NCGA - North Carolina General Assembly
Full Site Search:
Search Bill Text:
Find a Bill:
View Member Info:
North Carolina General Statutes
Chapter 105: Taxation.

Full-Text Search?:
Look-Up by Citation:
  Example: 17D-4

View Consolidated Chapter [RTF] [PDF]

Article -  [RTF] [PDF]
G.S. 105-1 105-1. Title and purpose of Subchapter.[RTF] [PDF]
G.S. 105-1.1 105-1.1. Supremacy of State Constitution.[RTF] [PDF]
Article 1 - Inheritance Tax. [RTF] [PDF]
G.S. 105-2 through 105-32 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
Article 1A - Estate Taxes. [RTF] [PDF]
G.S. 105-32.1 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.2 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.3 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.4 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.5 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.6 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.7 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
G.S. 105-32.8 105-32.1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.[RTF] [PDF]
Article 2 - Privilege Taxes. [RTF] [PDF]
G.S. 105-33 105-33. Taxes under this Article.[RTF] [PDF]
G.S. 105-33.1 105-33.1. Definitions.[RTF] [PDF]
G.S. 105-34 105-34: Repealed by Session Laws 1979, c. 63.[RTF] [PDF]
G.S. 105-35 105-35: Repealed by Session Laws 1979, c. 72.[RTF] [PDF]
G.S. 105-36 through 105-37 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-37.1 105-37.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date.[RTF] [PDF]
G.S. 105-37.2 105-37.2: Repealed by Session Law 1998-96, s. 3.[RTF] [PDF]
G.S. 105-38 105-38: Repealed by Session Laws 1999-337, s. 14(b).[RTF] [PDF]
G.S. 105-38.1 105-38.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date.[RTF] [PDF]
G.S. 105-39 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)[RTF] [PDF]
G.S. 105-40 105-40: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date.[RTF] [PDF]
G.S. 105-41 105-41. Attorneys-at-law and other professionals.[RTF] [PDF]
G.S. 105-41.1 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.[RTF] [PDF]
G.S. 105-42 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-43 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.[RTF] [PDF]
G.S. 105-44 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.[RTF] [PDF]
G.S. 105-45 through 105-46 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.[RTF] [PDF]
G.S. 105-47 105-47: Repealed by Session Laws 1979, c. 69.[RTF] [PDF]
G.S. 105-48 105-48: Repealed by Session Laws 1979, c. 67.[RTF] [PDF]
G.S. 105-48.1 105-48.1: Repealed by Session Laws 1981, c. 7.[RTF] [PDF]
G.S. 105-49 105-49: Repealed by Session Laws 1989, c. 584, s. 10.[RTF] [PDF]
G.S. 105-50 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-51 105-51: Repealed by Session Laws 1989, c. 584, s. 12.[RTF] [PDF]
G.S. 105-51.1 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-52 105-52: Repealed by Session Laws 1979, c. 16, s. 1.[RTF] [PDF]
G.S. 105-53 through 105-55 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-56 105-56: Repealed by Session Laws 1981, c. 5.[RTF] [PDF]
G.S. 105-57 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.[RTF] [PDF]
G.S. 105-58 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-59 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.[RTF] [PDF]
G.S. 105-60 through 105-61 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-61.1 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.[RTF] [PDF]
G.S. 105-62 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-63 105-63: Repealed by Session Laws 1979, c. 65.[RTF] [PDF]
G.S. 105-64 105-64: Repealed by Session Laws 1989, c. 584, s. 19.[RTF] [PDF]
G.S. 105-64.1 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.[RTF] [PDF]
G.S. 105-65 through 105-65.1 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.[RTF] [PDF]
G.S. 105-65.2 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.[RTF] [PDF]
G.S. 105-66 105-66: Repealed by Session Laws 1989, c. 584, s. 19.[RTF] [PDF]
G.S. 105-66.1 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-67 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.[RTF] [PDF]
G.S. 105-68 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.[RTF] [PDF]
G.S. 105-69 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.[RTF] [PDF]
G.S. 105-70 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-71 105-71: Repealed by Session Laws 1979, c. 70.[RTF] [PDF]
G.S. 105-72 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-73 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.[RTF] [PDF]
G.S. 105-74 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-75 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.[RTF] [PDF]
G.S. 105-75.1 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-76 105-76: Repealed by Session Laws 1979, c. 62.[RTF] [PDF]
G.S. 105-77 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-78 105-78: Repealed by Session Laws 1979, c. 66.[RTF] [PDF]
G.S. 105-79 105-79: Repealed by Session Laws 1979, c. 150, s. 4.[RTF] [PDF]
G.S. 105-80 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-81 105-81. Repealed by Session Laws 1947, c. 501, s. 2.[RTF] [PDF]
G.S. 105-82 105-82: Repealed by Session Laws 1989, c. 584, s. 24.[RTF] [PDF]
G.S. 105-83 105-83. Installment paper dealers.[RTF] [PDF]
G.S. 105-84 105-84: Repealed by Session Laws 1979, c. 150, s. 5.[RTF] [PDF]
G.S. 105-85 through 105-86 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-87 105-87: Repealed by Session Laws 1981, c. 6.[RTF] [PDF]
G.S. 105-88 105-88. Loan agencies.[RTF] [PDF]
G.S. 105-89 through 105-90 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-90.1 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.[RTF] [PDF]
G.S. 105-91 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-92 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.[RTF] [PDF]
G.S. 105-93 105-93: Repealed by Session Laws 1979, c. 68.[RTF] [PDF]
G.S. 105-94 105-94. Repealed by Session Laws 1947, c. 501, s. 2.[RTF] [PDF]
G.S. 105-95 105-95. Repealed by Session Laws 1947, c. 831, s. 2.[RTF] [PDF]
G.S. 105-96 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.[RTF] [PDF]
G.S. 105-97 through 105-99 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-100 105-100: Repealed by Session Laws 1979, c. 64.[RTF] [PDF]
G.S. 105-101 105-101: Repealed by Session Laws 1979, c. 85, s. 1.[RTF] [PDF]
G.S. 105-102 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.[RTF] [PDF]
G.S. 105-102.1 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-102.2 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.[RTF] [PDF]
G.S. 105-102.3 105-102.3. Banks.[RTF] [PDF]
G.S. 105-102.4 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.[RTF] [PDF]
G.S. 105-102.5 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.[RTF] [PDF]
G.S. 105-102.6 105-102.6. Publishers of newsprint publications.[RTF] [PDF]
G.S. 105-103 105-103. Unlawful to operate without license.[RTF] [PDF]
G.S. 105-104 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-105 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.[RTF] [PDF]
G.S. 105-106 105-106. Effect of change in name of firm.[RTF] [PDF]
G.S. 105-107 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.[RTF] [PDF]
G.S. 105-108 105-108. Property used in a licensed business not exempt from taxation.[RTF] [PDF]
G.S. 105-109 105-109. Obtaining license and paying tax.[RTF] [PDF]
G.S. 105-109.1 105-109.1. Repealed by Session Laws 1999-337, s.16.[RTF] [PDF]
G.S. 105-110 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).[RTF] [PDF]
G.S. 105-111 105-111: Repealed by Session Laws 2001-414, s. 2.[RTF] [PDF]
G.S. 105-112 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).[RTF] [PDF]
G.S. 105-113 105-113. Repealed by Session Laws 1999-337, s. 17.[RTF] [PDF]
G.S. 105-113.1 105-113.1: Deleted.[RTF] [PDF]
Article 2A - Tobacco Products Tax. [RTF] [PDF]
G.S. 105-113.2 105-113.2. Short title.[RTF] [PDF]
G.S. 105-113.3 105-113.3. Scope of tax; administration.[RTF] [PDF]
G.S. 105-113.4 105-113.4. Definitions.[RTF] [PDF]
G.S. 105-113.4A 105-113.4A. Licenses.[RTF] [PDF]
G.S. 105-113.4B 105-113.4B. Reasons why the Secretary can cancel a license.[RTF] [PDF]
G.S. 105-113.4C 105-113.4C. Enforcement of Master Settlement Agreement Provisions.[RTF] [PDF]
G.S. 105-113.4D 105-113.4D. Tax with respect to inventory on effective date of tax increase.[RTF] [PDF]
G.S. 105-113.5 105-113.5. Tax on cigarettes.[RTF] [PDF]
G.S. 105-113.6 105-113.6. Use tax levied.[RTF] [PDF]
G.S. 105-113.7 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.[RTF] [PDF]
G.S. 105-113.8 105-113.8. Federal Constitution and statutes.[RTF] [PDF]
G.S. 105-113.9 105-113.9. Out-of-state shipments.[RTF] [PDF]
G.S. 105-113.10 105-113.10. Manufacturers exempt from paying tax.[RTF] [PDF]
G.S. 105-113.11 105-113.11. Licenses required.[RTF] [PDF]
G.S. 105-113.12 105-113.12. Distributor must obtain license.[RTF] [PDF]
G.S. 105-113.13 105-113.13. Secretary may require a bond or irrevocable letter of credit.[RTF] [PDF]
G.S. 105-113.14 through 105-113.15 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.[RTF] [PDF]
G.S. 105-113.16 105-113.16. Repealed by Session Laws 1999-333, s. 7.[RTF] [PDF]
G.S. 105-113.17 105-113.17. Identification of dispensers.[RTF] [PDF]
G.S. 105-113.18 105-113.18. Payment of tax; reports.[RTF] [PDF]
G.S. 105-113.19 through 105-113.20 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.[RTF] [PDF]
G.S. 105-113.21 105-113.21. Discount; refund.[RTF] [PDF]
G.S. 105-113.22 through 105-113.23 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.[RTF] [PDF]
G.S. 105-113.24 105-113.24. Out-of-State distributors to register and remit tax.[RTF] [PDF]
G.S. 105-113.25 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.[RTF] [PDF]
G.S. 105-113.26 105-113.26. Records to be kept.[RTF] [PDF]
G.S. 105-113.27 105-113.27. Non-tax-paid cigarettes.[RTF] [PDF]
G.S. 105-113.28 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.[RTF] [PDF]
G.S. 105-113.29 105-113.29. Unlicensed place of business.[RTF] [PDF]
G.S. 105-113.30 105-113.30. Records and reports.[RTF] [PDF]
G.S. 105-113.31 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.[RTF] [PDF]
G.S. 105-113.32 105-113.32. Non-tax-paid cigarettes subject to confiscation.[RTF] [PDF]
G.S. 105-113.33 105-113.33. Criminal penalties.[RTF] [PDF]
G.S. 105-113.34 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.[RTF] [PDF]
G.S. 105-113.35 105-113.35. Tax on tobacco products other than cigarettes.[RTF] [PDF]
G.S. 105-113.36 105-113.36. Wholesale dealer and retail dealer must obtain license.[RTF] [PDF]
G.S. 105-113.37 105-113.37. Payment of tax.[RTF] [PDF]
G.S. 105-113.38 105-113.38. Bond or irrevocable letter of credit.[RTF] [PDF]
G.S. 105-113.39 105-113.39. Discount; refund.[RTF] [PDF]
G.S. 105-113.40 105-113.40. Records of sales, inventories, and purchases to be kept.[RTF] [PDF]
G.S. 105-113.40A 105-113.40A. Use of tax proceeds.[RTF] [PDF]
Article 2B - Soft Drink Tax. [RTF] [PDF]
G.S. 105-113.41 through 105-113.67 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.[RTF] [PDF]
Article 2C - Alcoholic Beverage License and Excise Taxes. [RTF] [PDF]
G.S. 105-113.68 105-113.68. Definitions; scope.[RTF] [PDF]
G.S. 105-113.69 105-113.69. License tax; effect of license.[RTF] [PDF]
G.S. 105-113.70 105-113.70. Issuance, duration, transfer of license.[RTF] [PDF]
G.S. 105-113.71 105-113.71. Local government may refuse to issue license.[RTF] [PDF]
G.S. 105-113.72 105-113.72: Repealed by Session Laws 1998-95, s. 17.[RTF] [PDF]
G.S. 105-113.73 105-113.73. Misdemeanor.[RTF] [PDF]
G.S. 105-113.74 105-113.74: Repealed by Session Laws 1998-95, s. 18.[RTF] [PDF]
G.S. 105-113.75 105-113.75: Repealed by Session Laws 1998-95, s. 19.[RTF] [PDF]
G.S. 105-113.76 105-113.76: Repealed by Session Laws 1998-95, s. 20.[RTF] [PDF]
G.S. 105-113.77 105-113.77. City beer and wine retail licenses.[RTF] [PDF]
G.S. 105-113.78 105-113.78. County beer and wine retail licenses.[RTF] [PDF]
G.S. 105-113.79 105-113.79. City wholesaler license.[RTF] [PDF]
G.S. 105-113.80 105-113.80. Excise taxes on beer, wine, and liquor.[RTF] [PDF]
G.S. 105-113.81 105-113.81. Exemptions.[RTF] [PDF]
G.S. 105-113.81A 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.[RTF] [PDF]
G.S. 105-113.82 105-113.82. Distribution of part of beer and wine taxes.[RTF] [PDF]
G.S. 105-113.83 105-113.83. Payment of excise taxes.[RTF] [PDF]
G.S. 105-113.84 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.[RTF] [PDF]
G.S. 105-113.85 105-113.85. Discount.[RTF] [PDF]
G.S. 105-113.86 105-113.86. Bonds.[RTF] [PDF]
G.S. 105-113.87 105-113.87. Refund for excise tax paid on sacramental wine.[RTF] [PDF]
G.S. 105-113.88 105-113.88. Record-keeping requirements.[RTF] [PDF]
G.S. 105-113.89 105-113.89. Other applicable administrative provisions.[RTF] [PDF]
G.S. 105-113.90 through 105-113.91 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.[RTF] [PDF]
G.S. 105-113.92 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.[RTF] [PDF]
G.S. 105-113.93 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.[RTF] [PDF]
G.S. 105-113.94 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.[RTF] [PDF]
G.S. 105-113.95 through 105-113.104 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.[RTF] [PDF]
Article 2D - Unauthorized Substances Taxes. [RTF] [PDF]
G.S. 105-113.105 105-113.105. Purpose.[RTF] [PDF]
G.S. 105-113.106 105-113.106. Definitions.[RTF] [PDF]
G.S. 105-113.107 105-113.107. Excise tax on unauthorized substances.[RTF] [PDF]
G.S. 105-113.107A 105-113.107A. Exemptions.[RTF] [PDF]
G.S. 105-113.108 105-113.108. Reports; revenue stamps.[RTF] [PDF]
G.S. 105-113.109 105-113.109. When tax payable.[RTF] [PDF]
G.S. 105-113.110 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.[RTF] [PDF]
G.S. 105-113.110A 105-113.110A. Administration.[RTF] [PDF]
G.S. 105-113.111 105-113.111. Assessments.[RTF] [PDF]
G.S. 105-113.112 105-113.112. Confidentiality of information.[RTF] [PDF]
G.S. 105-113.113 105-113.113. Use of tax proceeds.[RTF] [PDF]
Article 3 - Franchise Tax. [RTF] [PDF]
G.S. 105-114 105-114. Nature of taxes; definitions.[RTF] [PDF]
G.S. 105-114.1 105-114.1. Limited liability companies.[RTF] [PDF]
G.S. 105-115 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.[RTF] [PDF]
G.S. 105-116 105-116. (Repealed effective July 1, 2014) Franchise or privilege tax on electric power, water, and sewerage companies.[RTF] [PDF]
G.S. 105-116.1 105-116.1. (Repealed effective July 1, 2014) Distribution of gross receipts taxes to cities.[RTF] [PDF]
G.S. 105-117 through 115-118 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.[RTF] [PDF]
G.S. 105-119 105-119: Repealed by Session Laws 2000-173, s. 7.[RTF] [PDF]
G.S. 105-120 105-120: Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002.[RTF] [PDF]
G.S. 105-120.1 105-120.1: Repealed by Session Laws 2000-173, s. 7.[RTF] [PDF]
G.S. 105-120.2 105-120.2. Franchise or privilege tax on holding companies.[RTF] [PDF]
G.S. 105-121 105-121: Repealed by Session Laws 1945, c. 752, s. 1.[RTF] [PDF]
G.S. 105-121.1 105-121.1. Mutual burial associations.[RTF] [PDF]
G.S. 105-122 105-122. Franchise or privilege tax on domestic and foreign corporations.[RTF] [PDF]
G.S. 105-122.1 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.[RTF] [PDF]
G.S. 105-123 105-123: Repealed by Session Laws 1991, c. 30, s. 1.[RTF] [PDF]
G.S. 105-124 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-125 105-125. Exempt corporations.[RTF] [PDF]
G.S. 105-126 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-127 105-127. When franchise or privilege taxes payable.[RTF] [PDF]
G.S. 105-128 105-128. Power of attorney.[RTF] [PDF]
G.S. 105-129 105-129. Extension of time for filing returns.[RTF] [PDF]
G.S. 105-129.1 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.[RTF] [PDF]
Article 3A - Tax Incentives For New And Expanding Businesses. [RTF] [PDF]
G.S. 105-129.2 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.2A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.3 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.3A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.3B 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.4 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.5 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.6 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.7 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.8 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.9 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.9A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.10 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.11 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.12 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.12A 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.13 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.[RTF] [PDF]
G.S. 105-129.14 105-129.14: Reserved for future codification purposes.[RTF] [PDF]
Article 3B - Business And Energy Tax Credits. [RTF] [PDF]
G.S. 105-129.15 105-129.15. Definitions.[RTF] [PDF]
G.S. 105-129.15A 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.[RTF] [PDF]
G.S. 105-129.16 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.[RTF] [PDF]
G.S. 105-129.16A 105-129.16A. (Repealed effective for renewable energy property placed into service on or after January 1, 2016) Credit for investing in renewable energy property.[RTF] [PDF]
G.S. 105-129.16B 105-129.16B: Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.[RTF] [PDF]
G.S. 105-129.16C 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.[RTF] [PDF]
G.S. 105-129.16D 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.[RTF] [PDF]
G.S. 105-129.16E 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section.[RTF] [PDF]
G.S. 105-129.16F 105-129.16F. (Repealed for taxable years beginning on or after January 1, 2014) Credit for biodiesel producers.[RTF] [PDF]
G.S. 105-129.16G 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2014) Work Opportunity Tax Credit.[RTF] [PDF]
G.S. 105-129.16H 105-129.16H. (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.[RTF] [PDF]
G.S. 105-129.16I 105-129.16I. (Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility.[RTF] [PDF]
G.S. 105-129.16J 105-129.16J. Temporary unemployment insurance refundable tax credit.[RTF] [PDF]
G.S. 105-129.17 105-129.17. Tax election; cap.[RTF] [PDF]
G.S. 105-129.18 105-129.18. (See Editor's note for repeal) Substantiation.[RTF] [PDF]
G.S. 105-129.19 105-129.19. Report.[RTF] [PDF]
G.S. 105-129.20 through 105-129.24 105-129.20 through 105-129.24. Reserved for future codification purposes.[RTF] [PDF]
Article 3C - Tax Incentives For Recycling Facilities. [RTF] [PDF]
G.S. 105-129.25 105-129.25. Definitions.[RTF] [PDF]
G.S. 105-129.26 105-129.26. Qualification; forfeiture.[RTF] [PDF]
G.S. 105-129.27 105-129.27. Credit for investing in major recycling facility.[RTF] [PDF]
G.S. 105-129.28 105-129.28: Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008.[RTF] [PDF]
G.S. 105-129.29 through 105-129.34 105-129.29 through 105-129.34. Reserved for future codification purposes.[RTF] [PDF]
Article 3D - Historic Rehabilitation Tax Credits. [RTF] [PDF]
G.S. 105-129.35 105-129.35. Credit for rehabilitating income-producing historic structure.[RTF] [PDF]
G.S. 105-129.36 105-129.36. Credit for rehabilitating nonincome-producing historic structure.[RTF] [PDF]
G.S. 105-129.36A 105-129.36A. Rules; fees.[RTF] [PDF]
G.S. 105-129.37 105-129.37. Tax credited; credit limitations.[RTF] [PDF]
G.S. 105-129.38 105-129.38. (See note for repeal) Report.[RTF] [PDF]
G.S. 105-129.39 105-129.39. Sunset.[RTF] [PDF]
Article 3E - Low-Income Housing Tax Credits. [RTF] [PDF]
G.S. 105-129.40 105-129.40. (See Editor's note for repeal) Scope and definitions.[RTF] [PDF]
G.S. 105-129.41 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.[RTF] [PDF]
G.S. 105-129.42 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.[RTF] [PDF]
G.S. 105-129.43 105-129.43. (See Editor's note for repeal) Substantiation.[RTF] [PDF]
G.S. 105-129.44 105-129.44. (See note for repeal) Report.[RTF] [PDF]
G.S. 105-129.45 105-129.45. Sunset.[RTF] [PDF]
G.S. 105-129.46 105-129.46: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.47 105-129.47: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.48 105-129.48: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.49 105-129.49: Reserved for future codification purposes.[RTF] [PDF]
Article 3F - Research and Development. [RTF] [PDF]
G.S. 105-129.50 105-129.50. (See note for repeal) Definitions.[RTF] [PDF]
G.S. 105-129.51 105-129.51. (See note for repeal) Taxpayer standards and sunset.[RTF] [PDF]
G.S. 105-129.52 105-129.52. (Effective for taxable years beginning before January 1, 2011 - see note) Tax election; cap.[RTF] [PDF]
G.S. 105-129.53 105-129.53. (See notes) Substantiation.[RTF] [PDF]
G.S. 105-129.54 105-129.54. Report.[RTF] [PDF]
G.S. 105-129.55 105-129.55. (Effective for taxable years beginning before January 1, 2011 - see note) Credit for North Carolina research and development.[RTF] [PDF]
G.S. 105-129.56 105-129.56. (Repealed effective for taxable years beginning on or after January 1, 2014) Interactive digital media.[RTF] [PDF]
G.S. 105-129.57 105-129.57: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.58 105-129.58: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.59 105-129.59: Reserved for future codification purposes.[RTF] [PDF]
Article 3G - Tax Incentives for Major Computer Manufacturing Facilities. [RTF] [PDF]
G.S. 105-129.60 105-129.60: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.61 105-129.61: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.62 105-129.62: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.63 105-129.63: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.64 105-129.64: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.65 105-129.65: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.65A 105-129.65A: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.66 105-129.66: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.[RTF] [PDF]
G.S. 105-129.67 105-129.67: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.68 105-129.68: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.69 105-129.69: Reserved for future codification purposes.[RTF] [PDF]
Article 3H - Mill Rehabilitation Tax Credit. [RTF] [PDF]
G.S. 105-129.70 105-129.70. (See note for repeal) Definitions.[RTF] [PDF]
G.S. 105-129.71 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.[RTF] [PDF]
G.S. 105-129.72 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.[RTF] [PDF]
G.S. 105-129.73 105-129.73. (See note for repeal) Tax credited; cap.[RTF] [PDF]
G.S. 105-129.74 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.[RTF] [PDF]
G.S. 105-129.75 105-129.75. Sunset.[RTF] [PDF]
G.S. 105-129.75A 105-129.75A. (See note for repeal) Report.[RTF] [PDF]
Article 3I -  [RTF] [PDF]
G.S. 105-129.76 105-129.76. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.77 105-129.77. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.78 105-129.78. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.79 105-129.79. Reserved for future codification purposes.[RTF] [PDF]
Article 3J - Tax Credits for Growing Businesses. [RTF] [PDF]
G.S. 105-129.80 105-129.80. (See notes) Legislative findings.[RTF] [PDF]
G.S. 105-129.81 105-129.81. (See notes) Definitions.[RTF] [PDF]
G.S. 105-129.82 105-129.82. (See notes) Sunset; studies.[RTF] [PDF]
G.S. 105-129.83 105-129.83. (See note for repeal) Eligibility; forfeiture.[RTF] [PDF]
G.S. 105-129.84 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.[RTF] [PDF]
G.S. 105-129.85 105-129.85. (See notes) Fees and reports.[RTF] [PDF]
G.S. 105-129.86 105-129.86. (See notes) Substantiation.[RTF] [PDF]
G.S. 105-129.87 105-129.87. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for creating jobs.[RTF] [PDF]
G.S. 105-129.88 105-129.88. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for investing in business property.[RTF] [PDF]
G.S. 105-129.89 105-129.89. (See notes) Credit for investment in real property.[RTF] [PDF]
G.S. 105-129.90 105-129.90. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.91 105-129.91. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.92 105-129.92. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.93 105-129.93. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-129.94 105-129.94. Reserved for future codification purposes.[RTF] [PDF]
Article 3K - Tax Incentives for Railroad Intermodal Facilities. [RTF] [PDF]
G.S. 105-129.95 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.[RTF] [PDF]
G.S. 105-129.96 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.[RTF] [PDF]
G.S. 105-129.97 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.[RTF] [PDF]
G.S. 105-129.98 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.[RTF] [PDF]
G.S. 105-129.99 105-129.99. Sunset.[RTF] [PDF]
Article 4 - Income Tax. [RTF] [PDF]
G.S. 105-130 105-130. Short title.[RTF] [PDF]
G.S. 105-130.1 105-130.1. Purpose.[RTF] [PDF]
G.S. 105-130.2 105-130.2. Definitions.[RTF] [PDF]
G.S. 105-130.3 105-130.3. (Effective for taxable years beginning before January 1, 2014) Corporations.[RTF] [PDF]
G.S. 105-130.3A 105-130.3A: Expired.[RTF] [PDF]
G.S. 105-130.3B 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.[RTF] [PDF]
G.S. 105-130.3C 105-130.3C. Rate reduction trigger.[RTF] [PDF]
G.S. 105-130.4 105-130.4. Allocation and apportionment of income for corporations.[RTF] [PDF]
G.S. 105-130.5 105-130.5. Adjustments to federal taxable income in determining State net income.[RTF] [PDF]
G.S. 105-130.5A 105-130.5A. Secretary's authority to adjust net income or require a combined return.[RTF] [PDF]
G.S. 105-130.5B 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.[RTF] [PDF]
G.S. 105-130.6 105-130.6. (Repealed effective for taxable years beginning on or after January 1, 2012) Subsidiary and affiliated corporations.[RTF] [PDF]
G.S. 105-130.6A 105-130.6A. Adjustment for expenses related to dividends.[RTF] [PDF]
G.S. 105-130.7 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.[RTF] [PDF]
G.S. 105-130.7A 105-130.7A. Royalty income reporting option.[RTF] [PDF]
G.S. 105-130.8 105-130.8. Net economic loss.[RTF] [PDF]
G.S. 105-130.9 105-130.9. Contributions.[RTF] [PDF]
G.S. 105-130.10 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.[RTF] [PDF]
G.S. 105-130.10A 105-130.10A. Amortization of equipment mandated by OSHA.[RTF] [PDF]
G.S. 105-130.11 105-130.11. Conditional and other exemptions.[RTF] [PDF]
G.S. 105-130.12 105-130.12. Real estate investment trusts.[RTF] [PDF]
G.S. 105-130.13 105-130.13: Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33.[RTF] [PDF]
G.S. 105-130.14 105-130.14. Corporations filing consolidated returns for federal income tax purposes.[RTF] [PDF]
G.S. 105-130.15 105-130.15. Basis of return of net income.[RTF] [PDF]
G.S. 105-130.16 105-130.16. (Effective for taxable years beginning before January 1, 2012) Returns.[RTF] [PDF]
G.S. 105-130.17 105-130.17. Time and place of filing returns.[RTF] [PDF]
G.S. 105-130.18 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.[RTF] [PDF]
G.S. 105-130.19 105-130.19. When tax must be paid.[RTF] [PDF]
G.S. 105-130.20 105-130.20. Federal corrections.[RTF] [PDF]
G.S. 105-130.21 105-130.21. Information at the source.[RTF] [PDF]
G.S. 105-130.22 105-130.22. (Repealed effective for taxable years beginning on or after January 1, 2014) Tax credit for construction of dwelling units for handicapped persons.[RTF] [PDF]
G.S. 105-130.23 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-130.24 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.[RTF] [PDF]
G.S. 105-130.25 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.[RTF] [PDF]
G.S. 105-130.26 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-130.27 105-130.27 Expired.[RTF] [PDF]
G.S. 105-130.27A 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-130.28 105-130.28: Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.[RTF] [PDF]
G.S. 105-130.29 through 105-130.33 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.[RTF] [PDF]
G.S. 105-130.34 105-130.34. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain real property donations.[RTF] [PDF]
G.S. 105-130.35 105-130.35: Recodified as 105-269.5 by Session Laws 1991, c. 45, s. 20.[RTF] [PDF]
G.S. 105-130.36 105-130.36. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for conservation tillage equipment.[RTF] [PDF]
G.S. 105-130.37 105-130.37. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for gleaned crop.[RTF] [PDF]
G.S. 105-130.38 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.[RTF] [PDF]
G.S. 105-130.39 105-130.39. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain telephone subscriber line charges.[RTF] [PDF]
G.S. 105-130.40 105-130.40: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.[RTF] [PDF]
G.S. 105-130.41 105-130.41. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.[RTF] [PDF]
G.S. 105-130.42 105-130.42: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.[RTF] [PDF]
G.S. 105-130.43 105-130.43. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for savings and loan supervisory fees.[RTF] [PDF]
G.S. 105-130.44 105-130.44. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for construction of poultry composting facility.[RTF] [PDF]
G.S. 105-130.45 105-130.45. (Repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.[RTF] [PDF]
G.S. 105-130.46 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.[RTF] [PDF]
G.S. 105-130.47 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.[RTF] [PDF]
G.S. 105-130.48 105-130.48. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells.[RTF] [PDF]
G.S. 105-131 105-131. Title; definitions; interpretation.[RTF] [PDF]
G.S. 105-131.1 105-131.1. Taxation of an S Corporation and its shareholders.[RTF] [PDF]
G.S. 105-131.2 105-131.2. Adjustment and characterization of income.[RTF] [PDF]
G.S. 105-131.3 105-131.3. Basis and adjustments.[RTF] [PDF]
G.S. 105-131.4 105-131.4. Carryforwards; carrybacks; loss limitation.[RTF] [PDF]
G.S. 105-131.5 105-131.5. Part-year resident shareholder.[RTF] [PDF]
G.S. 105-131.6 105-131.6. Distributions.[RTF] [PDF]
G.S. 105-131.7 105-131.7. Returns; shareholder agreements; mandatory withholding.[RTF] [PDF]
G.S. 105-131.8 105-131.8. Tax credits.[RTF] [PDF]
G.S. 105-132 105-132: Recodified as 105-135 by Session Laws 1967, c. 1110, s. 3.[RTF] [PDF]
G.S. 105-133 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.[RTF] [PDF]
G.S. 105-134 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.[RTF] [PDF]
G.S. 105-134.1 105-134.1. (Effective for taxable years beginning before January 1, 2012) Definitions.[RTF] [PDF]
G.S. 105-134.2 105-134.2. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Individual income tax imposed.[RTF] [PDF]
G.S. 105-134.2A 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.[RTF] [PDF]
G.S. 105-134.3 105-134.3. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Year of assessment.[RTF] [PDF]
G.S. 105-134.4 105-134.4. (Repealed effective for taxable years beginning on or after January 1, 2012) Taxable year.[RTF] [PDF]
G.S. 105-134.5 105-134.5. (Effective for taxable years beginning before January 1, 2012) North Carolina taxable income defined.[RTF] [PDF]
G.S. 105-134.6 105-134.6. (Effective for taxable years beginning before January 1, 2012) Adjustments to taxable income.[RTF] [PDF]
G.S. 105-134.6A§ 105-134.6A. (Repealed effective January 1, 2014) Adjustments when State decouples from federal accelerated depreciation and expensing.[RTF] [PDF]
G.S. 105-134.7 105-134.7. Transitional adjustments.[RTF] [PDF]
G.S. 105-134.8 105-134.8. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Inventory.[RTF] [PDF]
G.S. 105-135 through 105-149 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.[RTF] [PDF]
G.S. 105-150 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.[RTF] [PDF]
G.S. 105-151 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.[RTF] [PDF]
G.S. 105-151.1 105-151.1. Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for construction of dwelling units for handicapped persons.[RTF] [PDF]
G.S. 105-151.2 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-151.3 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.[RTF] [PDF]
G.S. 105-151.4 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.[RTF] [PDF]
G.S. 105-151.5 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-151.6 105-151.6: Expired.[RTF] [PDF]
G.S. 105-151.6A 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.[RTF] [PDF]
G.S. 105-151.7 through 105-151.10 105-151.7 through 105-151.10: Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.[RTF] [PDF]
G.S. 105-151.11 105-151.11. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for child care and certain employment-related expenses.[RTF] [PDF]
G.S. 105-151.12 105-151.12. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for certain real property donations.[RTF] [PDF]
G.S. 105-151.13 105-151.13. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for conservation tillage equipment.[RTF] [PDF]
G.S. 105-151.14 105-151.14. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for gleaned crop.[RTF] [PDF]
G.S. 105-151.15 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.[RTF] [PDF]
G.S. 105-151.16 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.[RTF] [PDF]
G.S. 105-151.17 105-151.17: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.[RTF] [PDF]
G.S. 105-151.18 105-151.18. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for the disabled.[RTF] [PDF]
G.S. 105-151.19 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.[RTF] [PDF]
G.S. 105-151.20 105-151.20. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit or partial refund for tax paid on certain federal retirement benefits.[RTF] [PDF]
G.S. 105-151.21 105-151.21. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for property taxes paid on farm machinery.[RTF] [PDF]
G.S. 105-151.22 105-151.22. (Repealed effective for taxable years beginning after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.[RTF] [PDF]
G.S. 105-151.23 105-151.23: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999.[RTF] [PDF]
G.S. 105-151.24 105-151.24. (Recodified effective for taxable years beginning on or after January 1, 2014 - see editor's note) Credit for children.[RTF] [PDF]
G.S. 105-151.25 105-151.25. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for construction of a poultry composting facility.[RTF] [PDF]
G.S. 105-151.26 105-151.26. (Effective for taxable years beginning before January 1, 2012) Credit for charitable contributions by nonitemizers.[RTF] [PDF]
G.S. 105-151.27 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.[RTF] [PDF]
G.S. 105-151.28 105-151.28. (Repealed for taxable years beginning on or after January 1, 2014) Credit for premiums paid on long-term care insurance.[RTF] [PDF]
G.S. 105-151.29 105-151.29. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.[RTF] [PDF]
G.S. 105-151.30 105-151.30. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells.[RTF] [PDF]
G.S. 105-151.31 105-151.31. (Repealed for taxable years beginning on or after January 1, 2014) Earned income tax credit.[RTF] [PDF]
G.S. 105-151.32 105-151.32. (Repealed for taxable years beginning on or after January 1, 2014) Credit for adoption expenses.[RTF] [PDF]
G.S. 105-151.33 105-151.33. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Education expenses credit.[RTF] [PDF]
G.S. 105-152 105-152. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Income tax returns.[RTF] [PDF]
G.S. 105-152.1 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.[RTF] [PDF]
G.S. 105-153 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.[RTF] [PDF]
G.S. 105-153.1 105-153.1. (Effective for taxable years beginning on or after January 1, 2014) Short title.[RTF] [PDF]
G.S. 105-153.2 105-153.2. (Effective for taxable years beginning on or before January 1, 2014) Purpose.[RTF] [PDF]
G.S. 105-153.3 105-153.3. (Effective for taxable years beginning on or after January 1, 2014) Definitions.[RTF] [PDF]
G.S. 105-153.4 105-153.4. North Carolina taxable income defined.[RTF] [PDF]
G.S. 105-153.5 105-153.5. (Effective for taxable years beginning on or after January 1, 2014) Modifications to adjusted gross income.[RTF] [PDF]
G.S. 105-153.6 105-153.6. (Effective for taxable years beginning on or after January 1, 2014) Adjustments when State decouples from federal accelerated depreciation and expensing.[RTF] [PDF]
G.S. 105-153.7 105-153.7. (Effective for taxable years beginning on or after January 1, 2014) Individual income tax imposed.[RTF] [PDF]
G.S. 105-153.8 105-153.8. (Effective for taxable years beginning on or after January 1, 2014) Income tax returns.[RTF] [PDF]
G.S. 105-153.9 105-153.9. (Effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.[RTF] [PDF]
G.S. 105-153.10 105-153.10. (Effective for taxable years beginning on or after January 1, 2014) Credit for children.[RTF] [PDF]
G.S. 105-154 105-154. Information at the source returns.[RTF] [PDF]
G.S. 105-155 105-155. Time and place of filing returns; extensions; affirmation.[RTF] [PDF]
G.S. 105-156 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.[RTF] [PDF]
G.S. 105-156.1 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.[RTF] [PDF]
G.S. 105-157 105-157. When tax must be paid.[RTF] [PDF]
G.S. 105-158 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.[RTF] [PDF]
G.S. 105-159 105-159. Federal corrections.[RTF] [PDF]
G.S. 105-159.1 105-159.1: Repealed by Session Laws 2013-381, s. 38.1(e), effective July 1, 2013.[RTF] [PDF]
G.S. 105-159.2 105-159.2: Repealed by Session Laws 2013-360, s. 21.1(c), and Session Laws 2013-381, s. 38.1(f). For effective date of repeal, see editor's note.[RTF] [PDF]
G.S. 105-160 105-160. Short title.[RTF] [PDF]
G.S. 105-160.1 105-160.1. Definitions.[RTF] [PDF]
G.S. 105-160.2 105-160.2. Imposition of tax.[RTF] [PDF]
G.S. 105-160.3 105-160.3. Tax credits.[RTF] [PDF]
G.S. 105-160.4 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.[RTF] [PDF]
G.S. 105-160.5 105-160.5. Returns.[RTF] [PDF]
G.S. 105-160.6 105-160.6. Time and place of filing returns.[RTF] [PDF]
G.S. 105-160.7 105-160.7. When tax must be paid.[RTF] [PDF]
G.S. 105-160.8 105-160.8. Federal corrections.[RTF] [PDF]
G.S. 105-161 through 105-163 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.[RTF] [PDF]
G.S. 105-163.01 through 105-163.06 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).[RTF] [PDF]
G.S. 105-163.07 105-163.07: Recodified as 105-151.21 by Session Laws 1991, c. 45, s. 14.[RTF] [PDF]
G.S. 105-163.08 through 105-163.09 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).[RTF] [PDF]
G.S. 105-163.010 105-163.010. (Repealed effective for investments made on or after January 1, 2014) Definitions.[RTF] [PDF]
G.S. 105-163.011 105-163.011. (Repealed effective for investments made on or after January 1, 2014) Tax credits allowed.[RTF] [PDF]
G.S. 105-163.012 105-163.012. (Repealed effective for investments made on or after January 1, 2014) Limit; carry-over; ceiling; reduction in basis.[RTF] [PDF]
G.S. 105-163.013 105-163.013. (Repealed for investments made on or after January 1, 2014) Registration.[RTF] [PDF]
G.S. 105-163.014 105-163.014. (Repealed for investments made on or after January 1, 2014) Forfeiture of credit.[RTF] [PDF]
G.S. 105-163.015 105-163.015. Sunset.[RTF] [PDF]
Article 4A - Withholding; Estimated Income Tax for Individuals. [RTF] [PDF]
G.S. 105-163.1 105-163.1. Definitions.[RTF] [PDF]
G.S. 105-163.1A 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.[RTF] [PDF]
G.S. 105-163.2 105-163.2. Employers must withhold taxes.[RTF] [PDF]
G.S. 105-163.2A 105-163.2A. Pension payers must withhold taxes.[RTF] [PDF]
G.S. 105-163.2B 105-163.2B. (Effective for taxable years beginning before January 1, 2014) North Carolina State Lottery Commission must withhold taxes.[RTF] [PDF]
G.S. 105-163.3 105-163.3. Certain payers must withhold taxes.[RTF] [PDF]
G.S. 105-163.4 105-163.4. Withholding does not create nexus.[RTF] [PDF]
G.S. 105-163.5 105-163.5. Employee exemptions allowable; certificates.[RTF] [PDF]
G.S. 105-163.6 105-163.6. When employer must file returns and pay withheld taxes.[RTF] [PDF]
G.S. 105-163.6A 105-163.6A. Federal corrections.[RTF] [PDF]
G.S. 105-163.7 105-163.7. Statement to employees; information to Secretary.[RTF] [PDF]
G.S. 105-163.8 105-163.8. Liability of withholding agents.[RTF] [PDF]
G.S. 105-163.9 105-163.9. Refund of overpayment to withholding agent.[RTF] [PDF]
G.S. 105-163.10 105-163.10. Withheld amounts credited to taxpayer for calendar year.[RTF] [PDF]
G.S. 105-163.11 through 105-163.14 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.[RTF] [PDF]
G.S. 105-163.15 105-163.15. Failure by individual to pay estimated income tax; interest.[RTF] [PDF]
G.S. 105-163.16 105-163.16. Overpayment refunded.[RTF] [PDF]
G.S. 105-163.17 through 105-163.18 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.[RTF] [PDF]
G.S. 105-163.19 through 105-163.21 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.[RTF] [PDF]
G.S. 105-163.22 105-163.22. Reciprocity.[RTF] [PDF]
G.S. 105-163.23 105-163.23. Withholding from federal employees.[RTF] [PDF]
G.S. 105-163.24 105-163.24. Construction of Article.[RTF] [PDF]
Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [RTF] [PDF]
G.S. 105-163.25 through 105-163.37 105-163.25 through 105-163.37: Recodified as 105-163.38 through 105-163.44.[RTF] [PDF]
Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations. [RTF] [PDF]
G.S. 105-163.38 105-163.38. Definitions.[RTF] [PDF]
G.S. 105-163.39 105-163.39. Declarations of estimated income tax required.[RTF] [PDF]
G.S. 105-163.40 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.[RTF] [PDF]
G.S. 105-163.41 105-163.41. Underpayment.[RTF] [PDF]
G.S. 105-163.42 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.[RTF] [PDF]
G.S. 105-163.43 105-163.43. Overpayment refunded.[RTF] [PDF]
G.S. 105-163.44 105-163.44. Repealed by Session Laws 2000-140, s. 66.[RTF] [PDF]
Article 5 - Sales and Use Tax. [RTF] [PDF]
G.S. 105-164 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
G.S. 105-164.1 105-164.1. Short title.[RTF] [PDF]
G.S. 105-164.2 105-164.2. Purpose.[RTF] [PDF]
G.S. 105-164.3 105-164.3. Definitions.[RTF] [PDF]
G.S. 105-164.4 105-164.4. Tax imposed on retailers.[RTF] [PDF]
G.S. 105-164.4A 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.[RTF] [PDF]
G.S. 105-164.4B 105-164.4B. Sourcing principles.[RTF] [PDF]
G.S. 105-164.4C 105-164.4C. Telecommunications service and ancillary service.[RTF] [PDF]
G.S. 105-164.4D 105-164.4D. Bundled transactions.[RTF] [PDF]
G.S. 105-164.4E 105-164.4E. Direct Mail.[RTF] [PDF]
G.S. 105-164.5 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.[RTF] [PDF]
G.S. 105-164.5A 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.[RTF] [PDF]
G.S. 105-164.6 105-164.6. Complementary use tax.[RTF] [PDF]
G.S. 105-164.6A 105-164.6A. Voluntary collection of use tax by sellers.[RTF] [PDF]
G.S. 105-164.7 105-164.7. Retailer to collect sales tax from purchaser as trustee for State.[RTF] [PDF]
G.S. 105-164.8 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.[RTF] [PDF]
G.S. 105-164.9 105-164.9. Advertisement to absorb tax unlawful.[RTF] [PDF]
G.S. 105-164.10 105-164.10. Retail tax calculation.[RTF] [PDF]
G.S. 105-164.11 105-164.11. Excessive and erroneous collections.[RTF] [PDF]
G.S. 105-164.12 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.[RTF] [PDF]
G.S. 105-164.12A 105-164.12A. Electric golf cart and battery charger considered a single article.[RTF] [PDF]
G.S. 105-164.12B 105-164.12B. Tangible personal property sold below cost with conditional service contract.[RTF] [PDF]
G.S. 105-164.12C 105-164.12C. Items given away by merchants.[RTF] [PDF]
G.S. 105-164.13 105-164.13. Retail sales and use tax.[RTF] [PDF]
G.S. 105-164.13A 105-164.13A. Service charges on food, beverages, or prepared food.[RTF] [PDF]
G.S. 105-164.13B 105-164.13B. Food exempt from tax.[RTF] [PDF]
G.S. 105-164.13C 105-164.13C. (Repealed effective July 1, 2014) Sales and use tax holiday.[RTF] [PDF]
G.S. 105-164.13D 105-164.13D. (Repealed effective July 1, 2014) Sales and use tax holiday for Energy Star qualified products.[RTF] [PDF]
G.S. 105-164.13E 105-164.13E. (Effective July 1, 2014) Exemption for farmers.[RTF] [PDF]
G.S. 105-164.14 105-164.14. Certain refunds authorized.[RTF] [PDF]
G.S. 105-164.14A 105-164.14A. Economic incentive refunds.[RTF] [PDF]
G.S. 105-164.14B 105-164.14B. (Repealed for sales made on or after January 1, 2014) Certain industrial facilities refunds.[RTF] [PDF]
G.S. 105-164.15 105-164.15: Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.[RTF] [PDF]
G.S. 105-164.15A 105-164.15A. Effective date of tax changes.[RTF] [PDF]
G.S. 105-164.16 105-164.16. Returns and payment of taxes.[RTF] [PDF]
G.S. 105-164.17 through 105-164.18 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.[RTF] [PDF]
G.S. 105-164.19 105-164.19. Extension of time for making returns and payment.[RTF] [PDF]
G.S. 105-164.20 105-164.20. Cash or accrual basis of reporting.[RTF] [PDF]
G.S. 105-164.21 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.[RTF] [PDF]
G.S. 105-164.21A 105-164.21A. (Repealed effective July 1, 2014) Deduction for municipalities that sell electric power.[RTF] [PDF]
G.S. 105-164.21B 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.[RTF] [PDF]
G.S. 105-164.22 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.[RTF] [PDF]
G.S. 105-164.23 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[RTF] [PDF]
G.S. 105-164.24 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[RTF] [PDF]
G.S. 105-164.25 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[RTF] [PDF]
G.S. 105-164.26 105-164.26. Presumption that sales are taxable.[RTF] [PDF]
G.S. 105-164.27 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.[RTF] [PDF]
G.S. 105-164.27A 105-164.27A. Direct pay permit.[RTF] [PDF]
G.S. 105-164.28 105-164.28. Certificate of exemption.[RTF] [PDF]
G.S. 105-164.28A 105-164.28A. Other exemption certificates.[RTF] [PDF]
G.S. 105-164.29 105-164.29. Application for certificate of registration by wholesale merchants and retailers.[RTF] [PDF]
G.S. 105-164.29A 105-164.29A. State government exemption process.[RTF] [PDF]
G.S. 105-164.29B 105-164.29B. Information to counties and cities.[RTF] [PDF]
G.S. 105-164.30 105-164.30. Secretary or agent may examine books, etc.[RTF] [PDF]
G.S. 105-164.31 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.[RTF] [PDF]
G.S. 105-164.32 105-164.32. Incorrect returns; estimate.[RTF] [PDF]
G.S. 105-164.33 through 105-164.34 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.[RTF] [PDF]
G.S. 105-164.35 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.[RTF] [PDF]
G.S. 105-164.36 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-164.37 105-164.37. Bankruptcy, receivership, etc.[RTF] [PDF]
G.S. 105-164.38 105-164.38. Tax is a lien.[RTF] [PDF]
G.S. 105-164.39 105-164.39. Attachment.[RTF] [PDF]
G.S. 105-164.40 105-164.40. Jeopardy assessment.[RTF] [PDF]
G.S. 105-164.41 105-164.41: Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.[RTF] [PDF]
G.S. 105-164.42 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-164.42A 105-164.42A. Short title.[RTF] [PDF]
G.S. 105-164.42B 105-164.42B. Definitions.[RTF] [PDF]
G.S. 105-164.42C 105-164.42C. Authority to enter Agreement.[RTF] [PDF]
G.S. 105-164.42D 105-164.42D. Relationship to North Carolina law.[RTF] [PDF]
G.S. 105-164.42E 105-164.42E. Agreement requirements.[RTF] [PDF]
G.S. 105-164.42F 105-164.42F. Cooperating sovereigns.[RTF] [PDF]
G.S. 105-164.42G 105-164.42G. Effect of Agreement.[RTF] [PDF]
G.S. 105-164.42H 105-164.42H. Certification of certified automated system and effect of certification.[RTF] [PDF]
G.S. 105-164.42I 105-164.42I. Contract with certified service provider and effect of contract.[RTF] [PDF]
G.S. 105-164.42J 105-164.42J. Performance standard for multistate seller.[RTF] [PDF]
G.S. 105-164.42K 105-164.42K. Registration and effect of registration.[RTF] [PDF]
G.S. 105-164.42L 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.[RTF] [PDF]
G.S. 105-164.43 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-164.43A 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.[RTF] [PDF]
G.S. 105-164.43B 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.[RTF] [PDF]
G.S. 105-164.43C 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.[RTF] [PDF]
G.S. 105-164.44 105-164.44. Penalty and remedies of Article 9 applicable.[RTF] [PDF]
G.S. 105-164.44A 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.[RTF] [PDF]
G.S. 105-164.44B 105-164.44B: Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.[RTF] [PDF]
G.S. 105-164.44C 105-164.44C: Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002.[RTF] [PDF]
G.S. 105-164.44D 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation.[RTF] [PDF]
G.S. 105-164.44E 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.[RTF] [PDF]
G.S. 105-164.44F 105-164.44F. Distribution of part of telecommunications taxes to cities.[RTF] [PDF]
G.S. 105-164.44G 105-164.44G: Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date.[RTF] [PDF]
G.S. 105-164.44H 105-164.44H. Transfer to State Public School Fund.[RTF] [PDF]
G.S. 105-164.44I 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.[RTF] [PDF]
G.S. 105-164.44J 105-164.44J. Supplemental PEG channel support.[RTF] [PDF]
G.S. 105-164.44K 105-164.44K. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on electricity to cities.[RTF] [PDF]
G.S. 105-164.44L 105-164.44L. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on piped natural gas to cities.[RTF] [PDF]
G.S. 105-164.45 through 105-164.58 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.[RTF] [PDF]
G.S. 105-165 through 105-176 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
G.S. 105-177 through 105-178 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.[RTF] [PDF]
G.S. 105-179 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
G.S. 105-180 105-180. Repealed by Session Laws 1951, c. 643, s. 5.[RTF] [PDF]
G.S. 105-181 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
G.S. 105-182 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.[RTF] [PDF]
G.S. 105-183 through 105-187 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
Article 5A - North Carolina Highway Use Tax. [RTF] [PDF]
G.S. 105-187.1 105-187.1. Definitions.[RTF] [PDF]
G.S. 105-187.2 105-187.2. Highway use tax imposed.[RTF] [PDF]
G.S. 105-187.3 105-187.3. Rate of tax.[RTF] [PDF]
G.S. 105-187.4 105-187.4. Payment of tax.[RTF] [PDF]
G.S. 105-187.5 105-187.5. Alternate tax for those who rent or lease motor vehicles.[RTF] [PDF]
G.S. 105-187.6 105-187.6. Exemptions from highway use tax.[RTF] [PDF]
G.S. 105-187.7 105-187.7. Credits.[RTF] [PDF]
G.S. 105-187.8 105-187.8. Refund for return of purchased motor vehicle.[RTF] [PDF]
G.S. 105-187.9 105-187.9. Disposition of tax proceeds.[RTF] [PDF]
G.S. 105-187.10 105-187.10. Penalties and remedies.[RTF] [PDF]
G.S. 105-187.11 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.[RTF] [PDF]
G.S. 105-187.12 through 105-187.14 105-187.12 through 105-187.14. Reserved for future codification purposes.[RTF] [PDF]
Article 5B - Scrap Tire Disposal Tax. [RTF] [PDF]
G.S. 105-187.15 105-187.15. Definitions.[RTF] [PDF]
G.S. 105-187.16 105-187.16. Tax imposed.[RTF] [PDF]
G.S. 105-187.17 105-187.17. Administration.[RTF] [PDF]
G.S. 105-187.18 105-187.18. Exemptions.[RTF] [PDF]
G.S. 105-187.19 105-187.19. Use of tax proceeds.[RTF] [PDF]
Article 5C - White Goods Disposal Tax. [RTF] [PDF]
G.S. 105-187.20 105-187.20. Definitions.[RTF] [PDF]
G.S. 105-187.21 105-187.21. Tax imposed.[RTF] [PDF]
G.S. 105-187.22 105-187.22. Administration.[RTF] [PDF]
G.S. 105-187.23 105-187.23. Exemptions and refunds.[RTF] [PDF]
G.S. 105-187.24 105-187.24. Use of tax proceeds.[RTF] [PDF]
G.S. 105-187.25 through 105-187.29 105-187.25 through 105-187.29. Reserved for future codification purposes.[RTF] [PDF]
Article 5D - Dry-Cleaning Solvent Tax. [RTF] [PDF]
G.S. 105-187.30 105-187.30. (See note for repeal of Article) Definitions.[RTF] [PDF]
G.S. 105-187.31 105-187.31. (See note for repeal of Article) Tax imposed.[RTF] [PDF]
G.S. 105-187.32 105-187.32. (See note for repeal of Article) Administration.[RTF] [PDF]
G.S. 105-187.33 105-187.33. (See note for repeal of Article) Exemptions and refunds.[RTF] [PDF]
G.S. 105-187.34 105-187.34. (See note for repeal of Article) Use of tax proceeds.[RTF] [PDF]
G.S. 105-187.35 105-187.35. Sunset.[RTF] [PDF]
G.S. 105-187.36 105-187.36. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.37 105-187.37. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.38 105-187.38. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.39 105-187.39. Reserved for future codification purposes.[RTF] [PDF]
Article 5E - Piped Natural Gas Tax. [RTF] [PDF]
G.S. 105-187.40 105-187.40. (Repealed effective July 1, 2014) Definitions.[RTF] [PDF]
G.S. 105-187.41 105-187.41. (Repealed effective July 1, 2014) Tax imposed on piped natural gas.[RTF] [PDF]
G.S. 105-187.42 105-187.42. (Repealed effective July 1, 2014) Liability for the tax.[RTF] [PDF]
G.S. 105-187.43 105-187.43. (Repealed effective July 1, 2014) Payment of the tax.[RTF] [PDF]
G.S. 105-187.44 105-187.44. (Repealed effective July 1, 2014) Distribution of part of tax proceeds to cities.[RTF] [PDF]
G.S. 105-187.45 105-187.45. (Repealed effective July 1, 2014) Information exchange and information returns.[RTF] [PDF]
G.S. 105-187.46 105-187.46. (Repealed effective July 1, 2014) Records and audits.[RTF] [PDF]
G.S. 105-187.47 105-187.47. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.48 105-187.48. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.49 105-187.49. Reserved for future codification purposes.[RTF] [PDF]
Article 5F - Certain Machinery and Equipment. [RTF] [PDF]
G.S. 105-187.50 105-187.50. Definitions.[RTF] [PDF]
G.S. 105-187.51 105-187.51. Tax imposed on mill machinery.[RTF] [PDF]
G.S. 105-187.51A 105-187.51A: Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010.[RTF] [PDF]
G.S. 105-187.51B 105-187.51B. Tax imposed on certain recyclers, research and development companies, industrial machinery refurbishing companies, and companies located at ports facilities.[RTF] [PDF]
G.S. 105-187.51C 105-187.51C. (Expiring for sales occurring on or after July 1, 2015) Tax imposed on datacenter machinery and equipment.[RTF] [PDF]
G.S. 105-187.51D 105-187.51D. (Effective July 1, 2013 and expiring July 1, 2018) Tax imposed on machinery at large manufacturing and distribution facility.[RTF] [PDF]
G.S. 105-187.52 105-187.52. Administration.[RTF] [PDF]
G.S. 105-187.53 105-187.53. Commercial logging items.[RTF] [PDF]
G.S. 105-187.54 105-187.54. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.55 105-187.55. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.56 105-187.56. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.57 105-187.57. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.58 105-187.58. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.59 105-187.59. Reserved for future codification purposes.[RTF] [PDF]
Article 5G - Solid Waste Disposal Tax. [RTF] [PDF]
G.S. 105-187.60 105-187.60. Definitions.[RTF] [PDF]
G.S. 105-187.61 105-187.61. Tax imposed.[RTF] [PDF]
G.S. 105-187.62 105-187.62. Administration.[RTF] [PDF]
G.S. 105-187.63 105-187.63. Use of tax proceeds.[RTF] [PDF]
G.S. 105-187.64 105-187.64: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.65 105-187.65: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.66 105-187.66: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.67 105-187.67: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.68 105-187.68: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-187.69 105-187.69: Reserved for future codification purposes.[RTF] [PDF]
Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service. [RTF] [PDF]
G.S. 105-187.70 105-187.70. (Effective July 1, 2013) Department to comply with Article 3 of Chapter 62A of the General Statutes.[RTF] [PDF]
Article 6 - Gift Taxes. [RTF] [PDF]
G.S. 105-188 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-188.1 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-189 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-190 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-191 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.[RTF] [PDF]
G.S. 105-192 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-193 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-194 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-195 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-196 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.[RTF] [PDF]
G.S. 105-197 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
G.S. 105-197.1 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.[RTF] [PDF]
Article 7 - Schedule H. Intangible Personal Property. [RTF] [PDF]
G.S. 105-198 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-199 through 105-200 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.[RTF] [PDF]
G.S. 105-201 through 105-204 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-205 105-205. Repealed by Session Laws 1985, c. 656, s. 32.[RTF] [PDF]
G.S. 105-206 through 105-207 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-208 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.[RTF] [PDF]
G.S. 105-209 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-210 105-210: Repealed by Session Laws 1979, c. 179, s. 4.[RTF] [PDF]
G.S. 105-211 through 105-212 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-213 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
G.S. 105-213.1 105-213.1: Recodified as 105-275.2 by Session Laws 1995.[RTF] [PDF]
G.S. 105-214 through 105-217 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).[RTF] [PDF]
Article 8 - Schedule I. Compensating Use Tax. [RTF] [PDF]
G.S. 105-218 through 105-228 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.[RTF] [PDF]
Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes. [RTF] [PDF]
G.S. 105-228.1 105-228.1. Defining taxes levied and assessed in this Article.[RTF] [PDF]
G.S. 105-228.2 105-228.2. Tax upon freight car line companies.[RTF] [PDF]
Article 8B - Taxes Upon Insurance Companies. [RTF] [PDF]
G.S. 105-228.3 105-228.3. Definitions.[RTF] [PDF]
G.S. 105-228.4 105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).[RTF] [PDF]
G.S. 105-228.4A 105-228.4A. Tax on captive insurance companies.[RTF] [PDF]
G.S. 105-228.5 105-228.5. Taxes measured by gross premiums.[RTF] [PDF]
G.S. 105-228.5A 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.[RTF] [PDF]
G.S. 105-228.5B 105-228.5B. Distribution of part of tax proceeds to High Risk Pool.[RTF] [PDF]
G.S. 105-228.6 105-228.6. Taxes in case of withdrawal from State.[RTF] [PDF]
G.S. 105-228.7 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.[RTF] [PDF]
G.S. 105-228.8 105-228.8. Retaliatory premium taxes.[RTF] [PDF]
G.S. 105-228.9 105-228.9. Commissioner of Insurance to administer portions of Article.[RTF] [PDF]
G.S. 105-228.10 105-228.10. No additional local taxes.[RTF] [PDF]
Article 8C - Schedule I-C. Excise Tax on Banks. [RTF] [PDF]
G.S. 105-228.11 through 105-228.20105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.[RTF] [PDF]
G.S. 105-228.21 105-228.21: Omitted.[RTF] [PDF]
Article 8D - Taxation of Savings and Loan Associations. [RTF] [PDF]
G.S. 105-228.22 through 105-228.24 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).[RTF] [PDF]
G.S. 105-228.24A 105-228.24A: Recodified as 105-130.43 by Session Laws 1998-98, s. 1(d).[RTF] [PDF]
G.S. 105-228.25 through 105-228.27 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.[RTF] [PDF]
Article 8E - Excise Tax on Conveyances. [RTF] [PDF]
G.S. 105-228.28 105-228.28. Scope.[RTF] [PDF]
G.S. 105-228.29 105-228.29. Exemptions.[RTF] [PDF]
G.S. 105-228.30 105-228.30. Imposition of excise tax; distribution of proceeds.[RTF] [PDF]
G.S. 105-228.31 105-228.31. Repealed by Session Laws 1999-28, s. 1.[RTF] [PDF]
G.S. 105-228.32 105-228.32. Instrument must be marked to reflect tax paid.[RTF] [PDF]
G.S. 105-228.33 105-228.33. Taxes recoverable by action.[RTF] [PDF]
G.S. 105-228.34 105-228.34: Repealed by Session Laws 1999-28, s. 1.[RTF] [PDF]
G.S. 105-228.35 105-228.35. Administrative provisions.[RTF] [PDF]
G.S. 105-228.36 105-228.36: Repealed by Session Laws 1999-28, s. 1.[RTF] [PDF]
G.S. 105-228.37 105-228.37. Refund of overpayment of tax.[RTF] [PDF]
G.S. 105-228.38 through 105-228.89 105-228.38 through 105-228.89. Reserved for future codification purposes.[RTF] [PDF]
Article 9 - General Administration; Penalties and Remedies. [RTF] [PDF]
G.S. 105-228.90 105-228.90. Scope and definitions.[RTF] [PDF]
G.S. 105-229 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.[RTF] [PDF]
G.S. 105-230 105-230. Charter suspended for failure to report.[RTF] [PDF]
G.S. 105-231 105-231: Recodified as the second paragraph of 105-230 by S.L. 1998-212, s. 29A.14(k).[RTF] [PDF]
G.S. 105-232 105-232. Rights restored; receivership and liquidation.[RTF] [PDF]
G.S. 105-233 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.[RTF] [PDF]
G.S. 105-234 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.[RTF] [PDF]
G.S. 105-235 105-235. Every day's failure a separate offense.[RTF] [PDF]
G.S. 105-236 105-236. Penalties; situs of violations; penalty disposition.[RTF] [PDF]
G.S. 105-236.1 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.[RTF] [PDF]
G.S. 105-237 105-237. Waiver of penalties; installment payments.[RTF] [PDF]
G.S. 105-237.1 105-237.1. Compromise of liability.[RTF] [PDF]
G.S. 105-238 105-238. Tax a debt.[RTF] [PDF]
G.S. 105-239 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-239.1 105-239.1. Transferee liability.[RTF] [PDF]
G.S. 105-240 105-240. Tax upon settlement of fiduciary's account.[RTF] [PDF]
G.S. 105-240.1 105-240.1. Agreements with respect to domicile.[RTF] [PDF]
G.S. 105-241 105-241. Where and how taxes payable; tax period; liens.[RTF] [PDF]
G.S. 105-241.1 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-241.2 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-241.3 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-241.4 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-241.5 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-241.6 105-241.6. Statute of limitations for refunds.[RTF] [PDF]
G.S. 105-241.7 105-241.7. Procedure for obtaining a refund.[RTF] [PDF]
G.S. 105-241.8 105-241.8. Statute of limitations for assessments.[RTF] [PDF]
G.S. 105-241.9 105-241.9. Procedure for proposing an assessment.[RTF] [PDF]
G.S. 105-241.10 105-241.10. Limit on refunds and assessments after a federal determination.[RTF] [PDF]
G.S. 105-241.11 105-241.11. Requesting review of proposed denial of refund or proposed assessment.[RTF] [PDF]
G.S. 105-241.12 105-241.12. Result when taxpayer does not request a review.[RTF] [PDF]
G.S. 105-241.13 105-241.13. Action on request for review.[RTF] [PDF]
G.S. 105-241.14 105-241.14. Final determination after Departmental review.[RTF] [PDF]
G.S. 105-241.15 105-241.15. Contested case hearing on final determination.[RTF] [PDF]
G.S. 105-241.16 105-241.16. Judicial review of decision after contested case hearing.[RTF] [PDF]
G.S. 105-241.17 105-241.17. Civil action challenging statute as unconstitutional.[RTF] [PDF]
G.S. 105-241.18 105-241.18. Class actions.[RTF] [PDF]
G.S. 105-241.19 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.[RTF] [PDF]
G.S. 105-241.20 105-241.20. Delivery of notice to the taxpayer.[RTF] [PDF]
G.S. 105-241.21 105-241.21. Interest on taxes.[RTF] [PDF]
G.S. 105-241.22 105-241.22. Collection of tax.[RTF] [PDF]
G.S. 105-241.23 105-241.23. Jeopardy assessment and collection.[RTF] [PDF]
G.S. 105-242 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.[RTF] [PDF]
G.S. 105-242.1 105-242.1. Procedure for attachment and garnishment.[RTF] [PDF]
G.S. 105-242.2 105-242.2. Personal liability when certain taxes not paid.[RTF] [PDF]
G.S. 105-243 105-243. Taxes recoverable by action.[RTF] [PDF]
G.S. 105-243.1 105-243.1. Collection of tax debts.[RTF] [PDF]
G.S. 105-244 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).[RTF] [PDF]
G.S. 105-244.1 105-244.1. Cancellation of certain assessments.[RTF] [PDF]
G.S. 105-244.2 105-244.2: Expired pursuant to its own terms, effective January 1, 2010.[RTF] [PDF]
G.S. 105-245 105-245. Failure of sheriff to execute order.[RTF] [PDF]
G.S. 105-246 105-246. Actions, when tried.[RTF] [PDF]
G.S. 105-247 105-247. Municipalities not to levy income and inheritance tax.[RTF] [PDF]
G.S. 105-248 105-248. Purpose of State taxes.[RTF] [PDF]
G.S. 105-248.1 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.[RTF] [PDF]
G.S. 105-249 105-249: Repealed by Session Laws 1998-95, s. 27.[RTF] [PDF]
G.S. 105-249.1 105-249.1: Repealed by Session Laws 1998-95, s. 28.[RTF] [PDF]
G.S. 105-249.2 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.[RTF] [PDF]
G.S. 105-249.3 105-249.3: Repealed by Session Laws 1998-98, s. 19.[RTF] [PDF]
G.S. 105-250 105-250. Law applicable to foreign corporations.[RTF] [PDF]
G.S. 105-250.1 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.[RTF] [PDF]
G.S. 105-251 105-251. Information required of taxpayer and corrections based on information.[RTF] [PDF]
G.S. 105-251.1 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.[RTF] [PDF]
G.S. 105-252 105-252. Returns required.[RTF] [PDF]
G.S. 105-253 105-253: Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.[RTF] [PDF]
G.S. 105-254 105-254. Secretary to furnish forms.[RTF] [PDF]
G.S. 105-255 105-255. Secretary of Revenue to keep records.[RTF] [PDF]
G.S. 105-256 105-256. Publications prepared by Secretary of Revenue.[RTF] [PDF]
G.S. 105-256.1 105-256.1. Corporate annual report.[RTF] [PDF]
G.S. 105-257 105-257. Department may charge fee for report or other document.[RTF] [PDF]
G.S. 105-258 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.[RTF] [PDF]
G.S. 105-258.1 105-258.1. Taxpayer interviews.[RTF] [PDF]
G.S. 105-258.2 105-258.2. Taxpayer conversations.[RTF] [PDF]
G.S. 105-259 105-259. Secrecy required of officials; penalty for violation.[RTF] [PDF]
G.S. 105-260 105-260. Evaluation of Department personnel.[RTF] [PDF]
G.S. 105-260.1 105-260.1. Delegation of authority to hold hearings.[RTF] [PDF]
G.S. 105-261 105-261. Secretary and deputies to administer oaths.[RTF] [PDF]
G.S. 105-262 105-262. Rules.[RTF] [PDF]
G.S. 105-262.1 105-262.1. Rules to exercise authority under G.S. 105-130.5A.[RTF] [PDF]
G.S. 105-263 105-263. Timely filing of mailed documents and requests for extensions.[RTF] [PDF]
G.S. 105-264 105-264. Effect of Secretary's interpretation of revenue laws.[RTF] [PDF]
G.S. 105-264.1 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.[RTF] [PDF]
G.S. 105-265 105-265: Repealed by Session Laws 1991, c. 45, s. 19.[RTF] [PDF]
G.S. 105-266 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-266.1 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-266.2 105-266.2. Refund of tax paid on substantial income later restored.[RTF] [PDF]
G.S. 105-267 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-267.1 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.[RTF] [PDF]
G.S. 105-268 105-268. Reciprocal comity.[RTF] [PDF]
G.S. 105-268.1 105-268.1. Agreements to coordinate the administration and collection of taxes.[RTF] [PDF]
G.S. 105-268.2 105-268.2. Expenditures and commitments authorized to effectuate agreements.[RTF] [PDF]
G.S. 105-268.3 105-268.3. Returns to be filed and taxes paid pursuant to agreements.[RTF] [PDF]
G.S. 105-269 105-269. Extraterritorial authority to enforce payment.[RTF] [PDF]
G.S. 105-269.1 105-269.1. Local authorities authorized to furnish office space.[RTF] [PDF]
G.S. 105-269.2 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.[RTF] [PDF]
G.S. 105-269.3 105-269.3. Enforcement of Subchapter V and fuel inspection tax.[RTF] [PDF]
G.S. 105-269.4 105-269.4. Election to apply income tax refund to following year's tax.[RTF] [PDF]
G.S. 105-269.5 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.[RTF] [PDF]
G.S. 105-269.6 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.[RTF] [PDF]
G.S. 105-269.7 through 105-269.12 105-269.7 through 105-269.12. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-269.13 105-269.13. Debts not collectible under North Carolina law.[RTF] [PDF]
G.S. 105-269.14 105-269.14. Payment of use tax with individual income tax.[RTF] [PDF]
G.S. 105-269.15 105-269.15. Income tax credits of partnerships.[RTF] [PDF]
Article 10 - Liability for Failure to Levy Taxes. [RTF] [PDF]
G.S. 105-270 105-270. Repeal of laws imposing liability upon governing bodies of local units.[RTF] [PDF]
Article 11 - Short Title, Purpose, and Definitions. [RTF] [PDF]
G.S. 105-271 105-271. Official title.[RTF] [PDF]
G.S. 105-272 105-272. Purpose of Subchapter.[RTF] [PDF]
G.S. 105-273 105-273. Definitions.[RTF] [PDF]
Article 12 - Property Subject to Taxation. [RTF] [PDF]
G.S. 105-274 105-274. Property subject to taxation.[RTF] [PDF]
G.S. 105-275 105-275. Property classified and excluded from the tax base.[RTF] [PDF]
G.S. 105-275.1 105-275.1: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[RTF] [PDF]
G.S. 105-275.2 105-275.2: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[RTF] [PDF]
G.S. 105-276 105-276. Taxation of intangible personal property.[RTF] [PDF]
G.S. 105-277 105-277. Property classified for taxation at reduced rates; certain deductions.[RTF] [PDF]
G.S. 105-277.001 105-277.001: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[RTF] [PDF]
G.S. 105-277.01 105-277.01. Certain farm products classified for taxation at reduced valuation.[RTF] [PDF]
G.S. 105-277.1 105-277.1. Elderly or disabled property tax homestead exclusion.[RTF] [PDF]
G.S. 105-277.1A 105-277.1A: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.[RTF] [PDF]
G.S. 105-277.1B 105-277.1B. Property tax homestead circuit breaker.[RTF] [PDF]
G.S. 105-277.1C 105-277.1C. Disabled veteran property tax homestead exclusion.[RTF] [PDF]
G.S. 105-277.1D 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.[RTF] [PDF]
G.S. 105-277.1E 105-277.1E. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-277.1F 105-277.1F. Uniform provisions for payment of deferred taxes.[RTF] [PDF]
G.S. 105-277.2 105-277.2. Agricultural, horticultural, and forestland - Definitions.[RTF] [PDF]
G.S. 105-277.3 105-277.3. Agricultural, horticultural, and forestland - Classifications.[RTF] [PDF]
G.S. 105-277.4 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.[RTF] [PDF]
G.S. 105-277.5 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.[RTF] [PDF]
G.S. 105-277.6 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.[RTF] [PDF]
G.S. 105-277.7 105-277.7. Use-Value Advisory Board.[RTF] [PDF]
G.S. 105-277.8 105-277.8. (Effective for taxes imposed for taxable years beginning before July 1, 2012) Taxation of property of nonprofit homeowners' association.[RTF] [PDF]
G.S. 105-277.9 105-277.9. (Effective for taxes imposed for taxable years beginning before July 1, 2011) Taxation of property inside certain roadway corridors.[RTF] [PDF]
G.S. 105-277.9A 105-277.9A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2011. See note for delayed repeal.) Taxation of improved property inside certain roadway corridors.[RTF] [PDF]
G.S. 105-277.10 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.[RTF] [PDF]
G.S. 105-277.11 105-277.11. Taxation of property subject to a development financing district agreement.[RTF] [PDF]
G.S. 105-277.12 105-277.12. Antique airplanes.[RTF] [PDF]
G.S. 105-277.13 105-277.13. Taxation of improvements on brownfields.[RTF] [PDF]
G.S. 105-277.14 105-277.14. Taxation of working waterfront property.[RTF] [PDF]
G.S. 105-277.15 105-277.15. Taxation of wildlife conservation land.[RTF] [PDF]
G.S. 105-277.15A 105-277.15A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2013) Taxation of site infrastructure land.[RTF] [PDF]
G.S. 105-277.16 105-277.16. Taxation of low-income housing property.[RTF] [PDF]
G.S. 105-277.17 105-277.17. Taxation of community land trust property.[RTF] [PDF]
G.S. 105-278 105-278. Historic properties.[RTF] [PDF]
G.S. 105-278.1 105-278.1. Exemption of real and personal property owned by units of government.[RTF] [PDF]
G.S. 105-278.2 105-278.2. Burial property.[RTF] [PDF]
G.S. 105-278.3 105-278.3. Real and personal property used for religious purposes.[RTF] [PDF]
G.S. 105-278.4 105-278.4. Real and personal property used for educational purposes.[RTF] [PDF]
G.S. 105-278.5 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.[RTF] [PDF]
G.S. 105-278.6 105-278.6. Real and personal property used for charitable purposes.[RTF] [PDF]
G.S. 105-278.6A 105-278.6A. Qualified retirement facility.[RTF] [PDF]
G.S. 105-278.7 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.[RTF] [PDF]
G.S. 105-278.8 105-278.8. Real and personal property used for charitable hospital purposes.[RTF] [PDF]
G.S. 105-278.9 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.[RTF] [PDF]
G.S. 105-279 105-279. Repealed by Session Laws 1981, c. 819, s. 2.[RTF] [PDF]
G.S. 105-280 105-280. Repealed by Session Laws 1973, c. 695, s. 4.[RTF] [PDF]
G.S. 105-281 105-281. Repealed by Session Laws 1973, c. 695, s. 10.[RTF] [PDF]
G.S. 105-282 105-282. Repealed by Session Laws 1973, c. 695, s. 8.[RTF] [PDF]
G.S. 105-282.1 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.[RTF] [PDF]
G.S. 105-282.2 through 105-282.6 105-282.2 through 105-282.6. Reserved for future codification purposes.[RTF] [PDF]
Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland. [RTF] [PDF]
G.S. 105-282.7 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.[RTF] [PDF]
G.S. 105-282.8 105-282.8. Assessment and collection.[RTF] [PDF]
Article 13 - Standards for Appraisal and Assessment. [RTF] [PDF]
G.S. 105-283 105-283. Uniform appraisal standards.[RTF] [PDF]
G.S. 105-284 105-284. Uniform assessment standard.[RTF] [PDF]
Article 14 - Time for Listing and Appraising Property for Taxation. [RTF] [PDF]
G.S. 105-285 105-285. Date as of which property is to be listed and appraised.[RTF] [PDF]
G.S. 105-286 105-286. Time for general reappraisal of real property.[RTF] [PDF]
G.S. 105-287 105-287. Changing appraised value of real property in years in which general reappraisal is not made.[RTF] [PDF]
Article 15 - Duties of Department and Property Tax Commission as to Assessments. [RTF] [PDF]
G.S. 105-288 105-288. Property Tax Commission.[RTF] [PDF]
G.S. 105-289 105-289. Duties of Department of Revenue.[RTF] [PDF]
G.S. 105-289.1 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.[RTF] [PDF]
G.S. 105-290 105-290. Appeals to Property Tax Commission.[RTF] [PDF]
G.S. 105-291 105-291. Powers of Department and Commission.[RTF] [PDF]
G.S. 105-292 through 105-293 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.[RTF] [PDF]
Article 16 - County Listing, Appraisal, and Assessing Officials. [RTF] [PDF]
G.S. 105-294 105-294. County assessor.[RTF] [PDF]
G.S. 105-295 105-295. Oath of office for assessor.[RTF] [PDF]
G.S. 105-296 105-296. Powers and duties of assessor.[RTF] [PDF]
G.S. 105-297 105-297. Assistant assessor.[RTF] [PDF]
G.S. 105-298 105-298: Repealed by Session Laws 1987, c. 43, s. 3.[RTF] [PDF]
G.S. 105-299 105-299. (Effective until July 1, 2013 - see notes) Employment of experts.[RTF] [PDF]
G.S. 105-300 105-300. Tax commission.[RTF] [PDF]
Article 17 - Administration of Listing. [RTF] [PDF]
G.S. 105-301 105-301. Place for listing real property.[RTF] [PDF]
G.S. 105-302 105-302. In whose name real property is to be listed.[RTF] [PDF]
G.S. 105-302.1 105-302.1. Reports on properties listed in name of unknown owner.[RTF] [PDF]
G.S. 105-303 105-303. Obtaining information on real property transfers; permanent listing.[RTF] [PDF]
G.S. 105-304 105-304. Place for listing tangible personal property.[RTF] [PDF]
G.S. 105-305 105-305. Place for listing intangible personal property.[RTF] [PDF]
G.S. 105-306 105-306. In whose name personal property is to be listed.[RTF] [PDF]
G.S. 105-307 105-307. Length of listing period; extension; preliminary work.[RTF] [PDF]
G.S. 105-308 105-308. Duty to list; penalty for failure.[RTF] [PDF]
G.S. 105-309 105-309. What the abstract shall contain.[RTF] [PDF]
G.S. 105-310 105-310. Affirmation; penalty for false affirmation.[RTF] [PDF]
G.S. 105-310.1 105-310.1. Electronic listing of personal property.[RTF] [PDF]
G.S. 105-311 105-311. Listing and signing affirmation; use of agents, mail, and electronic listing.[RTF] [PDF]
G.S. 105-312 105-312. Discovered property; appraisal; penalty.[RTF] [PDF]
Article 18 - Reports in Aid of Listing. [RTF] [PDF]
G.S. 105-313 105-313. Report of property by multi-county business.[RTF] [PDF]
G.S. 105-314 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.[RTF] [PDF]
G.S. 105-315 105-315. Reports by persons having custody of tangible personal property of others.[RTF] [PDF]
G.S. 105-316 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.[RTF] [PDF]
G.S. 105-316.1 105-316.1. Tax permit required to move mobile home.[RTF] [PDF]
G.S. 105-316.2 105-316.2. Requirements for obtaining permit.[RTF] [PDF]
G.S. 105-316.3 105-316.3. Issuance of permits.[RTF] [PDF]
G.S. 105-316.4 105-316.4. Issuance of permits under repossession.[RTF] [PDF]
G.S. 105-316.5 105-316.5. Form of permit.[RTF] [PDF]
G.S. 105-316.6 105-316.6. Penalties for violations.[RTF] [PDF]
G.S. 105-316.7 105-316.7. Mobile home defined.[RTF] [PDF]
G.S. 105-316.8 105-316.8. Taxable situs not presumed.[RTF] [PDF]
Article 19 - Administration of Real and Personal Property Appraisal. [RTF] [PDF]
G.S. 105-317 105-317. Appraisal of real property; adoption of schedules, standards, and rules.[RTF] [PDF]
G.S. 105-317.1 105-317.1. Appraisal of personal property; elements to be considered.[RTF] [PDF]
G.S. 105-317.2 105-317.2. Report on transfers of real property.[RTF] [PDF]
Article 20 - Approval, Preparation, and Disposition of Records. [RTF] [PDF]
G.S. 105-318 105-318. Forms for listing, appraising, and assessing property.[RTF] [PDF]
G.S. 105-319 105-319. Tax records; preparation of scroll and tax book.[RTF] [PDF]
G.S. 105-320 105-320. Tax receipts; preparation.[RTF] [PDF]
G.S. 105-321 105-321. Disposition of tax records and receipts; order of collection.[RTF] [PDF]
Article 21 - Review and Appeals of Listings and Valuations. [RTF] [PDF]
G.S. 105-322 105-322. County board of equalization and review.[RTF] [PDF]
G.S. 105-323 105-323. Giving effect to decisions of the board of equalization and review.[RTF] [PDF]
G.S. 105-324 105-324. Repealed by Session Laws 1987, c. 295, s. 4.[RTF] [PDF]
G.S. 105-325 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.[RTF] [PDF]
G.S. 105-325.1 105-325.1. Special committee for motor vehicle appeals.[RTF] [PDF]
Article 22 - Listing, Appraising, and Assessing by Cities and Towns. [RTF] [PDF]
G.S. 105-326 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.[RTF] [PDF]
G.S. 105-327 105-327. Appraisal and assessment of property subject to city and town taxation.[RTF] [PDF]
G.S. 105-328 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.[RTF] [PDF]
G.S. 105-329 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.[RTF] [PDF]
Article 22A - Motor Vehicles. [RTF] [PDF]
G.S. 105-330 105-330. Definitions.[RTF] [PDF]
G.S. 105-330.1 105-330.1. Classification of motor vehicles.[RTF] [PDF]
G.S. 105-330.2 105-330.2. Appraisal, ownership, and situs.[RTF] [PDF]
G.S. 105-330.3 105-330.3. Listing requirements for classified motor vehicles; application for exempt status.[RTF] [PDF]
G.S. 105-330.4 105-330.4. Due date, interest, and enforcement remedies.[RTF] [PDF]
G.S. 105-330.5 105-330.5. Notice required; distribution and collection fees.[RTF] [PDF]
G.S. 105-330.6 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.[RTF] [PDF]
G.S. 105-330.7 105-330.7: Repealed by Session Laws 2005-294, s. 7, effective July 1, 2013, and applicable to combined tax and registration notices issued on or after that date.[RTF] [PDF]
G.S. 105-330.8 105-330.8. Deadlines not extended.[RTF] [PDF]
G.S. 105-330.9 105-330.9. Antique automobiles.[RTF] [PDF]
G.S. 105-330.10 105-330.10. Disposition of interest.[RTF] [PDF]
G.S. 105-330.11 105-330.11. Memorandum of understanding.[RTF] [PDF]
G.S. 105-330.12 through 105-332 105-330.12 through 105-332: Reserved for future codification purposes.[RTF] [PDF]
Article 23 - Public Service Companies. [RTF] [PDF]
G.S. 105-333 105-333. Definitions.[RTF] [PDF]
G.S. 105-334 105-334. Duty to file report; penalty for failure to file.[RTF] [PDF]
G.S. 105-335 105-335. Appraisal of property of public service companies.[RTF] [PDF]
G.S. 105-336 105-336. Methods of appraising certain properties of public service companies.[RTF] [PDF]
G.S. 105-337 105-337. Apportionment of taxable values to this State.[RTF] [PDF]
G.S. 105-338 105-338. Allocation of appraised valuation of system property among local taxing units.[RTF] [PDF]
G.S. 105-339 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock.[RTF] [PDF]
G.S. 105-340 105-340. Certification of appraised valuations of railroad companies.[RTF] [PDF]
G.S. 105-341 105-341. Certification of public service company system appraised valuations.[RTF] [PDF]
G.S. 105-342 105-342. Notice, hearing, and appeal.[RTF] [PDF]
G.S. 105-343 105-343. Penalty for failure to make required reports.[RTF] [PDF]
G.S. 105-344 105-344. Failure to pay tax; remedies; penalty.[RTF] [PDF]
Article 24 - Review and Enforcement of Orders. [RTF] [PDF]
G.S. 105-345 105-345. Right of appeal; filing of exceptions.[RTF] [PDF]
G.S. 105-345.1 105-345.1. No evidence admitted on appeal; remission for further evidence.[RTF] [PDF]
G.S. 105-345.2 105-345.2. Record on appeal; extent of review.[RTF] [PDF]
G.S. 105-345.3 105-345.3. Relief pending review on appeal.[RTF] [PDF]
G.S. 105-345.4 105-345.4. Appeal to Supreme Court.[RTF] [PDF]
G.S. 105-345.5 105-345.5. Judgment on appeal enforced by mandamus.[RTF] [PDF]
G.S. 105-346 105-346. Peremptory mandamus to enforce order when no appeal.[RTF] [PDF]
Article 25 - Levy of Taxes and Presumption of Notice. [RTF] [PDF]
G.S. 105-347 105-347. Levy of property taxes.[RTF] [PDF]
G.S. 105-348 105-348. All interested persons charged with notice of taxes.[RTF] [PDF]
Article 26 - Collection and Foreclosure of Taxes. [RTF] [PDF]
G.S. 105-349 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.[RTF] [PDF]
G.S. 105-350 105-350. General duties of tax collectors.[RTF] [PDF]
G.S. 105-351 105-351. Authority of successor collector.[RTF] [PDF]
G.S. 105-352 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.[RTF] [PDF]
G.S. 105-353 105-353. Place for collection of taxes.[RTF] [PDF]
G.S. 105-354 105-354. Collections for districts and other units of local government.[RTF] [PDF]
G.S. 105-355 105-355. Creation of tax lien; date as of which lien attaches.[RTF] [PDF]
G.S. 105-356 105-356. Priority of tax liens.[RTF] [PDF]
G.S. 105-357 105-357. Payment of taxes.[RTF] [PDF]
G.S. 105-358 105-358. Waiver of penalties; partial payments.[RTF] [PDF]
G.S. 105-359 105-359. Prepayments.[RTF] [PDF]
G.S. 105-360 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.[RTF] [PDF]
G.S. 105-361 105-361. Statement of amount of taxes due.[RTF] [PDF]
G.S. 105-362 105-362. Discharge of lien on real property.[RTF] [PDF]
G.S. 105-363 105-363. Remedies of cotenants and joint owners of real property.[RTF] [PDF]
G.S. 105-364 105-364. Collection of taxes outside the taxing unit.[RTF] [PDF]
G.S. 105-365 105-365. Preference accorded taxes in liquidation of debtors' estates.[RTF] [PDF]
G.S. 105-365.1 105-365.1. When and against whom collection remedies may be used.[RTF] [PDF]
G.S. 105-366 105-366. Remedies against personal property.[RTF] [PDF]
G.S. 105-367 105-367. Procedure for levy.[RTF] [PDF]
G.S. 105-368 105-368. Procedure for attachment and garnishment.[RTF] [PDF]
G.S. 105-369 105-369. Advertisement of tax liens on real property for failure to pay taxes.[RTF] [PDF]
G.S. 105-370 through 105-372 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.[RTF] [PDF]
G.S. 105-373 105-373. Settlements.[RTF] [PDF]
G.S. 105-374 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.[RTF] [PDF]
G.S. 105-375 105-375. In rem method of foreclosure.[RTF] [PDF]
G.S. 105-376 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.[RTF] [PDF]
G.S. 105-377 105-377. Time for contesting validity of tax foreclosure title.[RTF] [PDF]
G.S. 105-378 105-378. Limitation on use of remedies.[RTF] [PDF]
Article 27 - Refunds and Remedies. [RTF] [PDF]
G.S. 105-379 105-379. Restriction on use of injunction and claim and delivery.[RTF] [PDF]
G.S. 105-380 105-380. No taxes to be released, refunded, or compromised.[RTF] [PDF]
G.S. 105-381 105-381. Taxpayer's remedies.[RTF] [PDF]
G.S. 105-382 105-382. Repealed by Session Laws 1977, c. 946, s. 3.[RTF] [PDF]
Article 28 - Special Duties to Pay Taxes. [RTF] [PDF]
G.S. 105-383 105-383. Fiduciaries to pay taxes.[RTF] [PDF]
G.S. 105-384 105-384. Duties and liabilities of life tenant.[RTF] [PDF]
G.S. 105-385 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.[RTF] [PDF]
G.S. 105-386 105-386. Tax paid by holder of lien; remedy.[RTF] [PDF]
Article 29 - Validations. [RTF] [PDF]
G.S. 105-387 through 105-392 105-387 through 105-392: Recodified as 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).[RTF] [PDF]
G.S. 105-393 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).[RTF] [PDF]
Article 30 - General Provisions. [RTF] [PDF]
G.S. 105-394 105-394. Immaterial irregularities.[RTF] [PDF]
G.S. 105-395 105-395. Application and effective date of Subchapter.[RTF] [PDF]
G.S. 105-395.1 105-395.1. Applicable date when due date falls on weekend or holiday.[RTF] [PDF]
G.S. 105-396 through 105-398 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.[RTF] [PDF]
G.S. 105-399 through 105-403 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
G.S. 105-404 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.[RTF] [PDF]
G.S. 105-405 105-405: Repealed by Session Laws 1963, c. 548.[RTF] [PDF]
G.S. 105-405.1 through 105-406 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
G.S. 105-407 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.[RTF] [PDF]
Article 31 - Rights of Parties Adjusted. [RTF] [PDF]
G.S. 105-408 through 105-411 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
G.S. 105-412 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.[RTF] [PDF]
Article 32 - Tax Liens. [RTF] [PDF]
G.S. 105-413 through 105-414 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
Article 33 - Time and Manner of Collection. [RTF] [PDF]
G.S. 105-415 through 105-417 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
Article 33A - Agreements with United States or Other States. [RTF] [PDF]
G.S. 105-417.1 through 105-417.3 105-417.1 through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2.[RTF] [PDF]
Article 34 - Tax Sales. [RTF] [PDF]
G.S. 105-418 through 105-421 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
G.S. 105-422 105-422: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
G.S. 105-423 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.[RTF] [PDF]
G.S. 105-423.1 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
Article 35 - Sheriff's Settlement of Taxes. [RTF] [PDF]
G.S. 105-424 105-424. Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
Article 35A - Listing of Automobiles in Certain Counties. [RTF] [PDF]
G.S. 105-425 through 105-429 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.[RTF] [PDF]
Article 36 - Gasoline Tax. [RTF] [PDF]
G.S. 105-430 through 105-435 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-436 105-436: Repealed by Session Laws 1991, c. 193, s. 5.[RTF] [PDF]
G.S. 105-436.1 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.[RTF] [PDF]
G.S. 105-437 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.[RTF] [PDF]
G.S. 105-438 through 105-441.1 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-442 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.[RTF] [PDF]
G.S. 105-443 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.[RTF] [PDF]
G.S. 105-444 through 105-446.3 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-446.3-1 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.[RTF] [PDF]
G.S. 105-446.4 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.[RTF] [PDF]
G.S. 105-446.5 through 105-449A 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-449.01 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.[RTF] [PDF]
Article 36A - Special Fuels Tax. [RTF] [PDF]
G.S. 105-449.1 through 105-449.27 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-449.28 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.[RTF] [PDF]
G.S. 105-449.29 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-449.30 through 105-449.31 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.[RTF] [PDF]
G.S. 105-449.32 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.[RTF] [PDF]
G.S. 105-449.33 through 105-449.35 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.[RTF] [PDF]
G.S. 105-449.36 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.[RTF] [PDF]
Article 36B - Tax on Carriers Using Fuel Purchased Outside State. [RTF] [PDF]
G.S. 105-449.37 105-449.37. Definitions; tax liability.[RTF] [PDF]
G.S. 105-449.38 105-449.38. Tax levied.[RTF] [PDF]
G.S. 105-449.39 105-449.39. Credit for payment of motor fuel tax.[RTF] [PDF]
G.S. 105-449.40 105-449.40. Secretary may require bond.[RTF] [PDF]
G.S. 105-449.41 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.[RTF] [PDF]
G.S. 105-449.42 105-449.42. Payment of tax.[RTF] [PDF]
G.S. 105-449.42A 105-449.42A. Leased motor vehicles.[RTF] [PDF]
G.S. 105-449.43 105-449.43. Application of tax proceeds.[RTF] [PDF]
G.S. 105-449.44 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used.[RTF] [PDF]
G.S. 105-449.45 105-449.45. Returns of carriers.[RTF] [PDF]
G.S. 105-449.46 105-449.46. Inspection of books and records.[RTF] [PDF]
G.S. 105-449.47 105-449.47. Registration of vehicles.[RTF] [PDF]
G.S. 105-449.47A 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.[RTF] [PDF]
G.S. 105-449.48 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.[RTF] [PDF]
G.S. 105-449.49 105-449.49. Temporary permits.[RTF] [PDF]
G.S. 105-449.50 105-449.50. Repealed by Session Laws 2008-134, s. 21.[RTF] [PDF]
G.S. 105-449.51 105-449.51. Violations declared to be misdemeanors.[RTF] [PDF]
G.S. 105-449.52 105-449.52. Civil penalties applicable to motor carriers.[RTF] [PDF]
G.S. 105-449.53 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.[RTF] [PDF]
G.S. 105-449.54 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.[RTF] [PDF]
G.S. 105-449.55 through 105-449.56 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.[RTF] [PDF]
G.S. 105-449.57 105-449.57. Cooperative agreements between jurisdictions.[RTF] [PDF]
G.S. 105-449.58 105-449.58. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.59 105-449.59. Reserved for future codification purposes.[RTF] [PDF]
Article 36C - Gasoline, Diesel, and Blends. [RTF] [PDF]
G.S. 105-449.60 105-449.60. Definitions.[RTF] [PDF]
G.S. 105-449.61 105-449.61. Tax restrictions; administration.[RTF] [PDF]
G.S. 105-449.62 105-449.62. Nature of tax.[RTF] [PDF]
G.S. 105-449.63 105-449.63. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.64 105-449.64. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.65 105-449.65. List of persons who must have a license.[RTF] [PDF]
G.S. 105-449.66 105-449.66. Importer licensing.[RTF] [PDF]
G.S. 105-449.67 105-449.67. List of persons who may obtain a license.[RTF] [PDF]
G.S. 105-449.68 105-449.68. Restrictions on who can get a license as a distributor.[RTF] [PDF]
G.S. 105-449.69 105-449.69. How to apply for a license.[RTF] [PDF]
G.S. 105-449.70 105-449.70. Supplier election to collect tax on out-of-state removals.[RTF] [PDF]
G.S. 105-449.71 105-449.71. Permissive supplier election to collect tax on out-of-state removals.[RTF] [PDF]
G.S. 105-449.72 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.[RTF] [PDF]
G.S. 105-449.73 105-449.73. Reasons why the Secretary can deny an application for a license.[RTF] [PDF]
G.S. 105-449.74 105-449.74. Issuance of license.[RTF] [PDF]
G.S. 105-449.75 105-449.75. License holder must notify the Secretary of discontinuance of business.[RTF] [PDF]
G.S. 105-449.76 105-449.76. Reasons why the Secretary can cancel a license.[RTF] [PDF]
G.S. 105-449.77 105-449.77. Records and lists of license applicants and license holders.[RTF] [PDF]
G.S. 105-449.78 105-449.78. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.79 105-449.79. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.80 105-449.80. Tax rate.[RTF] [PDF]
G.S. 105-449.81 105-449.81. Excise tax on motor fuel.[RTF] [PDF]
G.S. 105-449.82 105-449.82. Liability for tax on removals from a refinery or terminal.[RTF] [PDF]
G.S. 105-449.83 105-449.83. Liability for tax on imports.[RTF] [PDF]
G.S. 105-449.83A 105-449.83A. Liability for tax on fuel grade ethanol.[RTF] [PDF]
G.S. 105-449.84 105-449.84. Liability for tax on blended fuel.[RTF] [PDF]
G.S. 105-449.84A 105-449.84A. Liability for tax on behind-the-rack transfers.[RTF] [PDF]
G.S. 105-449.85 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.[RTF] [PDF]
G.S. 105-449.86 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.[RTF] [PDF]
G.S. 105-449.87 105-449.87. Backup tax and liability for the tax.[RTF] [PDF]
G.S. 105-449.88 105-449.88. Exemptions from the excise tax.[RTF] [PDF]
G.S. 105-449.88A 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.[RTF] [PDF]
G.S. 105-449.89 105-449.89. Restrictions on removal of motor fuel from terminal.[RTF] [PDF]
G.S. 105-449.90 105-449.90. When tax return and payment are due.[RTF] [PDF]
G.S. 105-449.90A 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.[RTF] [PDF]
G.S. 105-449.91 105-449.91. Remittance of tax to supplier.[RTF] [PDF]
G.S. 105-449.92 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.[RTF] [PDF]
G.S. 105-449.93 105-449.93. Percentage discount for licensed distributors and some licensed importers.[RTF] [PDF]
G.S. 105-449.94 105-449.94: Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date.[RTF] [PDF]
G.S. 105-449.95 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.[RTF] [PDF]
G.S. 105-449.96 105-449.96. Information required on return filed by supplier.[RTF] [PDF]
G.S. 105-449.97 105-449.97. Deductions and discounts allowed a supplier when filing a return.[RTF] [PDF]
G.S. 105-449.98 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.[RTF] [PDF]
G.S. 105-449.99 105-449.99. Returns and discounts of importers.[RTF] [PDF]
G.S. 105-449.100 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.[RTF] [PDF]
G.S. 105-449.101 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.[RTF] [PDF]
G.S. 105-449.102 105-449.102. Distributor to file return showing exports from a bulk plant.[RTF] [PDF]
G.S. 105-449.103 105-449.103. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.104 105-449.104. Use of name and account number on return.[RTF] [PDF]
G.S. 105-449.105 105-449.105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.[RTF] [PDF]
G.S. 105-449.105A 105-449.105A. Monthly refunds for kerosene.[RTF] [PDF]
G.S. 105-449.105B 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.[RTF] [PDF]
G.S. 105-449.106 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.[RTF] [PDF]
G.S. 105-449.107 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.[RTF] [PDF]
G.S. 105-449.108 105-449.108. When an application for a refund is due.[RTF] [PDF]
G.S. 105-449.109 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).[RTF] [PDF]
G.S. 105-449.110 105-449.110. Review of refund application and payment of refund.[RTF] [PDF]
G.S. 105-449.111 105-449.111. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.112 105-449.112. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.113 105-449.113. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.114 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.[RTF] [PDF]
G.S. 105-449.115 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.[RTF] [PDF]
G.S. 105-449.115A 105-449.115A. Shipping document required to transport fuel by tank wagon.[RTF] [PDF]
G.S. 105-449.116 105-449.116. Repealed by Session Laws 1999-438, s. 25.[RTF] [PDF]
G.S. 105-449.117 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.[RTF] [PDF]
G.S. 105-449.118 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.[RTF] [PDF]
G.S. 105-449.118A 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.[RTF] [PDF]
G.S. 105-449.119 105-449.119. Review of civil penalty assessment.[RTF] [PDF]
G.S. 105-449.120 105-449.120. Acts that are misdemeanors.[RTF] [PDF]
G.S. 105-449.121 105-449.121. Record-keeping requirements; inspection authority.[RTF] [PDF]
G.S. 105-449.122 105-449.122. Equipment requirements.[RTF] [PDF]
G.S. 105-449.123 105-449.123. Marking requirements for dyed fuel storage facilities.[RTF] [PDF]
G.S. 105-449.124 105-449.124. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.125 105-449.125. Distribution of tax revenue among various funds and accounts.[RTF] [PDF]
G.S. 105-449.126 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel and Lake Dredging Fund.[RTF] [PDF]
G.S. 105-449.127 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.[RTF] [PDF]
G.S. 105-449.128 105-449.128. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-449.129 105-449.129. Reserved for future codification purposes.[RTF] [PDF]
Article 36D - Alternative Fuel. [RTF] [PDF]
G.S. 105-449.130 105-449.130. Definitions.[RTF] [PDF]
G.S. 105-449.131 105-449.131. List of persons who must have a license.[RTF] [PDF]
G.S. 105-449.132 105-449.132. How to apply for a license.[RTF] [PDF]
G.S. 105-449.133 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.[RTF] [PDF]
G.S. 105-449.134 105-449.134. Denial or cancellation of license.[RTF] [PDF]
G.S. 105-449.135 105-449.135. Issuance of license; notification of changes.[RTF] [PDF]
G.S. 105-449.136 105-449.136. Tax on alternative fuel.[RTF] [PDF]
G.S. 105-449.137 105-449.137. Liability for and payment of the tax.[RTF] [PDF]
G.S. 105-449.138 105-449.138. Requirements for bulk end-users and retailers.[RTF] [PDF]
G.S. 105-449.139 105-449.139. Miscellaneous provisions.[RTF] [PDF]
Article 37 - Tax Research. [RTF] [PDF]
G.S. 105-450 through 105-457 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.[RTF] [PDF]
Article 38 - Equitable Distribution between Local Governments. [RTF] [PDF]
G.S. 105-458 105-458. Apportionment of payments in lieu of taxes between local units.[RTF] [PDF]
G.S. 105-459 105-459. Proration of T.V.A. funds.[RTF] [PDF]
G.S. 105-460 105-460. Distribution of funds by State Treasurer.[RTF] [PDF]
G.S. 105-461 105-461. Duty of finance officer, etc.[RTF] [PDF]
G.S. 105-462 105-462. Local units entitled to benefits; prerequisite for payments.[RTF] [PDF]
Article 39 - First One-Cent (1) Local Government Sales and Use Tax. [RTF] [PDF]
G.S. 105-463 105-463. Short title.[RTF] [PDF]
G.S. 105-464 105-464. Purpose and intent.[RTF] [PDF]
G.S. 105-465 105-465. County election as to adoption of local sales and use tax.[RTF] [PDF]
G.S. 105-466 105-466. Levy of tax.[RTF] [PDF]
G.S. 105-467 105-467. Scope of sales tax.[RTF] [PDF]
G.S. 105-468 105-468. Scope of use tax.[RTF] [PDF]
G.S. 105-468.1 105-468.1. Certain building materials exempt from sales and use taxes.[RTF] [PDF]
G.S. 105-469 105-469. Secretary to collect and administer local sales and use tax.[RTF] [PDF]
G.S. 105-470 105-470: Repealed by Session Laws 1991, c. 689, s. 318.[RTF] [PDF]
G.S. 105-471 105-471. Retailer to collect sales tax.[RTF] [PDF]
G.S. 105-472 105-472. Disposition and distribution of taxes collected.[RTF] [PDF]
G.S. 105-473 105-473. Repeal of levy.[RTF] [PDF]
G.S. 105-474 105-474. Definitions; construction of Article; remedies and penalties.[RTF] [PDF]
G.S. 105-475 through 105-479 105-475 through 105-479. Reserved for future codification purposes.[RTF] [PDF]
Article 40 - First One-Half Cent (1/2) Local Government Sales and Use Tax. [RTF] [PDF]
G.S. 105-480 105-480. Short title.[RTF] [PDF]
G.S. 105-481 105-481. Purpose and intent.[RTF] [PDF]
G.S. 105-482 105-482. Limitations.[RTF] [PDF]
G.S. 105-483 105-483. Levy and collection of additional taxes.[RTF] [PDF]
G.S. 105-484 105-484. Form of ballot.[RTF] [PDF]
G.S. 105-485 105-485: Repealed by Session Laws 1991, c. 689, s. 318.[RTF] [PDF]
G.S. 105-486 105-486. Distribution of additional taxes.[RTF] [PDF]
G.S. 105-487 105-487. Use of additional tax revenue by counties.[RTF] [PDF]
Article 41 - Alternative Local Government Sales and Use Taxes. [RTF] [PDF]
G.S. 105-488 through 105-494 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.[RTF] [PDF]
Article 42 - Second One-Half Cent (1/2) Local Government Sales and Use Tax. [RTF] [PDF]
G.S. 105-495 105-495. Short title.[RTF] [PDF]
G.S. 105-496 105-496. Purpose and intent.[RTF] [PDF]
G.S. 105-497 105-497. Limitations.[RTF] [PDF]
G.S. 105-498 105-498. Levy and collection of additional taxes.[RTF] [PDF]
G.S. 105-499 105-499. Form of ballot.[RTF] [PDF]
G.S. 105-500 105-500: Repealed by Session Laws 1991, c. 689, s. 318.[RTF] [PDF]
G.S. 105-501 105-501. Distribution of additional taxes.[RTF] [PDF]
G.S. 105-502 105-502. Use of additional tax revenue by counties.[RTF] [PDF]
G.S. 105-503 105-503: Recodified as 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.[RTF] [PDF]
G.S. 105-504 105-504: Repealed by Session Laws 1998-98, s. 32.[RTF] [PDF]
G.S. 105-505 105-505. Reserved for future codification purposes.[RTF] [PDF]
Article 43 - Local Government Sales and Use Taxes for Public Transportation. [RTF] [PDF]
G.S. 105-506 105-506. Short title; purpose.[RTF] [PDF]
G.S. 105-506.1 105-506.1. Definitions.[RTF] [PDF]
G.S. 105-506.2 105-506.2. Exemption of food.[RTF] [PDF]
G.S. 105-507 105-507. Limitations.[RTF] [PDF]
G.S. 105-507.1 105-507.1. Local election on adoption of sales and use tax.[RTF] [PDF]
G.S. 105-507.2 105-507.2. Levy and collection of sales and use tax.[RTF] [PDF]
G.S. 105-507.3 105-507.3. Distribution and use of taxes.[RTF] [PDF]
G.S. 105-507.4 105-507.4. Applicability.[RTF] [PDF]
G.S. 105-508 105-508. Special districts.[RTF] [PDF]
G.S. 105-508.1 105-508.1. Limitations.[RTF] [PDF]
G.S. 105-508.2 105-508.2. Distribution and use of taxes.[RTF] [PDF]
G.S. 105-509 105-509. Local election on adoption of sales and use tax - regional public transportation authority.[RTF] [PDF]
G.S. 105-509.1 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.[RTF] [PDF]
G.S. 105-510 105-510. Local election on adoption of sales and use tax - regional transportation authority.[RTF] [PDF]
G.S. 105-510.1 105-510.1. Levy and collection of sales and use tax - regional transportation authority.[RTF] [PDF]
G.S. 105-511 105-511. Applicability.[RTF] [PDF]
G.S. 105-511.1 105-511.1. Limitations.[RTF] [PDF]
G.S. 105-511.2 105-511.2. Local election on adoption of sales and use tax.[RTF] [PDF]
G.S. 105-511.3 105-511.3. Levy and collection of sales and use tax.[RTF] [PDF]
G.S. 105-511.4 105-511.4. Distribution and use of taxes.[RTF] [PDF]
G.S. 105-512 105-512. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-513 105-513. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-514 105-514. Reserved for future codification purposes.[RTF] [PDF]
Article 44 - Local Government Hold Harmless Provisions. [RTF] [PDF]
G.S. 105-515 105-515: 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.[RTF] [PDF]
G.S. 105-516 105-516: 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.[RTF] [PDF]
G.S. 105-517 105-517: 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.[RTF] [PDF]
G.S. 105-518 105-518: 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.[RTF] [PDF]
G.S. 105-519 105-519: 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.[RTF] [PDF]
G.S. 105-520 105-520: 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.[RTF] [PDF]
G.S. 105-521 105-521. Transitional local government hold harmless for repealed reimbursements.[RTF] [PDF]
G.S. 105-522 105-522. City hold harmless for repealed local taxes.[RTF] [PDF]
G.S. 105-523 105-523. County hold harmless for repealed local taxes.[RTF] [PDF]
G.S. 105-524 through 105-534 105-24 through 105-534: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-532 105-532: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-533 105-533: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-534 105-534: Reserved for future codification purposes.[RTF] [PDF]
Article 46 - One-Quarter Cent (1/4) County Sales and Use Tax. [RTF] [PDF]
G.S. 105-535 105-535. Short title.[RTF] [PDF]
G.S. 105-536 105-536. Limitations.[RTF] [PDF]
G.S. 105-537 105-537. Levy.[RTF] [PDF]
G.S. 105-538 105-538. Administration of taxes.[RTF] [PDF]
G.S. 105-539 through 105-549 105-539 through 105-549: Reserved for future codification purposes.[RTF] [PDF]
Article 50 - Regional Transit Authority Vehicle Rental Tax. [RTF] [PDF]
G.S. 105-550 105-550. Definitions.[RTF] [PDF]
G.S. 105-551 105-551. Tax on gross receipts authorized.[RTF] [PDF]
G.S. 105-552 105-552. Collection and administration of gross receipts tax.[RTF] [PDF]
G.S. 105-553 105-553. Exemptions and refunds.[RTF] [PDF]
G.S. 105-554 105-554. Use of tax proceeds.[RTF] [PDF]
G.S. 105-555 105-555. Repeal of tax or decrease in tax rate.[RTF] [PDF]
G.S. 105-556 through 105-559 105-556 through 105-559. Reserved for future codification purposes.[RTF] [PDF]
Article 51 - Regional Transit Authority Registration Tax. [RTF] [PDF]
G.S. 105-560 105-560. Definitions.[RTF] [PDF]
G.S. 105-561 105-561. Authority registration tax authorized.[RTF] [PDF]
G.S. 105-562 105-562. Collection and scope.[RTF] [PDF]
G.S. 105-563 105-563. Modification or repeal of tax.[RTF] [PDF]
G.S. 105-564 105-564. Distribution and use of proceeds.[RTF] [PDF]
G.S. 105-565 105-565. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-566 105-566. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-567 105-567. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-568 105-568. Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-569 105-569. Reserved for future codification purposes.[RTF] [PDF]
Article 52 - County Vehicle Registration Tax. [RTF] [PDF]
G.S. 105-570 105-570. County Vehicle Registration Tax; shared with municipalities.[RTF] [PDF]
G.S. 105-571 105-571: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-572 105-572: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-573 105-573: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-574 105-574: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-575 105-575: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-576 105-576: Reserved for future codification purposes.[RTF] [PDF]
G.S. 105-577