
G.S. 105-75.1 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-76 105-76: Repealed by Session Laws 1979, c. 62.[HTML] [RTF]
G.S. 105-77 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-78 105-78: Repealed by Session Laws 1979, c. 66.[HTML] [RTF]
G.S. 105-79 105-79: Repealed by Session Laws 1979, c. 150, s. 4.[HTML] [RTF]
G.S. 105-80 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-81 105-81. Repealed by Session Laws 1947, c. 501, s. 2.[HTML] [RTF]
G.S. 105-82 105-82: Repealed by Session Laws 1989, c. 584, s. 24.[HTML] [RTF]
G.S. 105-83 105-83. Installment paper dealers.[HTML] [RTF]
G.S. 105-84 105-84: Repealed by Session Laws 1979, c. 150, s. 5.[HTML] [RTF]
G.S. 105-85 through 105-86 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-87 105-87: Repealed by Session Laws 1981, c. 6.[HTML] [RTF]
G.S. 105-88 105-88. Loan agencies.[HTML] [RTF]
G.S. 105-89 through 105-90 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-90.1 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.[HTML] [RTF]
G.S. 105-91 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-92 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.[HTML] [RTF]
G.S. 105-93 105-93: Repealed by Session Laws 1979, c. 68.[HTML] [RTF]
G.S. 105-94 105-94. Repealed by Session Laws 1947, c. 501, s. 2.[HTML] [RTF]
G.S. 105-95 105-95. Repealed by Session Laws 1947, c. 831, s. 2.[HTML] [RTF]
G.S. 105-96 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.[HTML] [RTF]
G.S. 105-97 through 105-99 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-100 105-100: Repealed by Session Laws 1979, c. 64.[HTML] [RTF]
G.S. 105-101 105-101: Repealed by Session Laws 1979, c. 85, s. 1.[HTML] [RTF]
G.S. 105-102 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.[HTML] [RTF]
G.S. 105-102.1 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-102.2 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.[HTML] [RTF]
G.S. 105-102.3 105-102.3. (Repealed effective June 30, 2016) Banks.[HTML] [RTF]
G.S. 105-102.4 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.[HTML] [RTF]
G.S. 105-102.5 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[HTML] [RTF]
G.S. 105-102.6 105-102.6: Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.[HTML] [RTF]
G.S. 105-103 105-103. Unlawful to operate without license.[HTML] [RTF]
G.S. 105-104 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-105 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.[HTML] [RTF]
G.S. 105-106 105-106. Effect of change in name of firm.[HTML] [RTF]
G.S. 105-107 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.[HTML] [RTF]
G.S. 105-108 105-108. Property used in a licensed business not exempt from taxation.[HTML] [RTF]
G.S. 105-109 105-109. Obtaining license and paying tax.[HTML] [RTF]
G.S. 105-109.1 105-109.1. Repealed by Session Laws 1999-337, s.16.[HTML] [RTF]
G.S. 105-110 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).[HTML] [RTF]
G.S. 105-111 105-111: Repealed by Session Laws 2001-414, s. 2.[HTML] [RTF]
G.S. 105-112 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).[HTML] [RTF]
G.S. 105-113 105-113. Repealed by Session Laws 1999-337, s. 17.[HTML] [RTF]
G.S. 105-113.1 105-113.1: Deleted.[HTML] [RTF]
Article 2A - Tobacco Products Tax. [HTML] [RTF]
G.S. 105-113.2 105-113.2. Short title.[HTML] [RTF]
G.S. 105-113.3 105-113.3. Scope of tax; administration.[HTML] [RTF]
G.S. 105-113.4 105-113.4. Definitions.[HTML] [RTF]
G.S. 105-113.4A 105-113.4A. Licenses.[HTML] [RTF]
G.S. 105-113.4B 105-113.4B. Reasons why the Secretary can cancel a license.[HTML] [RTF]
G.S. 105-113.4C 105-113.4C. Enforcement of Master Settlement Agreement Provisions.[HTML] [RTF]
G.S. 105-113.4D 105-113.4D. Tax with respect to inventory on effective date of tax increase.[HTML] [RTF]
G.S. 105-113.5 105-113.5. Tax on cigarettes.[HTML] [RTF]
G.S. 105-113.6 105-113.6. Use tax levied.[HTML] [RTF]
G.S. 105-113.7 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.[HTML] [RTF]
G.S. 105-113.8 105-113.8. Federal Constitution and statutes.[HTML] [RTF]
G.S. 105-113.9 105-113.9. Out-of-state shipments.[HTML] [RTF]
G.S. 105-113.10 105-113.10. Manufacturers exempt from paying tax.[HTML] [RTF]
G.S. 105-113.11 105-113.11. Licenses required.[HTML] [RTF]
G.S. 105-113.12 105-113.12. Distributor must obtain license.[HTML] [RTF]
G.S. 105-113.13 105-113.13. Secretary may require a bond or irrevocable letter of credit.[HTML] [RTF]
G.S. 105-113.14 through 105-113.15 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.[HTML] [RTF]
G.S. 105-113.16 105-113.16. Repealed by Session Laws 1999-333, s. 7.[HTML] [RTF]
G.S. 105-113.17 105-113.17. Identification of dispensers.[HTML] [RTF]
G.S. 105-113.18 105-113.18. Payment of tax; reports.[HTML] [RTF]
G.S. 105-113.19 through 105-113.20 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.[HTML] [RTF]
G.S. 105-113.21 105-113.21. Discount; refund.[HTML] [RTF]
G.S. 105-113.22 through 105-113.23 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.[HTML] [RTF]
G.S. 105-113.24 105-113.24. Out-of-State distributors to register and remit tax.[HTML] [RTF]
G.S. 105-113.25 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.[HTML] [RTF]
G.S. 105-113.26 105-113.26. Records to be kept.[HTML] [RTF]
G.S. 105-113.27 105-113.27. Non-tax-paid cigarettes.[HTML] [RTF]
G.S. 105-113.28 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.[HTML] [RTF]
G.S. 105-113.29 105-113.29. Unlicensed place of business.[HTML] [RTF]
G.S. 105-113.30 105-113.30. Records and reports.[HTML] [RTF]
G.S. 105-113.31 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.[HTML] [RTF]
G.S. 105-113.32 105-113.32. Non-tax-paid cigarettes subject to confiscation.[HTML] [RTF]
G.S. 105-113.33 105-113.33. Criminal penalties.[HTML] [RTF]
G.S. 105-113.34 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.[HTML] [RTF]
G.S. 105-113.35 105-113.35. Tax on tobacco products other than cigarettes.[HTML] [RTF]
G.S. 105-113.36 105-113.36. Wholesale dealer and retail dealer must obtain license.[HTML] [RTF]
G.S. 105-113.37 105-113.37. Payment of tax.[HTML] [RTF]
G.S. 105-113.38 105-113.38. Bond or irrevocable letter of credit.[HTML] [RTF]
G.S. 105-113.39 105-113.39. Discount; refund.[HTML] [RTF]
G.S. 105-113.40 105-113.40. Records of sales, inventories, and purchases to be kept.[HTML] [RTF]
G.S. 105-113.40A 105-113.40A. Use of tax proceeds.[HTML] [RTF]
Article 2B - Soft Drink Tax. [HTML] [RTF]
G.S. 105-113.41 through 105-113.67 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.[HTML] [RTF]
Article 2C - Alcoholic Beverage License and Excise Taxes. [HTML] [RTF]
G.S. 105-113.68 105-113.68. Definitions; scope.[HTML] [RTF]
G.S. 105-113.69 105-113.69. License tax; effect of license.[HTML] [RTF]
G.S. 105-113.70 105-113.70. Issuance, duration, transfer of license.[HTML] [RTF]
G.S. 105-113.71 105-113.71. Local government may refuse to issue license.[HTML] [RTF]
G.S. 105-113.72 105-113.72: Repealed by Session Laws 1998-95, s. 17.[HTML] [RTF]
G.S. 105-113.73 105-113.73. Misdemeanor.[HTML] [RTF]
G.S. 105-113.74 105-113.74: Repealed by Session Laws 1998-95, s. 18.[HTML] [RTF]
G.S. 105-113.75 105-113.75: Repealed by Session Laws 1998-95, s. 19.[HTML] [RTF]
G.S. 105-113.76 105-113.76: Repealed by Session Laws 1998-95, s. 20.[HTML] [RTF]
G.S. 105-113.77 105-113.77. City beer and wine retail licenses.[HTML] [RTF]
G.S. 105-113.78 105-113.78. County beer and wine retail licenses.[HTML] [RTF]
G.S. 105-113.79 105-113.79. City wholesaler license.[HTML] [RTF]
G.S. 105-113.80 105-113.80. Excise taxes on beer, wine, and liquor.[HTML] [RTF]
G.S. 105-113.81 105-113.81. Exemptions.[HTML] [RTF]
G.S. 105-113.81A 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.[HTML] [RTF]
G.S. 105-113.82 105-113.82. Distribution of part of beer and wine taxes.[HTML] [RTF]
G.S. 105-113.83 105-113.83. Payment of excise taxes.[HTML] [RTF]
G.S. 105-113.84 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.[HTML] [RTF]
G.S. 105-113.85 105-113.85. Discount.[HTML] [RTF]
G.S. 105-113.86 105-113.86. Bond or irrevocable letter of credit.[HTML] [RTF]
G.S. 105-113.87 105-113.87. Refund for excise tax paid on sacramental wine.[HTML] [RTF]
G.S. 105-113.88 105-113.88. Record-keeping requirements.[HTML] [RTF]
G.S. 105-113.89 105-113.89. Other applicable administrative provisions.[HTML] [RTF]
G.S. 105-113.90 through 105-113.91 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.[HTML] [RTF]
G.S. 105-113.92 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.[HTML] [RTF]
G.S. 105-113.93 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.[HTML] [RTF]
G.S. 105-113.94 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.[HTML] [RTF]
G.S. 105-113.95 through 105-113.104 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.[HTML] [RTF]
Article 2D - Unauthorized Substances Taxes. [HTML] [RTF]
G.S. 105-113.105 105-113.105. Purpose.[HTML] [RTF]
G.S. 105-113.106 105-113.106. Definitions.[HTML] [RTF]
G.S. 105-113.107 105-113.107. Excise tax on unauthorized substances.[HTML] [RTF]
G.S. 105-113.107A 105-113.107A. Exemptions.[HTML] [RTF]
G.S. 105-113.108 105-113.108. Reports; revenue stamps.[HTML] [RTF]
G.S. 105-113.109 105-113.109. When tax payable.[HTML] [RTF]
G.S. 105-113.110 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.[HTML] [RTF]
G.S. 105-113.110A 105-113.110A. Administration.[HTML] [RTF]
G.S. 105-113.111 105-113.111. Assessments.[HTML] [RTF]
G.S. 105-113.112 105-113.112. Confidentiality of information.[HTML] [RTF]
G.S. 105-113.113 105-113.113. Use of tax proceeds.[HTML] [RTF]
Article 3 - Franchise Tax. [HTML] [RTF]
G.S. 105-114 105-114. Nature of taxes; definitions.[HTML] [RTF]
G.S. 105-114.1 105-114.1. Limited liability companies.[HTML] [RTF]
G.S. 105-115 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.[HTML] [RTF]
G.S. 105-116 105-116: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-116.1 105-116.1: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-117 through 115-118 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.[HTML] [RTF]
G.S. 105-119 105-119: Repealed by Session Laws 2000-173, s. 7.[HTML] [RTF]
G.S. 105-120 105-120: Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002.[HTML] [RTF]
G.S. 105-120.1 105-120.1: Repealed by Session Laws 2000-173, s. 7.[HTML] [RTF]
G.S. 105-120.2 105-120.2. Franchise or privilege tax on holding companies.[HTML] [RTF]
G.S. 105-121 105-121: Repealed by Session Laws 1945, c. 752, s. 1.[HTML] [RTF]
G.S. 105-121.1 105-121.1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations.[HTML] [RTF]
G.S. 105-122 105-122. (Effective for taxable years beginning before January 1, 2017) Franchise or privilege tax on domestic and foreign corporations.[HTML] [RTF]
G.S. 105-122.1 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.[HTML] [RTF]
G.S. 105-123 105-123: Repealed by Session Laws 1991, c. 30, s. 1.[HTML] [RTF]
G.S. 105-124 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-125 105-125. Exempt corporations.[HTML] [RTF]
G.S. 105-126 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-127 105-127. When franchise or privilege taxes payable.[HTML] [RTF]
G.S. 105-128 105-128. Power of attorney.[HTML] [RTF]
G.S. 105-129 105-129. Extension of time for filing returns.[HTML] [RTF]
G.S. 105-129.1 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.[HTML] [RTF]
Article 3A - Tax Incentives For New And Expanding Businesses. [HTML] [RTF]
G.S. 105-129.2 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.2A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.3 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.3A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.3B 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.4 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.5 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.6 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.7 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.8 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.9 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.9A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.10 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.11 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.12 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.12A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.13 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[HTML] [RTF]
G.S. 105-129.14 105-129.14: Reserved for future codification purposes.[HTML] [RTF]
Article 3B - Business And Energy Tax Credits. [HTML] [RTF]
G.S. 105-129.15 105-129.15. Definitions.[HTML] [RTF]
G.S. 105-129.15A 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.[HTML] [RTF]
G.S. 105-129.16 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.[HTML] [RTF]
G.S. 105-129.16A 105-129.16A. (See subsections (e) and (f) for sunset provisions) Credit for investing in renewable energy property.[HTML] [RTF]
G.S. 105-129.16B 105-129.16B: Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.[HTML] [RTF]
G.S. 105-129.16C 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.[HTML] [RTF]
G.S. 105-129.16D 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.[HTML] [RTF]
G.S. 105-129.16E 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection-(d) of this section.[HTML] [RTF]
G.S. 105-129.16F 105-129.16F. (Repealed for taxable years beginning on or after January 1, 2014) Credit for biodiesel producers.[HTML] [RTF]
G.S. 105-129.16G 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2014) Work Opportunity Tax Credit.[HTML] [RTF]
G.S. 105-129.16H 105-129.16H. (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.[HTML] [RTF]
G.S. 105-129.16I 105-129.16I. (Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility.[HTML] [RTF]
G.S. 105-129.16J 105-129.16J. Temporary unemployment insurance refundable tax credit.[HTML] [RTF]
G.S. 105-129.17 105-129.17. Tax election; cap.[HTML] [RTF]
G.S. 105-129.18 105-129.18. (See Editor's note for repeal) Substantiation.[HTML] [RTF]
G.S. 105-129.19 105-129.19. Report.[HTML] [RTF]
G.S. 105-129.20 through 105-129.24 105-129.20 through 105-129.24. Reserved for future codification purposes.[HTML] [RTF]
Article 3C - Tax Incentives for Recycling Facilities. [HTML] [RTF]
G.S. 105-129.25 105-129.25. Definitions.[HTML] [RTF]
G.S. 105-129.26 105-129.26. Qualification; forfeiture.[HTML] [RTF]
G.S. 105-129.27 105-129.27. Credit for investing in major recycling facility.[HTML] [RTF]
G.S. 105-129.28 105-129.28: Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008.[HTML] [RTF]
G.S. 105-129.29 through 105-129.34 105-129.29 through 105-129.34. Reserved for future codification purposes.[HTML] [RTF]
Article 3D - Historic Rehabilitation Tax Credits. [HTML] [RTF]
G.S. 105-129.35 105-129.35. Credit for rehabilitating income-producing historic structure.[HTML] [RTF]
G.S. 105-129.36 105-129.36. Credit for rehabilitating nonincome-producing historic structure.[HTML] [RTF]
G.S. 105-129.36A 105-129.36A. (See note for repeal) Rules; fees.[HTML] [RTF]
G.S. 105-129.37 105-129.37. Tax credited; credit limitations.[HTML] [RTF]
G.S. 105-129.38 105-129.38. (See note for repeal) Report.[HTML] [RTF]
G.S. 105-129.39 105-129.39. Sunset.[HTML] [RTF]
Article 3E - Low-Income Housing Tax Credits. [HTML] [RTF]
G.S. 105-129.40 105-129.40. (See Editor's note for repeal) Scope and definitions.[HTML] [RTF]
G.S. 105-129.41 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.[HTML] [RTF]
G.S. 105-129.42 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.[HTML] [RTF]
G.S. 105-129.43 105-129.43. (See Editor's note for repeal) Substantiation.[HTML] [RTF]
G.S. 105-129.44 105-129.44. (See note for repeal) Report.[HTML] [RTF]
G.S. 105-129.45 105-129.45. Sunset.[HTML] [RTF]
G.S. 105-129.46 105-129.46: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.47 105-129.47: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.48 105-129.48: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.49 105-129.49: Reserved for future codification purposes.[HTML] [RTF]
Article 3F - Research and Development. [HTML] [RTF]
G.S. 105-129.50 105-129.50. (See note for repeal) Definitions.[HTML] [RTF]
G.S. 105-129.51 105-129.51. (See note for repeal) Taxpayer standards and sunset.[HTML] [RTF]
G.S. 105-129.52 105-129.52. (See note for repeal) Tax election; cap.[HTML] [RTF]
G.S. 105-129.53 105-129.53. (See notes) Substantiation.[HTML] [RTF]
G.S. 105-129.54 105-129.54. Report.[HTML] [RTF]
G.S. 105-129.55 105-129.55. (See note for repeal) Credit for North Carolina research and development.[HTML] [RTF]
G.S. 105-129.56 105-129.56. (Repealed effective for taxable years beginning on or after January 1, 2014) Interactive digital media.[HTML] [RTF]
G.S. 105-129.57 105-129.57: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.58 105-129.58: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.59 105-129.59: Reserved for future codification purposes.[HTML] [RTF]
Article 3G - Tax Incentives for Major Computer Manufacturing Facilities. [HTML] [RTF]
G.S. 105-129.60 105-129.60: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.61 105-129.61: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.62 105-129.62: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.63 105-129.63: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.64 105-129.64: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.65 105-129.65: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.65A 105-129.65A: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.66 105-129.66: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[HTML] [RTF]
G.S. 105-129.67 105-129.67: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.68 105-129.68: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.69 105-129.69: Reserved for future codification purposes.[HTML] [RTF]
Article 3H - Mill Rehabilitation Tax Credit. [HTML] [RTF]
G.S. 105-129.70 105-129.70. (See note for repeal) Definitions.[HTML] [RTF]
G.S. 105-129.71 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.[HTML] [RTF]
G.S. 105-129.72 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.[HTML] [RTF]
G.S. 105-129.73 105-129.73. (See note for repeal) Tax credited; cap.[HTML] [RTF]
G.S. 105-129.74 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.[HTML] [RTF]
G.S. 105-129.75 105-129.75. Sunset.[HTML] [RTF]
G.S. 105-129.75A 105-129.75A. (See note for repeal) Report.[HTML] [RTF]
Article 3I -  [HTML] [RTF]
G.S. 105-129.76 105-129.76. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.77 105-129.77. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.78 105-129.78. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.79 105-129.79. Reserved for future codification purposes.[HTML] [RTF]
Article 3J - Tax Credits for Growing Businesses. [HTML] [RTF]
G.S. 105-129.80 105-129.80. (See notes) Legislative findings.[HTML] [RTF]
G.S. 105-129.81 105-129.81. (See notes) Definitions.[HTML] [RTF]
G.S. 105-129.82 105-129.82. (See notes) Sunset; studies.[HTML] [RTF]
G.S. 105-129.83 105-129.83. Eligibility; forfeiture.[HTML] [RTF]
G.S. 105-129.84 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.[HTML] [RTF]
G.S. 105-129.85 105-129.85. (See notes) Fees and reports.[HTML] [RTF]
G.S. 105-129.86 105-129.86. (See notes) Substantiation.[HTML] [RTF]
G.S. 105-129.87 105-129.87. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for creating jobs.[HTML] [RTF]
G.S. 105-129.88 105-129.88. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for investing in business property.[HTML] [RTF]
G.S. 105-129.89 105-129.89. (See notes) Credit for investment in real property.[HTML] [RTF]
G.S. 105-129.90 105-129.90. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.91 105-129.91. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.92 105-129.92. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.93 105-129.93. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.94 105-129.94. Reserved for future codification purposes.[HTML] [RTF]
Article 3K - Tax Incentives for Railroad Intermodal Facilities. [HTML] [RTF]
G.S. 105-129.95 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.[HTML] [RTF]
G.S. 105-129.96 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.[HTML] [RTF]
G.S. 105-129.97 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.[HTML] [RTF]
G.S. 105-129.98 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.[HTML] [RTF]
G.S. 105-129.99 105-129.99. Sunset.[HTML] [RTF]
G.S. 105-129.100 105-129.100: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.101 105-129.101: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.102 105-129.102: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.103 105-129.103: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-129.104 105-129.104: Reserved for future codification purposes.[HTML] [RTF]
Article 3L - Historic Rehabilitation Tax Credits Investment Program. [HTML] [RTF]
G.S. 105-129.105 105-129.105. (See note for repeal) Credit for rehabilitating income-producing historic structure.[HTML] [RTF]
G.S. 105-129.106 105-129.106. (See note for repeal) Credit for rehabilitating non-income-producing historic structure.[HTML] [RTF]
G.S. 105-129.107 105-129.107. (See note for repeal) Rules; fees.[HTML] [RTF]
G.S. 105-129.108 105-129.108. (See note for repeal) Tax credited; credit limitations.[HTML] [RTF]
G.S. 105-129.109 105-129.109. (See note for repeal) Report; tracking.[HTML] [RTF]
G.S. 105-129.110 105-129.110. Sunset.[HTML] [RTF]
Article 4 - Income Tax. [HTML] [RTF]
G.S. 105-130 105-130. Short title.[HTML] [RTF]
G.S. 105-130.1 105-130.1. Purpose.[HTML] [RTF]
G.S. 105-130.2 105-130.2. Definitions.[HTML] [RTF]
G.S. 105-130.3 105-130.3. (Effective for taxable years beginning before January 1, 2014) Corporations.[HTML] [RTF]
G.S. 105-130.3A 105-130.3A: Expired.[HTML] [RTF]
G.S. 105-130.3B 105-130.3B: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.[HTML] [RTF]
G.S. 105-130.3C 105-130.3C. Rate reduction trigger.[HTML] [RTF]
G.S. 105-130.4 105-130.4. Allocation and apportionment of income for corporations.[HTML] [RTF]
G.S. 105-130.5 105-130.5. Adjustments to federal taxable income in determining State net income.[HTML] [RTF]
G.S. 105-130.5A 105-130.5A. Secretary's authority to adjust net income or require a combined return.[HTML] [RTF]
G.S. 105-130.5B 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.[HTML] [RTF]
G.S. 105-130.6 105-130.6: Repealed by Session Laws 2011-390, s. 1, effective for taxable years beginning on or after January 1, 2012.[HTML] [RTF]
G.S. 105-130.6A 105-130.6A. (Repealed effective for taxable years beginning on or after January 1, 2016) Adjustment for expenses related to dividends.[HTML] [RTF]
G.S. 105-130.7 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.[HTML] [RTF]
G.S. 105-130.7A 105-130.7A. Royalty income reporting option.[HTML] [RTF]
G.S. 105-130.7B 105-130.7B. (Effective for taxable years beginning on or after January 1, 2016) Limitation on qualified interest for certain indebtedness.[HTML] [RTF]
G.S. 105-130.8 105-130.8. (Repealed effective for taxable years beginning on or after January 1, 2015) Net economic loss.[HTML] [RTF]
G.S. 105-130.8A 105-130.8A. (Effective for taxable years beginning on or after January 1, 2015) Net loss provisions.[HTML] [RTF]
G.S. 105-130.9 105-130.9. Contributions.[HTML] [RTF]
G.S. 105-130.10 105-130.10. (Repealed effective for taxable years beginning on or after January 1, 2016) Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.[HTML] [RTF]
G.S. 105-130.10A 105-130.10A. Amortization of equipment mandated by OSHA.[HTML] [RTF]
G.S. 105-130.11 105-130.11. Conditional and other exemptions.[HTML] [RTF]
G.S. 105-130.12 105-130.12. Real estate investment trusts.[HTML] [RTF]
G.S. 105-130.13 105-130.13: Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33.[HTML] [RTF]
G.S. 105-130.14 105-130.14. Corporations filing consolidated returns for federal income tax purposes.[HTML] [RTF]
G.S. 105-130.15 105-130.15. Basis of return of net income.[HTML] [RTF]
G.S. 105-130.16 105-130.16. Returns.[HTML] [RTF]
G.S. 105-130.17 105-130.17. Time and place of filing returns.[HTML] [RTF]
G.S. 105-130.18 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.[HTML] [RTF]
G.S. 105-130.19 105-130.19. When tax must be paid.[HTML] [RTF]
G.S. 105-130.20 105-130.20. Federal corrections.[HTML] [RTF]
G.S. 105-130.21 105-130.21. Information at the source.[HTML] [RTF]
G.S. 105-130.22 105-130.22. (Repealed effective for taxable years beginning on or after January 1, 2014) Tax credit for construction of dwelling units for handicapped persons.[HTML] [RTF]
G.S. 105-130.23 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-130.24 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.[HTML] [RTF]
G.S. 105-130.25 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.[HTML] [RTF]
G.S. 105-130.26 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-130.27 105-130.27 Expired.[HTML] [RTF]
G.S. 105-130.27A 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-130.28 105-130.28: Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.[HTML] [RTF]
G.S. 105-130.29 through 105-130.33 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.[HTML] [RTF]
G.S. 105-130.34 105-130.34. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain real property donations.[HTML] [RTF]
G.S. 105-130.35 105-130.35: Recodified as 105-269.5 by Session Laws 1991, c. 45, s. 20.[HTML] [RTF]
G.S. 105-130.36 105-130.36. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for conservation tillage equipment.[HTML] [RTF]
G.S. 105-130.37 105-130.37. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for gleaned crop.[HTML] [RTF]
G.S. 105-130.38 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.[HTML] [RTF]
G.S. 105-130.39 105-130.39. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain telephone subscriber line charges.[HTML] [RTF]
G.S. 105-130.40 105-130.40: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.[HTML] [RTF]
G.S. 105-130.41 105-130.41. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.[HTML] [RTF]
G.S. 105-130.42 105-130.42: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.[HTML] [RTF]
G.S. 105-130.43 105-130.43. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for savings and loan supervisory fees.[HTML] [RTF]
G.S. 105-130.44 105-130.44. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for construction of poultry composting facility.[HTML] [RTF]
G.S. 105-130.45 105-130.45. (Repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.[HTML] [RTF]
G.S. 105-130.46 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.[HTML] [RTF]
G.S. 105-130.47 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.[HTML] [RTF]
G.S. 105-130.48 105-130.48. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells.[HTML] [RTF]
G.S. 105-131 105-131. Title; definitions; interpretation.[HTML] [RTF]
G.S. 105-131.1 105-131.1. Taxation of an S Corporation and its shareholders.[HTML] [RTF]
G.S. 105-131.2 105-131.2. Adjustment and characterization of income.[HTML] [RTF]
G.S. 105-131.3 105-131.3. Basis and adjustments.[HTML] [RTF]
G.S. 105-131.4 105-131.4. Carryforwards; carrybacks; loss limitation.[HTML] [RTF]
G.S. 105-131.5 105-131.5. Part-year resident shareholder.[HTML] [RTF]
G.S. 105-131.6 105-131.6. Distributions.[HTML] [RTF]
G.S. 105-131.7 105-131.7. Returns; shareholder agreements; mandatory withholding.[HTML] [RTF]
G.S. 105-131.8 105-131.8. Tax credits.[HTML] [RTF]
G.S. 105-132 105-132: Recodified as 105-135 by Session Laws 1967, c. 1110, s. 3.[HTML] [RTF]
G.S. 105-133 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.[HTML] [RTF]
G.S. 105-134 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.[HTML] [RTF]
G.S. 105-134.1 105-134.1. (Recodified effective for taxable years beginning on or after January 1, 2014 see editor's note) Definitions.[HTML] [RTF]
G.S. 105-134.2 105-134.2. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Individual income tax imposed.[HTML] [RTF]
G.S. 105-134.2A 105-134.2A: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.[HTML] [RTF]
G.S. 105-134.3 105-134.3. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Year of assessment.[HTML] [RTF]
G.S. 105-134.4 105-134.4. (Repealed effective for taxable years beginning on or after January 1, 2012) Taxable year.[HTML] [RTF]
G.S. 105-134.5 105-134.5. (Recodified effective for taxable years beginning on or after January 1, 2014) North Carolina taxable income defined.[HTML] [RTF]
G.S. 105-134.6 105-134.6. (Repealed effective for taxable years beginning on or after January 1, 2014 see notes) Modifications to adjusted gross income.[HTML] [RTF]
G.S. 105-134.6A 105-134.6A. (Repealed effective for taxable years beginning on or after January 1, 2014) Adjustments when State decouples from federal accelerated depreciation and expensing.[HTML] [RTF]
G.S. 105-134.7 105-134.7. Transitional adjustments.[HTML] [RTF]
G.S. 105-134.8 105-134.8. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Inventory.[HTML] [RTF]
G.S. 105-135 through 105-149 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.[HTML] [RTF]
G.S. 105-150 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.[HTML] [RTF]
G.S. 105-151 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.[HTML] [RTF]
G.S. 105-151.1 105-151.1. (Repealed effective for taxable years beginning on or after January 1, 2014 see note) Credit for construction of dwelling units for handicapped persons.[HTML] [RTF]
G.S. 105-151.2 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-151.3 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.[HTML] [RTF]
G.S. 105-151.4 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.[HTML] [RTF]
G.S. 105-151.5 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-151.6 105-151.6: Expired.[HTML] [RTF]
G.S. 105-151.6A 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.[HTML] [RTF]
G.S. 105-151.7 through 105-151.10 105-151.7 through 105-151.10: Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[HTML] [RTF]
G.S. 105-151.11 105-151.11. (Repealed effective for taxable years beginning on or after January 1, 2014 see note) Credit for child care and certain employment-related expenses.[HTML] [RTF]
G.S. 105-151.12 105-151.12. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for certain real property donations.[HTML] [RTF]
G.S. 105-151.13 105-151.13. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for conservation tillage equipment.[HTML] [RTF]
G.S. 105-151.14 105-151.14. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for gleaned crop.[HTML] [RTF]
G.S. 105-151.15 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.[HTML] [RTF]
G.S. 105-151.16 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.[HTML] [RTF]
G.S. 105-151.17 105-151.17: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.[HTML] [RTF]
G.S. 105-151.18 105-151.18. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for the disabled.[HTML] [RTF]
G.S. 105-151.19 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.[HTML] [RTF]
G.S. 105-151.20 105-151.20. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit or partial refund for tax paid on certain federal retirement benefits.[HTML] [RTF]
G.S. 105-151.21 105-151.21. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for property taxes paid on farm machinery.[HTML] [RTF]
G.S. 105-151.22 105-151.22. (Repealed effective for taxable years beginning after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.[HTML] [RTF]
G.S. 105-151.23 105-151.23: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999.[HTML] [RTF]
G.S. 105-151.24 105-151.24. (Recodified effective for taxable years beginning on or after January 1, 2014 - see editor's note) Credit for children.[HTML] [RTF]
G.S. 105-151.25 105-151.25. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for construction of a poultry composting facility.[HTML] [RTF]
G.S. 105-151.26 105-151.26. (Effective for taxable years beginning on or after January 1, 2013, and repealed effective for taxable years beginning on or after January 1, 2014 see notes) Credit for charitable contributions by nonitemizers.[HTML] [RTF]
G.S. 105-151.27 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.[HTML] [RTF]
G.S. 105-151.28 105-151.28. (Repealed for taxable years beginning on or after January 1, 2014) Credit for premiums paid on long-term care insurance.[HTML] [RTF]
G.S. 105-151.29 105-151.29. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.[HTML] [RTF]
G.S. 105-151.30 105-151.30. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells.[HTML] [RTF]
G.S. 105-151.31 105-151.31. (Repealed for taxable years beginning on or after January 1, 2014) Earned income tax credit.[HTML] [RTF]
G.S. 105-151.32 105-151.32. (Repealed for taxable years beginning on or after January 1, 2014) Credit for adoption expenses.[HTML] [RTF]
G.S. 105-151.33 105-151.33. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Education expenses credit.[HTML] [RTF]
G.S. 105-152 105-152. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Income tax returns.[HTML] [RTF]
G.S. 105-152.1 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.[HTML] [RTF]
G.S. 105-153 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.[HTML] [RTF]
G.S. 105-153.1 105-153.1. (Effective for taxable years beginning on or after January 1, 2014) Short title.[HTML] [RTF]
G.S. 105-153.2 105-153.2. (Effective for taxable years beginning on or before January 1, 2014) Purpose.[HTML] [RTF]
G.S. 105-153.3 105-153.3. (Effective for taxable years beginning on or after January 1, 2014) Definitions.[HTML] [RTF]
G.S. 105-153.4 105-153.4. (Effective for taxable years beginning on or after January 1, 2014 and before January 1, 2015) North Carolina taxable income defined.[HTML] [RTF]
G.S. 105-153.5 105-153.5. (Effective for taxable years beginning on or after January 1, 2014) Modifications to adjusted gross income.[HTML] [RTF]
G.S. 105-153.6 105-153.6. (Effective for taxable years beginning on or after January 1, 2014) Adjustments when State decouples from federal accelerated depreciation and expensing.[HTML] [RTF]
G.S. 105-153.7 105-153.7. (Effective for taxable years beginning on or after January 1, 2014) Individual income tax imposed.[HTML] [RTF]
G.S. 105-153.8 105-153.8. (Effective for taxable years beginning on or after January 1, 2014) Income tax returns.[HTML] [RTF]
G.S. 105-153.9 105-153.9. (Effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.[HTML] [RTF]
G.S. 105-153.10 105-153.10. (Effective for taxable years beginning on or after January 1, 2014) Credit for children.[HTML] [RTF]
G.S. 105-154 105-154. Information at the source returns.[HTML] [RTF]
G.S. 105-155 105-155. Time and place of filing returns; extensions; affirmation.[HTML] [RTF]
G.S. 105-156 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.[HTML] [RTF]
G.S. 105-156.1 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.[HTML] [RTF]
G.S. 105-157 105-157. When tax must be paid.[HTML] [RTF]
G.S. 105-158 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.[HTML] [RTF]
G.S. 105-159 105-159. Federal corrections.[HTML] [RTF]
G.S. 105-159.1 105-159.1: Repealed by Session Law 2013-38.1(e), effective July 1, 2013.[HTML] [RTF]
G.S. 105-159.2 105-159.2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.[HTML] [RTF]
G.S. 105-160 105-160. Short title.[HTML] [RTF]
G.S. 105-160.1 105-160.1. Definitions.[HTML] [RTF]
G.S. 105-160.2 105-160.2. (Effective for taxable years beginning on or after January 1, 2014) Imposition of tax.[HTML] [RTF]
G.S. 105-160.3 105-160.3. Tax credits.[HTML] [RTF]
G.S. 105-160.4 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.[HTML] [RTF]
G.S. 105-160.5 105-160.5. Returns.[HTML] [RTF]
G.S. 105-160.6 105-160.6. Time and place of filing returns.[HTML] [RTF]
G.S. 105-160.7 105-160.7. When tax must be paid.[HTML] [RTF]
G.S. 105-160.8 105-160.8. Federal corrections.[HTML] [RTF]
G.S. 105-161 through 105-163 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.[HTML] [RTF]
G.S. 105-163.01 through 105-163.06 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).[HTML] [RTF]
G.S. 105-163.07 105-163.07: Recodified as 105-151.21 by Session Laws 1991, c. 45, s. 14.[HTML] [RTF]
G.S. 105-163.08 through 105-163.09 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).[HTML] [RTF]
Article 4A - Withholding; Estimated Income Tax for Individuals. [HTML] [RTF]
G.S. 105-163.1 105-163.1. Definitions.[HTML] [RTF]
Article 4 - Income Tax. [HTML] [RTF]
G.S. 105-163.010 105-163.010. (Repealed effective for investments made on or after January 1, 2014) Definitions.[HTML] [RTF]
G.S. 105-163.011 105-163.011. (Repealed effective for investments made on or after January 1, 2014) Tax credits allowed.[HTML] [RTF]
G.S. 105-163.012 105-163.012. (Repealed effective for investments made on or after January 1, 2014) Limit; carry-over; ceiling; reduction in basis.[HTML] [RTF]
G.S. 105-163.013 105-163.013. (Repealed for investments made on or after January 1, 2014) Registration.[HTML] [RTF]
G.S. 105-163.014 105-163.014. (Repealed for investments made on or after January 1, 2014) Forfeiture of credit.[HTML] [RTF]
G.S. 105-163.015 105-163.015. Sunset.[HTML] [RTF]
Article 4A - Withholding; Estimated Income Tax for Individuals. [HTML] [RTF]
G.S. 105-163.1A 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.[HTML] [RTF]
G.S. 105-163.2 105-163.2. Employers must withhold taxes.[HTML] [RTF]
G.S. 105-163.2A 105-163.2A. Pension payers must withhold taxes.[HTML] [RTF]
G.S. 105-163.2B 105-163.2B. (Effective for taxable years beginning before January 1, 2014) North Carolina State Lottery Commission must withhold taxes.[HTML] [RTF]
G.S. 105-163.3 105-163.3. Certain payers must withhold taxes.[HTML] [RTF]
G.S. 105-163.4 105-163.4. Withholding does not create nexus.[HTML] [RTF]
G.S. 105-163.5 105-163.5. (Effective for taxable years before January 1, 2014) Employee exemptions allowable; certificates.[HTML] [RTF]
G.S. 105-163.6 105-163.6. When employer must file returns and pay withheld taxes.[HTML] [RTF]
G.S. 105-163.6A 105-163.6A. Federal corrections.[HTML] [RTF]
G.S. 105-163.7 105-163.7. (Effective for taxable years beginning before January 1, 2015) Statement to employees; information to Secretary.[HTML] [RTF]
G.S. 105-163.8 105-163.8. Liability of withholding agents.[HTML] [RTF]
G.S. 105-163.9 105-163.9. Refund of overpayment to withholding agent.[HTML] [RTF]
G.S. 105-163.10 105-163.10. Withheld amounts credited to taxpayer for calendar year.[HTML] [RTF]
G.S. 105-163.11 through 105-163.14 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.[HTML] [RTF]
G.S. 105-163.15 105-163.15. Failure by individual to pay estimated income tax; interest.[HTML] [RTF]
G.S. 105-163.16 105-163.16. Overpayment refunded.[HTML] [RTF]
G.S. 105-163.17 through 105-163.18 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.[HTML] [RTF]
G.S. 105-163.19 through 105-163.21 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.[HTML] [RTF]
G.S. 105-163.22 105-163.22. Reciprocity.[HTML] [RTF]
G.S. 105-163.23 105-163.23. Withholding from federal employees.[HTML] [RTF]
G.S. 105-163.24 105-163.24. Construction of Article.[HTML] [RTF]
Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [HTML] [RTF]
G.S. 105-163.25 through 105-163.37 105-163.25 through 105-163.37: Recodified as 105-163.38 through 105-163.44.[HTML] [RTF]
Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [HTML] [RTF]
G.S. 105-163.38 105-163.38. Definitions.[HTML] [RTF]
G.S. 105-163.39 105-163.39. Declarations of estimated income tax required.[HTML] [RTF]
G.S. 105-163.40 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.[HTML] [RTF]
G.S. 105-163.41 105-163.41. Underpayment.[HTML] [RTF]
G.S. 105-163.42 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.[HTML] [RTF]
G.S. 105-163.43 105-163.43. Overpayment refunded.[HTML] [RTF]
G.S. 105-163.44 105-163.44. Repealed by Session Laws 2000-140, s. 66.[HTML] [RTF]
Article 5 - Sales and Use Tax. [HTML] [RTF]
G.S. 105-164 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
G.S. 105-164.1 105-164.1. Short title.[HTML] [RTF]
G.S. 105-164.2 105-164.2. Purpose.[HTML] [RTF]
G.S. 105-164.3 105-164.3. Definitions.[HTML] [RTF]
G.S. 105-164.4 105-164.4. Tax imposed on retailers and certain facilitators.[HTML] [RTF]
G.S. 105-164.4A 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.[HTML] [RTF]
G.S. 105-164.4B 105-164.4B. Sourcing principles.[HTML] [RTF]
G.S. 105-164.4C 105-164.4C. Telecommunications service and ancillary service.[HTML] [RTF]
G.S. 105-164.4D 105-164.4D. Bundled transactions.[HTML] [RTF]
G.S. 105-164.4E 105-164.4E. Direct Mail.[HTML] [RTF]
G.S. 105-164.4F 105-164.4F. Accommodation rentals.[HTML] [RTF]
G.S. 105-164.4G 105-164.4G. Entertainment activity.[HTML] [RTF]
G.S. 105-164.4H 105-164.4H. Real property contract.[HTML] [RTF]
G.S. 105-164.4I 105-164.4I. Service contracts.[HTML] [RTF]
G.S. 105-164.5 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.[HTML] [RTF]
G.S. 105-164.5A 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.[HTML] [RTF]
G.S. 105-164.6 105-164.6. Complementary use tax.[HTML] [RTF]
G.S. 105-164.6A 105-164.6A. Voluntary collection of use tax by sellers.[HTML] [RTF]
G.S. 105-164.7 105-164.7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.[HTML] [RTF]
G.S. 105-164.8 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.[HTML] [RTF]
G.S. 105-164.9 105-164.9. Advertisement to absorb tax unlawful.[HTML] [RTF]
G.S. 105-164.10 105-164.10. Retail tax calculation.[HTML] [RTF]
G.S. 105-164.11 105-164.11. Excessive and erroneous collections.[HTML] [RTF]
G.S. 105-164.11A 105-164.11A. Refund of tax paid on rescinded sale or cancellation of service.[HTML] [RTF]
G.S. 105-164.12 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.[HTML] [RTF]
G.S. 105-164.12A 105-164.12A. Electric golf cart and battery charger considered a single article.[HTML] [RTF]
G.S. 105-164.12B 105-164.12B. Tangible personal property sold below cost with conditional contract.[HTML] [RTF]
G.S. 105-164.12C 105-164.12C. Items given away by merchants.[HTML] [RTF]
G.S. 105-164.13 105-164.13. Retail sales and use tax.[HTML] [RTF]
G.S. 105-164.13A 105-164.13A. Service charges on food, beverages, or prepared food.[HTML] [RTF]
G.S. 105-164.13B 105-164.13B. Food exempt from tax.[HTML] [RTF]
G.S. 105-164.13C 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.[HTML] [RTF]
G.S. 105-164.13D 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.[HTML] [RTF]
G.S. 105-164.13E 105-164.13E. Exemption for farmers.[HTML] [RTF]
G.S. 105-164.14 105-164.14. Certain refunds authorized.[HTML] [RTF]
G.S. 105-164.14A 105-164.14A. Economic incentive refunds.[HTML] [RTF]
G.S. 105-164.14B 105-164.14B. (Repealed for sales made on or after January 1, 2014) Certain industrial facilities refunds.[HTML] [RTF]
G.S. 105-164.15 105-164.15: Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.[HTML] [RTF]
G.S. 105-164.15A 105-164.15A. Effective date of tax changes.[HTML] [RTF]
G.S. 105-164.16 105-164.16. Returns and payment of taxes.[HTML] [RTF]
G.S. 105-164.16A 105-164.16A. Reporting option for prepaid meal plans.[HTML] [RTF]
G.S. 105-164.17 through 105-164.18 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.[HTML] [RTF]
G.S. 105-164.19 105-164.19. Extension of time for making returns and payment.[HTML] [RTF]
G.S. 105-164.20 105-164.20. Cash or accrual basis of reporting.[HTML] [RTF]
G.S. 105-164.21 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.[HTML] [RTF]
G.S. 105-164.21A 105-164.21A: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-164.21B 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.[HTML] [RTF]
G.S. 105-164.22 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.[HTML] [RTF]
G.S. 105-164.23 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[HTML] [RTF]
G.S. 105-164.24 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[HTML] [RTF]
G.S. 105-164.25 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[HTML] [RTF]
G.S. 105-164.26 105-164.26. Presumption that sales are taxable.[HTML] [RTF]
G.S. 105-164.27 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.[HTML] [RTF]
G.S. 105-164.27A 105-164.27A. Direct pay permit.[HTML] [RTF]
G.S. 105-164.28 105-164.28. Certificate of exemption.[HTML] [RTF]
G.S. 105-164.28A 105-164.28A. Other exemption certificates.[HTML] [RTF]
G.S. 105-164.29 105-164.29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.[HTML] [RTF]
G.S. 105-164.29A 105-164.29A. State government exemption process.[HTML] [RTF]
G.S. 105-164.29B 105-164.29B. Information to counties and cities.[HTML] [RTF]
G.S. 105-164.30 105-164.30. Secretary or agent may examine books, etc.[HTML] [RTF]
G.S. 105-164.31 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[HTML] [RTF]
G.S. 105-164.32 105-164.32. Incorrect returns; estimate.[HTML] [RTF]
G.S. 105-164.33 through 105-164.34 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.[HTML] [RTF]
G.S. 105-164.35 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.[HTML] [RTF]
G.S. 105-164.36 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-164.37 105-164.37. Bankruptcy, receivership, etc.[HTML] [RTF]
G.S. 105-164.38 105-164.38. Tax is a lien.[HTML] [RTF]
G.S. 105-164.39 105-164.39. Attachment.[HTML] [RTF]
G.S. 105-164.40 105-164.40. Jeopardy assessment.[HTML] [RTF]
G.S. 105-164.41 105-164.41: Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.[HTML] [RTF]
G.S. 105-164.42 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-164.42A 105-164.42A. Short title.[HTML] [RTF]
G.S. 105-164.42B 105-164.42B. Definitions.[HTML] [RTF]
G.S. 105-164.42C 105-164.42C. Authority to enter Agreement.[HTML] [RTF]
G.S. 105-164.42D 105-164.42D. Relationship to North Carolina law.[HTML] [RTF]
G.S. 105-164.42E 105-164.42E. Agreement requirements.[HTML] [RTF]
G.S. 105-164.42F 105-164.42F. Cooperating sovereigns.[HTML] [RTF]
G.S. 105-164.42G 105-164.42G. Effect of Agreement.[HTML] [RTF]
G.S. 105-164.42H 105-164.42H. Certification of certified automated system and effect of certification.[HTML] [RTF]
G.S. 105-164.42I 105-164.42I. Contract with certified service provider and effect of contract.[HTML] [RTF]
G.S. 105-164.42J 105-164.42J. Performance standard for multistate seller.[HTML] [RTF]
G.S. 105-164.42K 105-164.42K. Registration and effect of registration.[HTML] [RTF]
G.S. 105-164.42L 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.[HTML] [RTF]
G.S. 105-164.43 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-164.43A 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.[HTML] [RTF]
G.S. 105-164.43B 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.[HTML] [RTF]
G.S. 105-164.43C 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.[HTML] [RTF]
G.S. 105-164.43D 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.[HTML] [RTF]
G.S. 105-164.44 105-164.44. Penalty and remedies of Article 9 applicable.[HTML] [RTF]
G.S. 105-164.44A 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.[HTML] [RTF]
G.S. 105-164.44B 105-164.44B: Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.[HTML] [RTF]
G.S. 105-164.44C 105-164.44C: Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002.[HTML] [RTF]
G.S. 105-164.44D 105-164.44D: Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015.[HTML] [RTF]
G.S. 105-164.44E 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.[HTML] [RTF]
G.S. 105-164.44F 105-164.44F. Distribution of part of telecommunications taxes to cities.[HTML] [RTF]
G.S. 105-164.44G 105-164.44G. (Repealed for sales made on or after January 1, 2014) Distribution of part of tax on modular homes.[HTML] [RTF]
G.S. 105-164.44H 105-164.44H. Transfer to State Public School Fund.[HTML] [RTF]
G.S. 105-164.44I 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.[HTML] [RTF]
G.S. 105-164.44J 105-164.44J. Supplemental PEG channel support.[HTML] [RTF]
G.S. 105-164.44K 105-164.44K. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on electricity to cities.[HTML] [RTF]
G.S. 105-164.44L 105-164.44L. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on piped natural gas to cities.[HTML] [RTF]
G.S. 105-164.44M 105-164.44M. Transfer to Division of Aviation.[HTML] [RTF]
G.S. 105-164.45 through 105-164.58 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.[HTML] [RTF]
G.S. 105-165 through 105-176 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
G.S. 105-177 through 105-178 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.[HTML] [RTF]
G.S. 105-179 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
G.S. 105-180 105-180. Repealed by Session Laws 1951, c. 643, s. 5.[HTML] [RTF]
G.S. 105-181 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
G.S. 105-182 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.[HTML] [RTF]
G.S. 105-183 through 105-187 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
Article 5A - North Carolina Highway Use Tax. [HTML] [RTF]
G.S. 105-187.1 105-187.1. Definitions.[HTML] [RTF]
G.S. 105-187.2 105-187.2. Highway use tax imposed.[HTML] [RTF]
G.S. 105-187.3 105-187.3. Rate of tax.[HTML] [RTF]
G.S. 105-187.4 105-187.4. Payment of tax.[HTML] [RTF]
G.S. 105-187.5 105-187.5. Alternate tax for those who rent or lease motor vehicles.[HTML] [RTF]
G.S. 105-187.6 105-187.6. Exemptions from highway use tax.[HTML] [RTF]
G.S. 105-187.7 105-187.7. Credits.[HTML] [RTF]
G.S. 105-187.8 105-187.8. Refund for return of purchased motor vehicle.[HTML] [RTF]
G.S. 105-187.9 105-187.9. Disposition of tax proceeds.[HTML] [RTF]
G.S. 105-187.10 105-187.10. Penalties and remedies.[HTML] [RTF]
G.S. 105-187.11 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.[HTML] [RTF]
G.S. 105-187.12 through 105-187.14 105-187.12 through 105-187.14. Reserved for future codification purposes.[HTML] [RTF]
Article 5B - Scrap Tire Disposal Tax. [HTML] [RTF]
G.S. 105-187.15 105-187.15. Definitions.[HTML] [RTF]
G.S. 105-187.16 105-187.16. Tax imposed.[HTML] [RTF]
G.S. 105-187.17 105-187.17. Administration.[HTML] [RTF]
G.S. 105-187.18 105-187.18. Exemptions.[HTML] [RTF]
G.S. 105-187.19 105-187.19. Use of tax proceeds.[HTML] [RTF]
Article 5C - White Goods Disposal Tax. [HTML] [RTF]
G.S. 105-187.20 105-187.20. Definitions.[HTML] [RTF]
G.S. 105-187.21 105-187.21. Tax imposed.[HTML] [RTF]
G.S. 105-187.22 105-187.22. Administration.[HTML] [RTF]
G.S. 105-187.23 105-187.23. Exemptions and refunds.[HTML] [RTF]
G.S. 105-187.24 105-187.24. Use of tax proceeds.[HTML] [RTF]
G.S. 105-187.25 through 105-187.29 105-187.25 through 105-187.29. Reserved for future codification purposes.[HTML] [RTF]
Article 5D - Dry-Cleaning Solvent Tax. [HTML] [RTF]
G.S. 105-187.30 105-187.30. (See note for repeal of Article) Definitions.[HTML] [RTF]
G.S. 105-187.31 105-187.31. (See note for repeal of Article) Tax imposed.[HTML] [RTF]
G.S. 105-187.32 105-187.32. (See note for repeal of Article) Administration.[HTML] [RTF]
G.S. 105-187.33 105-187.33. (See note for repeal of Article) Exemptions and refunds.[HTML] [RTF]
G.S. 105-187.34 105-187.34. (See note for repeal of Article) Use of tax proceeds.[HTML] [RTF]
G.S. 105-187.35 105-187.35. Sunset.[HTML] [RTF]
G.S. 105-187.36 105-187.36. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.37 105-187.37. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.38 105-187.38. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.39 105-187.39. Reserved for future codification purposes.[HTML] [RTF]
Article 5E - Piped Natural Gas Tax. [HTML] [RTF]
G.S. 105-187.40 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.41 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.42 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.43 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.44 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.45 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.46 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.[HTML] [RTF]
G.S. 105-187.47 105-187.47. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.48 105-187.48. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.49 105-187.49. Reserved for future codification purposes.[HTML] [RTF]
Article 5F - Certain Machinery and Equipment. [HTML] [RTF]
G.S. 105-187.50 105-187.50. Definitions.[HTML] [RTF]
G.S. 105-187.51 105-187.51. Tax imposed on mill machinery.[HTML] [RTF]
G.S. 105-187.51A 105-187.51A: Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010.[HTML] [RTF]
G.S. 105-187.51B 105-187.51B. Tax imposed on machinery, equipment, and other tangible personal property purchased by certain companies.[HTML] [RTF]
G.S. 105-187.51C 105-187.51C. (Expiring for sales occurring on or after July 1, 2015) Tax imposed on datacenter machinery and equipment.[HTML] [RTF]
G.S. 105-187.51D 105-187.51D. (Expiring for sales occurring on or after July 1, 2018) Tax imposed on machinery at large manufacturing and distribution facility.[HTML] [RTF]
G.S. 105-187.52 105-187.52. Administration.[HTML] [RTF]
G.S. 105-187.53 105-187.53. Commercial logging items.[HTML] [RTF]
G.S. 105-187.54 105-187.54. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.55 105-187.55. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.56 105-187.56. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.57 105-187.57. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.58 105-187.58. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.59 105-187.59. Reserved for future codification purposes.[HTML] [RTF]
Article 5G - Solid Waste Disposal Tax. [HTML] [RTF]
G.S. 105-187.60 105-187.60. Definitions.[HTML] [RTF]
G.S. 105-187.61 105-187.61. Tax imposed.[HTML] [RTF]
G.S. 105-187.62 105-187.62. Administration.[HTML] [RTF]
G.S. 105-187.63 105-187.63. Use of tax proceeds.[HTML] [RTF]
G.S. 105-187.64 105-187.64: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.65 105-187.65: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.66 105-187.66: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.67 105-187.67: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.68 105-187.68: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.69 105-187.69: Reserved for future codification purposes.[HTML] [RTF]
Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service. [HTML] [RTF]
G.S. 105-187.70 105-187.70. Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.[HTML] [RTF]
G.S. 105-187.71 105-187.71: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.72 105-187.72: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.73 105-187.73: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.74 105-187.74: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.75 105-187.75: Reserved for future codification purposes.[HTML] [RTF]
Article 5I - Severance Tax. [HTML] [RTF]
G.S. 105-187.76 105-187.76. (Effective July 1, 2015) Definitions.[HTML] [RTF]
G.S. 105-187.77 105-187.77. Tax on severance of energy minerals.[HTML] [RTF]
G.S. 105-187.78 105-187.78. (Effective July 1, 2015) Delivered to Market Value.[HTML] [RTF]
G.S. 105-187.79 105-187.79. (Effective July 1, 2015) On-site use exemption from the tax.[HTML] [RTF]
G.S. 105-187.80 105-187.80. (Effective July 1, 2015) Returns and payment of tax.[HTML] [RTF]
G.S. 105-187.81 105-187.81. Bond or letter of credit required.[HTML] [RTF]
G.S. 105-187.82 105-187.82. (Repealed effective May 11, 2016) Liability of producer for tax.[HTML] [RTF]
G.S. 105-187.83 105-187.83. (Effective July 1, 2015) Royalty owner's records.[HTML] [RTF]
G.S. 105-187.84 105-187.84. Permits suspended for failure to report.[HTML] [RTF]
G.S. 105-187.85 105-187.85. (Effective July 1, 2015) No local taxation.[HTML] [RTF]
G.S. 105-187.86 105-187.86: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.87 105-187.87: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.88 105-187.88: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.89 105-187.89: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-187.90 105-187.90: Reserved for future codification purposes.[HTML] [RTF]
Article 6 - Gift Taxes. [HTML] [RTF]
G.S. 105-188 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-188.1 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-189 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-190 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-191 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.[HTML] [RTF]
G.S. 105-192 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-193 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-194 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-195 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-196 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.[HTML] [RTF]
G.S. 105-197 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
G.S. 105-197.1 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[HTML] [RTF]
Article 7 - Schedule H. Intangible Personal Property. [HTML] [RTF]
G.S. 105-198 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-199 through 105-200 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.[HTML] [RTF]
G.S. 105-201 through 105-204 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-205 105-205. Repealed by Session Laws 1985, c. 656, s. 32.[HTML] [RTF]
G.S. 105-206 through 105-207 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-208 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.[HTML] [RTF]
G.S. 105-209 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-210 105-210: Repealed by Session Laws 1979, c. 179, s. 4.[HTML] [RTF]
G.S. 105-211 through 105-212 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-213 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
G.S. 105-213.1 105-213.1: Recodified as 105-275.2 by Session Laws 1995.[HTML] [RTF]
G.S. 105-214 through 105-217 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).[HTML] [RTF]
Article 8 - Schedule I. Compensating Use Tax. [HTML] [RTF]
G.S. 105-218 through 105-228 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.[HTML] [RTF]
Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes. [HTML] [RTF]
G.S. 105-228.1 105-228.1. Defining taxes levied and assessed in this Article.[HTML] [RTF]
G.S. 105-228.2 105-228.2. Tax upon freight car line companies.[HTML] [RTF]
Article 8B - Taxes Upon Insurance Companies. [HTML] [RTF]
G.S. 105-228.3 105-228.3. Definitions.[HTML] [RTF]
G.S. 105-228.4 105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).[HTML] [RTF]
G.S. 105-228.4A 105-228.4A. Tax on captive insurance companies.[HTML] [RTF]
G.S. 105-228.5 105-228.5. Taxes measured by gross premiums.[HTML] [RTF]
G.S. 105-228.5A 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.[HTML] [RTF]
G.S. 105-228.5B 105-228.5B. Distribution of part of tax proceeds to High Risk Pool.[HTML] [RTF]
G.S. 105-228.6 105-228.6. Taxes in case of withdrawal from State.[HTML] [RTF]
G.S. 105-228.7 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.[HTML] [RTF]
G.S. 105-228.8 105-228.8. Retaliatory premium taxes.[HTML] [RTF]
G.S. 105-228.9 105-228.9. Commissioner of Insurance to administer portions of Article.[HTML] [RTF]
G.S. 105-228.10 105-228.10. No additional local taxes.[HTML] [RTF]
Article 8C - Schedule I-C. Excise Tax on Banks. [HTML] [RTF]
G.S. 105-228.11 through 105-228.20105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.[HTML] [RTF]
G.S. 105-228.21 105-228.21: Omitted.[HTML] [RTF]
Article 8D - Taxation of Savings and Loan Associations. [HTML] [RTF]
G.S. 105-228.22 through 105-228.24 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).[HTML] [RTF]
G.S. 105-228.24A 105-228.24A: Recodified as 105-130.43 by Session Laws 1998-98, s. 1(d).[HTML] [RTF]
G.S. 105-228.25 through 105-228.27 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.[HTML] [RTF]
Article 8E - Excise Stamp Tax on Conveyances. [HTML] [RTF]
G.S. 105-228.28 105-228.28. Scope.[HTML] [RTF]
G.S. 105-228.29 105-228.29. Exemptions.[HTML] [RTF]
G.S. 105-228.30 105-228.30. Imposition of excise tax; distribution of proceeds.[HTML] [RTF]
G.S. 105-228.31 105-228.31. Repealed by Session Laws 1999-28, s. 1.[HTML] [RTF]
G.S. 105-228.32 105-228.32. Instrument must be marked to reflect tax paid.[HTML] [RTF]
G.S. 105-228.33 105-228.33. Taxes recoverable by action.[HTML] [RTF]
G.S. 105-228.34 105-228.34: Repealed by Session Laws 1999-28, s. 1.[HTML] [RTF]
G.S. 105-228.35 105-228.35. Administrative provisions.[HTML] [RTF]
G.S. 105-228.36 105-228.36: Repealed by Session Laws 1999-28, s. 1.[HTML] [RTF]
G.S. 105-228.37 105-228.37. Refund of overpayment of tax.[HTML] [RTF]
G.S. 105-228.38 through 105-228.89 105-228.38 through 105-228.89. Reserved for future codification purposes.[HTML] [RTF]
Article 9 - General Administration; Penalties and Remedies. [HTML] [RTF]
G.S. 105-228.90 105-228.90. Scope and definitions.[HTML] [RTF]
G.S. 105-229 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.[HTML] [RTF]
G.S. 105-230 105-230. Charter suspended for failure to report.[HTML] [RTF]
G.S. 105-231 105-231: Recodified as the second paragraph of 105-230 by S.L. 1998-212, s. 29A.14(k).[HTML] [RTF]
G.S. 105-232 105-232. Rights restored; receivership and liquidation.[HTML] [RTF]
G.S. 105-233 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.[HTML] [RTF]
G.S. 105-234 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.[HTML] [RTF]
G.S. 105-235 105-235. Every day's failure a separate offense.[HTML] [RTF]
G.S. 105-236 105-236. Penalties; situs of violations; penalty disposition.[HTML] [RTF]
G.S. 105-236.1 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.[HTML] [RTF]
G.S. 105-237 105-237. Waiver; installment payments.[HTML] [RTF]
G.S. 105-237.1 105-237.1. Compromise of liability.[HTML] [RTF]
G.S. 105-238 105-238. Tax a debt.[HTML] [RTF]
G.S. 105-239 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-239.1 105-239.1. Transferee liability.[HTML] [RTF]
G.S. 105-240 105-240. Tax upon settlement of fiduciary's account.[HTML] [RTF]
G.S. 105-240.1 105-240.1. Agreements with respect to domicile.[HTML] [RTF]
G.S. 105-241 105-241. Where and how taxes payable; tax period; liens.[HTML] [RTF]
G.S. 105-241.1 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-241.2 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-241.3 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-241.4 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-241.5 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-241.6 105-241.6. Statute of limitations for refunds.[HTML] [RTF]
G.S. 105-241.7 105-241.7. Procedure for obtaining a refund.[HTML] [RTF]
G.S. 105-241.8 105-241.8. Statute of limitations for assessments.[HTML] [RTF]
G.S. 105-241.9 105-241.9. Procedure for proposing an assessment.[HTML] [RTF]
G.S. 105-241.10 105-241.10. Limit on refunds and assessments after a federal determination.[HTML] [RTF]
G.S. 105-241.11 105-241.11. Requesting review of proposed denial of refund or proposed assessment.[HTML] [RTF]
G.S. 105-241.12 105-241.12. Result when taxpayer does not request a review.[HTML] [RTF]
G.S. 105-241.13 105-241.13. Action on request for review.[HTML] [RTF]
G.S. 105-241.14 105-241.14. Final determination after Departmental review.[HTML] [RTF]
G.S. 105-241.15 105-241.15. Contested case hearing on final determination.[HTML] [RTF]
G.S. 105-241.16 105-241.16. Judicial review of decision after contested case hearing.[HTML] [RTF]
G.S. 105-241.17 105-241.17. Civil action challenging statute as unconstitutional.[HTML] [RTF]
G.S. 105-241.18 105-241.18. Class actions.[HTML] [RTF]
G.S. 105-241.19 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.[HTML] [RTF]
G.S. 105-241.20 105-241.20. Delivery of notice to the taxpayer.[HTML] [RTF]
G.S. 105-241.21 105-241.21. Interest on taxes.[HTML] [RTF]
G.S. 105-241.22 105-241.22. Collection of tax.[HTML] [RTF]
G.S. 105-241.23 105-241.23. Jeopardy assessment and collection.[HTML] [RTF]
G.S. 105-242 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.[HTML] [RTF]
G.S. 105-242.1 105-242.1. Procedure for attachment and garnishment.[HTML] [RTF]
G.S. 105-242.2 105-242.2. Personal liability when certain taxes not paid.[HTML] [RTF]
G.S. 105-243 105-243. Taxes recoverable by action.[HTML] [RTF]
G.S. 105-243.1 105-243.1. Collection of tax debts.[HTML] [RTF]
G.S. 105-244 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).[HTML] [RTF]
G.S. 105-244.1 105-244.1. Cancellation of certain assessments.[HTML] [RTF]
G.S. 105-244.2 105-244.2: Expired pursuant to its own terms, effective January 1, 2010.[HTML] [RTF]
G.S. 105-245 105-245. Failure of sheriff to execute order.[HTML] [RTF]
G.S. 105-246 105-246. Actions, when tried.[HTML] [RTF]
G.S. 105-247 105-247. Municipalities not to levy income and inheritance tax.[HTML] [RTF]
G.S. 105-248 105-248. Purpose of State taxes.[HTML] [RTF]
G.S. 105-248.1 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.[HTML] [RTF]
G.S. 105-249 105-249: Repealed by Session Laws 1998-95, s. 27.[HTML] [RTF]
G.S. 105-249.1 105-249.1: Repealed by Session Laws 1998-95, s. 28.[HTML] [RTF]
G.S. 105-249.2 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.[HTML] [RTF]
G.S. 105-249.3 105-249.3: Repealed by Session Laws 1998-98, s. 19.[HTML] [RTF]
G.S. 105-250 105-250. Law applicable to foreign corporations.[HTML] [RTF]
G.S. 105-250.1 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.[HTML] [RTF]
G.S. 105-251 105-251. Information required of taxpayer and corrections based on information.[HTML] [RTF]
G.S. 105-251.1 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.[HTML] [RTF]
G.S. 105-251.2 105-251.2. (Effective July 1, 2016) Compliance information requests.[HTML] [RTF]
G.S. 105-252 105-252. Returns required.[HTML] [RTF]
G.S. 105-253 105-253: Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.[HTML] [RTF]
G.S. 105-254 105-254. Secretary to furnish forms.[HTML] [RTF]
G.S. 105-254.1 105-254.1. Identification of veterans on income tax form D-400.[HTML] [RTF]
G.S. 105-255 105-255. Secretary of Revenue to keep records.[HTML] [RTF]
G.S. 105-256 105-256. Publications prepared by Secretary of Revenue; report on fraud prevention progress.[HTML] [RTF]
G.S. 105-256.1 105-256.1. Corporate annual report.[HTML] [RTF]
G.S. 105-257 105-257. Department may charge fee for report or other document.[HTML] [RTF]
G.S. 105-258 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.[HTML] [RTF]
G.S. 105-258.1 105-258.1. Taxpayer interviews.[HTML] [RTF]
G.S. 105-258.2 105-258.2. Taxpayer conversations.[HTML] [RTF]
G.S. 105-259 105-259. Secrecy required of officials; penalty for violation.[HTML] [RTF]
G.S. 105-260 105-260. Evaluation of Department personnel.[HTML] [RTF]
G.S. 105-260.1 105-260.1. Delegation of authority to hold hearings.[HTML] [RTF]
G.S. 105-261 105-261. Secretary and deputies to administer oaths.[HTML] [RTF]
G.S. 105-262 105-262. Rules.[HTML] [RTF]
G.S. 105-262.1 105-262.1. Rules to exercise authority under G.S. 105-130.5A.[HTML] [RTF]
G.S. 105-263 105-263. Timely filing of mailed documents and requests for extensions.[HTML] [RTF]
G.S. 105-264 105-264. Effect of Secretary's interpretation of revenue laws.[HTML] [RTF]
G.S. 105-264.1 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.[HTML] [RTF]
G.S. 105-264.2 105-264.2. Publication of written determinations.[HTML] [RTF]
G.S. 105-265 105-265: Repealed by Session Laws 1991, c. 45, s. 19.[HTML] [RTF]
G.S. 105-266 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-266.1 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-266.2 105-266.2. Refund of tax paid on substantial income later restored.[HTML] [RTF]
G.S. 105-267 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-267.1 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.[HTML] [RTF]
G.S. 105-268 105-268. Reciprocal comity.[HTML] [RTF]
G.S. 105-268.1 105-268.1. Agreements to coordinate the administration and collection of taxes.[HTML] [RTF]
G.S. 105-268.2 105-268.2. Expenditures and commitments authorized to effectuate agreements.[HTML] [RTF]
G.S. 105-268.3 105-268.3. Returns to be filed and taxes paid pursuant to agreements.[HTML] [RTF]
G.S. 105-269 105-269. Extraterritorial authority to enforce payment.[HTML] [RTF]
G.S. 105-269.1 105-269.1. Local authorities authorized to furnish office space.[HTML] [RTF]
G.S. 105-269.2 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[HTML] [RTF]
G.S. 105-269.3 105-269.3. Enforcement of Subchapter V and fuel inspection tax.[HTML] [RTF]
G.S. 105-269.4 105-269.4. Election to apply income tax refund to following year's tax.[HTML] [RTF]
G.S. 105-269.5 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.[HTML] [RTF]
G.S. 105-269.6 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.[HTML] [RTF]
G.S. 105-269.7 105-269.7. (Effective for taxable years beginning on or after January 1, 2014) Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.[HTML] [RTF]
G.S. 105-269.8 105-269.8: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-269.9 105-269.9: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-269.10 105-269.10: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-269.11 105-269.11: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-269.12 105-269.12: Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-269.13 105-269.13. Debts not collectible under North Carolina law.[HTML] [RTF]
G.S. 105-269.14 105-269.14. Payment of use tax with individual income tax.[HTML] [RTF]
G.S. 105-269.15 105-269.15. Income tax credits of partnerships.[HTML] [RTF]
Article 10 - Liability for Failure to Levy Taxes. [HTML] [RTF]
G.S. 105-270 105-270. Repeal of laws imposing liability upon governing bodies of local units.[HTML] [RTF]
Article 11 - Short Title, Purpose, and Definitions. [HTML] [RTF]
G.S. 105-271 105-271. Official title.[HTML] [RTF]
G.S. 105-272 105-272. Purpose of Subchapter.[HTML] [RTF]
G.S. 105-273 105-273. Definitions.[HTML] [RTF]
Article 12 - Property Subject to Taxation. [HTML] [RTF]
G.S. 105-274 105-274. Property subject to taxation.[HTML] [RTF]
G.S. 105-275 105-275. Property classified and excluded from the tax base.[HTML] [RTF]
G.S. 105-275.1 105-275.1: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[HTML] [RTF]
G.S. 105-275.2 105-275.2: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[HTML] [RTF]
G.S. 105-276 105-276. Taxation of intangible personal property.[HTML] [RTF]
G.S. 105-277 105-277. Property classified for taxation at reduced rates; certain deductions.[HTML] [RTF]
G.S. 105-277.01 105-277.01. Certain farm products classified for taxation at reduced valuation.[HTML] [RTF]
G.S. 105-277.001 105-277.001: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[HTML] [RTF]
G.S. 105-277.02 105-277.02. (For effective date, see editor's note) Certain real property held for sale classified for taxation at reduced valuation.[HTML] [RTF]
G.S. 105-277.1 105-277.1. Elderly or disabled property tax homestead exclusion.[HTML] [RTF]
G.S. 105-277.1A 105-277.1A: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[HTML] [RTF]
G.S. 105-277.1B 105-277.1B. Property tax homestead circuit breaker.[HTML] [RTF]
G.S. 105-277.1C 105-277.1C. Disabled veteran property tax homestead exclusion.[HTML] [RTF]
G.S. 105-277.1D 105-277.1D. (See note for repeal.) Inventory property tax deferral.[HTML] [RTF]
G.S. 105-277.1E 105-277.1E. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-277.1F 105-277.1F. Uniform provisions for payment of deferred taxes.[HTML] [RTF]
G.S. 105-277.2 105-277.2. Agricultural, horticultural, and forestland Definitions.[HTML] [RTF]
G.S. 105-277.3 105-277.3. Agricultural, horticultural, and forestland Classifications.[HTML] [RTF]
G.S. 105-277.4 105-277.4. Agricultural, horticultural and forestland Application; appraisal at use value; appeal; deferred taxes.[HTML] [RTF]
G.S. 105-277.5 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.[HTML] [RTF]
G.S. 105-277.6 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.[HTML] [RTF]
G.S. 105-277.7 105-277.7. Use-Value Advisory Board.[HTML] [RTF]
G.S. 105-277.8 105-277.8. Taxation of property of nonprofit homeowners' association.[HTML] [RTF]
G.S. 105-277.9 105-277.9. Taxation of property inside certain roadway corridors.[HTML] [RTF]
G.S. 105-277.9A 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors.[HTML] [RTF]
G.S. 105-277.10 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.[HTML] [RTF]
G.S. 105-277.11 105-277.11. Taxation of property subject to a development financing district agreement.[HTML] [RTF]
G.S. 105-277.12 105-277.12. Antique airplanes.[HTML] [RTF]
G.S. 105-277.13 105-277.13. Taxation of improvements on brownfields.[HTML] [RTF]
G.S. 105-277.14 105-277.14. Taxation of working waterfront property.[HTML] [RTF]
G.S. 105-277.15 105-277.15. Taxation of wildlife conservation land.[HTML] [RTF]
G.S. 105-277.15A 105-277.15A. Taxation of site infrastructure land.[HTML] [RTF]
G.S. 105-277.16 105-277.16. Taxation of low-income housing property.[HTML] [RTF]
G.S. 105-277.17 105-277.17. Taxation of community land trust property.[HTML] [RTF]
G.S. 105-278 105-278. Historic properties.[HTML] [RTF]
G.S. 105-278.1 105-278.1. Exemption of real and personal property owned by units of government.[HTML] [RTF]
G.S. 105-278.2 105-278.2. Burial property.[HTML] [RTF]
G.S. 105-278.3 105-278.3. Real and personal property used for religious purposes.[HTML] [RTF]
G.S. 105-278.4 105-278.4. Real and personal property used for educational purposes.[HTML] [RTF]
G.S. 105-278.5 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.[HTML] [RTF]
G.S. 105-278.6 105-278.6. Real and personal property used for charitable purposes.[HTML] [RTF]
G.S. 105-278.6A 105-278.6A. Qualified retirement facility.[HTML] [RTF]
G.S. 105-278.7 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.[HTML] [RTF]
G.S. 105-278.8 105-278.8. Real and personal property used for charitable hospital purposes.[HTML] [RTF]
G.S. 105-278.9 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.[HTML] [RTF]
G.S. 105-279 105-279. Repealed by Session Laws 1981, c. 819, s. 2.[HTML] [RTF]
G.S. 105-280 105-280. Repealed by Session Laws 1973, c. 695, s. 4.[HTML] [RTF]
G.S. 105-281 105-281. Repealed by Session Laws 1973, c. 695, s. 10.[HTML] [RTF]
G.S. 105-282 105-282. Repealed by Session Laws 1973, c. 695, s. 8.[HTML] [RTF]
G.S. 105-282.1 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.[HTML] [RTF]
G.S. 105-282.2 through 105-282.6 105-282.2 through 105-282.6. Reserved for future codification purposes.[HTML] [RTF]
Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland. [HTML] [RTF]
G.S. 105-282.7 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.[HTML] [RTF]
G.S. 105-282.8 105-282.8. Assessment and collection.[HTML] [RTF]
Article 13 - Standards for Appraisal and Assessment. [HTML] [RTF]
G.S. 105-283 105-283. Uniform appraisal standards.[HTML] [RTF]
G.S. 105-284 105-284. Uniform assessment standard.[HTML] [RTF]
Article 14 - Time for Listing and Appraising Property for Taxation. [HTML] [RTF]
G.S. 105-285 105-285. Date as of which property is to be listed and appraised.[HTML] [RTF]
G.S. 105-286 105-286. Time for general reappraisal of real property.[HTML] [RTF]
G.S. 105-287 105-287. Changing appraised value of real property in years in which general reappraisal is not made.[HTML] [RTF]
Article 15 - Duties of Department and Property Tax Commission as to Assessments. [HTML] [RTF]
G.S. 105-288 105-288. Property Tax Commission.[HTML] [RTF]
G.S. 105-289 105-289. Duties of Department of Revenue.[HTML] [RTF]
G.S. 105-289.1 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.[HTML] [RTF]
G.S. 105-290 105-290. Appeals to Property Tax Commission.[HTML] [RTF]
G.S. 105-291 105-291. Powers of Department and Commission.[HTML] [RTF]
G.S. 105-292 through 105-293 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.[HTML] [RTF]
Article 16 - County Listing, Appraisal, and Assessing Officials. [HTML] [RTF]
G.S. 105-294 105-294. County assessor.[HTML] [RTF]
G.S. 105-295 105-295. Oath of office for assessor.[HTML] [RTF]
G.S. 105-296 105-296. Powers and duties of assessor.[HTML] [RTF]
G.S. 105-297 105-297. Assistant assessor.[HTML] [RTF]
G.S. 105-298 105-298: Repealed by Session Laws 1987, c. 43, s. 3.[HTML] [RTF]
G.S. 105-299 105-299. Employment of experts.[HTML] [RTF]
G.S. 105-300 105-300. Tax commission.[HTML] [RTF]
Article 17 - Administration of Listing. [HTML] [RTF]
G.S. 105-301 105-301. Place for listing real property.[HTML] [RTF]
G.S. 105-302 105-302. In whose name real property is to be listed.[HTML] [RTF]
G.S. 105-302.1 105-302.1. Reports on properties listed in name of unknown owner.[HTML] [RTF]
G.S. 105-303 105-303. Obtaining information on real property transfers; permanent listing.[HTML] [RTF]
G.S. 105-304 105-304. Place for listing tangible personal property.[HTML] [RTF]
G.S. 105-305 105-305. Place for listing intangible personal property.[HTML] [RTF]
G.S. 105-306 105-306. In whose name personal property is to be listed.[HTML] [RTF]
G.S. 105-307 105-307. Length of listing period; extension; preliminary work.[HTML] [RTF]
G.S. 105-308 105-308. Duty to list; penalty for failure.[HTML] [RTF]
G.S. 105-309 105-309. What the abstract shall contain.[HTML] [RTF]
G.S. 105-310 105-310. Affirmation; penalty for false affirmation.[HTML] [RTF]
G.S. 105-310.1 105-310.1. Electronic listing of personal property.[HTML] [RTF]
G.S. 105-311 105-311. Listing and signing affirmation; use of agents, mail, and electronic listing.[HTML] [RTF]
G.S. 105-312 105-312. Discovered property; appraisal; penalty.[HTML] [RTF]
Article 18 - Reports in Aid of Listing. [HTML] [RTF]
G.S. 105-313 105-313. Report of property by multi-county business.[HTML] [RTF]
G.S. 105-314 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.[HTML] [RTF]
G.S. 105-315 105-315. Report by persons having custody of tangible personal property of others.[HTML] [RTF]
G.S. 105-316 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.[HTML] [RTF]
G.S. 105-316.1 105-316.1. Tax permit required to move mobile home.[HTML] [RTF]
G.S. 105-316.2 105-316.2. Requirements for obtaining permit.[HTML] [RTF]
G.S. 105-316.3 105-316.3. Issuance of permits.[HTML] [RTF]
G.S. 105-316.4 105-316.4. Issuance of permits under repossession.[HTML] [RTF]
G.S. 105-316.5 105-316.5. Form of permit.[HTML] [RTF]
G.S. 105-316.6 105-316.6. Penalties for violations.[HTML] [RTF]
G.S. 105-316.7 105-316.7. Mobile home defined.[HTML] [RTF]
G.S. 105-316.8 105-316.8. Taxable situs not presumed.[HTML] [RTF]
Article 19 - Administration of Real and Personal Property Appraisal. [HTML] [RTF]
G.S. 105-317 105-317. Appraisal of real property; adoption of schedules, standards, and rules.[HTML] [RTF]
G.S. 105-317.1 105-317.1. Appraisal of personal property; elements to be considered.[HTML] [RTF]
G.S. 105-317.2 105-317.2. Report on transfers of real property.[HTML] [RTF]
Article 20 - Approval, Preparation, and Disposition of Records. [HTML] [RTF]
G.S. 105-318 105-318. Forms for listing, appraising, and assessing property.[HTML] [RTF]
G.S. 105-319 105-319. Tax records; preparation of scroll and tax book.[HTML] [RTF]
G.S. 105-320 105-320. Tax receipts; preparation.[HTML] [RTF]
G.S. 105-321 105-321. Disposition of tax records and receipts; order of collection.[HTML] [RTF]
Article 21 - Review and Appeals of Listings and Valuations. [HTML] [RTF]
G.S. 105-322 105-322. County board of equalization and review.[HTML] [RTF]
G.S. 105-323 105-323. Giving effect to decisions of the board of equalization and review.[HTML] [RTF]
G.S. 105-324 105-324. Repealed by Session Laws 1987, c. 295, s. 4.[HTML] [RTF]
G.S. 105-325 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.[HTML] [RTF]
G.S. 105-325.1 105-325.1. Special committee for motor vehicle appeals.[HTML] [RTF]
Article 22 - Listing, Appraising, and Assessing by Cities and Towns. [HTML] [RTF]
G.S. 105-326 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.[HTML] [RTF]
G.S. 105-327 105-327. Appraisal and assessment of property subject to city and town taxation.[HTML] [RTF]
G.S. 105-328 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.[HTML] [RTF]
G.S. 105-329 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.[HTML] [RTF]
Article 22A - Motor Vehicles. [HTML] [RTF]
G.S. 105-330 105-330. Definitions.[HTML] [RTF]
G.S. 105-330.1 105-330.1. Classification of motor vehicles.[HTML] [RTF]
G.S. 105-330.2 105-330.2. Appraisal, ownership, and situs.[HTML] [RTF]
G.S. 105-330.3 105-330.3. Listing requirements for classified motor vehicles; application for exempt status.[HTML] [RTF]
G.S. 105-330.4 105-330.4. Due date, interest, and enforcement remedies.[HTML] [RTF]
G.S. 105-330.5 105-330.5. Notice required; distribution and collection fees.[HTML] [RTF]
G.S. 105-330.6 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.[HTML] [RTF]
G.S. 105-330.7 105-330.7: Repealed by Session Laws 2005-294, s. 7, effective July 1, 2013, and applicable to combined tax and registration notices issued on or after that date.[HTML] [RTF]
G.S. 105-330.8 105-330.8. Deadlines not extended.[HTML] [RTF]
G.S. 105-330.9 105-330.9. Antique automobiles.[HTML] [RTF]
G.S. 105-330.10 105-330.10. Disposition of interest.[HTML] [RTF]
G.S. 105-330.11 105-330.11. Memorandum of understanding.[HTML] [RTF]
G.S. 105-330.12 through 105-332 105-330.12 through 105-332: Reserved for future codification purposes.[HTML] [RTF]
Article 23 - Public Service Companies. [HTML] [RTF]
G.S. 105-333 105-333. Definitions.[HTML] [RTF]
G.S. 105-334 105-334. Duty to file report; penalty for failure to file.[HTML] [RTF]
G.S. 105-335 105-335. (Effective for taxes imposed for taxable years beginning before July 1, 2015) Appraisal of property of public service companies.[HTML] [RTF]
G.S. 105-336 105-336. (Effective for taxes imposed for taxable years beginning before July 1, 2015) Methods of appraising certain properties of public service companies.[HTML] [RTF]
G.S. 105-337 105-337. (Effective for taxes imposed for taxable years beginning before July 1, 2015) Apportionment of taxable values to this State.[HTML] [RTF]
G.S. 105-338 105-338. (Effective for taxes imposed for taxable years beginning before July 1, 2015) Allocation of appraised valuation of system property among local taxing units.[HTML] [RTF]
G.S. 105-339 105-339. (Effective for taxes imposed for taxable years beginning before July 1, 2015) Certification of appraised valuations of nonsystem property and locally assigned rolling stock.[HTML] [RTF]
G.S. 105-339.1 105-339.1: Repealed by Session Laws 2015-6, s. 2.17(c), effective April 9, 2015.[HTML] [RTF]
G.S. 105-340 105-340. Certification of appraised valuations of railroad companies.[HTML] [RTF]
G.S. 105-341 105-341. Certification of public service company system appraised valuations.[HTML] [RTF]
G.S. 105-342 105-342. Notice, hearing, and appeal.[HTML] [RTF]
G.S. 105-343 105-343. Penalty for failure to make required reports.[HTML] [RTF]
G.S. 105-344 105-344. Failure to pay tax; remedies; penalty.[HTML] [RTF]
Article 24 - Review and Enforcement of Orders. [HTML] [RTF]
G.S. 105-345 105-345. Right of appeal; filing of exceptions.[HTML] [RTF]
G.S. 105-345.1 105-345.1. No evidence admitted on appeal; remission for further evidence.[HTML] [RTF]
G.S. 105-345.2 105-345.2. Record on appeal; extent of review.[HTML] [RTF]
G.S. 105-345.3 105-345.3. Relief pending review on appeal.[HTML] [RTF]
G.S. 105-345.4 105-345.4. Appeal to Supreme Court.[HTML] [RTF]
G.S. 105-345.5 105-345.5. Judgment on appeal enforced by mandamus.[HTML] [RTF]
G.S. 105-346 105-346. Peremptory mandamus to enforce order when no appeal.[HTML] [RTF]
Article 25 - Levy of Taxes and Presumption of Notice. [HTML] [RTF]
G.S. 105-347 105-347. Levy of property taxes.[HTML] [RTF]
G.S. 105-348 105-348. All interested persons charged with notice of taxes.[HTML] [RTF]
Article 26 - Collection and Foreclosure of Taxes. [HTML] [RTF]
G.S. 105-349 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.[HTML] [RTF]
G.S. 105-350 105-350. General duties of tax collectors.[HTML] [RTF]
G.S. 105-351 105-351. Authority of successor collector.[HTML] [RTF]
G.S. 105-352 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.[HTML] [RTF]
G.S. 105-353 105-353. Place for collection of taxes.[HTML] [RTF]
G.S. 105-354 105-354. Collections for districts and other units of local government.[HTML] [RTF]
G.S. 105-355 105-355. Creation of tax lien; date as of which lien attaches.[HTML] [RTF]
G.S. 105-356 105-356. Priority of tax liens.[HTML] [RTF]
G.S. 105-357 105-357. Payment of taxes.[HTML] [RTF]
G.S. 105-358 105-358. Waiver of penalties; partial payments.[HTML] [RTF]
G.S. 105-359 105-359. Prepayments.[HTML] [RTF]
G.S. 105-360 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.[HTML] [RTF]
G.S. 105-361 105-361. Statement of amount of taxes due.[HTML] [RTF]
G.S. 105-362 105-362. Discharge of lien on real property.[HTML] [RTF]
G.S. 105-363 105-363. Remedies of cotenants and joint owners of real property.[HTML] [RTF]
G.S. 105-364 105-364. Collection of taxes outside the taxing unit.[HTML] [RTF]
G.S. 105-365 105-365. Preference accorded taxes in liquidation of debtors' estates.[HTML] [RTF]
G.S. 105-365.1 105-365.1. When and against whom collection remedies may be used.[HTML] [RTF]
G.S. 105-366 105-366. Remedies against personal property.[HTML] [RTF]
G.S. 105-367 105-367. Procedure for levy.[HTML] [RTF]
G.S. 105-368 105-368. Procedure for attachment and garnishment.[HTML] [RTF]
G.S. 105-369 105-369. Advertisement of tax liens on real property for failure to pay taxes.[HTML] [RTF]
G.S. 105-370 through 105-372 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.[HTML] [RTF]
G.S. 105-373 105-373. Settlements.[HTML] [RTF]
G.S. 105-374 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.[HTML] [RTF]
G.S. 105-375 105-375. In rem method of foreclosure.[HTML] [RTF]
G.S. 105-376 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.[HTML] [RTF]
G.S. 105-377 105-377. Time for contesting validity of tax foreclosure title.[HTML] [RTF]
G.S. 105-378 105-378. Limitation on use of remedies.[HTML] [RTF]
Article 27 - Refunds and Remedies. [HTML] [RTF]
G.S. 105-379 105-379. Restriction on use of injunction and claim and delivery.[HTML] [RTF]
G.S. 105-380 105-380. No taxes to be released, refunded, or compromised.[HTML] [RTF]
G.S. 105-381 105-381. Taxpayer's remedies.[HTML] [RTF]
G.S. 105-382 105-382. Repealed by Session Laws 1977, c. 946, s. 3.[HTML] [RTF]
Article 28 - Special Duties to Pay Taxes. [HTML] [RTF]
G.S. 105-383 105-383. Fiduciaries to pay taxes.[HTML] [RTF]
G.S. 105-384 105-384. Duties and liabilities of life tenant.[HTML] [RTF]
G.S. 105-385 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.[HTML] [RTF]
G.S. 105-386 105-386. Tax paid by holder of lien; remedy.[HTML] [RTF]
Article 29 - Validations. [HTML] [RTF]
G.S. 105-387 through 105-392 105-387 through 105-392: Recodified as 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).[HTML] [RTF]
G.S. 105-393 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).[HTML] [RTF]
Article 30 - (Former) General Provisions. [HTML] [RTF]
G.S. 105-394 105-394. Immaterial irregularities.[HTML] [RTF]
G.S. 105-395 105-395. Application and effective date of Subchapter.[HTML] [RTF]
G.S. 105-395.1 105-395.1. Applicable date when due date falls on weekend or holiday.[HTML] [RTF]
G.S. 105-396 through 105-398 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.[HTML] [RTF]
G.S. 105-399 through 105-403 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
G.S. 105-404 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.[HTML] [RTF]
G.S. 105-405 105-405: Repealed by Session Laws 1963, c. 548.[HTML] [RTF]
G.S. 105-405.1 through 105-406 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
G.S. 105-407 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.[HTML] [RTF]
Article 31 - Rights of Parties Adjusted. [HTML] [RTF]
G.S. 105-408 through 105-411 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
G.S. 105-412 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.[HTML] [RTF]
Article 32 - Tax Liens. [HTML] [RTF]
G.S. 105-413 through 105-414 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
Article 33 - Time and Manner of Collection. [HTML] [RTF]
G.S. 105-415 through 105-417 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
Article 33A - Agreements with United States or Other States. [HTML] [RTF]
G.S. 105-417.1 through 105-417.3 105-417.1 through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2.[HTML] [RTF]
Article 34 - Tax Sales. [HTML] [RTF]
G.S. 105-418 through 105-421 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
G.S. 105-422 105-422: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
G.S. 105-423 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.[HTML] [RTF]
G.S. 105-423.1 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
Article 35 - Sheriff's Settlement of Taxes. [HTML] [RTF]
G.S. 105-424 105-424. Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
Article 35A - Listing of Automobiles in Certain Counties. [HTML] [RTF]
G.S. 105-425 through 105-429 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.[HTML] [RTF]
Article 36 - Gasoline Tax. [HTML] [RTF]
G.S. 105-430 through 105-435 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-436 105-436: Repealed by Session Laws 1991, c. 193, s. 5.[HTML] [RTF]
G.S. 105-436.1 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.[HTML] [RTF]
G.S. 105-437 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.[HTML] [RTF]
G.S. 105-438 through 105-441.1 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-442 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.[HTML] [RTF]
G.S. 105-443 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.[HTML] [RTF]
G.S. 105-444 through 105-446.3 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-446.3-1 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.[HTML] [RTF]
G.S. 105-446.4 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.[HTML] [RTF]
G.S. 105-446.5 through 105-449A 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-449.01 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.[HTML] [RTF]
Article 36A - Special Fuels Tax. [HTML] [RTF]
G.S. 105-449.1 through 105-449.27 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-449.28 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.[HTML] [RTF]
G.S. 105-449.29 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-449.30 through 105-449.31 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.[HTML] [RTF]
G.S. 105-449.32 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.[HTML] [RTF]
G.S. 105-449.33 through 105-449.35 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.[HTML] [RTF]
G.S. 105-449.36 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.[HTML] [RTF]
Article 36B - Tax on Carriers Using Fuel Purchased Outside State. [HTML] [RTF]
G.S. 105-449.37 105-449.37. Definitions; tax liability; application.[HTML] [RTF]
G.S. 105-449.38 105-449.38. Tax levied.[HTML] [RTF]
G.S. 105-449.39 105-449.39. Credit for payment of motor fuel tax.[HTML] [RTF]
G.S. 105-449.40 105-449.40. Secretary may require bond.[HTML] [RTF]
G.S. 105-449.41 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.[HTML] [RTF]
G.S. 105-449.42 105-449.42. Payment of tax.[HTML] [RTF]
G.S. 105-449.42A 105-449.42A. Leased motor vehicles.[HTML] [RTF]
G.S. 105-449.43 105-449.43. Application of tax proceeds.[HTML] [RTF]
G.S. 105-449.44 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used.[HTML] [RTF]
G.S. 105-449.45 105-449.45. Returns of carriers.[HTML] [RTF]
G.S. 105-449.46 105-449.46. Inspection of books and records.[HTML] [RTF]
G.S. 105-449.47 105-449.47. Registration of vehicles.[HTML] [RTF]
G.S. 105-449.47A 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.[HTML] [RTF]
G.S. 105-449.48 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.[HTML] [RTF]
G.S. 105-449.49 105-449.49. Temporary permits.[HTML] [RTF]
G.S. 105-449.50 105-449.50. Repealed by Session Laws 2008-134, s. 21.[HTML] [RTF]
G.S. 105-449.51 105-449.51. Violations declared to be misdemeanors.[HTML] [RTF]
G.S. 105-449.52 105-449.52. Civil penalties applicable to motor carriers.[HTML] [RTF]
G.S. 105-449.53 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.[HTML] [RTF]
G.S. 105-449.54 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.[HTML] [RTF]
G.S. 105-449.55 through 105-449.56 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.[HTML] [RTF]
G.S. 105-449.57 105-449.57. Cooperative agreements between jurisdictions.[HTML] [RTF]
G.S. 105-449.58 105-449.58. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.59 105-449.59. Reserved for future codification purposes.[HTML] [RTF]
Article 36C - Gasoline, Diesel, and Blends. [HTML] [RTF]
G.S. 105-449.60 105-449.60. Definitions.[HTML] [RTF]
G.S. 105-449.61 105-449.61. Tax restrictions; administration.[HTML] [RTF]
G.S. 105-449.62 105-449.62. Nature of tax.[HTML] [RTF]
G.S. 105-449.63 105-449.63. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.64 105-449.64. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.65 105-449.65. List of persons who must have a license.[HTML] [RTF]
G.S. 105-449.66 105-449.66. Importer licensing.[HTML] [RTF]
G.S. 105-449.67 105-449.67. List of persons who may obtain a license.[HTML] [RTF]
G.S. 105-449.68 105-449.68. Restrictions on who can get a license as a distributor.[HTML] [RTF]
G.S. 105-449.69 105-449.69. How to apply for a license.[HTML] [RTF]
G.S. 105-449.70 105-449.70. Supplier election to collect tax on out-of-state removals.[HTML] [RTF]
G.S. 105-449.71 105-449.71. Permissive supplier election to collect tax on out-of-state removals.[HTML] [RTF]
G.S. 105-449.72 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.[HTML] [RTF]
G.S. 105-449.73 105-449.73. Reasons why the Secretary can deny an application for a license.[HTML] [RTF]
G.S. 105-449.74 105-449.74. Issuance of license.[HTML] [RTF]
G.S. 105-449.75 105-449.75. License holder must notify the Secretary of discontinuance of business.[HTML] [RTF]
G.S. 105-449.76 105-449.76. Reasons why the Secretary can cancel a license.[HTML] [RTF]
G.S. 105-449.77 105-449.77. Records and lists of license applicants and license holders.[HTML] [RTF]
G.S. 105-449.78 105-449.78. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.79 105-449.79. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.80 105-449.80. Tax rate.[HTML] [RTF]
G.S. 105-449.81 105-449.81. Excise tax on motor fuel.[HTML] [RTF]
G.S. 105-449.82 105-449.82. Liability for tax on removals from a refinery or terminal.[HTML] [RTF]
G.S. 105-449.83 105-449.83. Liability for tax on imports.[HTML] [RTF]
G.S. 105-449.83A 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel.[HTML] [RTF]
G.S. 105-449.84 105-449.84. Liability for tax on blended fuel.[HTML] [RTF]
G.S. 105-449.84A 105-449.84A. Liability for tax on behind-the-rack transfers.[HTML] [RTF]
G.S. 105-449.85 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.[HTML] [RTF]
G.S. 105-449.86 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.[HTML] [RTF]
G.S. 105-449.87 105-449.87. Backup tax and liability for the tax.[HTML] [RTF]
G.S. 105-449.88 105-449.88. Exemptions from the excise tax.[HTML] [RTF]
G.S. 105-449.88A 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.[HTML] [RTF]
G.S. 105-449.89 105-449.89. Restrictions on removal of motor fuel from terminal.[HTML] [RTF]
G.S. 105-449.90 105-449.90. When tax return and payment are due.[HTML] [RTF]
G.S. 105-449.90A 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.[HTML] [RTF]
G.S. 105-449.91 105-449.91. Remittance of tax to supplier.[HTML] [RTF]
G.S. 105-449.92 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.[HTML] [RTF]
G.S. 105-449.93 105-449.93. Percentage discount for licensed distributors and some licensed importers.[HTML] [RTF]
G.S. 105-449.94 105-449.94: Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date.[HTML] [RTF]
G.S. 105-449.95 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.[HTML] [RTF]
G.S. 105-449.96 105-449.96. Information required on return filed by supplier.[HTML] [RTF]
G.S. 105-449.97 105-449.97. Deductions and discounts allowed a supplier when filing a return.[HTML] [RTF]
G.S. 105-449.98 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.[HTML] [RTF]
G.S. 105-449.99 105-449.99. Returns and discounts of importers.[HTML] [RTF]
G.S. 105-449.100 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.[HTML] [RTF]
G.S. 105-449.101 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.[HTML] [RTF]
G.S. 105-449.102 105-449.102. Distributor to file return showing exports from a bulk plant.[HTML] [RTF]
G.S. 105-449.103 105-449.103. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.104 105-449.104. Use of name and account number on return.[HTML] [RTF]
G.S. 105-449.105 105-449.105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.[HTML] [RTF]
G.S. 105-449.105A 105-449.105A. Monthly refunds for kerosene.[HTML] [RTF]
G.S. 105-449.105B 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.[HTML] [RTF]
G.S. 105-449.106 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.[HTML] [RTF]
G.S. 105-449.107 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.[HTML] [RTF]
G.S. 105-449.108 105-449.108. When an application for a refund is due.[HTML] [RTF]
G.S. 105-449.109 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).[HTML] [RTF]
G.S. 105-449.110 105-449.110. Review of refund application and payment of refund.[HTML] [RTF]
G.S. 105-449.111 105-449.111. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.112 105-449.112. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.113 105-449.113. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.114 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.[HTML] [RTF]
G.S. 105-449.115 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.[HTML] [RTF]
G.S. 105-449.115A 105-449.115A. Shipping document required to transport fuel by tank wagon.[HTML] [RTF]
G.S. 105-449.116 105-449.116. Repealed by Session Laws 1999-438, s. 25.[HTML] [RTF]
G.S. 105-449.117 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.[HTML] [RTF]
G.S. 105-449.118 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.[HTML] [RTF]
G.S. 105-449.118A 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.[HTML] [RTF]
G.S. 105-449.119 105-449.119. Review of civil penalty assessment.[HTML] [RTF]
G.S. 105-449.120 105-449.120. Acts that are misdemeanors.[HTML] [RTF]
G.S. 105-449.121 105-449.121. Record-keeping requirements; inspection authority.[HTML] [RTF]
G.S. 105-449.122 105-449.122. Equipment requirements.[HTML] [RTF]
G.S. 105-449.123 105-449.123. Marking requirements for dyed fuel storage facilities.[HTML] [RTF]
G.S. 105-449.124 105-449.124. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.125 105-449.125. (Effective until July 1, 2016) Distribution of tax revenue among various funds and accounts.[HTML] [RTF]
G.S. 105-449.126 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.[HTML] [RTF]
G.S. 105-449.127 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.[HTML] [RTF]
G.S. 105-449.128 105-449.128. Reserved for future codification purposes.[HTML] [RTF]
G.S. 105-449.129 105-449.129. Reserved for future codification purposes.[HTML] [RTF]
Article 36D - Alternative Fuel. [HTML] [RTF]
G.S. 105-449.130 105-449.130. Definitions.[HTML] [RTF]
G.S. 105-449.131 105-449.131. List of persons who must have a license.[HTML] [RTF]
G.S. 105-449.132 105-449.132. How to apply for a license.[HTML] [RTF]
G.S. 105-449.133 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.[HTML] [RTF]
G.S. 105-449.134 105-449.134. Denial or cancellation of license.[HTML] [RTF]
G.S. 105-449.135 105-449.135. Issuance of license; notification of changes.[HTML] [RTF]
G.S. 105-449.136 105-449.136. Tax on alternative fuel.[HTML] [RTF]
G.S. 105-449.137 105-449.137. Liability for and payment of the tax.[HTML] [RTF]
G.S. 105-449.138 105-449.138. Requirements for bulk end-users and retailers.[HTML] [RTF]
G.S. 105-449.139 105-449.139. Miscellaneous provisions.[HTML] [RTF]
Article 37 - Tax Research. [HTML] [RTF]
G.S. 105-450 through 105-457 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.[HTML] [RTF]
Article 38 - Equitable Distribution between Local Governments. [HTML] [RTF]
G.S. 105-458 105-458. Apportionment of payments in lieu of taxes between local units.[HTML] [RTF]
G.S. 105-459 105-459. Proration of T.V.A. funds.[HTML] [RTF]
G.S. 105-460 105-460. Distribution of funds by State Treasurer.[HTML] [RTF]
G.S. 105-461 105-461. Duty of finance officer, etc.[HTML] [RTF]
G.S. 105-462 105-462. Local units entitled to benefits; prerequisite for payments.[HTML] [RTF]
Article 39 - Local Government Sales and Use Tax. [HTML] [RTF]
G.S. 105-463 105-463. Short title.[HTML] [RTF]
G.S. 105-464 105-464. Purpose and intent.[HTML] [RTF]
G.S. 105-465 105-465. County election as to adoption of local sales and use tax.[HTML] [RTF]
G.S. 105-466 105-466. Levy of tax.[HTML] [RTF]
G.S. 105-467 105-467. Scope of sales tax.[HTML] [RTF]
G.S. 105-468 105-468. Scope of use tax.[HTML] [RTF]
G.S. 105-468.1 105-468.1. Certain building materials exempt from sales and use taxes.[HTML] [RTF]
G.S. 105-469 105-469. Secretary to collect and administer local sales and use tax.[HTML] [RTF]
G.S. 105-470 105-470: Repealed by Session Laws 1991, c. 689, s. 318.[HTML] [RTF]
G.S. 105-471 105-471. Retailer to collect sales tax.[HTML] [RTF]
G.S. 105-472 105-472. Disposition and distribution of taxes collected.[HTML] [RTF]
G.S. 105-473 105-473. Repeal of levy.[HTML] [RTF]
G.S. 105-474 105-474. Definitions; construction of Article; remedies and penalties.[HTML] [RTF]
G.S. 105-475 through 105-479 105-475 through 105-479. Reserved for future codification purposes.[HTML] [RTF]
Article 40 - First One-Half Cent (1/2) Local Government Sales and Use Tax. [HTML] [RTF]
G.S. 105-480 105-480. Short title.[HTML] [RTF]
G.S. 105-481 105-481. Purpose and intent.[HTML] [RTF]
G.S. 105-482 105-482. Limitations.[HTML] [RTF]
G.S. 105-483 105-483. Levy and collection of additional taxes.[HTML] [RTF]
G.S. 105-484 105-484. Form of ballot.[HTML] [RTF]
G.S. 105-485 105-485: Repealed by Session Laws 1991, c. 689, s. 318.[HTML] [RTF]
G.S. 105-486 105-486. Distribution of additional taxes.[HTML] [RTF]
G.S. 105-487 105-487. Use of additional tax revenue by counties.[HTML] [RTF]
Article 41 - Alternative Local Government Sales and Use Taxes. [HTML] [RTF]
G.S. 105-488 through 105-494 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.[HTML] [RTF]
Article 42 - Second One-Half Cent (1/2) Local Government Sales and Use Tax. [HTML] [RTF]
G.S. 105-495 105-495. Short title.[HTML] [RTF]
G.S. 105-496 105-496. Purpose and intent.[HTML] [RTF]
G.S. 105-497 105-497. Limitations.[HTML] [RTF]
G.S. 105-498 105-498. Levy and collection of additional taxes.[HTML] [RTF]
G.S. 105-499 105-499. Form of ballot.[HTML] [RTF]
G.S. 105-500 105-500: Repealed by Session Laws 1991, c. 689, s. 318.[HTML] [RTF]
G.S. 105-501 105-501. Distribution of additional taxes.[HTML] [RTF]
G.S. 105-502 105-502. Use of additional tax revenue by counties.[HTML] [RTF]
G.S. 105-503 105-503: Recodified as 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.[HTML] [RTF]
G.S. 105-504 105-504: Repealed by Session Laws 1998-98, s. 32.[HTML] [RTF]
G.S. 105-505 105-505. Reserved for future codification purposes.[HTML] [RTF]
Article 43 - Local Government Sales and Use Taxes for Public Transportation. [HTML] [RTF]
G.S. 105-506 105-506. Short title; purpose.[HTML] [RTF]
G.S. 105-506.1 105-506.1. Definitions.[HTML] [RTF]
G.S. 105-506.2 105-506.2. Exemption of food.[HTML] [RTF]
G.S. 105-507 105-507. Limitations.[HTML] [RTF]
G.S. 105-507.1 105-507.1. Local election on adoption of sales and use tax.[HTML] [RTF]
G.S. 105-507.2 105-507.2. Levy and collection of sales and use tax.[HTML] [RTF]
G.S. 105-507.3 105-507.3. Distribution and use of taxes.[HTML] [RTF]
G.S. 105-507.4 105-507.4. Applicability.[HTML] [RTF]
G.S. 105-508 105-508. Special districts.[HTML] [RTF]
G.S. 105-508.1 105-508.1. Limitations.[HTML] [RTF]
G.S. 105-508.2 105-508.2. Distribution and use of taxes.[HTML] [RTF]
G.S. 105-509 105-509. Local election on adoption of sales and use tax - regional public transportation authority.[HTML] [RTF]
G.S. 105-509.1 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.[HTML] [RTF]
G.S. 105-510 105-510. Local election on adoption of sales and use tax - regional transportation authority.[HTML] [RTF]
G.S. 105-510.1 105-510.1. Levy and collection of sales and use tax - regional transportation authority.[HTML] [RTF]
G.S. 105-511 105-511. Applicability.[HTML] [RTF]
G.S. 105-511.1 105-511.1. Limitations.[HTML] [RTF]