North Carolina General Assembly, 2009-2010 Session
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North Carolina General Statutes
Chapter 105: Taxation.

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Article -  [RTF] [PDF] Article 1 - Inheritance Tax. [RTF] [PDF] Article 1A - Estate Taxes. [RTF] [PDF] Article 2 - Privilege Taxes. [RTF] [PDF] Article 2A - Tobacco Products Tax. [RTF] [PDF] Article 2B - Soft Drink Tax. [RTF] [PDF] Article 2C - Alcoholic Beverage License and Excise Taxes. [RTF] [PDF] Article 2D - Unauthorized Substances Taxes. [RTF] [PDF] Article 3 - Franchise Tax. [RTF] [PDF] Article 3A - Tax Incentives For New And Expanding Businesses. [RTF] [PDF] Article 3B - Business And Energy Tax Credits. [RTF] [PDF] Article 3C - Tax Incentives for Recycling Facilities. [RTF] [PDF] Article 3D - Historic Rehabilitation Tax Credits. [RTF] [PDF] Article 3E - Low-Income Housing Tax Credits. [RTF] [PDF] Article 3F - Research and Development. [RTF] [PDF] Article 3G - Tax Incentives for Major Computer Manufacturing Facilities. [RTF] [PDF] Article 3H - Mill Rehabilitation Tax Credit. [RTF] [PDF] Article 3J - Tax Credits for Growing Businesses. [RTF] [PDF] Article 3K - Tax Incentives for Railroad Intermodal Facilities. [RTF] [PDF] Article 4 - Income Tax. [RTF] [PDF] Article 4A - Withholding; Estimated Income Tax for Individuals. [RTF] [PDF] Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [RTF] [PDF] Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [RTF] [PDF] Article 5 - Sales and Use Tax. [RTF] [PDF] Article 5A - North Carolina Highway Use Tax. [RTF] [PDF] Article 5B - Scrap Tire Disposal Tax. [RTF] [PDF] Article 5C - White Goods Disposal Tax. [RTF] [PDF] Article 5D - Dry-Cleaning Solvent Tax. [RTF] [PDF] Article 5E - Piped Natural Gas Tax. [RTF] [PDF] Article 5F - Manufacturing Fuel and Certain Machinery and Equipment. [RTF] [PDF] Article 5G - Solid Waste Disposal Tax. [RTF] [PDF] Article 6 - Gift Taxes. [RTF] [PDF] Article 7 - Schedule H. Intangible Personal Property. [RTF] [PDF] Article 8 - Schedule I. Compensating Use Tax. [RTF] [PDF] Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes. [RTF] [PDF] Article 8B - Taxes Upon Insurance Companies. [RTF] [PDF] Article 8C - Schedule I-C. Excise Tax on Banks. [RTF] [PDF] Article 8D - Taxation of Savings and Loan Associations. [RTF] [PDF] Article 8E - Excise Tax on Conveyances. [RTF] [PDF] Article 9 - General Administration; Penalties and Remedies. [RTF] [PDF] Article 10 - Liability for Failure to Levy Taxes. [RTF] [PDF] Article 11 - Short Title, Purpose, and Definitions. [RTF] [PDF] Article 12 - Property Subject to Taxation. [RTF] [PDF] Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland. [RTF] [PDF] Article 13 - Standards for Appraisal and Assessment. [RTF] [PDF] Article 14 - Time for Listing and Appraising Property for Taxation. [RTF] [PDF] Article 15 - Duties of Department and Property Tax Commission as to Assessments. [RTF] [PDF] Article 16 - County Listing, Appraisal, and Assessing Officials. [RTF] [PDF] Article 17 - Administration of Listing. [RTF] [PDF] Article 18 - Reports in Aid of Listing. [RTF] [PDF] Article 19 - Administration of Real and Personal Property Appraisal. [RTF] [PDF] Article 20 - Approval, Preparation, and Disposition of Records. [RTF] [PDF] Article 21 - Review and Appeals of Listings and Valuations. [RTF] [PDF] Article 22 - Listing, Appraising, and Assessing by Cities and Towns. [RTF] [PDF] Article 22A - Motor Vehicles. [RTF] [PDF] Article 23 - Public Service Companies. [RTF] [PDF] Article 24 - Review and Enforcement of Orders. [RTF] [PDF] Article 25 - Levy of Taxes and Presumption of Notice. [RTF] [PDF] Article 26 - Collection and Foreclosure of Taxes. [RTF] [PDF] Article 27 - Refunds and Remedies. [RTF] [PDF] Article 28 - Special Duties to Pay Taxes. [RTF] [PDF] Article 29 - Validations. [RTF] [PDF] Article 30 - General Provisions. [RTF] [PDF] Article Former 30 - General Provisions. [RTF] [PDF] Article 31 - Rights of Parties Adjusted. [RTF] [PDF] Article 32 - Tax Liens. [RTF] [PDF] Article 33 - Time and Manner of Collection. [RTF] [PDF] Article 33A - Agreements with United States or Other States. [RTF] [PDF] Article 34 - Tax Sales. [RTF] [PDF] Article 35 - Sheriff's Settlement of Taxes. [RTF] [PDF] Article 35A - Listing of Automobiles in Certain Counties. [RTF] [PDF] Article 36 - Gasoline Tax. [RTF] [PDF] Article 36A - Special Fuels Tax. [RTF] [PDF] Article 36B - Tax on Carriers Using Fuel Purchased Outside State. [RTF] [PDF] Article 36C - Gasoline, Diesel, and Blends. [RTF] [PDF] Article 36D - Alternative Fuel. [RTF] [PDF] Article 37 - Tax Research. [RTF] [PDF] Article 38 - Equitable Distribution between Local Governments. [RTF] [PDF] Article 39 - First One Cent (1¢) Local Government Sales and Use Tax. [RTF] [PDF] Article 40 - First One Half Cent (1/2¢) Local Government Sales and Use Tax. [RTF] [PDF] Article 41 - Alternative Local Government Sales and Use Taxes. [RTF] [PDF] Article 42 - Second One Half Cent (1/2¢) Local Government Sales and Use Tax. [RTF] [PDF] Article 43 - [Reserved.] [RTF] [PDF] Article 44 - Third One-Half Cent (1/2 cent) Local Government Sales and Use Tax. [RTF] [PDF] Article 46 - One-Quarter Cent (1/4¢) County Sales and Use Tax. [RTF] [PDF] Article 50 - Regional Transit Authority Vehicle Rental Tax. [RTF] [PDF] Article 51 - Regional Transit Authority Registration Tax. [RTF] [PDF]