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GS-105-164

📚 North Carolina Statutes

Chapter 1 - Civil Procedure.
Chapter 1A - Rules of Civil Procedure.
Chapter 1B - Contribution.
Chapter 1C - Enforcement of Judgments.
Chapter 1D - Punitive Damages.
Chapter 1E - Eastern Band of Cherokee Indians.
Chapter 2 - Clerk of Superior Court.
Chapter 3 - Commissioners of Affidavits and Deeds.
Chapter 4 - Common Law.
Chapter 5 - Contempt.
Chapter 5A - Contempt.
Chapter 6 - Liability for Court Costs.
Chapter 7 - Courts.
Chapter 7A - Judicial Department.
Chapter 7B - Juvenile Code.
Chapter 8 - Evidence.
Chapter 8A - Interpreters for Deaf Persons.
Chapter 8B - Interpreters for Deaf Persons.
Chapter 8C - Evidence Code.
Chapter 9 - Jurors.
Chapter 10 - Notaries.
Chapter 10A - Notaries.
Chapter 10B - Notaries.
Chapter 11 - Oaths.
Chapter 12 - Statutory Construction.
Chapter 13 - Citizenship Restored
Chapter 14 - Criminal Law.
Chapter 15 - Criminal Procedure.
Chapter 15A - Criminal Procedure Act.
Chapter 15B - Victims Compensation.
Chapter 15C - Address Confidentiality Program.
Chapter 16 - Gaming Contracts and Futures.
Chapter 17 - Habeas Corpus.
Chapter 17A - Law-Enforcement Officers.
Chapter 17B - North Carolina Criminal Justice Education and Training System.
Chapter 17C - North Carolina Criminal Justice Education and Training Standards Commission.
Chapter 17D - North Carolina Justice Academy.
Chapter 17E - North Carolina Sheriffs' Education and Training Standards Commission.
Chapter 18 - Regulation of Intoxicating Liquors.
Chapter 18A - Regulation of Intoxicating Liquors.
Chapter 18B - Regulation of Alcoholic Beverages.
Chapter 18C - North Carolina State Lottery.
Chapter 19 - Offenses Against Public Morals.
Chapter 19A - Protection of Animals.
Chapter 20 - Motor Vehicles.
Chapter 21 - Bills of Lading.
Chapter 22 - Contracts Requiring Writing.
Chapter 22A - Signatures.
Chapter 22B - Contracts Against Public Policy.
Chapter 22C - Payments to Subcontractors.
Chapter 23 - Debtor and Creditor.
Chapter 24 - Interest.
Chapter 25 - Uniform Commercial Code.
Chapter 25A - Retail Installment Sales Act.
Chapter 25B - Credit.
Chapter 25C - Sales of Artwork.
Chapter 26 - Suretyship.
Chapter 27 - Warehouse Receipts.
Chapter 28 - Administration.
Chapter 28A - Administration of Decedents' Estates.
Chapter 28B - Estates of Absentees in Military Service.
Chapter 28C - Estates of Missing Persons.
Chapter 29 - Intestate Succession.
Chapter 30 - Surviving Spouses.
Chapter 31 - Wills.
Chapter 31A - Acts Barring Property Rights.
Chapter 31B - Renunciation of Property and Renunciation of Fiduciary Powers Act.
Chapter 31C - Uniform Disposition of Community Property Rights at Death Act.
Chapter 32 - Fiduciaries.
Chapter 32A - Powers of Attorney.
Chapter 33 - Guardian and Ward.
Chapter 33A - North Carolina Uniform Transfers to Minors Act
Chapter 33B - North Carolina Uniform Custodial Trust Act.
Chapter 34 - Veterans' Guardianship Act.
Chapter 35 - Sterilization Procedures.
Chapter 35A - Incompetency and Guardianship.
Chapter 36 - Trusts and Trustees.
Chapter 36A - Trusts and Trustees.
Chapter 36B - Uniform Management of Institutional Funds Act.
Chapter 36C - North Carolina Uniform Trust Code.
Chapter 36D - North Carolina Community Trust for Persons with Severe Chronic Disabilities.
Chapter 36E - Uniform Prudent Management of Institutional Funds Act.
Chapter 37 - Allocation of Principal and Income.
Chapter 37A - Uniform Principal and Income Act.
Chapter 38 - Boundaries.
Chapter 38A - Landowner Liability.
Chapter 39 - Conveyances.
Chapter 40 - Eminent Domain.
Chapter 40A - Eminent Domain.
Chapter 41 - Estates
Chapter 41A - State Fair Housing Act.
Chapter 42 - Landlord and Tenant.
Chapter 42A - Vacation Rental Act.
Chapter 43 - Land Registration.
Chapter 44 - Liens.
Chapter 44A - Statutory Liens and Charges.
Chapter 45 - Mortgages and Deeds of Trust.
Chapter 45A - Good Funds Settlement Act.
Chapter 46 - Partition.
Chapter 47 - Probate and Registration.
Chapter 47A - Unit Ownership.
Chapter 47B - Real Property Marketable Title Act.
Chapter 47C - North Carolina Condominium Act.
Chapter 47D - Notice of Settlement Act.
Chapter 47E - Residential Property Disclosure Act.
Chapter 47F - North Carolina Planned Community Act.
Chapter 48 - Adoptions.
Chapter 48A - Minors.
Chapter 49 - Bastardy.
Chapter 49A - Rights of Children.
Chapter 50 - Divorce and Alimony.
Chapter 50A - Uniform Child-Custody Jurisdiction and Enforcement Act.
Chapter 50B - Domestic Violence.
Chapter 50C - Civil-No Contact Orders.
Chapter 51 - Marriage.
Chapter 52 - Powers and Liabilities of Married Persons.
Chapter 52A - Uniform Reciprocal Enforcement of Support Act.
Chapter 52B - Uniform Premarital Agreement Act.
Chapter 52C - Uniform Interstate Family Support Act.
Chapter 53 - Banks.
Chapter 53A - Business Development Corporations and North Carolina Capital Resource Corporations.
Chapter 53B - Financial Privacy Act.
Chapter 54 - Cooperative Organizations.
Chapter 54A - Capital Stock Savings and Loan Associations.
Chapter 54B - Savings and Loan Associations.
Chapter 54C - Savings Banks.
Chapter 55 - North Carolina Business Corporation Act.
Chapter 55A - North Carolina Nonprofit Corporation Act.
Chapter 55B - Professional Corporation Act.
Chapter 55C - Foreign Trade Zones.
Chapter 55D - Filings, Names, and Registered Agents for Corporations, Nonprofit Corporations, and Partnerships.
Chapter 56 - Electric, Telegraph and Power Companies.
Chapter 57 - Hospital, Medical and Dental Service Corporations.
Chapter 57A - Health Maintenance Organization Act.
Chapter 57B - Health Maintenance Organization Act.
Chapter 57C - North Carolina Limited Liability Company Act.
Chapter 58 - Insurance.
Chapter 58A - North Carolina Health Insurance Trust Commission.
Chapter 59 - Partnership.
Chapter 59B - Uniform Unincorporated Nonprofit Association Act.
Chapter 60 - Railroads and Other Carriers.
Chapter 61 - Religious Societies.
Chapter 62 - Public Utilities.
Chapter 62A - Public Safety Telephone Service and Wireless Telephone Service.
Chapter 63 - Aeronautics.
Chapter 63A - North Carolina Global TransPark Authority.
Chapter 64 - Aliens.
Chapter 65 - Cemeteries.
Chapter 66 - Commerce and Business.
Chapter 67 - Dogs.
Chapter 68 - Fences and Stock Law.
Chapter 69 - Fire Protection.
Chapter 70 - Indian Antiquities, Archaeological Resources and Unmarked Human Skeletal Remains Protection.
Chapter 71 - Indians.
Chapter 71A - Indians.
Chapter 72 - Inns, Hotels and Restaurants.
Chapter 73 - Mills.
Chapter 74 - Mines and Quarries.
Chapter 74A - Company Police.
Chapter 74B - Private Protective Services Act.
Chapter 74C - Private Protective Services.
Chapter 74D - Alarm Systems.
Chapter 74E - Company Police Act.
Chapter 74F - Locksmith Licensing Act.
Chapter 74G - Campus Police Act.
Chapter 75 - Monopolies, Trusts and Consumer Protection.
Chapter 75A - Boating and Water Safety.
Chapter 75B - Discrimination in Business.
Chapter 75C - Motion Picture Fair Competition Act.
Chapter 75D - Racketeer Influenced and Corrupt Organizations.
Chapter 75E - Unlawful Activities in Connection With Certain Corporate Transactions.
Chapter 76 - Navigation.
Chapter 76A - Navigation and Pilotage Commissions.
Chapter 77 - Rivers, Creeks, and Coastal Waters.
Chapter 78 - Securities Law.
Chapter 78A - North Carolina Securities Act.
Chapter 78B - Tender Offer Disclosure Act.
Chapter 78C - Investment Advisers.
Chapter 78D - Commodities Act.
Chapter 79 - Strays
Chapter 80 - Trademarks, Brands, etc.
Chapter 81 - Weights and Measures.
Chapter 81A - Weights and Measures Act of 1975.
Chapter 82 - Wrecks.
Chapter 83 - Architects.
Chapter 83A - Architects.
Chapter 84 - Attorneys-at-Law.
Chapter 84A - Foreign Legal Consultants.
Chapter 85 - Auctions and Auctioneers.
Chapter 85A - Bail Bondsmen and Runners.
Chapter 85B - Auctions and Auctioneers.
Chapter 85C - Bail Bondsmen and Runners.
Chapter 86 - Barbers.
Chapter 86A - Barbers.
Chapter 87 - Contractors.
Chapter 88 - Cosmetic Art.
Chapter 88A - Electrolysis Practice Act.
Chapter 88B - Cosmetic Art.
Chapter 89 - Engineering and Land Surveying.
Chapter 89A - Landscape Architects.
Chapter 89B - Foresters.
Chapter 89C - Engineering and Land Surveying.
Chapter 89D - Landscape Contractors.
Chapter 89E - Geologists Licensing Act.
Chapter 89F - North Carolina Soil Scientist Licensing Act.
Chapter 89G - Irrigation Contractors.
Chapter 90 - Medicine and Allied Occupations.
Chapter 90A - Sanitarians and Water and Wastewater Treatment Facility Operators.
Chapter 90B - Social Worker Certification and Licensure Act.
Chapter 90C - North Carolina Recreational Therapy Licensure Act.
Chapter 90D - Interpreters and Transliterators.
Chapter 91 - Pawnbrokers.
Chapter 91A - Pawnbrokers Modernization Act of 1989.
Chapter 92 - Photographers.
Chapter 93 - Certified Public Accountants.
Chapter 93A - Real Estate License Law.
Chapter 93B - Occupational Licensing Boards.
Chapter 93C - Watchmakers.
Chapter 93D - North Carolina State Hearing Aid Dealers and Fitters Board.
Chapter 93E - North Carolina Appraisers Act.
Chapter 94 - Apprenticeship.
Chapter 95 - Department of Labor and Labor Regulations.
Chapter 96 - Employment Security.
Chapter 97 - Workers' Compensation Act.
Chapter 98 - Burnt and Lost Records.
Chapter 99 - Libel and Slander.
Chapter 99A - Civil Remedies for Criminal Actions.
Chapter 99B - Products Liability.
Chapter 99C - Actions Relating to Winter Sports Safety and Accidents.
Chapter 99D - Civil Rights.
Chapter 99E - Special Liability Provisions.
Chapter 100 - Monuments, Memorials and Parks.
Chapter 101 - Names of Persons.
Chapter 102 - Official Survey Base.
Chapter 103 - Sundays, Holidays and Special Days.
Chapter 104 - United States Lands.
Chapter 104A - Degrees of Kinship.
Chapter 104B - Hurricanes or Other Acts of Nature.
Chapter 104C - Atomic Energy, Radioactivity and Ionizing Radiation.
Chapter 104D - Southern States Energy Compact.
Chapter 104E - North Carolina Radiation Protection Act.
Chapter 104F - Southeast Interstate Low-Level Radioactive Waste Management Compact.
Chapter 104G - North Carolina Low-Level Radioactive Waste Management Authority Act of 1987.
Chapter 105 - Taxation.
Chapter 105A - Setoff Debt Collection Act.
Chapter 105B - Defaulted Student Loan Recovery Act.
Chapter 106 - Agriculture.
Chapter 107 - Agricultural Development Districts.
Chapter 108 - Social Services
Chapter 108A - Social Services.
Chapter 108B - Community Action Programs.
Chapter 109 - Bonds.
Chapter 110 - Child Welfare.
Chapter 111 - Aid to the Blind.
Chapter 112 - Confederate Homes and Pensions.
Chapter 113 - Conservation and Development.
Chapter 113A - Pollution Control and Environment.
Chapter 113B - North Carolina Energy Policy Act of 1975.
Chapter 114 - Department of Justice.
Chapter 115 - Elementary and Secondary Education.
Chapter 115A - Community Colleges, Technical Institutes, and Industrial Education Centers.
Chapter 115B - Tuition and Fee Waivers.
Chapter 115C - Elementary and Secondary Education.
Chapter 115D - Community Colleges.
Chapter 115E - Private Educational Facilities Finance Act.
Chapter 116 - Higher Education.
Chapter 116A - Escheats and Abandoned Property.
Chapter 116B - Escheats and Abandoned Property.
Chapter 116C - Continuum of Education Programs.
Chapter 116D - Higher Education Bonds.
Chapter 117 - Electrification.
Chapter 118 - Firemen's and Rescue Squad Workers' Relief and Pension Funds.
Chapter 118A - Firemen's Death Benefit Act.
Chapter 118B - Members of a Rescue Squad Death Benefit Act.
Chapter 119 - Gasoline and Oil Inspection and Regulation.
Chapter 120 - General Assembly.
Chapter 120C - Lobbying.
Chapter 121 - Archives and History.
Chapter 122 - Hospitals for the Mentally Disordered.
Chapter 122A - North Carolina Housing Finance Agency.
Chapter 122B - North Carolina Agricultural Facilities Finance Act.
Chapter 122C - Mental Health, Developmental Disabilities, and Substance Abuse Act of 1985.
Chapter 122D - North Carolina Agricultural Finance Act.
Chapter 122E - North Carolina Housing Trust and Oil Overcharge Act.
Chapter 123 - Impeachment.
Chapter 123A - Industrial Development.
Chapter 124 - Internal Improvements.
Chapter 125 - Libraries.
Chapter 126 - State Personnel System.
Chapter 127 - Militia.
Chapter 127A - Militia.
Chapter 127B - Military Affairs.
Chapter 127C - Advisory Commission on Military Affairs.
Chapter 128 - Offices and Public Officers.
Chapter 129 - Public Buildings and Grounds.
Chapter 130 - Public Health.
Chapter 130A - Public Health.
Chapter 130B - Hazardous Waste Management Commission.
Chapter 131 - Public Hospitals.
Chapter 131A - Health Care Facilities Finance Act.
Chapter 131B - Licensing of Ambulatory Surgical Facilities.
Chapter 131C - Charitable Solicitation Licensure Act.
Chapter 131D - Inspection and Licensing of Facilities.
Chapter 131E - Health Care Facilities and Services.
Chapter 131F - Solicitation of Contributions.
Chapter 132 - Public Records.
Chapter 133 - Public Works.
Chapter 134 - Youth Development.
Chapter 134A - Youth Services.
Chapter 135 - Retirement System for Teachers and State Employees; Social Security; Health Insurance Program for Children.
Chapter 136 - Transportation.
Chapter 137 - Rural Rehabilitation.
Chapter 138 - Salaries, Fees and Allowances.
Chapter 138A - State Government Ethics Act.
Chapter 139 - Soil and Water Conservation Districts.
Chapter 140 - State Art Museum; Symphony and Art Societies.
Chapter 140A - State Awards System.
Chapter 141 - State Boundaries.
Chapter 142 - State Debt.
Chapter 143 - State Departments, Institutions, and Commissions.
Chapter 143A - State Government Reorganization.
Chapter 143B - Executive Organization Act of 1973.
Chapter 143C - State Budget Act.
Chapter 143D - The State Governmental Accountability and Internal Control Act.
Chapter 144 - State Flag, Official Governmental Flags, Motto, and Colors.
Chapter 145 - State Symbols and Other Official Adoptions.
Chapter 146 - State Lands.
Chapter 147 - State Officers.
Chapter 148 - State Prison System.
Chapter 149 - State Song and Toast.
Chapter 150 - Uniform Revocation of Licenses.
Chapter 150A - Administrative Procedure Act.
Chapter 150B - Administrative Procedure Act.
Chapter 151 - Constables.
Chapter 152 - Coroners.
Chapter 152A - County Medical Examiner.
Chapter 153 - Counties and County Commissioners.
Chapter 153A - Counties.
Chapter 153B - Mountain Resources Planning Act.
Chapter 154 - County Surveyor.
Chapter 155 - County Treasurer.
Chapter 156 - Drainage.
Chapter 157 - Housing Authorities and Projects.
Chapter 157A - Historic Properties Commissions.
Chapter 158 - Local Development.
Chapter 159 - Local Government Finance.
Chapter 159A - Pollution Abatement and Industrial Facilities Financing Act.
Chapter 159B - Joint Municipal Electric Power and Energy Act
Chapter 159C - Industrial and Pollution Control Facilities Financing Act.
Chapter 159D - The North Carolina Capital Facilities Financing Act.
Chapter 159E - Registered Public Obligations Act.
Chapter 159F - North Carolina Energy Development Authority.
Chapter 159G - Water Infrastructure.
Chapter 159I - Solid Waste Management Loan Program and Local Government Special Obligation Bonds.
Chapter 160 - Municipal Corporations.
Chapter 160A - Cities and Towns.
Chapter 160B - Consolidated City-County Act.
Chapter 160C - Baseball Park Districts.
Chapter 161 - Register of Deeds.
Chapter 162 - Sheriff.
Chapter 162A - Water and Sewer Systems.
Chapter 162B - Continuity of Local Government in Emergency.
Chapter 163 - Elections and Election Laws.
Chapter 164 - Concerning the General Statutes of North Carolina.
Chapter 165 - Veterans.
Chapter 166 - Civil Preparedness Agencies.
Chapter 166A - North Carolina Emergency Management Act.
Chapter 167 - State Civil Air Patrol.
Chapter 168 - Persons with Disabilities.
Chapter 168A - Persons With Disabilities Protection Act.

North Carolina Statutes

§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.

Article5.

Sales and Use Tax.

§ 105‑164: Repealed by Session Laws 1957, c. 1340, s. 5.

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