State Codes and Statutes
Statutes > North-carolina > Chapter_105
§ 105-1. Title and purpose of Subchapter.
§ 105-1.1. Supremacy of State Constitution.
§§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.
§ 105-32.1. Definitions.
§ 105-32.2. Estate tax imposed in amount equal to federal state death tax credit.
§ 105-32.3. Liability for estate tax.
§ 105-32.4. Payment of estate tax.
§ 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.
§ 105-32.6. Estate tax is a lien on real property in the estate.
§ 105-32.7. Generation-skipping transfer tax.
§ 105-32.8. Federal determination that changes the amount of tax payable to the State.
§ 105-33. Taxes under this Article.
§ 105-33.1. Definitions.
§ 105-34: Repealed by Session Laws 1979, c. 63.
§ 105-35: Repealed by Session Laws 1979, c. 72.
§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-37.1. Dances, athletic events, shows, exhibitions, and other entertainments.
§ 105-37.2: Repealed by Session Law 1998-96, s. 3.
§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).
§ 105-38.1. Motion picture shows.
§ 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
§ 105-40. Amusements - Certain exhibitions, performances, and entertainments exempt from tax.
§ 105-41. Attorneys-at-law and other professionals.
§ 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.
§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
§ 105-47: Repealed by Session Laws 1979, c. 69.
§ 105-48: Repealed by Session Laws 1979, c. 67.
§ 105-48.1: Repealed by Session Laws 1981, c. 7.
§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.
§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-51: Repealed by Session Laws 1989, c. 584, s. 12.
§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-52: Repealed by Session Laws 1979, c. 16, s. 1.
§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-56: Repealed by Session Laws 1981, c. 5.
§ 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.
§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-63: Repealed by Session Laws 1979, c. 65.
§ 105-64: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.
§§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.
§ 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-66: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
§ 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.
§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-71: Repealed by Session Laws 1979, c. 70.
§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-76: Repealed by Session Laws 1979, c. 62.
§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-78: Repealed by Session Laws 1979, c. 66.
§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.
§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-81. Repealed by Session Laws 1947, c. 501, s. 2.
§ 105-82: Repealed by Session Laws 1989, c. 584, s. 24.
§ 105-83. Installment paper dealers.
§ 105-84: Repealed by Session Laws 1979, c. 150, s. 5.
§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-87: Repealed by Session Laws 1981, c. 6.
§ 105-88. Loan agencies.
§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
§ 105-93: Repealed by Session Laws 1979, c. 68.
§ 105-94. Repealed by Session Laws 1947, c. 501, s. 2.
§ 105-95. Repealed by Session Laws 1947, c. 831, s. 2.
§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-100: Repealed by Session Laws 1979, c. 64.
§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.
§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
§ 105-102.3. Banks.
§ 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.
§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-102.6. Publishers of newsprint publications.
§ 105-103. Unlawful to operate without license.
§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
§ 105-106. Effect of change in name of firm.
§ 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
§ 105-108. Property used in a licensed business not exempt from taxation.
§ 105-109. Obtaining license and paying tax.
§ 105-109.1. Repealed by Session Laws 1999-337, s.16.
§ 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).
§ 105-111: Repealed by Session Laws 2001-414, s. 2.
§ 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).
§ 105-113. Repealed by Session Laws 1999-337, s. 17.
§ 105-113.1: Deleted.
§ 105-113.2. Short title.
§ 105-113.3. Scope of tax; administration.
§ 105-113.4. Definitions.
§ 105-113.4A. Licenses.
§ 105-113.4B. Reasons why the Secretary can cancel a license.
§ 105-113.4C. Enforcement of Master Settlement Agreement Provisions.
§ 105-113.4D. Tax with respect to inventory on effective date of tax increase.
§ 105-113.5. Tax on cigarettes.
§ 105-113.6. Use tax levied.
§ 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
§ 105-113.8. Federal Constitution and statutes.
§ 105-113.9. Out-of-state shipments.
§ 105-113.10. Manufacturers shipping to distributors exempt.
§ 105-113.11. Licenses required.
§ 105-113.12. Distributor must obtain license.
§ 105-113.13. Secretary may investigate applicant for distributor's license and require a bond.
§§ 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
§ 105-113.16. Repealed by Session Laws 1999-333, s. 7.
§ 105-113.17. Identification of dispensers.
§ 105-113.18. Payment of tax; reports.
§§ 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.21. Discount; refund.
§§ 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.24. Out-of-State distributors to register and remit tax.
§ 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.26. Records to be kept.
§ 105-113.27. Non-tax-paid cigarettes.
§ 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.29. Unlicensed place of business.
§ 105-113.30. Records and reports.
§ 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.
§ 105-113.33. Criminal penalties.
§ 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.35. Tax on tobacco products other than cigarettes.
§ 105-113.36. Wholesale dealer and retail dealer must obtain license.
§ 105-113.37. Payment of tax.
§ 105-113.38. Bond.
§ 105-113.39. Discount; refund.
§ 105-113.40. Records of sales, inventories, and purchases to be kept.
§ 105-113.40A. Use of tax proceeds.
§§ 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.
§ 105-113.68. Definitions; scope.
§ 105-113.69. License tax; effect of license.
§ 105-113.70. Issuance, duration, transfer of license.
§ 105-113.71. Local government may refuse to issue license.
§ 105-113.72: Repealed by Session Laws 1998-95, s. 17.
§ 105-113.73. Misdemeanor.
§ 105-113.74: Repealed by Session Laws 1998-95, s. 18.
§ 105-113.75: Repealed by Session Laws 1998-95, s. 19.
§ 105-113.76: Repealed by Session Laws 1998-95, s. 20.
§ 105-113.77. City beer and wine retail licenses.
§ 105-113.78. County beer and wine retail licenses.
§ 105-113.79. City wholesaler license.
§ 105-113.80. Excise taxes on beer, wine, and liquor.
§ 105-113.81. Exemptions.
§ 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
§ 105-113.82. Distribution of part of beer and wine taxes.
§ 105-113.83. Payment of excise taxes.
§ 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
§ 105-113.85. Discount.
§ 105-113.86. Bonds.
§ 105-113.87. Refund for excise tax paid on sacramental wine.
§ 105-113.88. Record-keeping requirements.
§ 105-113.89. Other applicable administrative provisions.
§§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
§ 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
§§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.105. Purpose.
§ 105-113.106. Definitions.
§ 105-113.107. Excise tax on unauthorized substances.
§ 105-113.107A. Exemptions.
§ 105-113.108. Reports; revenue stamps.
§ 105-113.109. When tax payable.
§ 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.
§ 105-113.110A. Administration.
§ 105-113.111. Assessments.
§ 105-113.112. Confidentiality of information.
§ 105-113.113. Use of tax proceeds.
§ 105-114. Nature of taxes; definitions.
§ 105-114.1. Limited liability companies.
§ 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
§ 105-116. Franchise or privilege tax on electric power, water, and sewerage companies.
§ 105-116.1. Distribution of gross receipts taxes to cities.
§§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
§ 105-119: Repealed by Session Laws 2000-173, s. 7.
§ 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.
§ 105-120.1: Repealed by Session Laws 2000-173, s. 7.
§ 105-120.2. Franchise or privilege tax on holding companies.
§ 105-121: Repealed by Session Laws 1945, c. 752, s. 1.
§ 105-121.1. Mutual burial associations.
§ 105-122. Franchise or privilege tax on domestic and foreign corporations.
§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
§ 105-123: Repealed by Session Laws 1991, c. 30, s. 1.
§ 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-125. Exempt corporations.
§ 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-127. When franchise or privilege taxes payable.
§ 105-128. Power of attorney.
§ 105-129. Extension of time for filing returns.
§ 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.
§ 105-129.2. (See note for repeal) Definitions.
§ 105-129.2A. Sunset; studies.
§ 105-129.3. (See note for repeal) Enterprise tier designation.
§ 105-129.3A. (See note for repeal) Development zone designation.
§ 105-129.3B. (See note for repeal) Agrarian growth zone designation.
§ 105-129.4. (See note for repeal) Eligibility; forfeiture.
§ 105-129.5. (See note for repeal) Tax election; cap; carryforwards; limitations.
§ 105-129.6. (See note for repeal) Fees and reports.
§ 105-129.7. (See note for repeal) Substantiation.
§ 105-129.8. (See note for repeal) Credit for creating jobs.
§ 105-129.9. (See note for repeal) Credit for investing in machinery and equipment.
§ 105-129.9A. (See Editor's note for repeal) Technology commercialization credit.
§ 105-129.10. (Repealed effective for taxable years beginning on or after January 1, 2006) Credit for research and development.
§ 105-129.11. (See Editor's note for repeal) Credit for worker training.
§ 105-129.12. (See Editor's note for repeal) Credit for investing in central office or aircraft facility property.
§ 105-129.12A. (See Editor's note for repeal) Credit for substantial investment in other property.
§ 105-129.13. (See Editor's note for repeal) Credit for development zone projects.
§ 105-129.14. Reserved for future codification purposes.
§ 105-129.15. Definitions.
§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
§ 105-129.16A. (Repealed January 1, 2016) Credit for investing in renewable energy property.
§ 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 fe
§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.
§ 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2011) Credit for constructing renewable fuel facilities.
§ 105-129.16E. (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2010) Credit for small business employee health benefi
§ 105-129.16F. (Effective for taxable years beginning on or after January 1, 2008, and repealed for taxable years beginning on or after January 1, 2010) Credit for biodiesel producers.
§ 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2012) Work Opportunity Tax Credit.
§ 105-129.16H. 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.
§ 105-129.17. Tax election; cap.
§ 105-129.18. (See Editor's note for repeal) Substantiation.
§ 105-129.19. Reports.
§§ 105-129.20 through 105-129.24. Reserved for future codification purposes.
§ 105-129.25. Definitions.
§ 105-129.26. Qualification; forfeiture.
§ 105-129.27. Credit for investing in large or major recycling facility.
§ 105-129.28. (Repealed effective January 1, 2008. See note) Credit for reinvestment.
§§ 105-129.29 through 105-129.34. Reserved for future codification purposes.
§ 105-129.35. Credit for rehabilitating income-producing historic structure.
§ 105-129.36. Credit for rehabilitating nonincome-producing historic structure.
§ 105-129.36A. Rules; fees.
§ 105-129.37. Tax credited; credit limitations.
§ 105-129.38. Reports.
§ 105-129.39: Reserved for future codification purposes.
§ 105-129.40. (See Editor's note for repeal) Scope and definitions.
§ 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
§ 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
§ 105-129.43. (See Editor's note for repeal) Substantiation.
§ 105-129.44. (See note for repeal.) Report.
§ 105-129.45. Sunset.
§ 105-129.46: Reserved for future codification purposes.
§ 105-129.47: Reserved for future codification purposes.
§ 105-129.48: Reserved for future codification purposes.
§ 105-129.49: Reserved for future codification purposes.
§ 105-129.50. (See note for effective date and repeal) Definitions.
§ 105-129.51. (See notes) Administration; sunset.
§ 105-129.52. (See notes) Tax election; cap.
§ 105-129.53. (See notes) Substantiation.
§ 105-129.54. (See notes) Reports.
§ 105-129.55. (See notes) Credit for North Carolina research and development.
§ 105-129.56. Reserved for future codification purposes.
§ 105-129.57. Reserved for future codification purposes.
§ 105-129.58. Reserved for future codification purposes.
§ 105-129.59. Reserved for future codification purposes.
§ 105-129.60. (For delayed repeal, see note) Legislative findings.
§ 105-129.61. (For delayed repeal, see note) Definitions.
§ 105-129.62. (For delayed repeal, see note) Eligibility.
§ 105-129.63. (For delayed repeal, see note) Determination by the Secretary of Commerce.
§ 105-129.64. (For delayed repeal, see note) Credit for major computer manufacturing facilities.
§ 105-129.65. (For delayed repeal, see note) Allocation; cap; makeup; and carryforward.
§ 105-129.65A. (For delayed repeal, see note) Reports.
§ 105-129.66. Sunset.
§ 105-129.67. Reserved for future codification purposes.
§ 105-129.68. Reserved for future codification purposes.
§ 105-129.69. Reserved for future codification purposes.
§ 105-129.70. (See note for repeal) Definitions.
§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.
§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
§ 105-129.73. (See note for repeal) Tax credited; cap.
§ 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.
§ 105-129.75. (Effective for taxable years beginning before January 1, 2008) Sunset.
§ 105-129.76. Reserved for future codification purposes.
§ 105-129.77. Reserved for future codification purposes.
§ 105-129.78. Reserved for future codification purposes.
§ 105-129.79. Reserved for future codification purposes.
§ 105-129.80. (See notes) Legislative findings.
§ 105-129.81. (See notes) Definitions.
§ 105-129.82. (See note) Sunset; studies.
§ 105-129.83. (See notes) Eligibility; forfeiture.
§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.
§ 105-129.85. (See notes) Fees and reports.
§ 105-129.86. (See notes) Substantiation.
§ 105-129.87. (See notes) Credit for creating jobs.
§ 105-129.88. (See notes) Credit for investing in business property.
§ 105-129.89. (See notes) Credit for investment in real property.
§ 105-129.90. Reserved for future codification purposes.
§ 105-129.91. Reserved for future codification purposes.
§ 105-129.92. Reserved for future codification purposes.
§ 105-129.93. Reserved for future codification purposes.
§ 105-129.94. Reserved for future codification purposes.
§ 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
§ 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.
§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Reports.
§ 105-129.99. Sunset.
§ 105-130. Short title.
§ 105-130.1. Purpose.
§ 105-130.2. Definitions.
§ 105-130.3. Corporations.
§ 105-130.3A: Expired.
§ 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
§ 105-130.4. Allocation and apportionment of income for corporations.
§ 105-130.5. Adjustments to federal taxable income in determining State net income.
§ 105-130.6. Subsidiary and affiliated corporations.
§ 105-130.6A. Adjustment for expenses related to dividends.
§ 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
§ 105-130.7A. Royalty income reporting option.
§ 105-130.8. Net economic loss.
§ 105-130.9. Contributions.
§ 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.
§ 105-130.10A. Amortization of equipment mandated by OSHA.
§ 105-130.11. Conditional and other exemptions.
§ 105-130.12. Real estate investment trusts.
§ 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.
§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
§ 105-130.15. Basis of return of net income.
§ 105-130.16. Returns.
§ 105-130.17. (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns.
§ 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
§ 105-130.19. When tax must be paid.
§ 105-130.20. Federal corrections.
§ 105-130.21. Information at the source.
§ 105-130.22. Tax credit for construction of dwelling units for handicapped persons.
§ 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
§ 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-130.27 Expired.
§ 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 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.
§§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.
§ 105-130.34. Credit for certain real property donations.
§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
§ 105-130.36. Credit for conservation tillage equipment.
§ 105-130.37. Credit for gleaned crop.
§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
§ 105-130.39. Credit for certain telephone subscriber line charges.
§ 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
§ 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.
§ 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.
§ 105-130.43. Credit for savings and loan supervisory fees.
§ 105-130.44. Credit for construction of poultry composting facility.
§ 105-130.45. (Effective for cigarettes exported before January 1, 2005 and repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.
§ 105-130.46. (This section has a delayed effective date and an expiration date - see notes) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
§ 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company.
§ 105-130.48. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
§ 105-131. Title; definitions; interpretation.
§ 105-131.1. Taxation of an S Corporation and its shareholders.
§ 105-131.2. Adjustment and characterization of income.
§ 105-131.3. Basis and adjustments.
§ 105-131.4. Carryforwards; carrybacks; loss limitation.
§ 105-131.5. Part-year resident shareholder.
§ 105-131.6. Distributions.
§ 105-131.7. Returns; shareholder agreements; mandatory withholding.
§ 105-131.8. Tax credits.
§ 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
§ 105-133. Short title.
§ 105-134. Purpose.
§ 105-134.1. Definitions.
§ 105-134.2. Individual income tax imposed.
§ 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
§ 105-134.3. Year of assessment.
§ 105-134.4. Taxable year.
§ 105-134.5. North Carolina taxable income defined.
§ 105-134.6. Adjustments to taxable income.
§ 105-134.7. Transitional adjustments.
§ 105-134.8. Inventory.
§§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.
§ 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
§ 105-151. Tax credits for income taxes paid to other states by individuals.
§ 105-151.1. Credit for construction of dwelling units for handicapped persons.
§ 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
§ 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.
§ 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-151.6: Expired.
§ 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.
§§ 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.
§ 105-151.11. Credit for child care and certain employment-related expenses.
§ 105-151.12. Credit for certain real property donations.
§ 105-151.13. Credit for conservation tillage equipment.
§ 105-151.14. Credit for gleaned crop.
§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
§ 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.
§ 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
§ 105-151.18. Credit for the disabled.
§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
§ 105-151.20. Credit or partial refund for tax paid on certain federal retirement benefits.
§ 105-151.21. Credit for property taxes paid on farm machinery.
§ 105-151.22. (Effective for taxable years ending before January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.
§ 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.
§ 105-151.24. Credit for children.
§ 105-151.25. Credit for construction of a poultry composting facility.
§ 105-151.26. (Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemize
§ 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
§ 105-151.28. (Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance.
§ 105-151.29. Credit for qualifying expenses of a production company.
§ 105-151.30. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
§ 105-151.31. (Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit.
§ 105-151.32. (Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses.
§ 105-152. Income tax returns.
§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
§ 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
§ 105-154. Information at the source returns.
§ 105-155. Time and place of filing returns; extensions; affirmation.
§ 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
§ 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.
§ 105-157. When tax must be paid.
§ 105-158. Taxation of certain armed forces personnel and other individuals upon death.
§ 105-159. Federal corrections.
§ 105-159.1. Designation of tax by individual to political party.
§ 105-159.2. Designation of tax to North Carolina Public Campaign Fund.
§ 105-160. Short title.
§ 105-160.1. Definitions.
§ 105-160.2. Imposition of tax.
§ 105-160.3. Tax credits.
§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
§ 105-160.5. Returns.
§ 105-160.6. Time and place of filing returns.
§ 105-160.7. When tax must be paid.
§ 105-160.8. Federal corrections.
§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
§§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).
§ 105-163.010. (Repealed effective for investments made on or after January 1, 2011) Definitions.
§ 105-163.011. Tax credits allowed.
§ 105-163.012. (Repealed effective for investments made on or after January 1, 2011) Limit; carry-over; ceiling; reduction in basis.
§ 105-163.013. (Repealed effective for investments made on or after January 1, 2011) Registration.
§ 105-163.014. (Repealed for investments made on or after January 1, 2011) Forfeiture of credit.
§ 105-163.015. Sunset.
§ 105-163.1. Definitions.
§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
§ 105-163.2. Employers must withhold taxes.
§ 105-163.2A. Pension payers must withhold taxes.
§ 105-163.2B. North Carolina State Lottery Commission must withhold taxes.
§ 105-163.3. (Effective for taxable years beginning before January 1, 2010) Certain payers must withhold taxes.
§ 105-163.4. Withholding does not create nexus.
§ 105-163.5. Employee exemptions allowable; certificates.
§ 105-163.6. When employer must file returns and pay withheld taxes.
§ 105-163.6A. Federal corrections.
§ 105-163.7. Statement to employees; information to Secretary.
§ 105-163.8. Liability of withholding agents.
§ 105-163.9. Refund of overpayment to withholding agent.
§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.
§§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
§ 105-163.15. Failure by individual to pay estimated income tax; interest.
§ 105-163.16. Overpayment refunded.
§§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
§§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
§ 105-163.22. Reciprocity.
§ 105-163.23. Withholding from federal employees.
§ 105-163.24. Construction of Article.
§§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.
§ 105-163.38. Definitions.
§ 105-163.39. Declarations of estimated income tax required.
§ 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.
§ 105-163.41. Underpayment.
§ 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.
§ 105-163.43. Overpayment refunded.
§ 105-163.44. Repealed by Session Laws 2000-140, s. 66.
§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-164.1. Short title.
§ 105-164.2. Purpose.
§ 105-164.3. Definitions.
§ 105-164.4. Tax imposed on retailers.
§ 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
§ 105-164.4B. Sourcing principles.
§ 105-164.4C. Telecommunications service and ancillary service.
§ 105-164.4D. Bundled transactions.
§ 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
§ 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.
§ 105-164.6. Complementary use tax.
§ 105-164.6A. Voluntary collection of use tax by sellers.
§ 105-164.7. Retailer to collect sales tax from purchaser as trustee for State.
§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.
§ 105-164.9. Advertisement to absorb tax unlawful.
§ 105-164.10. Retail bracket system.
§ 105-164.11. Excessive and erroneous collections.
§ 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.
§ 105-164.12A. Electric golf cart and battery charger considered a single article.
§ 105-164.12B. Tangible personal property sold below cost with conditional service contract.
§ 105-164.13. Retail sales and use tax.
§ 105-164.13A. Service charges on food, beverages, or meals.
§ 105-164.13B. Food exempt from tax.
§ 105-164.13C. Sales and use tax holiday.
§ 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
§ 105-164.14. Certain refunds authorized.
§ 105-164.15. Secretary shall provide forms.
§ 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate.
§ 105-164.16. Returns and payment of taxes.
§§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.
§ 105-164.19. Extension of time for making returns and payment.
§ 105-164.20. Cash or accrual basis of reporting.
§ 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.
§ 105-164.21A. Deduction for municipalities that sell electric power.
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.
§ 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.26. Presumption that sales are taxable.
§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.
§ 105-164.27A. Direct pay permit.
§ 105-164.28. Certificate of resale.
§ 105-164.28A. Other exemption certificates.
§ 105-164.29. Application for certificate of registration by wholesale merchants and retailers.
§ 105-164.29A. State government exemption process.
§ 105-164.30. Secretary or agent may examine books, etc.
§ 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.32. Incorrect returns; estimate.
§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
§ 105-164.35. Excessive payments; recomputing tax.
§ 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-164.37. Bankruptcy, receivership, etc.
§ 105-164.38. Tax is a lien.
§ 105-164.39. Attachment.
§ 105-164.40. Jeopardy assessment.
§ 105-164.41. Excess payments; refunds.
§ 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-164.42A. Short title.
§ 105-164.42B. Definitions.
§ 105-164.42C. Authority to enter Agreement.
§ 105-164.42D. Relationship to North Carolina law.
§ 105-164.42E. Agreement requirements.
§ 105-164.42F. Cooperating sovereigns.
§ 105-164.42G. Effect of Agreement.
§ 105-164.42H. Certification of certified automated system and effect of certification.
§ 105-164.42I. Contract with certified service provider and effect of contract.
§ 105-164.42J. Performance standard for multistate seller.
§ 105-164.42K. Registration and effect of registration.
§ 105-164.42L. Databases on taxing jurisdictions.
§ 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
§ 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
§ 105-164.44. Penalty and remedies of Article 9 applicable.
§ 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
§ 105-164.44B. Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment.
§ 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.
§ 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation.
§ 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
§ 105-164.44F. Distribution of part of telecommunications taxes to cities.
§ 105-164.44G. Distribution of part of tax on modular homes.
§ 105-164.44H. Transfer to State Public School Fund.
§ 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
§ 105-164.44J. Supplemental PEG channel support.
§§ 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.
§§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.
§§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.
§ 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-180. Repealed by Session Laws 1951, c. 643, s. 5.
§ 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.
§§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-187.1. Definitions.
§ 105-187.2. Highway use tax imposed.
§ 105-187.3. Rate of tax.
§ 105-187.4. Payment of tax.
§ 105-187.5. Alternate tax for those who rent or lease motor vehicles.
§ 105-187.6. Exemptions from highway use tax.
§ 105-187.7. Credits.
§ 105-187.8. Refund for return of purchased motor vehicle.
§ 105-187.9. (For effective date, see note) Disposition of tax proceeds.
§ 105-187.10. Penalties and remedies.
§ 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
§§ 105-187.12 through 105-187.14. Reserved for future codification purposes.
§ 105-187.15. Definitions.
§ 105-187.16. Tax imposed.
§ 105-187.17. Administration.
§ 105-187.18. Exemptions.
§ 105-187.19. Use of tax proceeds.
§ 105-187.20. Definitions.
§ 105-187.21. Tax imposed.
§ 105-187.22. Administration.
§ 105-187.23. Exemptions and refunds.
§ 105-187.24. Use of tax proceeds.
§§ 105-187.25 through 105-187.29. Reserved for future codification purposes.
§ 105-187.30. (See note for repeal of Article) Definitions.
§ 105-187.31. (See note for repeal of Article) Tax imposed.
§ 105-187.32. (See note for repeal of Article) Administration.
§ 105-187.33. (See note for repeal of Article) Exemptions and refunds.
§ 105-187.34. (See note for repeal of Article) Use of tax proceeds.
§ 105-187.35. Sunset.
§ 105-187.36. Reserved for future codification purposes.
§ 105-187.37. Reserved for future codification purposes.
§ 105-187.38. Reserved for future codification purposes.
§ 105-187.39. Reserved for future codification purposes.
§ 105-187.40. Definitions.
§ 105-187.41. Tax imposed on piped natural gas.
§ 105-187.42. Liability for the tax.
§ 105-187.43. Payment of the tax.
§ 105-187.44. Distribution of part of tax proceeds to cities.
§ 105-187.45. Information exchange and information returns.
§ 105-187.46. Records and audits.
§ 105-187.47. Reserved for future codification purposes.
§ 105-187.48. Reserved for future codification purposes.
§ 105-187.49. Reserved for future codification purposes.
§ 105-187.50. Definitions.
§ 105-187.51. Tax imposed on mill machinery.
§ 105-187.51A. (Repealed effective July 1, 2010 - See notes) Tax imposed on manufacturing fuel.
§ 105-187.51B. Tax imposed on certain recyclers, research and development companies, and industrial machinery refurbishing companies.
§ 105-187.51C. (Expiring for sales occurring on or after July 1, 2013) Tax imposed on datacenter machinery and equipment.
§ 105-187.52. Administration.
§ 105-187.53. Commercial logging items.
§ 105-187.54. Reserved for future codification purposes.
§ 105-187.55. Reserved for future codification purposes.
§ 105-187.56. Reserved for future codification purposes.
§ 105-187.57. Reserved for future codification purposes.
§ 105-187.58. Reserved for future codification purposes.
§ 105-187.59. Reserved for future codification purposes.
§ 105-187.60. Definitions.
§ 105-187.61. Tax imposed.
§ 105-187.62. Administration.
§ 105-187.63. Use of tax proceeds.
§ 105-188 (Repealed effective January 1, 2009) Gift taxes; classification of beneficiaries; exemptions; rates of tax.
§ 105-188.1. (Repealed effective January 1, 2009) Powers of appointment.
§ 105-189. (Repealed effective January 1, 2009) Transfer for less than adequate and full consideration.
§ 105-190. (Repealed effective January 1, 2009) Gifts made in property.
§ 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
§ 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-193. (Repealed effective January 1, 2009) Lien for tax; collection of tax.
§ 105-194. (Repealed effective January 1, 2009) Death of donor within three years; time of assessment.
§ 105-195. (Repealed effective January 1, 2009) Tax to be assessed upon actual value of property; manner of determining value of annuities, life estates and interests less than absolute interest.
§ 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
§ 105-197. (Repealed effective January 1, 2009) When return required; due date of tax and return.
§ 105-197.1. (Repealed effective January 1, 2009) Federal corrections.
§ 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).
§§ 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.
§§ 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-205. Repealed by Session Laws 1985, c. 656, s. 32.
§§ 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-210: Repealed by Session Laws 1979, c. 179, s. 4.
§§ 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.
§§ 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).
§§ 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-228.1. Defining taxes levied and assessed in this Article.
§ 105-228.2. Tax upon freight car line companies.
§ 105-228.3. Definitions.
§ 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
§ 105-228.5. Taxes measured by gross premiums.
§ 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
§ 105-228.5B. (Effective until June 30, 2010) Proceeds credited to High Risk Pool.
§ 105-228.6. Taxes in case of withdrawal from State.
§ 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.
§ 105-228.8. Retaliatory premium taxes.
§ 105-228.9. Commissioner of Insurance to administer portions of Article.
§ 105-228.10. No additional local taxes.
§§105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.
§ 105-228.21: Omitted.
§§ 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).
§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
§§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.
§ 105-228.28. Scope.
§ 105-228.29. Exemptions.
§ 105-228.30. Imposition of excise tax; distribution of proceeds.
§ 105-228.31. Repealed by Session Laws 1999-28, s. 1.
§ 105-228.32. Instrument must be marked to reflect tax paid.
§ 105-228.33. Taxes recoverable by action.
§ 105-228.34: Repealed by Session Laws 1999-28, s. 1.
§ 105-228.35. Administrative provisions.
§ 105-228.36: Repealed by Session Laws 1999-28, s. 1.
§ 105-228.37. Refund of overpayment of tax.
§§ 105-228.38 through 105-228.89. Reserved for future codification purposes.
§ 105-228.90. Scope and definitions.
§ 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
§ 105-230. Charter suspended for failure to report.
§ 105-231: Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
§ 105-232. Rights restored; receivership and liquidation.
§ 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
§ 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
§ 105-235. Every day's failure a separate offense.
§ 105-236. Penalties; situs of violations; penalty disposition.
§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.
§ 105-237. Waiver of penalties; installment payments.
§ 105-237.1. Compromise of liability.
§ 105-238. Tax a debt.
§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-239.1. Transferee liability.
§ 105-240. Tax upon settlement of fiduciary's account.
§ 105-240.1. Agreements with respect to domicile.
§ 105-241. Where and how taxes payable; tax period; liens.
§ 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.6. Statute of limitations for refunds.
§ 105-241.7. Procedure for obtaining a refund.
§ 105-241.8. Statute of limitations for assessments.
§ 105-241.9. Procedure for proposing an assessment.
§ 105-241.10. (Effective until January 1, 2009) Limit on refunds and assessments after a federal determination.
§ 105-241.11. Requesting review of proposed denial of refund or proposed assessment.
§ 105-241.12. Result when taxpayer does not request a review.
§ 105-241.13. Action on request for review.
§ 105-241.14. Final determination after Departmental review.
§ 105-241.15. Contested case hearing on final determination.
§ 105-241.16. Judicial review of decision after contested case hearing.
§ 105-241.17. Civil action challenging statute as unconstitutional.
§ 105-241.18. Class actions.
§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.
§ 105-241.20. Delivery of notice to the taxpayer.
§ 105-241.21. Interest on taxes.
§ 105-241.22. Collection of tax.
§ 105-241.23. Jeopardy assessment and collection.
§ 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
§ 105-242.1. Procedure for attachment and garnishment.
§ 105-242.2. Personal liability when certain taxes not paid.
§ 105-243. Taxes recoverable by action.
§ 105-243.1. Collection of tax debts.
§ 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).
§ 105-244.1. Cancellation of certain assessments.
§ 105-244.2. (Expires January 1, 2010) Reduction of certain sales tax assessments against small businesses.
§ 105-245. Failure of sheriff to execute order.
§ 105-246. Actions, when tried.
§ 105-247. Municipalities not to levy income and inheritance tax.
§ 105-248. Purpose of State taxes.
§ 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
§ 105-249: Repealed by Session Laws 1998-95, s. 27.
§ 105-249.1: Repealed by Session Laws 1998-95, s. 28.
§ 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
§ 105-249.3: Repealed by Session Laws 1998-98, s. 19.
§ 105-250. Law applicable to foreign corporations.
§ 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
§ 105-251. Information required of taxpayer and corrections based on information.
§ 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
§ 105-252. Returns required.
§ 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.
§ 105-254. Secretary to furnish forms.
§ 105-255. Secretary of Revenue to keep records.
§ 105-256. Publications prepared by Secretary of Revenue.
§ 105-256.1. Corporate annual report.
§ 105-257. Department may charge fee for report or other document.
§ 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
§ 105-258.1. Taxpayer interviews.
§ 105-258.2. (Effective January 1, 2009) Taxpayer conversations.
§ 105-259. Secrecy required of officials; penalty for violation.
§ 105-260. Evaluation of Department personnel.
§ 105-260.1. Delegation of authority to hold hearings.
§ 105-261. Secretary and deputies to administer oaths.
§ 105-262. Rules.
§ 105-263. (Effective until January 1, 2009) Extensions of time for filing a report or return.
§ 105-264. Effect of Secretary's interpretation of revenue laws.
§ 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.
§ 105-265: Repealed by Session Laws 1991, c. 45, s. 19.
§ 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-266.2. Refund of tax paid on substantial income later restored.
§ 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.
§ 105-268. Reciprocal comity.
§ 105-268.1. Agreements to coordinate the administration and collection of taxes.
§ 105-268.2. Expenditures and commitments authorized to effectuate agreements.
§ 105-268.3. Returns to be filed and taxes paid pursuant to agreements.
§ 105-269. Extraterritorial authority to enforce payment.
§ 105-269.1. Local authorities authorized to furnish office space.
§ 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-269.3. Enforcement of Subchapter V and fuel inspection tax.
§ 105-269.4. Election to apply income tax refund to following year's tax.
§ 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.
§ 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
§§ 105-269.7 through 105-269.12. Reserved for future codification purposes.
§ 105-269.13. Debts not collectible under North Carolina law.
§ 105-269.14. Payment of use tax with individual income tax.
§ 105-269.15. Income tax credits of partnerships.
§ 105-270. Repeal of laws imposing liability upon governing bodies of local units.
§ 105-271. Official title.
§ 105-272. Purpose of Subchapter.
§ 105-273. (Effective for taxes imposed for taxable years beginning before July 1, 2008) Definitions.
§ 105-274. Property subject to taxation.
§ 105-275. Property classified and excluded from the tax base.
§ 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.
§ 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.
§ 105-276. Taxation of intangible personal property.
§ 105-277. Property classified for taxation at reduced rates; certain deductions.
§ 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.
§ 105-277.01. Certain farm products classified for taxation at reduced valuation.
§ 105-277.1. (Effective for taxes imposed for taxable years beginning before July 1, 2009) Property tax homestead exclusion.
§ 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.
§ 105-277.1B. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Property tax homestead circuit breaker.
§ 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.
§ 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.
§ 105-277.1E. Reserved for future codification purposes.
§ 105-277.1F. Uniform provisions for payment of deferred taxes.
§ 105-277.2. Agricultural, horticultural, and forestland - Definitions.
§ 105-277.3. Agricultural, horticultural, and forestland - Classifications.
§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.
§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.
§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
§ 105-277.7. Use-Value Advisory Board.
§ 105-277.8. Taxation of property of nonprofit homeowners' association.
§ 105-277.9. Taxation of property inside certain roadway corridors.
§ 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
§ 105-277.11. Taxation of property subject to a development financing district agreement.
§ 105-277.12. Antique airplanes.
§ 105-277.13. Taxation of improvements on brownfields.
§ 105-277.14. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of working waterfront property.
§ 105-277.15. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land.
§ 105-277.16. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of low-income housing property.
§ 105-277.17. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property.
§ 105-278. Historic properties.
§ 105-278.1. Exemption of real and personal property owned by units of government.
§ 105-278.2. Burial property.
§ 105-278.3. Real and personal property used for religious purposes.
§ 105-278.4. Real and personal property used for educational purposes.
§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.
§ 105-278.6. Real and personal property used for charitable purposes.
§ 105-278.6A. Qualified retirement facility.
§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.
§ 105-278.8. Real and personal property used for charitable hospital purposes.
§ 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
§ 105-279. Repealed by Session Laws 1981, c. 819, s. 2.
§ 105-280. Repealed by Session Laws 1973, c. 695, s. 4.
§ 105-281. Repealed by Session Laws 1973, c. 695, s. 10.
§ 105-282. Repealed by Session Laws 1973, c. 695, s. 8.
§ 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
§§ 105-282.2 through 105-282.6. Reserved for future codification purposes.
§ 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.
§ 105-282.8. Assessment and collection.
§ 105-283. Uniform appraisal standards.
§ 105-284. Uniform assessment standard.
§ 105-285. Date as of which property is to be listed and appraised.
§ 105-286. Time for general reappraisal of real property.
§ 105-287. Changing appraised value of real property in years in which general reappraisal is not made.
§ 105-288. Property Tax Commission.
§ 105-289. Duties of Department of Revenue.
§ 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.
§ 105-290. Appeals to Property Tax Commission.
§ 105-291. Powers of Department and Commission.
§§ 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.
§ 105-294. County assessor.
§ 105-295. Oath of office for assessor.
§ 105-296. Powers and duties of assessor.
§ 105-297. Assistant assessor.
§ 105-298: Repealed by Session Laws 1987, c. 43, s. 3.
§ 105-299. Employment of experts.
§ 105-300. Tax commission.
§ 105-301. Place for listing real property.
§ 105-302. In whose name real property is to be listed.
§ 105-302.1. Reports on properties listed in name of unknown owner.
§ 105-303. Obtaining information on real property transfers; permanent listing.
§ 105-304. Place for listing tangible personal property.
§ 105-305. Place for listing intangible personal property.
§ 105-306. In whose name personal property is to be listed.
§ 105-307. Length of listing period; extension; preliminary work.
§ 105-308. Duty to list; penalty for failure.
§ 105-309. What the abstract shall contain.
§ 105-310. Affirmation; penalty for false affirmation.
§ 105-311. Duty to appear for purposes of listing and signing affirmation; use of agents and mail.
§ 105-312. Discovered property; appraisal; penalty.
§ 105-313. Report of property by multi-county business.
§ 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.
§ 105-315. Reports by persons having custody of tangible personal property of others.
§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.
§ 105-316.1. Tax permit required to move mobile home.
§ 105-316.2. Requirements for obtaining permit.
§ 105-316.3. Issuance of permits.
§ 105-316.4. Issuance of permits under repossession.
§ 105-316.5. Form of permit.
§ 105-316.6. Penalties for violations.
§ 105-316.7. Mobile home defined.
§ 105-316.8. Taxable situs not presumed.
§ 105-317. Appraisal of real property; adoption of schedules, standards, and rules.
§ 105-317.1. Appraisal of personal property; elements to be considered.
§ 105-317.2. Report on transfers of real property.
§ 105-318. Forms for listing, appraising, and assessing property.
§ 105-319. Tax records; preparation of scroll and tax book.
§ 105-320. Tax receipts; preparation.
§ 105-321. Disposition of tax records and receipts; order of collection.
§ 105-322. County board of equalization and review.
§ 105-323. Giving effect to decisions of the board of equalization and review.
§ 105-324. Repealed by Session Laws 1987, c. 295, s. 4.
§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
§ 105-325.1. Special committee for motor vehicle appeals.
§ 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
§ 105-327. Appraisal and assessment of property subject to city and town taxation.
§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
§ 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.
§ 105-330. (Effective until July 1, 2011 ¦ See Editor's note) Definitions.
§ 105-330.1. (Effective until July 1, 2011 ¦ See Editor's note) Classification of motor vehicles.
§ 105-330.2. (Effective until July 1, 2011) Appraisal, ownership, and situs.
§ 105-330.3. (Effective until July 1, 2011) Assessor's duty to list classified motor vehicles; application for exempt status.
§ 105-330.4. (Effective until July 1, 2011) Due date, interest, and enforcement remedies.
§ 105-330.5. (Effective until July 1, 2011) Listing and collecting procedures.
§ 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.
§ 105-330.7. (For repeal, see note) List of delinquents sent to Division of Motor Vehicles.
§ 105-330.8. (Effective until July 1, 2011) Deadlines not extended.
§ 105-330.9. Antique automobiles.
§ 105-330.10. (Effective until January 1, 2011 - See Editor's note) Combined Motor Vehicle and Registration Account.
§ 105-330.11. Memorandum of understanding.
§ 105-330.12 through 105-332. Reserved for future codification purposes.
§ 105-333. Definitions.
§ 105-334. Duty to file report; penalty for failure to file.
§ 105-335. Appraisal of property of public service companies.
§ 105-336. Methods of appraising certain properties of public service companies.
§ 105-337. Apportionment of taxable values to this State.
§ 105-338. Allocation of appraised valuation of system property among local taxing units.
§ 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock.
§ 105-340. Certification of appraised valuations of railroad companies.
§ 105-341. Certification of public service company system appraised valuations.
§ 105-342. Notice, hearing, and appeal.
§ 105-343. Penalty for failure to make required reports.
§ 105-344. Failure to pay tax; remedies; penalty.
§ 105-345. Right of appeal; filing of exceptions.
§ 105-345.1. No evidence admitted on appeal; remission for further evidence.
§ 105-345.2. Record on appeal; extent of review.
§ 105-345.3. Relief pending review on appeal.
§ 105-345.4. Appeal to Supreme Court.
§ 105-345.5. Judgment on appeal enforced by mandamus.
§ 105-346. Peremptory mandamus to enforce order when no appeal.
§ 105-347. Levy of property taxes.
§ 105-348. All interested persons charged with notice of taxes.
§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.
§ 105-350. General duties of tax collectors.
§ 105-351. Authority of successor collector.
§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
§ 105-353. Place for collection of taxes.
§ 105-354. Collections for districts and other units of local government.
§ 105-355. Creation of tax lien; date as of which lien attaches.
§ 105-356. Priority of tax liens.
§ 105-357. Payment of taxes.
§ 105-358. Waiver of penalties; partial payments.
§ 105-359. Prepayments.
§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment.
§ 105-361. Statement of amount of taxes due.
§ 105-362. Discharge of lien on real property.
§ 105-363. Remedies of cotenants and joint owners of real property.
§ 105-364. Collection of taxes outside the taxing unit.
§ 105-365. Preference accorded taxes in liquidation of debtors' estates.
§ 105-365.1. When and against whom collection remedies may be used.
§ 105-366. Remedies against personal property.
§ 105-367. Procedure for levy.
§ 105-368. Procedure for attachment and garnishment.
§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.
§§ 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.
§ 105-373. Settlements.
§ 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
§ 105-375. In rem method of foreclosure.
§ 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
§ 105-377. Time for contesting validity of tax foreclosure title.
§ 105-378. Limitation on use of remedies.
§ 105-379. Restriction on use of injunction and claim and delivery.
§ 105-380. No taxes to be released, refunded, or compromised.
§ 105-381. Taxpayer's remedies.
§ 105-382. Repealed by Session Laws 1977, c. 946, s. 3.
§ 105-383. Fiduciaries to pay taxes.
§ 105-384. Duties and liabilities of life tenant.
§ 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
§ 105-386. Tax paid by holder of lien; remedy.
§§ 105-387 through 105-392: Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).
§ 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).
§ 105-394. Immaterial irregularities.
§ 105-395. Application and effective date of Subchapter.
§ 105-395.1. Applicable date when due date falls on weekend or holiday.
§§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.
§§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
§ 105-405: Repealed by Session Laws 1963, c. 548.
§§ 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
§§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
§§ 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 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.
§§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-422: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.
§ 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-424. Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-436: Repealed by Session Laws 1991, c. 193, s. 5.
§ 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.
§ 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.
§§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.
§ 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.
§§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.
§ 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.
§§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
§§ 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.
§ 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.
§§ 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.
§ 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.
§§ 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
§ 105-449.37. Definitions; tax liability.
§ 105-449.38. (Effective until January 1, 2009) Tax levied.
§ 105-449.39. Credit for payment of motor fuel tax.
§ 105-449.40. Secretary may require bond.
§ 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.
§ 105-449.42. Payment of tax.
§ 105-449.42A. Leased motor vehicles.
§ 105-449.43. Application of tax proceeds.
§ 105-449.44. (Effective until January 1, 2009) How to determine the amount of fuel used in the State; presumption of amount used.
§ 105-449.45. Reports of carriers.
§ 105-449.46. Inspection of books and records.
§ 105-449.47. (Effective until January 1, 2009) Registration of vehicles.
§ 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.
§ 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
§ 105-449.49. Temporary permits.
§ 105-449.50. (Repealed effective January 1, 2009) Application blanks.
§ 105-449.51. (Effective until January 1, 2009) Violations declared to be misdemeanors.
§ 105-449.52. (Effective until January 1, 2009) Civil penalties applicable to motor carriers.
§ 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.
§ 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
§§ 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.
§ 105-449.57. Cooperative agreements between jurisdictions.
§ 105-449.58. Reserved for future codification purposes.
§ 105-449.59. Reserved for future codification purposes.
§ 105-449.60. (Effective until January 1, 2009) Definitions.
§ 105-449.61. Tax restrictions; administration.
§ 105-449.62. Nature of tax.
§ 105-449.63. Reserved for future codification purposes.
§ 105-449.64. Reserved for future codification purposes.
§ 105-449.65. List of persons who must have a license.
§ 105-449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get a license as an importer.
§ 105-449.67. List of persons who may obtain a license.
§ 105-449.68. (Effective until January 1, 2009) Restrictions on who can get a license as a distributor.
§ 105-449.69. How to apply for a license.
§ 105-449.70. Supplier election to collect tax on out-of-state removals.
§ 105-449.71. Permissive supplier election to collect tax on out-of-state removals.
§ 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
§ 105-449.73. Reasons why the Secretary can deny an application for a license.
§ 105-449.74. (Effective until January 1, 2009) Issuance of license.
§ 105-449.75. (Effective until January 1, 2009) License holder must notify the Secretary of discontinuance of business.
§ 105-449.76. Reasons why the Secretary can cancel a license.
§ 105-449.77. Records and lists of license applicants and license holders.
§ 105-449.78. Reserved for future codification purposes.
§ 105-449.79. Reserved for future codification purposes.
§ 105-449.80. Tax rate.
§ 105-449.81. Excise tax on motor fuel.
§ 105-449.82. Liability for tax on removals from a refinery or terminal.
§ 105-449.83. Liability for tax on imports.
§ 105-449.83A. Liability for tax on fuel grade ethanol.
§ 105-449.84. Liability for tax on blended fuel.
§ 105-449.84A. (Effective until January 1, 2009) Liability for tax on behind-the-rack transfers.
§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
§ 105-449.87. Backup tax and liability for the tax.
§ 105-449.88. Exemptions from the excise tax.
§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
§ 105-449.89. (Effective until January 1, 2009) Removals by out-of-state bulk-end user.
§ 105-449.90. When tax return and payment are due.
§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.
§ 105-449.91. Remittance of tax to supplier.
§ 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.
§ 105-449.93. Percentage discount for licensed distributors and some licensed importers.
§ 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.
§ 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
§ 105-449.96. (Effective until January 1, 2009) Information required on return filed by supplier.
§ 105-449.97. Deductions and discounts allowed a supplier when filing a return.
§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.
§ 105-449.99. Returns and discounts of importers.
§ 105-449.100. (Effective until January 1, 2009) Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
§ 105-449.102. Distributor to file return showing exports from a bulk plant.
§ 105-449.103. Reserved for future codification purposes.
§ 105-449.104. Use of name and account number on return.
§ 105-449.105. (Effective until January 1, 2009) Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use.
§ 105-449.105A. Monthly refunds for kerosene.
§ 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
§ 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
§ 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.
§ 105-449.108. When an application for a refund is due.
§ 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).
§ 105-449.110. Review of refund application and payment of refund.
§ 105-449.111. Reserved for future codification purposes.
§ 105-449.112. Reserved for future codification purposes.
§ 105-449.113. Reserved for future codification purposes.
§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.
§ 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
§ 105-449.115A. Shipping document required to transport fuel by tank wagon.
§ 105-449.116. Repealed by Session Laws 1999-438, s. 25.
§ 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
§ 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.
§ 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
§ 105-449.119. Review of civil penalty assessment.
§ 105-449.120. Acts that are misdemeanors.
§ 105-449.121. Record-keeping requirements; inspection authority.
§ 105-449.122. Equipment requirements.
§ 105-449.123. Marking requirements for dyed fuel storage facilities.
§ 105-449.124. Reserved for future codification purposes.
§ 105-449.125. Distribution of tax revenue among various funds and accounts.
§ 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund.
§ 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
§ 105-449.128. Reserved for future codification purposes.
§ 105-449.129. Reserved for future codification purposes.
§ 105-449.130. Definitions.
§ 105-449.131. List of persons who must have a license.
§ 105-449.132. How to apply for a license.
§ 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
§ 105-449.134. Denial or cancellation of license.
§ 105-449.135. Issuance of license; notification of changes.
§ 105-449.136. Tax on alternative fuel.
§ 105-449.137. Liability for and payment of the tax.
§ 105-449.138. (Effective January 1, 2009) Requirements for bulk-end users and retailers.
§ 105-449.139. Miscellaneous provisions.
§§ 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.
§ 105-458. Apportionment of payments in lieu of taxes between local units.
§ 105-459. Proration of T.V.A. funds.
§ 105-460. Distribution of funds by State Treasurer.
§ 105-461. Duty of finance officer, etc.
§ 105-462. Local units entitled to benefits; prerequisite for payments.
§ 105-463. Short title.
§ 105-464. Purpose and intent.
§ 105-465. County election as to adoption of local sales and use tax.
§ 105-466. Levy of tax.
§ 105-467. Scope of sales tax.
§ 105-468. Scope of use tax.
§ 105-468.1. Certain building materials exempt from sales and use taxes.
§ 105-469. Secretary to collect and administer local sales and use tax.
§ 105-470: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-471. Retailer to collect sales tax.
§ 105-472. Disposition and distribution of taxes collected.
§ 105-473. Repeal of levy.
§ 105-474. Definitions; construction of Article; remedies and penalties.
§§ 105-475 through 105-479. Reserved for future codification purposes.
§ 105-480. Short title.
§ 105-481. Purpose and intent.
§ 105-482. Limitations.
§ 105-483. Levy and collection of additional taxes.
§ 105-484. Form of ballot.
§ 105-485: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-486. Distribution of additional taxes.
§ 105-487. Use of additional tax revenue by counties.
§§ 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-495. Short title.
§ 105-496. Purpose and intent.
§ 105-497. Limitations.
§ 105-498. Levy and collection of additional taxes.
§ 105-499. Form of ballot.
§ 105-500: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-501. (Effective until October 1, 2009) Distribution of additional taxes.
§ 105-502. Use of additional tax revenue by counties.
§ 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
§ 105-504: Repealed by Session Laws 1998-98, s. 32.
§ 105-505. Reserved for future codification purposes.
§ 105-506. Short title; purpose.
§ 105-506.1. Definitions.
§ 105-506.2. Exemption of food.
§ 105-507. Limitations.
§ 105-507.1. Local election on adoption of sales and use tax.
§ 105-507.2. Levy and collection of sales and use tax.
§ 105-507.3. Distribution and use of taxes.
§ 105-507.4. Applicability.
§ 105-508. Special districts.
§ 105-508.1. Limitations.
§ 105-508.2. Distribution and use of taxes.
§ 105-509. Local election on adoption of sales and use tax - regional public transportation authority.
§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.
§ 105-510. Local election on adoption of sales and use tax - regional transportation authority.
§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority.
§ 105-511. Applicability.
§ 105-511.1. Limitations.
§ 105-511.2. Local election on adoption of sales and use tax.
§ 105-511.3. Levy and collection of sales and use tax.
§ 105-511.4. Distribution and use of taxes.
§ 105-512. Reserved for future codification purposes.
§ 105-513. Reserved for future codification purposes.
§ 105-514. Reserved for future codification purposes.
§ 105-515: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-516: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-517: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-518: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-519: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-520: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-521. Transitional local government hold harmless for repealed reimbursements.
§ 105-522. City hold harmless for repealed local taxes.
§ 105-523. County hold harmless for repealed local taxes.
§§ 105-24 through 105-534: Reserved for future codification purposes.
§ 105-535. Short title.
§ 105-536. Limitations.
§ 105-537. Levy.
§ 105-538. Administration of taxes.
§§ 105-539 through 105-549: Reserved for future codification purposes.
§ 105-550. Definitions.
§ 105-551. Tax on gross receipts authorized.
§ 105-552. Collection and administration of gross receipts tax.
§ 105-553. Exemptions and refunds.
§ 105-554. Use of tax proceeds.
§ 105-555. Repeal of tax or decrease in tax rate.
§§ 105-556 through 105-559. Reserved for future codification purposes.
§ 105-560. Definitions.
§ 105-561. Authority registration tax authorized.
§ 105-562. Collection and scope.
§ 105-563. Modification or repeal of tax.
§ 105-564. Distribution and use of proceeds.
§ 105-565. Reserved for future codification purposes.
§ 105-566. Reserved for future codification purposes.
§ 105-567. Reserved for future codification purposes.
§ 105-568. Reserved for future codification purposes.
§ 105-569. Reserved for future codification purposes.
§ 105-570. County Vehicle Registration Tax; shared with municipalities.
§ 105-600. Short title.
§ 105-601. Levy.
§ 105-602. Scope of tax.
§ 105-603. Administration and use.
§ 105-604. Repeal or reduction.
State Codes and Statutes
Statutes > North-carolina > Chapter_105
§ 105-1. Title and purpose of Subchapter.
§ 105-1.1. Supremacy of State Constitution.
§§ 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.
§ 105-32.1. Definitions.
§ 105-32.2. Estate tax imposed in amount equal to federal state death tax credit.
§ 105-32.3. Liability for estate tax.
§ 105-32.4. Payment of estate tax.
§ 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.
§ 105-32.6. Estate tax is a lien on real property in the estate.
§ 105-32.7. Generation-skipping transfer tax.
§ 105-32.8. Federal determination that changes the amount of tax payable to the State.
§ 105-33. Taxes under this Article.
§ 105-33.1. Definitions.
§ 105-34: Repealed by Session Laws 1979, c. 63.
§ 105-35: Repealed by Session Laws 1979, c. 72.
§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-37.1. Dances, athletic events, shows, exhibitions, and other entertainments.
§ 105-37.2: Repealed by Session Law 1998-96, s. 3.
§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).
§ 105-38.1. Motion picture shows.
§ 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
§ 105-40. Amusements - Certain exhibitions, performances, and entertainments exempt from tax.
§ 105-41. Attorneys-at-law and other professionals.
§ 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.
§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
§ 105-47: Repealed by Session Laws 1979, c. 69.
§ 105-48: Repealed by Session Laws 1979, c. 67.
§ 105-48.1: Repealed by Session Laws 1981, c. 7.
§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.
§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-51: Repealed by Session Laws 1989, c. 584, s. 12.
§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-52: Repealed by Session Laws 1979, c. 16, s. 1.
§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-56: Repealed by Session Laws 1981, c. 5.
§ 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.
§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-63: Repealed by Session Laws 1979, c. 65.
§ 105-64: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.
§§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.
§ 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-66: Repealed by Session Laws 1989, c. 584, s. 19.
§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
§ 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.
§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-71: Repealed by Session Laws 1979, c. 70.
§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-76: Repealed by Session Laws 1979, c. 62.
§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-78: Repealed by Session Laws 1979, c. 66.
§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.
§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-81. Repealed by Session Laws 1947, c. 501, s. 2.
§ 105-82: Repealed by Session Laws 1989, c. 584, s. 24.
§ 105-83. Installment paper dealers.
§ 105-84: Repealed by Session Laws 1979, c. 150, s. 5.
§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-87: Repealed by Session Laws 1981, c. 6.
§ 105-88. Loan agencies.
§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
§ 105-93: Repealed by Session Laws 1979, c. 68.
§ 105-94. Repealed by Session Laws 1947, c. 501, s. 2.
§ 105-95. Repealed by Session Laws 1947, c. 831, s. 2.
§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-100: Repealed by Session Laws 1979, c. 64.
§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.
§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
§ 105-102.3. Banks.
§ 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.
§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
§ 105-102.6. Publishers of newsprint publications.
§ 105-103. Unlawful to operate without license.
§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
§ 105-106. Effect of change in name of firm.
§ 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
§ 105-108. Property used in a licensed business not exempt from taxation.
§ 105-109. Obtaining license and paying tax.
§ 105-109.1. Repealed by Session Laws 1999-337, s.16.
§ 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).
§ 105-111: Repealed by Session Laws 2001-414, s. 2.
§ 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).
§ 105-113. Repealed by Session Laws 1999-337, s. 17.
§ 105-113.1: Deleted.
§ 105-113.2. Short title.
§ 105-113.3. Scope of tax; administration.
§ 105-113.4. Definitions.
§ 105-113.4A. Licenses.
§ 105-113.4B. Reasons why the Secretary can cancel a license.
§ 105-113.4C. Enforcement of Master Settlement Agreement Provisions.
§ 105-113.4D. Tax with respect to inventory on effective date of tax increase.
§ 105-113.5. Tax on cigarettes.
§ 105-113.6. Use tax levied.
§ 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
§ 105-113.8. Federal Constitution and statutes.
§ 105-113.9. Out-of-state shipments.
§ 105-113.10. Manufacturers shipping to distributors exempt.
§ 105-113.11. Licenses required.
§ 105-113.12. Distributor must obtain license.
§ 105-113.13. Secretary may investigate applicant for distributor's license and require a bond.
§§ 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
§ 105-113.16. Repealed by Session Laws 1999-333, s. 7.
§ 105-113.17. Identification of dispensers.
§ 105-113.18. Payment of tax; reports.
§§ 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.21. Discount; refund.
§§ 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.24. Out-of-State distributors to register and remit tax.
§ 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.26. Records to be kept.
§ 105-113.27. Non-tax-paid cigarettes.
§ 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.29. Unlicensed place of business.
§ 105-113.30. Records and reports.
§ 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.
§ 105-113.33. Criminal penalties.
§ 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.
§ 105-113.35. Tax on tobacco products other than cigarettes.
§ 105-113.36. Wholesale dealer and retail dealer must obtain license.
§ 105-113.37. Payment of tax.
§ 105-113.38. Bond.
§ 105-113.39. Discount; refund.
§ 105-113.40. Records of sales, inventories, and purchases to be kept.
§ 105-113.40A. Use of tax proceeds.
§§ 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.
§ 105-113.68. Definitions; scope.
§ 105-113.69. License tax; effect of license.
§ 105-113.70. Issuance, duration, transfer of license.
§ 105-113.71. Local government may refuse to issue license.
§ 105-113.72: Repealed by Session Laws 1998-95, s. 17.
§ 105-113.73. Misdemeanor.
§ 105-113.74: Repealed by Session Laws 1998-95, s. 18.
§ 105-113.75: Repealed by Session Laws 1998-95, s. 19.
§ 105-113.76: Repealed by Session Laws 1998-95, s. 20.
§ 105-113.77. City beer and wine retail licenses.
§ 105-113.78. County beer and wine retail licenses.
§ 105-113.79. City wholesaler license.
§ 105-113.80. Excise taxes on beer, wine, and liquor.
§ 105-113.81. Exemptions.
§ 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
§ 105-113.82. Distribution of part of beer and wine taxes.
§ 105-113.83. Payment of excise taxes.
§ 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
§ 105-113.85. Discount.
§ 105-113.86. Bonds.
§ 105-113.87. Refund for excise tax paid on sacramental wine.
§ 105-113.88. Record-keeping requirements.
§ 105-113.89. Other applicable administrative provisions.
§§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
§ 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
§§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
§ 105-113.105. Purpose.
§ 105-113.106. Definitions.
§ 105-113.107. Excise tax on unauthorized substances.
§ 105-113.107A. Exemptions.
§ 105-113.108. Reports; revenue stamps.
§ 105-113.109. When tax payable.
§ 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.
§ 105-113.110A. Administration.
§ 105-113.111. Assessments.
§ 105-113.112. Confidentiality of information.
§ 105-113.113. Use of tax proceeds.
§ 105-114. Nature of taxes; definitions.
§ 105-114.1. Limited liability companies.
§ 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
§ 105-116. Franchise or privilege tax on electric power, water, and sewerage companies.
§ 105-116.1. Distribution of gross receipts taxes to cities.
§§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
§ 105-119: Repealed by Session Laws 2000-173, s. 7.
§ 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.
§ 105-120.1: Repealed by Session Laws 2000-173, s. 7.
§ 105-120.2. Franchise or privilege tax on holding companies.
§ 105-121: Repealed by Session Laws 1945, c. 752, s. 1.
§ 105-121.1. Mutual burial associations.
§ 105-122. Franchise or privilege tax on domestic and foreign corporations.
§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
§ 105-123: Repealed by Session Laws 1991, c. 30, s. 1.
§ 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-125. Exempt corporations.
§ 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-127. When franchise or privilege taxes payable.
§ 105-128. Power of attorney.
§ 105-129. Extension of time for filing returns.
§ 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.
§ 105-129.2. (See note for repeal) Definitions.
§ 105-129.2A. Sunset; studies.
§ 105-129.3. (See note for repeal) Enterprise tier designation.
§ 105-129.3A. (See note for repeal) Development zone designation.
§ 105-129.3B. (See note for repeal) Agrarian growth zone designation.
§ 105-129.4. (See note for repeal) Eligibility; forfeiture.
§ 105-129.5. (See note for repeal) Tax election; cap; carryforwards; limitations.
§ 105-129.6. (See note for repeal) Fees and reports.
§ 105-129.7. (See note for repeal) Substantiation.
§ 105-129.8. (See note for repeal) Credit for creating jobs.
§ 105-129.9. (See note for repeal) Credit for investing in machinery and equipment.
§ 105-129.9A. (See Editor's note for repeal) Technology commercialization credit.
§ 105-129.10. (Repealed effective for taxable years beginning on or after January 1, 2006) Credit for research and development.
§ 105-129.11. (See Editor's note for repeal) Credit for worker training.
§ 105-129.12. (See Editor's note for repeal) Credit for investing in central office or aircraft facility property.
§ 105-129.12A. (See Editor's note for repeal) Credit for substantial investment in other property.
§ 105-129.13. (See Editor's note for repeal) Credit for development zone projects.
§ 105-129.14. Reserved for future codification purposes.
§ 105-129.15. Definitions.
§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
§ 105-129.16A. (Repealed January 1, 2016) Credit for investing in renewable energy property.
§ 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 fe
§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.
§ 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2011) Credit for constructing renewable fuel facilities.
§ 105-129.16E. (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2010) Credit for small business employee health benefi
§ 105-129.16F. (Effective for taxable years beginning on or after January 1, 2008, and repealed for taxable years beginning on or after January 1, 2010) Credit for biodiesel producers.
§ 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2012) Work Opportunity Tax Credit.
§ 105-129.16H. 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.
§ 105-129.17. Tax election; cap.
§ 105-129.18. (See Editor's note for repeal) Substantiation.
§ 105-129.19. Reports.
§§ 105-129.20 through 105-129.24. Reserved for future codification purposes.
§ 105-129.25. Definitions.
§ 105-129.26. Qualification; forfeiture.
§ 105-129.27. Credit for investing in large or major recycling facility.
§ 105-129.28. (Repealed effective January 1, 2008. See note) Credit for reinvestment.
§§ 105-129.29 through 105-129.34. Reserved for future codification purposes.
§ 105-129.35. Credit for rehabilitating income-producing historic structure.
§ 105-129.36. Credit for rehabilitating nonincome-producing historic structure.
§ 105-129.36A. Rules; fees.
§ 105-129.37. Tax credited; credit limitations.
§ 105-129.38. Reports.
§ 105-129.39: Reserved for future codification purposes.
§ 105-129.40. (See Editor's note for repeal) Scope and definitions.
§ 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
§ 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
§ 105-129.43. (See Editor's note for repeal) Substantiation.
§ 105-129.44. (See note for repeal.) Report.
§ 105-129.45. Sunset.
§ 105-129.46: Reserved for future codification purposes.
§ 105-129.47: Reserved for future codification purposes.
§ 105-129.48: Reserved for future codification purposes.
§ 105-129.49: Reserved for future codification purposes.
§ 105-129.50. (See note for effective date and repeal) Definitions.
§ 105-129.51. (See notes) Administration; sunset.
§ 105-129.52. (See notes) Tax election; cap.
§ 105-129.53. (See notes) Substantiation.
§ 105-129.54. (See notes) Reports.
§ 105-129.55. (See notes) Credit for North Carolina research and development.
§ 105-129.56. Reserved for future codification purposes.
§ 105-129.57. Reserved for future codification purposes.
§ 105-129.58. Reserved for future codification purposes.
§ 105-129.59. Reserved for future codification purposes.
§ 105-129.60. (For delayed repeal, see note) Legislative findings.
§ 105-129.61. (For delayed repeal, see note) Definitions.
§ 105-129.62. (For delayed repeal, see note) Eligibility.
§ 105-129.63. (For delayed repeal, see note) Determination by the Secretary of Commerce.
§ 105-129.64. (For delayed repeal, see note) Credit for major computer manufacturing facilities.
§ 105-129.65. (For delayed repeal, see note) Allocation; cap; makeup; and carryforward.
§ 105-129.65A. (For delayed repeal, see note) Reports.
§ 105-129.66. Sunset.
§ 105-129.67. Reserved for future codification purposes.
§ 105-129.68. Reserved for future codification purposes.
§ 105-129.69. Reserved for future codification purposes.
§ 105-129.70. (See note for repeal) Definitions.
§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.
§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
§ 105-129.73. (See note for repeal) Tax credited; cap.
§ 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.
§ 105-129.75. (Effective for taxable years beginning before January 1, 2008) Sunset.
§ 105-129.76. Reserved for future codification purposes.
§ 105-129.77. Reserved for future codification purposes.
§ 105-129.78. Reserved for future codification purposes.
§ 105-129.79. Reserved for future codification purposes.
§ 105-129.80. (See notes) Legislative findings.
§ 105-129.81. (See notes) Definitions.
§ 105-129.82. (See note) Sunset; studies.
§ 105-129.83. (See notes) Eligibility; forfeiture.
§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.
§ 105-129.85. (See notes) Fees and reports.
§ 105-129.86. (See notes) Substantiation.
§ 105-129.87. (See notes) Credit for creating jobs.
§ 105-129.88. (See notes) Credit for investing in business property.
§ 105-129.89. (See notes) Credit for investment in real property.
§ 105-129.90. Reserved for future codification purposes.
§ 105-129.91. Reserved for future codification purposes.
§ 105-129.92. Reserved for future codification purposes.
§ 105-129.93. Reserved for future codification purposes.
§ 105-129.94. Reserved for future codification purposes.
§ 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
§ 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.
§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Reports.
§ 105-129.99. Sunset.
§ 105-130. Short title.
§ 105-130.1. Purpose.
§ 105-130.2. Definitions.
§ 105-130.3. Corporations.
§ 105-130.3A: Expired.
§ 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
§ 105-130.4. Allocation and apportionment of income for corporations.
§ 105-130.5. Adjustments to federal taxable income in determining State net income.
§ 105-130.6. Subsidiary and affiliated corporations.
§ 105-130.6A. Adjustment for expenses related to dividends.
§ 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
§ 105-130.7A. Royalty income reporting option.
§ 105-130.8. Net economic loss.
§ 105-130.9. Contributions.
§ 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.
§ 105-130.10A. Amortization of equipment mandated by OSHA.
§ 105-130.11. Conditional and other exemptions.
§ 105-130.12. Real estate investment trusts.
§ 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.
§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
§ 105-130.15. Basis of return of net income.
§ 105-130.16. Returns.
§ 105-130.17. (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns.
§ 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
§ 105-130.19. When tax must be paid.
§ 105-130.20. Federal corrections.
§ 105-130.21. Information at the source.
§ 105-130.22. Tax credit for construction of dwelling units for handicapped persons.
§ 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
§ 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-130.27 Expired.
§ 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 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.
§§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.
§ 105-130.34. Credit for certain real property donations.
§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
§ 105-130.36. Credit for conservation tillage equipment.
§ 105-130.37. Credit for gleaned crop.
§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
§ 105-130.39. Credit for certain telephone subscriber line charges.
§ 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
§ 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.
§ 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.
§ 105-130.43. Credit for savings and loan supervisory fees.
§ 105-130.44. Credit for construction of poultry composting facility.
§ 105-130.45. (Effective for cigarettes exported before January 1, 2005 and repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.
§ 105-130.46. (This section has a delayed effective date and an expiration date - see notes) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
§ 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company.
§ 105-130.48. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
§ 105-131. Title; definitions; interpretation.
§ 105-131.1. Taxation of an S Corporation and its shareholders.
§ 105-131.2. Adjustment and characterization of income.
§ 105-131.3. Basis and adjustments.
§ 105-131.4. Carryforwards; carrybacks; loss limitation.
§ 105-131.5. Part-year resident shareholder.
§ 105-131.6. Distributions.
§ 105-131.7. Returns; shareholder agreements; mandatory withholding.
§ 105-131.8. Tax credits.
§ 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
§ 105-133. Short title.
§ 105-134. Purpose.
§ 105-134.1. Definitions.
§ 105-134.2. Individual income tax imposed.
§ 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
§ 105-134.3. Year of assessment.
§ 105-134.4. Taxable year.
§ 105-134.5. North Carolina taxable income defined.
§ 105-134.6. Adjustments to taxable income.
§ 105-134.7. Transitional adjustments.
§ 105-134.8. Inventory.
§§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.
§ 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
§ 105-151. Tax credits for income taxes paid to other states by individuals.
§ 105-151.1. Credit for construction of dwelling units for handicapped persons.
§ 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
§ 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.
§ 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-151.6: Expired.
§ 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.
§§ 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.
§ 105-151.11. Credit for child care and certain employment-related expenses.
§ 105-151.12. Credit for certain real property donations.
§ 105-151.13. Credit for conservation tillage equipment.
§ 105-151.14. Credit for gleaned crop.
§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
§ 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.
§ 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
§ 105-151.18. Credit for the disabled.
§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
§ 105-151.20. Credit or partial refund for tax paid on certain federal retirement benefits.
§ 105-151.21. Credit for property taxes paid on farm machinery.
§ 105-151.22. (Effective for taxable years ending before January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.
§ 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.
§ 105-151.24. Credit for children.
§ 105-151.25. Credit for construction of a poultry composting facility.
§ 105-151.26. (Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemize
§ 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
§ 105-151.28. (Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance.
§ 105-151.29. Credit for qualifying expenses of a production company.
§ 105-151.30. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
§ 105-151.31. (Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit.
§ 105-151.32. (Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses.
§ 105-152. Income tax returns.
§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
§ 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
§ 105-154. Information at the source returns.
§ 105-155. Time and place of filing returns; extensions; affirmation.
§ 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
§ 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.
§ 105-157. When tax must be paid.
§ 105-158. Taxation of certain armed forces personnel and other individuals upon death.
§ 105-159. Federal corrections.
§ 105-159.1. Designation of tax by individual to political party.
§ 105-159.2. Designation of tax to North Carolina Public Campaign Fund.
§ 105-160. Short title.
§ 105-160.1. Definitions.
§ 105-160.2. Imposition of tax.
§ 105-160.3. Tax credits.
§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
§ 105-160.5. Returns.
§ 105-160.6. Time and place of filing returns.
§ 105-160.7. When tax must be paid.
§ 105-160.8. Federal corrections.
§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
§§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).
§ 105-163.010. (Repealed effective for investments made on or after January 1, 2011) Definitions.
§ 105-163.011. Tax credits allowed.
§ 105-163.012. (Repealed effective for investments made on or after January 1, 2011) Limit; carry-over; ceiling; reduction in basis.
§ 105-163.013. (Repealed effective for investments made on or after January 1, 2011) Registration.
§ 105-163.014. (Repealed for investments made on or after January 1, 2011) Forfeiture of credit.
§ 105-163.015. Sunset.
§ 105-163.1. Definitions.
§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
§ 105-163.2. Employers must withhold taxes.
§ 105-163.2A. Pension payers must withhold taxes.
§ 105-163.2B. North Carolina State Lottery Commission must withhold taxes.
§ 105-163.3. (Effective for taxable years beginning before January 1, 2010) Certain payers must withhold taxes.
§ 105-163.4. Withholding does not create nexus.
§ 105-163.5. Employee exemptions allowable; certificates.
§ 105-163.6. When employer must file returns and pay withheld taxes.
§ 105-163.6A. Federal corrections.
§ 105-163.7. Statement to employees; information to Secretary.
§ 105-163.8. Liability of withholding agents.
§ 105-163.9. Refund of overpayment to withholding agent.
§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.
§§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
§ 105-163.15. Failure by individual to pay estimated income tax; interest.
§ 105-163.16. Overpayment refunded.
§§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
§§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
§ 105-163.22. Reciprocity.
§ 105-163.23. Withholding from federal employees.
§ 105-163.24. Construction of Article.
§§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.
§ 105-163.38. Definitions.
§ 105-163.39. Declarations of estimated income tax required.
§ 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.
§ 105-163.41. Underpayment.
§ 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.
§ 105-163.43. Overpayment refunded.
§ 105-163.44. Repealed by Session Laws 2000-140, s. 66.
§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-164.1. Short title.
§ 105-164.2. Purpose.
§ 105-164.3. Definitions.
§ 105-164.4. Tax imposed on retailers.
§ 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
§ 105-164.4B. Sourcing principles.
§ 105-164.4C. Telecommunications service and ancillary service.
§ 105-164.4D. Bundled transactions.
§ 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
§ 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.
§ 105-164.6. Complementary use tax.
§ 105-164.6A. Voluntary collection of use tax by sellers.
§ 105-164.7. Retailer to collect sales tax from purchaser as trustee for State.
§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.
§ 105-164.9. Advertisement to absorb tax unlawful.
§ 105-164.10. Retail bracket system.
§ 105-164.11. Excessive and erroneous collections.
§ 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.
§ 105-164.12A. Electric golf cart and battery charger considered a single article.
§ 105-164.12B. Tangible personal property sold below cost with conditional service contract.
§ 105-164.13. Retail sales and use tax.
§ 105-164.13A. Service charges on food, beverages, or meals.
§ 105-164.13B. Food exempt from tax.
§ 105-164.13C. Sales and use tax holiday.
§ 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
§ 105-164.14. Certain refunds authorized.
§ 105-164.15. Secretary shall provide forms.
§ 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate.
§ 105-164.16. Returns and payment of taxes.
§§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.
§ 105-164.19. Extension of time for making returns and payment.
§ 105-164.20. Cash or accrual basis of reporting.
§ 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.
§ 105-164.21A. Deduction for municipalities that sell electric power.
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.
§ 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.26. Presumption that sales are taxable.
§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.
§ 105-164.27A. Direct pay permit.
§ 105-164.28. Certificate of resale.
§ 105-164.28A. Other exemption certificates.
§ 105-164.29. Application for certificate of registration by wholesale merchants and retailers.
§ 105-164.29A. State government exemption process.
§ 105-164.30. Secretary or agent may examine books, etc.
§ 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
§ 105-164.32. Incorrect returns; estimate.
§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
§ 105-164.35. Excessive payments; recomputing tax.
§ 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-164.37. Bankruptcy, receivership, etc.
§ 105-164.38. Tax is a lien.
§ 105-164.39. Attachment.
§ 105-164.40. Jeopardy assessment.
§ 105-164.41. Excess payments; refunds.
§ 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-164.42A. Short title.
§ 105-164.42B. Definitions.
§ 105-164.42C. Authority to enter Agreement.
§ 105-164.42D. Relationship to North Carolina law.
§ 105-164.42E. Agreement requirements.
§ 105-164.42F. Cooperating sovereigns.
§ 105-164.42G. Effect of Agreement.
§ 105-164.42H. Certification of certified automated system and effect of certification.
§ 105-164.42I. Contract with certified service provider and effect of contract.
§ 105-164.42J. Performance standard for multistate seller.
§ 105-164.42K. Registration and effect of registration.
§ 105-164.42L. Databases on taxing jurisdictions.
§ 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
§ 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
§ 105-164.44. Penalty and remedies of Article 9 applicable.
§ 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
§ 105-164.44B. Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment.
§ 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.
§ 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation.
§ 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
§ 105-164.44F. Distribution of part of telecommunications taxes to cities.
§ 105-164.44G. Distribution of part of tax on modular homes.
§ 105-164.44H. Transfer to State Public School Fund.
§ 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
§ 105-164.44J. Supplemental PEG channel support.
§§ 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.
§§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.
§§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.
§ 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-180. Repealed by Session Laws 1951, c. 643, s. 5.
§ 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.
§§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-187.1. Definitions.
§ 105-187.2. Highway use tax imposed.
§ 105-187.3. Rate of tax.
§ 105-187.4. Payment of tax.
§ 105-187.5. Alternate tax for those who rent or lease motor vehicles.
§ 105-187.6. Exemptions from highway use tax.
§ 105-187.7. Credits.
§ 105-187.8. Refund for return of purchased motor vehicle.
§ 105-187.9. (For effective date, see note) Disposition of tax proceeds.
§ 105-187.10. Penalties and remedies.
§ 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
§§ 105-187.12 through 105-187.14. Reserved for future codification purposes.
§ 105-187.15. Definitions.
§ 105-187.16. Tax imposed.
§ 105-187.17. Administration.
§ 105-187.18. Exemptions.
§ 105-187.19. Use of tax proceeds.
§ 105-187.20. Definitions.
§ 105-187.21. Tax imposed.
§ 105-187.22. Administration.
§ 105-187.23. Exemptions and refunds.
§ 105-187.24. Use of tax proceeds.
§§ 105-187.25 through 105-187.29. Reserved for future codification purposes.
§ 105-187.30. (See note for repeal of Article) Definitions.
§ 105-187.31. (See note for repeal of Article) Tax imposed.
§ 105-187.32. (See note for repeal of Article) Administration.
§ 105-187.33. (See note for repeal of Article) Exemptions and refunds.
§ 105-187.34. (See note for repeal of Article) Use of tax proceeds.
§ 105-187.35. Sunset.
§ 105-187.36. Reserved for future codification purposes.
§ 105-187.37. Reserved for future codification purposes.
§ 105-187.38. Reserved for future codification purposes.
§ 105-187.39. Reserved for future codification purposes.
§ 105-187.40. Definitions.
§ 105-187.41. Tax imposed on piped natural gas.
§ 105-187.42. Liability for the tax.
§ 105-187.43. Payment of the tax.
§ 105-187.44. Distribution of part of tax proceeds to cities.
§ 105-187.45. Information exchange and information returns.
§ 105-187.46. Records and audits.
§ 105-187.47. Reserved for future codification purposes.
§ 105-187.48. Reserved for future codification purposes.
§ 105-187.49. Reserved for future codification purposes.
§ 105-187.50. Definitions.
§ 105-187.51. Tax imposed on mill machinery.
§ 105-187.51A. (Repealed effective July 1, 2010 - See notes) Tax imposed on manufacturing fuel.
§ 105-187.51B. Tax imposed on certain recyclers, research and development companies, and industrial machinery refurbishing companies.
§ 105-187.51C. (Expiring for sales occurring on or after July 1, 2013) Tax imposed on datacenter machinery and equipment.
§ 105-187.52. Administration.
§ 105-187.53. Commercial logging items.
§ 105-187.54. Reserved for future codification purposes.
§ 105-187.55. Reserved for future codification purposes.
§ 105-187.56. Reserved for future codification purposes.
§ 105-187.57. Reserved for future codification purposes.
§ 105-187.58. Reserved for future codification purposes.
§ 105-187.59. Reserved for future codification purposes.
§ 105-187.60. Definitions.
§ 105-187.61. Tax imposed.
§ 105-187.62. Administration.
§ 105-187.63. Use of tax proceeds.
§ 105-188 (Repealed effective January 1, 2009) Gift taxes; classification of beneficiaries; exemptions; rates of tax.
§ 105-188.1. (Repealed effective January 1, 2009) Powers of appointment.
§ 105-189. (Repealed effective January 1, 2009) Transfer for less than adequate and full consideration.
§ 105-190. (Repealed effective January 1, 2009) Gifts made in property.
§ 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
§ 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-193. (Repealed effective January 1, 2009) Lien for tax; collection of tax.
§ 105-194. (Repealed effective January 1, 2009) Death of donor within three years; time of assessment.
§ 105-195. (Repealed effective January 1, 2009) Tax to be assessed upon actual value of property; manner of determining value of annuities, life estates and interests less than absolute interest.
§ 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
§ 105-197. (Repealed effective January 1, 2009) When return required; due date of tax and return.
§ 105-197.1. (Repealed effective January 1, 2009) Federal corrections.
§ 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).
§§ 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.
§§ 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-205. Repealed by Session Laws 1985, c. 656, s. 32.
§§ 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.
§ 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-210: Repealed by Session Laws 1979, c. 179, s. 4.
§§ 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).
§ 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.
§§ 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).
§§ 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.
§ 105-228.1. Defining taxes levied and assessed in this Article.
§ 105-228.2. Tax upon freight car line companies.
§ 105-228.3. Definitions.
§ 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
§ 105-228.5. Taxes measured by gross premiums.
§ 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
§ 105-228.5B. (Effective until June 30, 2010) Proceeds credited to High Risk Pool.
§ 105-228.6. Taxes in case of withdrawal from State.
§ 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.
§ 105-228.8. Retaliatory premium taxes.
§ 105-228.9. Commissioner of Insurance to administer portions of Article.
§ 105-228.10. No additional local taxes.
§§105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.
§ 105-228.21: Omitted.
§§ 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).
§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
§§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.
§ 105-228.28. Scope.
§ 105-228.29. Exemptions.
§ 105-228.30. Imposition of excise tax; distribution of proceeds.
§ 105-228.31. Repealed by Session Laws 1999-28, s. 1.
§ 105-228.32. Instrument must be marked to reflect tax paid.
§ 105-228.33. Taxes recoverable by action.
§ 105-228.34: Repealed by Session Laws 1999-28, s. 1.
§ 105-228.35. Administrative provisions.
§ 105-228.36: Repealed by Session Laws 1999-28, s. 1.
§ 105-228.37. Refund of overpayment of tax.
§§ 105-228.38 through 105-228.89. Reserved for future codification purposes.
§ 105-228.90. Scope and definitions.
§ 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
§ 105-230. Charter suspended for failure to report.
§ 105-231: Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
§ 105-232. Rights restored; receivership and liquidation.
§ 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
§ 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
§ 105-235. Every day's failure a separate offense.
§ 105-236. Penalties; situs of violations; penalty disposition.
§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.
§ 105-237. Waiver of penalties; installment payments.
§ 105-237.1. Compromise of liability.
§ 105-238. Tax a debt.
§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-239.1. Transferee liability.
§ 105-240. Tax upon settlement of fiduciary's account.
§ 105-240.1. Agreements with respect to domicile.
§ 105-241. Where and how taxes payable; tax period; liens.
§ 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-241.6. Statute of limitations for refunds.
§ 105-241.7. Procedure for obtaining a refund.
§ 105-241.8. Statute of limitations for assessments.
§ 105-241.9. Procedure for proposing an assessment.
§ 105-241.10. (Effective until January 1, 2009) Limit on refunds and assessments after a federal determination.
§ 105-241.11. Requesting review of proposed denial of refund or proposed assessment.
§ 105-241.12. Result when taxpayer does not request a review.
§ 105-241.13. Action on request for review.
§ 105-241.14. Final determination after Departmental review.
§ 105-241.15. Contested case hearing on final determination.
§ 105-241.16. Judicial review of decision after contested case hearing.
§ 105-241.17. Civil action challenging statute as unconstitutional.
§ 105-241.18. Class actions.
§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.
§ 105-241.20. Delivery of notice to the taxpayer.
§ 105-241.21. Interest on taxes.
§ 105-241.22. Collection of tax.
§ 105-241.23. Jeopardy assessment and collection.
§ 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
§ 105-242.1. Procedure for attachment and garnishment.
§ 105-242.2. Personal liability when certain taxes not paid.
§ 105-243. Taxes recoverable by action.
§ 105-243.1. Collection of tax debts.
§ 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).
§ 105-244.1. Cancellation of certain assessments.
§ 105-244.2. (Expires January 1, 2010) Reduction of certain sales tax assessments against small businesses.
§ 105-245. Failure of sheriff to execute order.
§ 105-246. Actions, when tried.
§ 105-247. Municipalities not to levy income and inheritance tax.
§ 105-248. Purpose of State taxes.
§ 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
§ 105-249: Repealed by Session Laws 1998-95, s. 27.
§ 105-249.1: Repealed by Session Laws 1998-95, s. 28.
§ 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
§ 105-249.3: Repealed by Session Laws 1998-98, s. 19.
§ 105-250. Law applicable to foreign corporations.
§ 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
§ 105-251. Information required of taxpayer and corrections based on information.
§ 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
§ 105-252. Returns required.
§ 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.
§ 105-254. Secretary to furnish forms.
§ 105-255. Secretary of Revenue to keep records.
§ 105-256. Publications prepared by Secretary of Revenue.
§ 105-256.1. Corporate annual report.
§ 105-257. Department may charge fee for report or other document.
§ 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
§ 105-258.1. Taxpayer interviews.
§ 105-258.2. (Effective January 1, 2009) Taxpayer conversations.
§ 105-259. Secrecy required of officials; penalty for violation.
§ 105-260. Evaluation of Department personnel.
§ 105-260.1. Delegation of authority to hold hearings.
§ 105-261. Secretary and deputies to administer oaths.
§ 105-262. Rules.
§ 105-263. (Effective until January 1, 2009) Extensions of time for filing a report or return.
§ 105-264. Effect of Secretary's interpretation of revenue laws.
§ 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.
§ 105-265: Repealed by Session Laws 1991, c. 45, s. 19.
§ 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-266.2. Refund of tax paid on substantial income later restored.
§ 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.
§ 105-268. Reciprocal comity.
§ 105-268.1. Agreements to coordinate the administration and collection of taxes.
§ 105-268.2. Expenditures and commitments authorized to effectuate agreements.
§ 105-268.3. Returns to be filed and taxes paid pursuant to agreements.
§ 105-269. Extraterritorial authority to enforce payment.
§ 105-269.1. Local authorities authorized to furnish office space.
§ 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
§ 105-269.3. Enforcement of Subchapter V and fuel inspection tax.
§ 105-269.4. Election to apply income tax refund to following year's tax.
§ 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.
§ 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
§§ 105-269.7 through 105-269.12. Reserved for future codification purposes.
§ 105-269.13. Debts not collectible under North Carolina law.
§ 105-269.14. Payment of use tax with individual income tax.
§ 105-269.15. Income tax credits of partnerships.
§ 105-270. Repeal of laws imposing liability upon governing bodies of local units.
§ 105-271. Official title.
§ 105-272. Purpose of Subchapter.
§ 105-273. (Effective for taxes imposed for taxable years beginning before July 1, 2008) Definitions.
§ 105-274. Property subject to taxation.
§ 105-275. Property classified and excluded from the tax base.
§ 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.
§ 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.
§ 105-276. Taxation of intangible personal property.
§ 105-277. Property classified for taxation at reduced rates; certain deductions.
§ 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.
§ 105-277.01. Certain farm products classified for taxation at reduced valuation.
§ 105-277.1. (Effective for taxes imposed for taxable years beginning before July 1, 2009) Property tax homestead exclusion.
§ 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.
§ 105-277.1B. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Property tax homestead circuit breaker.
§ 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.
§ 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.
§ 105-277.1E. Reserved for future codification purposes.
§ 105-277.1F. Uniform provisions for payment of deferred taxes.
§ 105-277.2. Agricultural, horticultural, and forestland - Definitions.
§ 105-277.3. Agricultural, horticultural, and forestland - Classifications.
§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.
§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.
§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
§ 105-277.7. Use-Value Advisory Board.
§ 105-277.8. Taxation of property of nonprofit homeowners' association.
§ 105-277.9. Taxation of property inside certain roadway corridors.
§ 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
§ 105-277.11. Taxation of property subject to a development financing district agreement.
§ 105-277.12. Antique airplanes.
§ 105-277.13. Taxation of improvements on brownfields.
§ 105-277.14. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of working waterfront property.
§ 105-277.15. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land.
§ 105-277.16. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of low-income housing property.
§ 105-277.17. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property.
§ 105-278. Historic properties.
§ 105-278.1. Exemption of real and personal property owned by units of government.
§ 105-278.2. Burial property.
§ 105-278.3. Real and personal property used for religious purposes.
§ 105-278.4. Real and personal property used for educational purposes.
§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.
§ 105-278.6. Real and personal property used for charitable purposes.
§ 105-278.6A. Qualified retirement facility.
§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.
§ 105-278.8. Real and personal property used for charitable hospital purposes.
§ 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
§ 105-279. Repealed by Session Laws 1981, c. 819, s. 2.
§ 105-280. Repealed by Session Laws 1973, c. 695, s. 4.
§ 105-281. Repealed by Session Laws 1973, c. 695, s. 10.
§ 105-282. Repealed by Session Laws 1973, c. 695, s. 8.
§ 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
§§ 105-282.2 through 105-282.6. Reserved for future codification purposes.
§ 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.
§ 105-282.8. Assessment and collection.
§ 105-283. Uniform appraisal standards.
§ 105-284. Uniform assessment standard.
§ 105-285. Date as of which property is to be listed and appraised.
§ 105-286. Time for general reappraisal of real property.
§ 105-287. Changing appraised value of real property in years in which general reappraisal is not made.
§ 105-288. Property Tax Commission.
§ 105-289. Duties of Department of Revenue.
§ 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.
§ 105-290. Appeals to Property Tax Commission.
§ 105-291. Powers of Department and Commission.
§§ 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.
§ 105-294. County assessor.
§ 105-295. Oath of office for assessor.
§ 105-296. Powers and duties of assessor.
§ 105-297. Assistant assessor.
§ 105-298: Repealed by Session Laws 1987, c. 43, s. 3.
§ 105-299. Employment of experts.
§ 105-300. Tax commission.
§ 105-301. Place for listing real property.
§ 105-302. In whose name real property is to be listed.
§ 105-302.1. Reports on properties listed in name of unknown owner.
§ 105-303. Obtaining information on real property transfers; permanent listing.
§ 105-304. Place for listing tangible personal property.
§ 105-305. Place for listing intangible personal property.
§ 105-306. In whose name personal property is to be listed.
§ 105-307. Length of listing period; extension; preliminary work.
§ 105-308. Duty to list; penalty for failure.
§ 105-309. What the abstract shall contain.
§ 105-310. Affirmation; penalty for false affirmation.
§ 105-311. Duty to appear for purposes of listing and signing affirmation; use of agents and mail.
§ 105-312. Discovered property; appraisal; penalty.
§ 105-313. Report of property by multi-county business.
§ 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.
§ 105-315. Reports by persons having custody of tangible personal property of others.
§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.
§ 105-316.1. Tax permit required to move mobile home.
§ 105-316.2. Requirements for obtaining permit.
§ 105-316.3. Issuance of permits.
§ 105-316.4. Issuance of permits under repossession.
§ 105-316.5. Form of permit.
§ 105-316.6. Penalties for violations.
§ 105-316.7. Mobile home defined.
§ 105-316.8. Taxable situs not presumed.
§ 105-317. Appraisal of real property; adoption of schedules, standards, and rules.
§ 105-317.1. Appraisal of personal property; elements to be considered.
§ 105-317.2. Report on transfers of real property.
§ 105-318. Forms for listing, appraising, and assessing property.
§ 105-319. Tax records; preparation of scroll and tax book.
§ 105-320. Tax receipts; preparation.
§ 105-321. Disposition of tax records and receipts; order of collection.
§ 105-322. County board of equalization and review.
§ 105-323. Giving effect to decisions of the board of equalization and review.
§ 105-324. Repealed by Session Laws 1987, c. 295, s. 4.
§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
§ 105-325.1. Special committee for motor vehicle appeals.
§ 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
§ 105-327. Appraisal and assessment of property subject to city and town taxation.
§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
§ 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.
§ 105-330. (Effective until July 1, 2011 ¦ See Editor's note) Definitions.
§ 105-330.1. (Effective until July 1, 2011 ¦ See Editor's note) Classification of motor vehicles.
§ 105-330.2. (Effective until July 1, 2011) Appraisal, ownership, and situs.
§ 105-330.3. (Effective until July 1, 2011) Assessor's duty to list classified motor vehicles; application for exempt status.
§ 105-330.4. (Effective until July 1, 2011) Due date, interest, and enforcement remedies.
§ 105-330.5. (Effective until July 1, 2011) Listing and collecting procedures.
§ 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.
§ 105-330.7. (For repeal, see note) List of delinquents sent to Division of Motor Vehicles.
§ 105-330.8. (Effective until July 1, 2011) Deadlines not extended.
§ 105-330.9. Antique automobiles.
§ 105-330.10. (Effective until January 1, 2011 - See Editor's note) Combined Motor Vehicle and Registration Account.
§ 105-330.11. Memorandum of understanding.
§ 105-330.12 through 105-332. Reserved for future codification purposes.
§ 105-333. Definitions.
§ 105-334. Duty to file report; penalty for failure to file.
§ 105-335. Appraisal of property of public service companies.
§ 105-336. Methods of appraising certain properties of public service companies.
§ 105-337. Apportionment of taxable values to this State.
§ 105-338. Allocation of appraised valuation of system property among local taxing units.
§ 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock.
§ 105-340. Certification of appraised valuations of railroad companies.
§ 105-341. Certification of public service company system appraised valuations.
§ 105-342. Notice, hearing, and appeal.
§ 105-343. Penalty for failure to make required reports.
§ 105-344. Failure to pay tax; remedies; penalty.
§ 105-345. Right of appeal; filing of exceptions.
§ 105-345.1. No evidence admitted on appeal; remission for further evidence.
§ 105-345.2. Record on appeal; extent of review.
§ 105-345.3. Relief pending review on appeal.
§ 105-345.4. Appeal to Supreme Court.
§ 105-345.5. Judgment on appeal enforced by mandamus.
§ 105-346. Peremptory mandamus to enforce order when no appeal.
§ 105-347. Levy of property taxes.
§ 105-348. All interested persons charged with notice of taxes.
§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.
§ 105-350. General duties of tax collectors.
§ 105-351. Authority of successor collector.
§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
§ 105-353. Place for collection of taxes.
§ 105-354. Collections for districts and other units of local government.
§ 105-355. Creation of tax lien; date as of which lien attaches.
§ 105-356. Priority of tax liens.
§ 105-357. Payment of taxes.
§ 105-358. Waiver of penalties; partial payments.
§ 105-359. Prepayments.
§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment.
§ 105-361. Statement of amount of taxes due.
§ 105-362. Discharge of lien on real property.
§ 105-363. Remedies of cotenants and joint owners of real property.
§ 105-364. Collection of taxes outside the taxing unit.
§ 105-365. Preference accorded taxes in liquidation of debtors' estates.
§ 105-365.1. When and against whom collection remedies may be used.
§ 105-366. Remedies against personal property.
§ 105-367. Procedure for levy.
§ 105-368. Procedure for attachment and garnishment.
§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.
§§ 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.
§ 105-373. Settlements.
§ 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
§ 105-375. In rem method of foreclosure.
§ 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
§ 105-377. Time for contesting validity of tax foreclosure title.
§ 105-378. Limitation on use of remedies.
§ 105-379. Restriction on use of injunction and claim and delivery.
§ 105-380. No taxes to be released, refunded, or compromised.
§ 105-381. Taxpayer's remedies.
§ 105-382. Repealed by Session Laws 1977, c. 946, s. 3.
§ 105-383. Fiduciaries to pay taxes.
§ 105-384. Duties and liabilities of life tenant.
§ 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
§ 105-386. Tax paid by holder of lien; remedy.
§§ 105-387 through 105-392: Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).
§ 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).
§ 105-394. Immaterial irregularities.
§ 105-395. Application and effective date of Subchapter.
§ 105-395.1. Applicable date when due date falls on weekend or holiday.
§§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.
§§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
§ 105-405: Repealed by Session Laws 1963, c. 548.
§§ 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
§§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
§§ 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 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.
§§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-422: Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.
§ 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.
§ 105-424. Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.
§§ 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-436: Repealed by Session Laws 1991, c. 193, s. 5.
§ 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.
§ 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.
§§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.
§ 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.
§§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.
§ 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.
§§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
§§ 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.
§ 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.
§§ 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.
§ 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.
§§ 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.
§ 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
§ 105-449.37. Definitions; tax liability.
§ 105-449.38. (Effective until January 1, 2009) Tax levied.
§ 105-449.39. Credit for payment of motor fuel tax.
§ 105-449.40. Secretary may require bond.
§ 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.
§ 105-449.42. Payment of tax.
§ 105-449.42A. Leased motor vehicles.
§ 105-449.43. Application of tax proceeds.
§ 105-449.44. (Effective until January 1, 2009) How to determine the amount of fuel used in the State; presumption of amount used.
§ 105-449.45. Reports of carriers.
§ 105-449.46. Inspection of books and records.
§ 105-449.47. (Effective until January 1, 2009) Registration of vehicles.
§ 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.
§ 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
§ 105-449.49. Temporary permits.
§ 105-449.50. (Repealed effective January 1, 2009) Application blanks.
§ 105-449.51. (Effective until January 1, 2009) Violations declared to be misdemeanors.
§ 105-449.52. (Effective until January 1, 2009) Civil penalties applicable to motor carriers.
§ 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.
§ 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
§§ 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.
§ 105-449.57. Cooperative agreements between jurisdictions.
§ 105-449.58. Reserved for future codification purposes.
§ 105-449.59. Reserved for future codification purposes.
§ 105-449.60. (Effective until January 1, 2009) Definitions.
§ 105-449.61. Tax restrictions; administration.
§ 105-449.62. Nature of tax.
§ 105-449.63. Reserved for future codification purposes.
§ 105-449.64. Reserved for future codification purposes.
§ 105-449.65. List of persons who must have a license.
§ 105-449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get a license as an importer.
§ 105-449.67. List of persons who may obtain a license.
§ 105-449.68. (Effective until January 1, 2009) Restrictions on who can get a license as a distributor.
§ 105-449.69. How to apply for a license.
§ 105-449.70. Supplier election to collect tax on out-of-state removals.
§ 105-449.71. Permissive supplier election to collect tax on out-of-state removals.
§ 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
§ 105-449.73. Reasons why the Secretary can deny an application for a license.
§ 105-449.74. (Effective until January 1, 2009) Issuance of license.
§ 105-449.75. (Effective until January 1, 2009) License holder must notify the Secretary of discontinuance of business.
§ 105-449.76. Reasons why the Secretary can cancel a license.
§ 105-449.77. Records and lists of license applicants and license holders.
§ 105-449.78. Reserved for future codification purposes.
§ 105-449.79. Reserved for future codification purposes.
§ 105-449.80. Tax rate.
§ 105-449.81. Excise tax on motor fuel.
§ 105-449.82. Liability for tax on removals from a refinery or terminal.
§ 105-449.83. Liability for tax on imports.
§ 105-449.83A. Liability for tax on fuel grade ethanol.
§ 105-449.84. Liability for tax on blended fuel.
§ 105-449.84A. (Effective until January 1, 2009) Liability for tax on behind-the-rack transfers.
§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
§ 105-449.87. Backup tax and liability for the tax.
§ 105-449.88. Exemptions from the excise tax.
§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
§ 105-449.89. (Effective until January 1, 2009) Removals by out-of-state bulk-end user.
§ 105-449.90. When tax return and payment are due.
§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.
§ 105-449.91. Remittance of tax to supplier.
§ 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.
§ 105-449.93. Percentage discount for licensed distributors and some licensed importers.
§ 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.
§ 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
§ 105-449.96. (Effective until January 1, 2009) Information required on return filed by supplier.
§ 105-449.97. Deductions and discounts allowed a supplier when filing a return.
§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.
§ 105-449.99. Returns and discounts of importers.
§ 105-449.100. (Effective until January 1, 2009) Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
§ 105-449.102. Distributor to file return showing exports from a bulk plant.
§ 105-449.103. Reserved for future codification purposes.
§ 105-449.104. Use of name and account number on return.
§ 105-449.105. (Effective until January 1, 2009) Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use.
§ 105-449.105A. Monthly refunds for kerosene.
§ 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
§ 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
§ 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.
§ 105-449.108. When an application for a refund is due.
§ 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).
§ 105-449.110. Review of refund application and payment of refund.
§ 105-449.111. Reserved for future codification purposes.
§ 105-449.112. Reserved for future codification purposes.
§ 105-449.113. Reserved for future codification purposes.
§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.
§ 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
§ 105-449.115A. Shipping document required to transport fuel by tank wagon.
§ 105-449.116. Repealed by Session Laws 1999-438, s. 25.
§ 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
§ 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.
§ 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
§ 105-449.119. Review of civil penalty assessment.
§ 105-449.120. Acts that are misdemeanors.
§ 105-449.121. Record-keeping requirements; inspection authority.
§ 105-449.122. Equipment requirements.
§ 105-449.123. Marking requirements for dyed fuel storage facilities.
§ 105-449.124. Reserved for future codification purposes.
§ 105-449.125. Distribution of tax revenue among various funds and accounts.
§ 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund.
§ 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
§ 105-449.128. Reserved for future codification purposes.
§ 105-449.129. Reserved for future codification purposes.
§ 105-449.130. Definitions.
§ 105-449.131. List of persons who must have a license.
§ 105-449.132. How to apply for a license.
§ 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
§ 105-449.134. Denial or cancellation of license.
§ 105-449.135. Issuance of license; notification of changes.
§ 105-449.136. Tax on alternative fuel.
§ 105-449.137. Liability for and payment of the tax.
§ 105-449.138. (Effective January 1, 2009) Requirements for bulk-end users and retailers.
§ 105-449.139. Miscellaneous provisions.
§§ 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.
§ 105-458. Apportionment of payments in lieu of taxes between local units.
§ 105-459. Proration of T.V.A. funds.
§ 105-460. Distribution of funds by State Treasurer.
§ 105-461. Duty of finance officer, etc.
§ 105-462. Local units entitled to benefits; prerequisite for payments.
§ 105-463. Short title.
§ 105-464. Purpose and intent.
§ 105-465. County election as to adoption of local sales and use tax.
§ 105-466. Levy of tax.
§ 105-467. Scope of sales tax.
§ 105-468. Scope of use tax.
§ 105-468.1. Certain building materials exempt from sales and use taxes.
§ 105-469. Secretary to collect and administer local sales and use tax.
§ 105-470: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-471. Retailer to collect sales tax.
§ 105-472. Disposition and distribution of taxes collected.
§ 105-473. Repeal of levy.
§ 105-474. Definitions; construction of Article; remedies and penalties.
§§ 105-475 through 105-479. Reserved for future codification purposes.
§ 105-480. Short title.
§ 105-481. Purpose and intent.
§ 105-482. Limitations.
§ 105-483. Levy and collection of additional taxes.
§ 105-484. Form of ballot.
§ 105-485: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-486. Distribution of additional taxes.
§ 105-487. Use of additional tax revenue by counties.
§§ 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-495. Short title.
§ 105-496. Purpose and intent.
§ 105-497. Limitations.
§ 105-498. Levy and collection of additional taxes.
§ 105-499. Form of ballot.
§ 105-500: Repealed by Session Laws 1991, c. 689, s. 318.
§ 105-501. (Effective until October 1, 2009) Distribution of additional taxes.
§ 105-502. Use of additional tax revenue by counties.
§ 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
§ 105-504: Repealed by Session Laws 1998-98, s. 32.
§ 105-505. Reserved for future codification purposes.
§ 105-506. Short title; purpose.
§ 105-506.1. Definitions.
§ 105-506.2. Exemption of food.
§ 105-507. Limitations.
§ 105-507.1. Local election on adoption of sales and use tax.
§ 105-507.2. Levy and collection of sales and use tax.
§ 105-507.3. Distribution and use of taxes.
§ 105-507.4. Applicability.
§ 105-508. Special districts.
§ 105-508.1. Limitations.
§ 105-508.2. Distribution and use of taxes.
§ 105-509. Local election on adoption of sales and use tax - regional public transportation authority.
§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.
§ 105-510. Local election on adoption of sales and use tax - regional transportation authority.
§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority.
§ 105-511. Applicability.
§ 105-511.1. Limitations.
§ 105-511.2. Local election on adoption of sales and use tax.
§ 105-511.3. Levy and collection of sales and use tax.
§ 105-511.4. Distribution and use of taxes.
§ 105-512. Reserved for future codification purposes.
§ 105-513. Reserved for future codification purposes.
§ 105-514. Reserved for future codification purposes.
§ 105-515: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-516: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-517: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-518: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-519: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-520: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
§ 105-521. Transitional local government hold harmless for repealed reimbursements.
§ 105-522. City hold harmless for repealed local taxes.
§ 105-523. County hold harmless for repealed local taxes.
§§ 105-24 through 105-534: Reserved for future codification purposes.
§ 105-535. Short title.
§ 105-536. Limitations.
§ 105-537. Levy.
§ 105-538. Administration of taxes.
§§ 105-539 through 105-549: Reserved for future codification purposes.
§ 105-550. Definitions.
§ 105-551. Tax on gross receipts authorized.
§ 105-552. Collection and administration of gross receipts tax.
§ 105-553. Exemptions and refunds.
§ 105-554. Use of tax proceeds.
§ 105-555. Repeal of tax or decrease in tax rate.
§§ 105-556 through 105-559. Reserved for future codification purposes.
§ 105-560. Definitions.
§ 105-561. Authority registration tax authorized.
§ 105-562. Collection and scope.
§ 105-563. Modification or repeal of tax.
§ 105-564. Distribution and use of proceeds.
§ 105-565. Reserved for future codification purposes.
§ 105-566. Reserved for future codification purposes.
§ 105-567. Reserved for future codification purposes.
§ 105-568. Reserved for future codification purposes.
§ 105-569. Reserved for future codification purposes.
§ 105-570. County Vehicle Registration Tax; shared with municipalities.
§ 105-600. Short title.
§ 105-601. Levy.
§ 105-602. Scope of tax.
§ 105-603. Administration and use.
§ 105-604. Repeal or reduction.
State Codes and Statutes
Statutes >
North-carolina >
Chapter_105§ 105-1. Title and purpose of Subchapter.§ 105-1.1. Supremacy of State Constitution.§§ 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.§ 105-32.1. Definitions.§ 105-32.2. Estate tax imposed in amount equal to federal state death tax credit.§ 105-32.3. Liability for estate tax.§ 105-32.4. Payment of estate tax.§ 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.§ 105-32.6. Estate tax is a lien on real property in the estate.§ 105-32.7. Generation-skipping transfer tax.§ 105-32.8. Federal determination that changes the amount of tax payable to the State.§ 105-33. Taxes under this Article.§ 105-33.1. Definitions.§ 105-34: Repealed by Session Laws 1979, c. 63.§ 105-35: Repealed by Session Laws 1979, c. 72.§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-37.1. Dances, athletic events, shows, exhibitions, and other entertainments.§ 105-37.2: Repealed by Session Law 1998-96, s. 3.§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).§ 105-38.1. Motion picture shows.§ 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)§ 105-40. Amusements - Certain exhibitions, performances, and entertainments exempt from tax.§ 105-41. Attorneys-at-law and other professionals.§ 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.§ 105-47: Repealed by Session Laws 1979, c. 69.§ 105-48: Repealed by Session Laws 1979, c. 67.§ 105-48.1: Repealed by Session Laws 1981, c. 7.§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-51: Repealed by Session Laws 1989, c. 584, s. 12.§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-52: Repealed by Session Laws 1979, c. 16, s. 1.§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-56: Repealed by Session Laws 1981, c. 5.§ 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-63: Repealed by Session Laws 1979, c. 65.§ 105-64: Repealed by Session Laws 1989, c. 584, s. 19.§ 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.§§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.§ 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.§ 105-66: Repealed by Session Laws 1989, c. 584, s. 19.§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.§ 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-71: Repealed by Session Laws 1979, c. 70.§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-76: Repealed by Session Laws 1979, c. 62.§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-78: Repealed by Session Laws 1979, c. 66.§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-81. Repealed by Session Laws 1947, c. 501, s. 2.§ 105-82: Repealed by Session Laws 1989, c. 584, s. 24.§ 105-83. Installment paper dealers.§ 105-84: Repealed by Session Laws 1979, c. 150, s. 5.§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-87: Repealed by Session Laws 1981, c. 6.§ 105-88. Loan agencies.§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.§ 105-93: Repealed by Session Laws 1979, c. 68.§ 105-94. Repealed by Session Laws 1947, c. 501, s. 2.§ 105-95. Repealed by Session Laws 1947, c. 831, s. 2.§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-100: Repealed by Session Laws 1979, c. 64.§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.§ 105-102.3. Banks.§ 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.§ 105-102.6. Publishers of newsprint publications.§ 105-103. Unlawful to operate without license.§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.§ 105-106. Effect of change in name of firm.§ 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.§ 105-108. Property used in a licensed business not exempt from taxation.§ 105-109. Obtaining license and paying tax.§ 105-109.1. Repealed by Session Laws 1999-337, s.16.§ 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).§ 105-111: Repealed by Session Laws 2001-414, s. 2.§ 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).§ 105-113. Repealed by Session Laws 1999-337, s. 17.§ 105-113.1: Deleted.§ 105-113.2. Short title.§ 105-113.3. Scope of tax; administration.§ 105-113.4. Definitions.§ 105-113.4A. Licenses.§ 105-113.4B. Reasons why the Secretary can cancel a license.§ 105-113.4C. Enforcement of Master Settlement Agreement Provisions.§ 105-113.4D. Tax with respect to inventory on effective date of tax increase.§ 105-113.5. Tax on cigarettes.§ 105-113.6. Use tax levied.§ 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.§ 105-113.8. Federal Constitution and statutes.§ 105-113.9. Out-of-state shipments.§ 105-113.10. Manufacturers shipping to distributors exempt.§ 105-113.11. Licenses required.§ 105-113.12. Distributor must obtain license.§ 105-113.13. Secretary may investigate applicant for distributor's license and require a bond.§§ 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.§ 105-113.16. Repealed by Session Laws 1999-333, s. 7.§ 105-113.17. Identification of dispensers.§ 105-113.18. Payment of tax; reports.§§ 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.§ 105-113.21. Discount; refund.§§ 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.§ 105-113.24. Out-of-State distributors to register and remit tax.§ 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.§ 105-113.26. Records to be kept.§ 105-113.27. Non-tax-paid cigarettes.§ 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.§ 105-113.29. Unlicensed place of business.§ 105-113.30. Records and reports.§ 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.§ 105-113.33. Criminal penalties.§ 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.§ 105-113.35. Tax on tobacco products other than cigarettes.§ 105-113.36. Wholesale dealer and retail dealer must obtain license.§ 105-113.37. Payment of tax.§ 105-113.38. Bond.§ 105-113.39. Discount; refund.§ 105-113.40. Records of sales, inventories, and purchases to be kept.§ 105-113.40A. Use of tax proceeds.§§ 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.§ 105-113.68. Definitions; scope.§ 105-113.69. License tax; effect of license.§ 105-113.70. Issuance, duration, transfer of license.§ 105-113.71. Local government may refuse to issue license.§ 105-113.72: Repealed by Session Laws 1998-95, s. 17.§ 105-113.73. Misdemeanor.§ 105-113.74: Repealed by Session Laws 1998-95, s. 18.§ 105-113.75: Repealed by Session Laws 1998-95, s. 19.§ 105-113.76: Repealed by Session Laws 1998-95, s. 20.§ 105-113.77. City beer and wine retail licenses.§ 105-113.78. County beer and wine retail licenses.§ 105-113.79. City wholesaler license.§ 105-113.80. Excise taxes on beer, wine, and liquor.§ 105-113.81. Exemptions.§ 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.§ 105-113.82. Distribution of part of beer and wine taxes.§ 105-113.83. Payment of excise taxes.§ 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.§ 105-113.85. Discount.§ 105-113.86. Bonds.§ 105-113.87. Refund for excise tax paid on sacramental wine.§ 105-113.88. Record-keeping requirements.§ 105-113.89. Other applicable administrative provisions.§§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.§ 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.§ 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.§ 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.§§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.§ 105-113.105. Purpose.§ 105-113.106. Definitions.§ 105-113.107. Excise tax on unauthorized substances.§ 105-113.107A. Exemptions.§ 105-113.108. Reports; revenue stamps.§ 105-113.109. When tax payable.§ 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.§ 105-113.110A. Administration.§ 105-113.111. Assessments.§ 105-113.112. Confidentiality of information.§ 105-113.113. Use of tax proceeds.§ 105-114. Nature of taxes; definitions.§ 105-114.1. Limited liability companies.§ 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.§ 105-116. Franchise or privilege tax on electric power, water, and sewerage companies.§ 105-116.1. Distribution of gross receipts taxes to cities.§§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.§ 105-119: Repealed by Session Laws 2000-173, s. 7.§ 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.§ 105-120.1: Repealed by Session Laws 2000-173, s. 7.§ 105-120.2. Franchise or privilege tax on holding companies.§ 105-121: Repealed by Session Laws 1945, c. 752, s. 1.§ 105-121.1. Mutual burial associations.§ 105-122. Franchise or privilege tax on domestic and foreign corporations.§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.§ 105-123: Repealed by Session Laws 1991, c. 30, s. 1.§ 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-125. Exempt corporations.§ 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-127. When franchise or privilege taxes payable.§ 105-128. Power of attorney.§ 105-129. Extension of time for filing returns.§ 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.§ 105-129.2. (See note for repeal) Definitions.§ 105-129.2A. Sunset; studies.§ 105-129.3. (See note for repeal) Enterprise tier designation.§ 105-129.3A. (See note for repeal) Development zone designation.§ 105-129.3B. (See note for repeal) Agrarian growth zone designation.§ 105-129.4. (See note for repeal) Eligibility; forfeiture.§ 105-129.5. (See note for repeal) Tax election; cap; carryforwards; limitations.§ 105-129.6. (See note for repeal) Fees and reports.§ 105-129.7. (See note for repeal) Substantiation.§ 105-129.8. (See note for repeal) Credit for creating jobs.§ 105-129.9. (See note for repeal) Credit for investing in machinery and equipment.§ 105-129.9A. (See Editor's note for repeal) Technology commercialization credit.§ 105-129.10. (Repealed effective for taxable years beginning on or after January 1, 2006) Credit for research and development.§ 105-129.11. (See Editor's note for repeal) Credit for worker training.§ 105-129.12. (See Editor's note for repeal) Credit for investing in central office or aircraft facility property.§ 105-129.12A. (See Editor's note for repeal) Credit for substantial investment in other property.§ 105-129.13. (See Editor's note for repeal) Credit for development zone projects.§ 105-129.14. Reserved for future codification purposes.§ 105-129.15. Definitions.§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.§ 105-129.16A. (Repealed January 1, 2016) Credit for investing in renewable energy property.§ 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 fe§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.§ 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2011) Credit for constructing renewable fuel facilities.§ 105-129.16E. (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2010) Credit for small business employee health benefi§ 105-129.16F. (Effective for taxable years beginning on or after January 1, 2008, and repealed for taxable years beginning on or after January 1, 2010) Credit for biodiesel producers.§ 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2012) Work Opportunity Tax Credit.§ 105-129.16H. 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.§ 105-129.17. Tax election; cap.§ 105-129.18. (See Editor's note for repeal) Substantiation.§ 105-129.19. Reports.§§ 105-129.20 through 105-129.24. Reserved for future codification purposes.§ 105-129.25. Definitions.§ 105-129.26. Qualification; forfeiture.§ 105-129.27. Credit for investing in large or major recycling facility.§ 105-129.28. (Repealed effective January 1, 2008. See note) Credit for reinvestment.§§ 105-129.29 through 105-129.34. Reserved for future codification purposes.§ 105-129.35. Credit for rehabilitating income-producing historic structure.§ 105-129.36. Credit for rehabilitating nonincome-producing historic structure.§ 105-129.36A. Rules; fees.§ 105-129.37. Tax credited; credit limitations.§ 105-129.38. Reports.§ 105-129.39: Reserved for future codification purposes.§ 105-129.40. (See Editor's note for repeal) Scope and definitions.§ 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.§ 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.§ 105-129.43. (See Editor's note for repeal) Substantiation.§ 105-129.44. (See note for repeal.) Report.§ 105-129.45. Sunset.§ 105-129.46: Reserved for future codification purposes.§ 105-129.47: Reserved for future codification purposes.§ 105-129.48: Reserved for future codification purposes.§ 105-129.49: Reserved for future codification purposes.§ 105-129.50. (See note for effective date and repeal) Definitions.§ 105-129.51. (See notes) Administration; sunset.§ 105-129.52. (See notes) Tax election; cap.§ 105-129.53. (See notes) Substantiation.§ 105-129.54. (See notes) Reports.§ 105-129.55. (See notes) Credit for North Carolina research and development.§ 105-129.56. Reserved for future codification purposes.§ 105-129.57. Reserved for future codification purposes.§ 105-129.58. Reserved for future codification purposes.§ 105-129.59. Reserved for future codification purposes.§ 105-129.60. (For delayed repeal, see note) Legislative findings.§ 105-129.61. (For delayed repeal, see note) Definitions.§ 105-129.62. (For delayed repeal, see note) Eligibility.§ 105-129.63. (For delayed repeal, see note) Determination by the Secretary of Commerce.§ 105-129.64. (For delayed repeal, see note) Credit for major computer manufacturing facilities.§ 105-129.65. (For delayed repeal, see note) Allocation; cap; makeup; and carryforward.§ 105-129.65A. (For delayed repeal, see note) Reports.§ 105-129.66. Sunset.§ 105-129.67. Reserved for future codification purposes.§ 105-129.68. Reserved for future codification purposes.§ 105-129.69. Reserved for future codification purposes.§ 105-129.70. (See note for repeal) Definitions.§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.§ 105-129.73. (See note for repeal) Tax credited; cap.§ 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.§ 105-129.75. (Effective for taxable years beginning before January 1, 2008) Sunset.§ 105-129.76. Reserved for future codification purposes.§ 105-129.77. Reserved for future codification purposes.§ 105-129.78. Reserved for future codification purposes.§ 105-129.79. Reserved for future codification purposes.§ 105-129.80. (See notes) Legislative findings.§ 105-129.81. (See notes) Definitions.§ 105-129.82. (See note) Sunset; studies.§ 105-129.83. (See notes) Eligibility; forfeiture.§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.§ 105-129.85. (See notes) Fees and reports.§ 105-129.86. (See notes) Substantiation.§ 105-129.87. (See notes) Credit for creating jobs.§ 105-129.88. (See notes) Credit for investing in business property.§ 105-129.89. (See notes) Credit for investment in real property.§ 105-129.90. Reserved for future codification purposes.§ 105-129.91. Reserved for future codification purposes.§ 105-129.92. Reserved for future codification purposes.§ 105-129.93. Reserved for future codification purposes.§ 105-129.94. Reserved for future codification purposes.§ 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.§ 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Reports.§ 105-129.99. Sunset.§ 105-130. Short title.§ 105-130.1. Purpose.§ 105-130.2. Definitions.§ 105-130.3. Corporations.§ 105-130.3A: Expired.§ 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.§ 105-130.4. Allocation and apportionment of income for corporations.§ 105-130.5. Adjustments to federal taxable income in determining State net income.§ 105-130.6. Subsidiary and affiliated corporations.§ 105-130.6A. Adjustment for expenses related to dividends.§ 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.§ 105-130.7A. Royalty income reporting option.§ 105-130.8. Net economic loss.§ 105-130.9. Contributions.§ 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.§ 105-130.10A. Amortization of equipment mandated by OSHA.§ 105-130.11. Conditional and other exemptions.§ 105-130.12. Real estate investment trusts.§ 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.§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.§ 105-130.15. Basis of return of net income.§ 105-130.16. Returns.§ 105-130.17. (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns.§ 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.§ 105-130.19. When tax must be paid.§ 105-130.20. Federal corrections.§ 105-130.21. Information at the source.§ 105-130.22. Tax credit for construction of dwelling units for handicapped persons.§ 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.§ 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.§ 105-130.27 Expired.§ 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.§ 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.§§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.§ 105-130.34. Credit for certain real property donations.§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.§ 105-130.36. Credit for conservation tillage equipment.§ 105-130.37. Credit for gleaned crop.§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.§ 105-130.39. Credit for certain telephone subscriber line charges.§ 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.§ 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.§ 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.§ 105-130.43. Credit for savings and loan supervisory fees.§ 105-130.44. Credit for construction of poultry composting facility.§ 105-130.45. (Effective for cigarettes exported before January 1, 2005 and repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.§ 105-130.46. (This section has a delayed effective date and an expiration date - see notes) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.§ 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company.§ 105-130.48. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.§ 105-131. Title; definitions; interpretation.§ 105-131.1. Taxation of an S Corporation and its shareholders.§ 105-131.2. Adjustment and characterization of income.§ 105-131.3. Basis and adjustments.§ 105-131.4. Carryforwards; carrybacks; loss limitation.§ 105-131.5. Part-year resident shareholder.§ 105-131.6. Distributions.§ 105-131.7. Returns; shareholder agreements; mandatory withholding.§ 105-131.8. Tax credits.§ 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.§ 105-133. Short title.§ 105-134. Purpose.§ 105-134.1. Definitions.§ 105-134.2. Individual income tax imposed.§ 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.§ 105-134.3. Year of assessment.§ 105-134.4. Taxable year.§ 105-134.5. North Carolina taxable income defined.§ 105-134.6. Adjustments to taxable income.§ 105-134.7. Transitional adjustments.§ 105-134.8. Inventory.§§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.§ 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.§ 105-151. Tax credits for income taxes paid to other states by individuals.§ 105-151.1. Credit for construction of dwelling units for handicapped persons.§ 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.§ 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.§ 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.§ 105-151.6: Expired.§ 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.§§ 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.§ 105-151.11. Credit for child care and certain employment-related expenses.§ 105-151.12. Credit for certain real property donations.§ 105-151.13. Credit for conservation tillage equipment.§ 105-151.14. Credit for gleaned crop.§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.§ 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.§ 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.§ 105-151.18. Credit for the disabled.§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.§ 105-151.20. Credit or partial refund for tax paid on certain federal retirement benefits.§ 105-151.21. Credit for property taxes paid on farm machinery.§ 105-151.22. (Effective for taxable years ending before January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.§ 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.§ 105-151.24. Credit for children.§ 105-151.25. Credit for construction of a poultry composting facility.§ 105-151.26. (Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemize§ 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.§ 105-151.28. (Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance.§ 105-151.29. Credit for qualifying expenses of a production company.§ 105-151.30. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.§ 105-151.31. (Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit.§ 105-151.32. (Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses.§ 105-152. Income tax returns.§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.§ 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.§ 105-154. Information at the source returns.§ 105-155. Time and place of filing returns; extensions; affirmation.§ 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.§ 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.§ 105-157. When tax must be paid.§ 105-158. Taxation of certain armed forces personnel and other individuals upon death.§ 105-159. Federal corrections.§ 105-159.1. Designation of tax by individual to political party.§ 105-159.2. Designation of tax to North Carolina Public Campaign Fund.§ 105-160. Short title.§ 105-160.1. Definitions.§ 105-160.2. Imposition of tax.§ 105-160.3. Tax credits.§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.§ 105-160.5. Returns.§ 105-160.6. Time and place of filing returns.§ 105-160.7. When tax must be paid.§ 105-160.8. Federal corrections.§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.§§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).§ 105-163.010. (Repealed effective for investments made on or after January 1, 2011) Definitions.§ 105-163.011. Tax credits allowed.§ 105-163.012. (Repealed effective for investments made on or after January 1, 2011) Limit; carry-over; ceiling; reduction in basis.§ 105-163.013. (Repealed effective for investments made on or after January 1, 2011) Registration.§ 105-163.014. (Repealed for investments made on or after January 1, 2011) Forfeiture of credit.§ 105-163.015. Sunset.§ 105-163.1. Definitions.§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.§ 105-163.2. Employers must withhold taxes.§ 105-163.2A. Pension payers must withhold taxes.§ 105-163.2B. North Carolina State Lottery Commission must withhold taxes.§ 105-163.3. (Effective for taxable years beginning before January 1, 2010) Certain payers must withhold taxes.§ 105-163.4. Withholding does not create nexus.§ 105-163.5. Employee exemptions allowable; certificates.§ 105-163.6. When employer must file returns and pay withheld taxes.§ 105-163.6A. Federal corrections.§ 105-163.7. Statement to employees; information to Secretary.§ 105-163.8. Liability of withholding agents.§ 105-163.9. Refund of overpayment to withholding agent.§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.§§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.§ 105-163.15. Failure by individual to pay estimated income tax; interest.§ 105-163.16. Overpayment refunded.§§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.§§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.§ 105-163.22. Reciprocity.§ 105-163.23. Withholding from federal employees.§ 105-163.24. Construction of Article.§§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.§ 105-163.38. Definitions.§ 105-163.39. Declarations of estimated income tax required.§ 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.§ 105-163.41. Underpayment.§ 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.§ 105-163.43. Overpayment refunded.§ 105-163.44. Repealed by Session Laws 2000-140, s. 66.§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.§ 105-164.1. Short title.§ 105-164.2. Purpose.§ 105-164.3. Definitions.§ 105-164.4. Tax imposed on retailers.§ 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.§ 105-164.4B. Sourcing principles.§ 105-164.4C. Telecommunications service and ancillary service.§ 105-164.4D. Bundled transactions.§ 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.§ 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.§ 105-164.6. Complementary use tax.§ 105-164.6A. Voluntary collection of use tax by sellers.§ 105-164.7. Retailer to collect sales tax from purchaser as trustee for State.§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.§ 105-164.9. Advertisement to absorb tax unlawful.§ 105-164.10. Retail bracket system.§ 105-164.11. Excessive and erroneous collections.§ 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.§ 105-164.12A. Electric golf cart and battery charger considered a single article.§ 105-164.12B. Tangible personal property sold below cost with conditional service contract.§ 105-164.13. Retail sales and use tax.§ 105-164.13A. Service charges on food, beverages, or meals.§ 105-164.13B. Food exempt from tax.§ 105-164.13C. Sales and use tax holiday.§ 105-164.13D. Sales and use tax holiday for Energy Star qualified products.§ 105-164.14. Certain refunds authorized.§ 105-164.15. Secretary shall provide forms.§ 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate.§ 105-164.16. Returns and payment of taxes.§§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.§ 105-164.19. Extension of time for making returns and payment.§ 105-164.20. Cash or accrual basis of reporting.§ 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.§ 105-164.21A. Deduction for municipalities that sell electric power.§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.§ 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.§ 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.§ 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.§ 105-164.26. Presumption that sales are taxable.§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.§ 105-164.27A. Direct pay permit.§ 105-164.28. Certificate of resale.§ 105-164.28A. Other exemption certificates.§ 105-164.29. Application for certificate of registration by wholesale merchants and retailers.§ 105-164.29A. State government exemption process.§ 105-164.30. Secretary or agent may examine books, etc.§ 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.§ 105-164.32. Incorrect returns; estimate.§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.§ 105-164.35. Excessive payments; recomputing tax.§ 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-164.37. Bankruptcy, receivership, etc.§ 105-164.38. Tax is a lien.§ 105-164.39. Attachment.§ 105-164.40. Jeopardy assessment.§ 105-164.41. Excess payments; refunds.§ 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-164.42A. Short title.§ 105-164.42B. Definitions.§ 105-164.42C. Authority to enter Agreement.§ 105-164.42D. Relationship to North Carolina law.§ 105-164.42E. Agreement requirements.§ 105-164.42F. Cooperating sovereigns.§ 105-164.42G. Effect of Agreement.§ 105-164.42H. Certification of certified automated system and effect of certification.§ 105-164.42I. Contract with certified service provider and effect of contract.§ 105-164.42J. Performance standard for multistate seller.§ 105-164.42K. Registration and effect of registration.§ 105-164.42L. Databases on taxing jurisdictions.§ 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.§ 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.§ 105-164.44. Penalty and remedies of Article 9 applicable.§ 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.§ 105-164.44B. Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment.§ 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.§ 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation.§ 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.§ 105-164.44F. Distribution of part of telecommunications taxes to cities.§ 105-164.44G. Distribution of part of tax on modular homes.§ 105-164.44H. Transfer to State Public School Fund.§ 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.§ 105-164.44J. Supplemental PEG channel support.§§ 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.§§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.§§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.§ 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.§ 105-180. Repealed by Session Laws 1951, c. 643, s. 5.§ 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.§ 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.§§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.§ 105-187.1. Definitions.§ 105-187.2. Highway use tax imposed.§ 105-187.3. Rate of tax.§ 105-187.4. Payment of tax.§ 105-187.5. Alternate tax for those who rent or lease motor vehicles.§ 105-187.6. Exemptions from highway use tax.§ 105-187.7. Credits.§ 105-187.8. Refund for return of purchased motor vehicle.§ 105-187.9. (For effective date, see note) Disposition of tax proceeds.§ 105-187.10. Penalties and remedies.§ 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.§§ 105-187.12 through 105-187.14. Reserved for future codification purposes.§ 105-187.15. Definitions.§ 105-187.16. Tax imposed.§ 105-187.17. Administration.§ 105-187.18. Exemptions.§ 105-187.19. Use of tax proceeds.§ 105-187.20. Definitions.§ 105-187.21. Tax imposed.§ 105-187.22. Administration.§ 105-187.23. Exemptions and refunds.§ 105-187.24. Use of tax proceeds.§§ 105-187.25 through 105-187.29. Reserved for future codification purposes.§ 105-187.30. (See note for repeal of Article) Definitions.§ 105-187.31. (See note for repeal of Article) Tax imposed.§ 105-187.32. (See note for repeal of Article) Administration.§ 105-187.33. (See note for repeal of Article) Exemptions and refunds.§ 105-187.34. (See note for repeal of Article) Use of tax proceeds.§ 105-187.35. Sunset.§ 105-187.36. Reserved for future codification purposes.§ 105-187.37. Reserved for future codification purposes.§ 105-187.38. Reserved for future codification purposes.§ 105-187.39. Reserved for future codification purposes.§ 105-187.40. Definitions.§ 105-187.41. Tax imposed on piped natural gas.§ 105-187.42. Liability for the tax.§ 105-187.43. Payment of the tax.§ 105-187.44. Distribution of part of tax proceeds to cities.§ 105-187.45. Information exchange and information returns.§ 105-187.46. Records and audits.§ 105-187.47. Reserved for future codification purposes.§ 105-187.48. Reserved for future codification purposes.§ 105-187.49. Reserved for future codification purposes.§ 105-187.50. Definitions.§ 105-187.51. Tax imposed on mill machinery.§ 105-187.51A. (Repealed effective July 1, 2010 - See notes) Tax imposed on manufacturing fuel.§ 105-187.51B. Tax imposed on certain recyclers, research and development companies, and industrial machinery refurbishing companies.§ 105-187.51C. (Expiring for sales occurring on or after July 1, 2013) Tax imposed on datacenter machinery and equipment.§ 105-187.52. Administration.§ 105-187.53. Commercial logging items.§ 105-187.54. Reserved for future codification purposes.§ 105-187.55. Reserved for future codification purposes.§ 105-187.56. Reserved for future codification purposes.§ 105-187.57. Reserved for future codification purposes.§ 105-187.58. Reserved for future codification purposes.§ 105-187.59. Reserved for future codification purposes.§ 105-187.60. Definitions.§ 105-187.61. Tax imposed.§ 105-187.62. Administration.§ 105-187.63. Use of tax proceeds.§ 105-188 (Repealed effective January 1, 2009) Gift taxes; classification of beneficiaries; exemptions; rates of tax.§ 105-188.1. (Repealed effective January 1, 2009) Powers of appointment.§ 105-189. (Repealed effective January 1, 2009) Transfer for less than adequate and full consideration.§ 105-190. (Repealed effective January 1, 2009) Gifts made in property.§ 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.§ 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-193. (Repealed effective January 1, 2009) Lien for tax; collection of tax.§ 105-194. (Repealed effective January 1, 2009) Death of donor within three years; time of assessment.§ 105-195. (Repealed effective January 1, 2009) Tax to be assessed upon actual value of property; manner of determining value of annuities, life estates and interests less than absolute interest.§ 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.§ 105-197. (Repealed effective January 1, 2009) When return required; due date of tax and return.§ 105-197.1. (Repealed effective January 1, 2009) Federal corrections.§ 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).§§ 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.§§ 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).§ 105-205. Repealed by Session Laws 1985, c. 656, s. 32.§§ 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).§ 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.§ 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).§ 105-210: Repealed by Session Laws 1979, c. 179, s. 4.§§ 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).§ 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).§ 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.§§ 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).§§ 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.§ 105-228.1. Defining taxes levied and assessed in this Article.§ 105-228.2. Tax upon freight car line companies.§ 105-228.3. Definitions.§ 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).§ 105-228.5. Taxes measured by gross premiums.§ 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.§ 105-228.5B. (Effective until June 30, 2010) Proceeds credited to High Risk Pool.§ 105-228.6. Taxes in case of withdrawal from State.§ 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.§ 105-228.8. Retaliatory premium taxes.§ 105-228.9. Commissioner of Insurance to administer portions of Article.§ 105-228.10. No additional local taxes.§§105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.§ 105-228.21: Omitted.§§ 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).§§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.§ 105-228.28. Scope.§ 105-228.29. Exemptions.§ 105-228.30. Imposition of excise tax; distribution of proceeds.§ 105-228.31. Repealed by Session Laws 1999-28, s. 1.§ 105-228.32. Instrument must be marked to reflect tax paid.§ 105-228.33. Taxes recoverable by action.§ 105-228.34: Repealed by Session Laws 1999-28, s. 1.§ 105-228.35. Administrative provisions.§ 105-228.36: Repealed by Session Laws 1999-28, s. 1.§ 105-228.37. Refund of overpayment of tax.§§ 105-228.38 through 105-228.89. Reserved for future codification purposes.§ 105-228.90. Scope and definitions.§ 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.§ 105-230. Charter suspended for failure to report.§ 105-231: Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).§ 105-232. Rights restored; receivership and liquidation.§ 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.§ 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.§ 105-235. Every day's failure a separate offense.§ 105-236. Penalties; situs of violations; penalty disposition.§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.§ 105-237. Waiver of penalties; installment payments.§ 105-237.1. Compromise of liability.§ 105-238. Tax a debt.§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-239.1. Transferee liability.§ 105-240. Tax upon settlement of fiduciary's account.§ 105-240.1. Agreements with respect to domicile.§ 105-241. Where and how taxes payable; tax period; liens.§ 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-241.6. Statute of limitations for refunds.§ 105-241.7. Procedure for obtaining a refund.§ 105-241.8. Statute of limitations for assessments.§ 105-241.9. Procedure for proposing an assessment.§ 105-241.10. (Effective until January 1, 2009) Limit on refunds and assessments after a federal determination.§ 105-241.11. Requesting review of proposed denial of refund or proposed assessment.§ 105-241.12. Result when taxpayer does not request a review.§ 105-241.13. Action on request for review.§ 105-241.14. Final determination after Departmental review.§ 105-241.15. Contested case hearing on final determination.§ 105-241.16. Judicial review of decision after contested case hearing.§ 105-241.17. Civil action challenging statute as unconstitutional.§ 105-241.18. Class actions.§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.§ 105-241.20. Delivery of notice to the taxpayer.§ 105-241.21. Interest on taxes.§ 105-241.22. Collection of tax.§ 105-241.23. Jeopardy assessment and collection.§ 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.§ 105-242.1. Procedure for attachment and garnishment.§ 105-242.2. Personal liability when certain taxes not paid.§ 105-243. Taxes recoverable by action.§ 105-243.1. Collection of tax debts.§ 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).§ 105-244.1. Cancellation of certain assessments.§ 105-244.2. (Expires January 1, 2010) Reduction of certain sales tax assessments against small businesses.§ 105-245. Failure of sheriff to execute order.§ 105-246. Actions, when tried.§ 105-247. Municipalities not to levy income and inheritance tax.§ 105-248. Purpose of State taxes.§ 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.§ 105-249: Repealed by Session Laws 1998-95, s. 27.§ 105-249.1: Repealed by Session Laws 1998-95, s. 28.§ 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.§ 105-249.3: Repealed by Session Laws 1998-98, s. 19.§ 105-250. Law applicable to foreign corporations.§ 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.§ 105-251. Information required of taxpayer and corrections based on information.§ 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.§ 105-252. Returns required.§ 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.§ 105-254. Secretary to furnish forms.§ 105-255. Secretary of Revenue to keep records.§ 105-256. Publications prepared by Secretary of Revenue.§ 105-256.1. Corporate annual report.§ 105-257. Department may charge fee for report or other document.§ 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.§ 105-258.1. Taxpayer interviews.§ 105-258.2. (Effective January 1, 2009) Taxpayer conversations.§ 105-259. Secrecy required of officials; penalty for violation.§ 105-260. Evaluation of Department personnel.§ 105-260.1. Delegation of authority to hold hearings.§ 105-261. Secretary and deputies to administer oaths.§ 105-262. Rules.§ 105-263. (Effective until January 1, 2009) Extensions of time for filing a report or return.§ 105-264. Effect of Secretary's interpretation of revenue laws.§ 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.§ 105-265: Repealed by Session Laws 1991, c. 45, s. 19.§ 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-266.2. Refund of tax paid on substantial income later restored.§ 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.§ 105-268. Reciprocal comity.§ 105-268.1. Agreements to coordinate the administration and collection of taxes.§ 105-268.2. Expenditures and commitments authorized to effectuate agreements.§ 105-268.3. Returns to be filed and taxes paid pursuant to agreements.§ 105-269. Extraterritorial authority to enforce payment.§ 105-269.1. Local authorities authorized to furnish office space.§ 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.§ 105-269.3. Enforcement of Subchapter V and fuel inspection tax.§ 105-269.4. Election to apply income tax refund to following year's tax.§ 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.§ 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.§§ 105-269.7 through 105-269.12. Reserved for future codification purposes.§ 105-269.13. Debts not collectible under North Carolina law.§ 105-269.14. Payment of use tax with individual income tax.§ 105-269.15. Income tax credits of partnerships.§ 105-270. Repeal of laws imposing liability upon governing bodies of local units.§ 105-271. Official title.§ 105-272. Purpose of Subchapter.§ 105-273. (Effective for taxes imposed for taxable years beginning before July 1, 2008) Definitions.§ 105-274. Property subject to taxation.§ 105-275. Property classified and excluded from the tax base.§ 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.§ 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.§ 105-276. Taxation of intangible personal property.§ 105-277. Property classified for taxation at reduced rates; certain deductions.§ 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.§ 105-277.01. Certain farm products classified for taxation at reduced valuation.§ 105-277.1. (Effective for taxes imposed for taxable years beginning before July 1, 2009) Property tax homestead exclusion.§ 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.§ 105-277.1B. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Property tax homestead circuit breaker.§ 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.§ 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.§ 105-277.1E. Reserved for future codification purposes.§ 105-277.1F. Uniform provisions for payment of deferred taxes.§ 105-277.2. Agricultural, horticultural, and forestland - Definitions.§ 105-277.3. Agricultural, horticultural, and forestland - Classifications.§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.§ 105-277.7. Use-Value Advisory Board.§ 105-277.8. Taxation of property of nonprofit homeowners' association.§ 105-277.9. Taxation of property inside certain roadway corridors.§ 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.§ 105-277.11. Taxation of property subject to a development financing district agreement.§ 105-277.12. Antique airplanes.§ 105-277.13. Taxation of improvements on brownfields.§ 105-277.14. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of working waterfront property.§ 105-277.15. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land.§ 105-277.16. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of low-income housing property.§ 105-277.17. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property.§ 105-278. Historic properties.§ 105-278.1. Exemption of real and personal property owned by units of government.§ 105-278.2. Burial property.§ 105-278.3. Real and personal property used for religious purposes.§ 105-278.4. Real and personal property used for educational purposes.§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.§ 105-278.6. Real and personal property used for charitable purposes.§ 105-278.6A. Qualified retirement facility.§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.§ 105-278.8. Real and personal property used for charitable hospital purposes.§ 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.§ 105-279. Repealed by Session Laws 1981, c. 819, s. 2.§ 105-280. Repealed by Session Laws 1973, c. 695, s. 4.§ 105-281. Repealed by Session Laws 1973, c. 695, s. 10.§ 105-282. Repealed by Session Laws 1973, c. 695, s. 8.§ 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.§§ 105-282.2 through 105-282.6. Reserved for future codification purposes.§ 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.§ 105-282.8. Assessment and collection.§ 105-283. Uniform appraisal standards.§ 105-284. Uniform assessment standard.§ 105-285. Date as of which property is to be listed and appraised.§ 105-286. Time for general reappraisal of real property.§ 105-287. Changing appraised value of real property in years in which general reappraisal is not made.§ 105-288. Property Tax Commission.§ 105-289. Duties of Department of Revenue.§ 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.§ 105-290. Appeals to Property Tax Commission.§ 105-291. Powers of Department and Commission.§§ 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.§ 105-294. County assessor.§ 105-295. Oath of office for assessor.§ 105-296. Powers and duties of assessor.§ 105-297. Assistant assessor.§ 105-298: Repealed by Session Laws 1987, c. 43, s. 3.§ 105-299. Employment of experts.§ 105-300. Tax commission.§ 105-301. Place for listing real property.§ 105-302. In whose name real property is to be listed.§ 105-302.1. Reports on properties listed in name of unknown owner.§ 105-303. Obtaining information on real property transfers; permanent listing.§ 105-304. Place for listing tangible personal property.§ 105-305. Place for listing intangible personal property.§ 105-306. In whose name personal property is to be listed.§ 105-307. Length of listing period; extension; preliminary work.§ 105-308. Duty to list; penalty for failure.§ 105-309. What the abstract shall contain.§ 105-310. Affirmation; penalty for false affirmation.§ 105-311. Duty to appear for purposes of listing and signing affirmation; use of agents and mail.§ 105-312. Discovered property; appraisal; penalty.§ 105-313. Report of property by multi-county business.§ 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.§ 105-315. Reports by persons having custody of tangible personal property of others.§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.§ 105-316.1. Tax permit required to move mobile home.§ 105-316.2. Requirements for obtaining permit.§ 105-316.3. Issuance of permits.§ 105-316.4. Issuance of permits under repossession.§ 105-316.5. Form of permit.§ 105-316.6. Penalties for violations.§ 105-316.7. Mobile home defined.§ 105-316.8. Taxable situs not presumed.§ 105-317. Appraisal of real property; adoption of schedules, standards, and rules.§ 105-317.1. Appraisal of personal property; elements to be considered.§ 105-317.2. Report on transfers of real property.§ 105-318. Forms for listing, appraising, and assessing property.§ 105-319. Tax records; preparation of scroll and tax book.§ 105-320. Tax receipts; preparation.§ 105-321. Disposition of tax records and receipts; order of collection.§ 105-322. County board of equalization and review.§ 105-323. Giving effect to decisions of the board of equalization and review.§ 105-324. Repealed by Session Laws 1987, c. 295, s. 4.§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.§ 105-325.1. Special committee for motor vehicle appeals.§ 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.§ 105-327. Appraisal and assessment of property subject to city and town taxation.§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.§ 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.§ 105-330. (Effective until July 1, 2011 ¦ See Editor's note) Definitions.§ 105-330.1. (Effective until July 1, 2011 ¦ See Editor's note) Classification of motor vehicles.§ 105-330.2. (Effective until July 1, 2011) Appraisal, ownership, and situs.§ 105-330.3. (Effective until July 1, 2011) Assessor's duty to list classified motor vehicles; application for exempt status.§ 105-330.4. (Effective until July 1, 2011) Due date, interest, and enforcement remedies.§ 105-330.5. (Effective until July 1, 2011) Listing and collecting procedures.§ 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.§ 105-330.7. (For repeal, see note) List of delinquents sent to Division of Motor Vehicles.§ 105-330.8. (Effective until July 1, 2011) Deadlines not extended.§ 105-330.9. Antique automobiles.§ 105-330.10. (Effective until January 1, 2011 - See Editor's note) Combined Motor Vehicle and Registration Account.§ 105-330.11. Memorandum of understanding.§ 105-330.12 through 105-332. Reserved for future codification purposes.§ 105-333. Definitions.§ 105-334. Duty to file report; penalty for failure to file.§ 105-335. Appraisal of property of public service companies.§ 105-336. Methods of appraising certain properties of public service companies.§ 105-337. Apportionment of taxable values to this State.§ 105-338. Allocation of appraised valuation of system property among local taxing units.§ 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock.§ 105-340. Certification of appraised valuations of railroad companies.§ 105-341. Certification of public service company system appraised valuations.§ 105-342. Notice, hearing, and appeal.§ 105-343. Penalty for failure to make required reports.§ 105-344. Failure to pay tax; remedies; penalty.§ 105-345. Right of appeal; filing of exceptions.§ 105-345.1. No evidence admitted on appeal; remission for further evidence.§ 105-345.2. Record on appeal; extent of review.§ 105-345.3. Relief pending review on appeal.§ 105-345.4. Appeal to Supreme Court.§ 105-345.5. Judgment on appeal enforced by mandamus.§ 105-346. Peremptory mandamus to enforce order when no appeal.§ 105-347. Levy of property taxes.§ 105-348. All interested persons charged with notice of taxes.§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.§ 105-350. General duties of tax collectors.§ 105-351. Authority of successor collector.§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.§ 105-353. Place for collection of taxes.§ 105-354. Collections for districts and other units of local government.§ 105-355. Creation of tax lien; date as of which lien attaches.§ 105-356. Priority of tax liens.§ 105-357. Payment of taxes.§ 105-358. Waiver of penalties; partial payments.§ 105-359. Prepayments.§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment.§ 105-361. Statement of amount of taxes due.§ 105-362. Discharge of lien on real property.§ 105-363. Remedies of cotenants and joint owners of real property.§ 105-364. Collection of taxes outside the taxing unit.§ 105-365. Preference accorded taxes in liquidation of debtors' estates.§ 105-365.1. When and against whom collection remedies may be used.§ 105-366. Remedies against personal property.§ 105-367. Procedure for levy.§ 105-368. Procedure for attachment and garnishment.§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.§§ 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.§ 105-373. Settlements.§ 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.§ 105-375. In rem method of foreclosure.§ 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.§ 105-377. Time for contesting validity of tax foreclosure title.§ 105-378. Limitation on use of remedies.§ 105-379. Restriction on use of injunction and claim and delivery.§ 105-380. No taxes to be released, refunded, or compromised.§ 105-381. Taxpayer's remedies.§ 105-382. Repealed by Session Laws 1977, c. 946, s. 3.§ 105-383. Fiduciaries to pay taxes.§ 105-384. Duties and liabilities of life tenant.§ 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.§ 105-386. Tax paid by holder of lien; remedy.§§ 105-387 through 105-392: Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).§ 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).§ 105-394. Immaterial irregularities.§ 105-395. Application and effective date of Subchapter.§ 105-395.1. Applicable date when due date falls on weekend or holiday.§§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.§§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.§ 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.§ 105-405: Repealed by Session Laws 1963, c. 548.§§ 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.§ 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.§§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.§ 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.§§ 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.§§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 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.§§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.§ 105-422: Repealed by Session Laws 1971, c. 806, s. 3.§ 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.§ 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.§ 105-424. Repealed by Session Laws 1971, c. 806, s. 3.§§ 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.§§ 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-436: Repealed by Session Laws 1991, c. 193, s. 5.§ 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.§ 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.§§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.§ 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.§§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.§ 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.§§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.§§ 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.§ 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.§§ 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.§ 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.§§ 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.§ 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.§ 105-449.37. Definitions; tax liability.§ 105-449.38. (Effective until January 1, 2009) Tax levied.§ 105-449.39. Credit for payment of motor fuel tax.§ 105-449.40. Secretary may require bond.§ 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.§ 105-449.42. Payment of tax.§ 105-449.42A. Leased motor vehicles.§ 105-449.43. Application of tax proceeds.§ 105-449.44. (Effective until January 1, 2009) How to determine the amount of fuel used in the State; presumption of amount used.§ 105-449.45. Reports of carriers.§ 105-449.46. Inspection of books and records.§ 105-449.47. (Effective until January 1, 2009) Registration of vehicles.§ 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.§ 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.§ 105-449.49. Temporary permits.§ 105-449.50. (Repealed effective January 1, 2009) Application blanks.§ 105-449.51. (Effective until January 1, 2009) Violations declared to be misdemeanors.§ 105-449.52. (Effective until January 1, 2009) Civil penalties applicable to motor carriers.§ 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.§ 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.§§ 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.§ 105-449.57. Cooperative agreements between jurisdictions.§ 105-449.58. Reserved for future codification purposes.§ 105-449.59. Reserved for future codification purposes.§ 105-449.60. (Effective until January 1, 2009) Definitions.§ 105-449.61. Tax restrictions; administration.§ 105-449.62. Nature of tax.§ 105-449.63. Reserved for future codification purposes.§ 105-449.64. Reserved for future codification purposes.§ 105-449.65. List of persons who must have a license.§ 105-449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get a license as an importer.§ 105-449.67. List of persons who may obtain a license.§ 105-449.68. (Effective until January 1, 2009) Restrictions on who can get a license as a distributor.§ 105-449.69. How to apply for a license.§ 105-449.70. Supplier election to collect tax on out-of-state removals.§ 105-449.71. Permissive supplier election to collect tax on out-of-state removals.§ 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.§ 105-449.73. Reasons why the Secretary can deny an application for a license.§ 105-449.74. (Effective until January 1, 2009) Issuance of license.§ 105-449.75. (Effective until January 1, 2009) License holder must notify the Secretary of discontinuance of business.§ 105-449.76. Reasons why the Secretary can cancel a license.§ 105-449.77. Records and lists of license applicants and license holders.§ 105-449.78. Reserved for future codification purposes.§ 105-449.79. Reserved for future codification purposes.§ 105-449.80. Tax rate.§ 105-449.81. Excise tax on motor fuel.§ 105-449.82. Liability for tax on removals from a refinery or terminal.§ 105-449.83. Liability for tax on imports.§ 105-449.83A. Liability for tax on fuel grade ethanol.§ 105-449.84. Liability for tax on blended fuel.§ 105-449.84A. (Effective until January 1, 2009) Liability for tax on behind-the-rack transfers.§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.§ 105-449.87. Backup tax and liability for the tax.§ 105-449.88. Exemptions from the excise tax.§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.§ 105-449.89. (Effective until January 1, 2009) Removals by out-of-state bulk-end user.§ 105-449.90. When tax return and payment are due.§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.§ 105-449.91. Remittance of tax to supplier.§ 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.§ 105-449.93. Percentage discount for licensed distributors and some licensed importers.§ 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.§ 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.§ 105-449.96. (Effective until January 1, 2009) Information required on return filed by supplier.§ 105-449.97. Deductions and discounts allowed a supplier when filing a return.§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.§ 105-449.99. Returns and discounts of importers.§ 105-449.100. (Effective until January 1, 2009) Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.§ 105-449.102. Distributor to file return showing exports from a bulk plant.§ 105-449.103. Reserved for future codification purposes.§ 105-449.104. Use of name and account number on return.§ 105-449.105. (Effective until January 1, 2009) Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use.§ 105-449.105A. Monthly refunds for kerosene.§ 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.§ 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.§ 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.§ 105-449.108. When an application for a refund is due.§ 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).§ 105-449.110. Review of refund application and payment of refund.§ 105-449.111. Reserved for future codification purposes.§ 105-449.112. Reserved for future codification purposes.§ 105-449.113. Reserved for future codification purposes.§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.§ 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.§ 105-449.115A. Shipping document required to transport fuel by tank wagon.§ 105-449.116. Repealed by Session Laws 1999-438, s. 25.§ 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.§ 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.§ 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.§ 105-449.119. Review of civil penalty assessment.§ 105-449.120. Acts that are misdemeanors.§ 105-449.121. Record-keeping requirements; inspection authority.§ 105-449.122. Equipment requirements.§ 105-449.123. Marking requirements for dyed fuel storage facilities.§ 105-449.124. Reserved for future codification purposes.§ 105-449.125. Distribution of tax revenue among various funds and accounts.§ 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund.§ 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.§ 105-449.128. Reserved for future codification purposes.§ 105-449.129. Reserved for future codification purposes.§ 105-449.130. Definitions.§ 105-449.131. List of persons who must have a license.§ 105-449.132. How to apply for a license.§ 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.§ 105-449.134. Denial or cancellation of license.§ 105-449.135. Issuance of license; notification of changes.§ 105-449.136. Tax on alternative fuel.§ 105-449.137. Liability for and payment of the tax.§ 105-449.138. (Effective January 1, 2009) Requirements for bulk-end users and retailers.§ 105-449.139. Miscellaneous provisions.§§ 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.§ 105-458. Apportionment of payments in lieu of taxes between local units.§ 105-459. Proration of T.V.A. funds.§ 105-460. Distribution of funds by State Treasurer.§ 105-461. Duty of finance officer, etc.§ 105-462. Local units entitled to benefits; prerequisite for payments.§ 105-463. Short title.§ 105-464. Purpose and intent.§ 105-465. County election as to adoption of local sales and use tax.§ 105-466. Levy of tax.§ 105-467. Scope of sales tax.§ 105-468. Scope of use tax.§ 105-468.1. Certain building materials exempt from sales and use taxes.§ 105-469. Secretary to collect and administer local sales and use tax.§ 105-470: Repealed by Session Laws 1991, c. 689, s. 318.§ 105-471. Retailer to collect sales tax.§ 105-472. Disposition and distribution of taxes collected.§ 105-473. Repeal of levy.§ 105-474. Definitions; construction of Article; remedies and penalties.§§ 105-475 through 105-479. Reserved for future codification purposes.§ 105-480. Short title.§ 105-481. Purpose and intent.§ 105-482. Limitations.§ 105-483. Levy and collection of additional taxes.§ 105-484. Form of ballot.§ 105-485: Repealed by Session Laws 1991, c. 689, s. 318.§ 105-486. Distribution of additional taxes.§ 105-487. Use of additional tax revenue by counties.§§ 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.§ 105-495. Short title.§ 105-496. Purpose and intent.§ 105-497. Limitations.§ 105-498. Levy and collection of additional taxes.§ 105-499. Form of ballot.§ 105-500: Repealed by Session Laws 1991, c. 689, s. 318.§ 105-501. (Effective until October 1, 2009) Distribution of additional taxes.§ 105-502. Use of additional tax revenue by counties.§ 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.§ 105-504: Repealed by Session Laws 1998-98, s. 32.§ 105-505. Reserved for future codification purposes.§ 105-506. Short title; purpose.§ 105-506.1. Definitions.§ 105-506.2. Exemption of food.§ 105-507. Limitations.§ 105-507.1. Local election on adoption of sales and use tax.§ 105-507.2. Levy and collection of sales and use tax.§ 105-507.3. Distribution and use of taxes.§ 105-507.4. Applicability.§ 105-508. Special districts.§ 105-508.1. Limitations.§ 105-508.2. Distribution and use of taxes.§ 105-509. Local election on adoption of sales and use tax - regional public transportation authority.§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.§ 105-510. Local election on adoption of sales and use tax - regional transportation authority.§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority.§ 105-511. Applicability.§ 105-511.1. Limitations.§ 105-511.2. Local election on adoption of sales and use tax.§ 105-511.3. Levy and collection of sales and use tax.§ 105-511.4. Distribution and use of taxes.§ 105-512. Reserved for future codification purposes.§ 105-513. Reserved for future codification purposes.§ 105-514. Reserved for future codification purposes.§ 105-515: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-516: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-517: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-518: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-519: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-520: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.§ 105-521. Transitional local government hold harmless for repealed reimbursements.§ 105-522. City hold harmless for repealed local taxes.§ 105-523. County hold harmless for repealed local taxes.§§ 105-24 through 105-534: Reserved for future codification purposes.§ 105-535. Short title.§ 105-536. Limitations.§ 105-537. Levy.§ 105-538. Administration of taxes.§§ 105-539 through 105-549: Reserved for future codification purposes.§ 105-550. Definitions.§ 105-551. Tax on gross receipts authorized.§ 105-552. Collection and administration of gross receipts tax.§ 105-553. Exemptions and refunds.§ 105-554. Use of tax proceeds.§ 105-555. Repeal of tax or decrease in tax rate.§§ 105-556 through 105-559. Reserved for future codification purposes.§ 105-560. Definitions.§ 105-561. Authority registration tax authorized.§ 105-562. Collection and scope.§ 105-563. Modification or repeal of tax.§ 105-564. Distribution and use of proceeds.§ 105-565. Reserved for future codification purposes.§ 105-566. Reserved for future codification purposes.§ 105-567. Reserved for future codification purposes.§ 105-568. Reserved for future codification purposes.§ 105-569. Reserved for future codification purposes.§ 105-570. County Vehicle Registration Tax; shared with municipalities.§ 105-600. Short title.§ 105-601. Levy.§ 105-602. Scope of tax.§ 105-603. Administration and use.§ 105-604. Repeal or reduction.
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