Chapter 105 - Taxation.

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Chapter 105
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G.S. 105-1
§ 105-1. Title and purpose of Subchapter.
G.S. 105-1.1
§ 105-1.1. Supremacy of State Constitution.
Article 1 - Inheritance Tax.
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§§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.
Article 1A - Estate Taxes.
Article 2 - Privilege Taxes.
G.S. 105-33
§ 105-33. Taxes under this Article.
G.S. 105-33.1
§ 105-33.1. Definitions.
G.S. 105-34
§ 105-34: Repealed by Session Laws 1979, c. 63.
G.S. 105-35
§ 105-35: Repealed by Session Laws 1979, c. 72.
G.S. 105-36 through 105-37
§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-37.1
§ 105-37.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-37.2
§ 105-37.2: Repealed by Session Law 1998-96, s. 3.
G.S. 105-38
§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).
G.S. 105-38.1
§ 105-38.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-39
§ 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
G.S. 105-40
§ 105-40: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-41
§ 105-41. Attorneys-at-law and other professionals.
Modified by:
G.S. 105-41.1
§ 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
G.S. 105-42
§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-43
§ 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.
G.S. 105-44
§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
G.S. 105-45 through 105-46
§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
G.S. 105-47
§ 105-47: Repealed by Session Laws 1979, c. 69.
G.S. 105-48
§ 105-48: Repealed by Session Laws 1979, c. 67.
G.S. 105-48.1
§ 105-48.1: Repealed by Session Laws 1981, c. 7.
G.S. 105-49
§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.
G.S. 105-50
§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-51
§ 105-51: Repealed by Session Laws 1989, c. 584, s. 12.
G.S. 105-51.1
§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-52
§ 105-52: Repealed by Session Laws 1979, c. 16, s. 1.
G.S. 105-53 through 105-55
§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-56
§ 105-56: Repealed by Session Laws 1981, c. 5.
G.S. 105-57
§ 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
G.S. 105-58
§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-59
§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
G.S. 105-60 through 105-61
§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-61.1
§ 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.
G.S. 105-62
§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-63
§ 105-63: Repealed by Session Laws 1979, c. 65.
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.
G.S. 105-66.1
§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-67
§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
G.S. 105-68
§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
G.S. 105-69
§ 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.
G.S. 105-70
§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-71
§ 105-71: Repealed by Session Laws 1979, c. 70.
G.S. 105-72
§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-73
§ 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
G.S. 105-74
§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-75
§ 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
G.S. 105-75.1
§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-76
§ 105-76: Repealed by Session Laws 1979, c. 62.
G.S. 105-77
§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-78
§ 105-78: Repealed by Session Laws 1979, c. 66.
G.S. 105-79
§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.
G.S. 105-80
§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-81
§ 105-81. Repealed by Session Laws 1947, c. 501, s. 2.
G.S. 105-82
§ 105-82: Repealed by Session Laws 1989, c. 584, s. 24.
G.S. 105-83
§ 105-83. Installment paper dealers.
G.S. 105-84
§ 105-84: Repealed by Session Laws 1979, c. 150, s. 5.
G.S. 105-85 through 105-86
§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-87
§ 105-87: Repealed by Session Laws 1981, c. 6.
G.S. 105-88
§ 105-88. Loan agencies.
Modified by:
G.S. 105-89 through 105-90
§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-90.1
§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
G.S. 105-91
§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-92
§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
G.S. 105-93
§ 105-93: Repealed by Session Laws 1979, c. 68.
G.S. 105-94
§ 105-94. Repealed by Session Laws 1947, c. 501, s. 2.
G.S. 105-95
§ 105-95. Repealed by Session Laws 1947, c. 831, s. 2.
G.S. 105-96
§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
G.S. 105-97 through 105-99
§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-100
§ 105-100: Repealed by Session Laws 1979, c. 64.
G.S. 105-101
§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.
G.S. 105-102
§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
G.S. 105-102.1
§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-102.2
§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
G.S. 105-102.3
§ 105-102.3: Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.
G.S. 105-102.4
§ 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.
G.S. 105-102.5
§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-102.6
§ 105-102.6: Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.
G.S. 105-103
§ 105-103. Unlawful to operate without license.
G.S. 105-104
§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-105
§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
G.S. 105-106
§ 105-106. Effect of change in name of firm.
G.S. 105-107
§ 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
G.S. 105-108
§ 105-108. Property used in a licensed business not exempt from taxation.
G.S. 105-109
§ 105-109. Obtaining license and paying tax.
G.S. 105-109.1
§ 105-109.1. Repealed by Session Laws 1999-337, s.16.
G.S. 105-110
§ 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).
G.S. 105-111
§ 105-111: Repealed by Session Laws 2001-414, s. 2.
G.S. 105-112
§ 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).
G.S. 105-113
§ 105-113. Repealed by Session Laws 1999-337, s. 17.
G.S. 105-113.1
§ 105-113.1: Deleted.
Article 2A - Tobacco Products Tax.
G.S. 105-113.2
§ 105-113.2. Short title.
G.S. 105-113.3
§ 105-113.3. Scope of tax; administration.
G.S. 105-113.4
§ 105-113.4. Definitions.
Modified by:
G.S. 105-113.4A
§ 105-113.4A. Licenses.
Modified by:
G.S. 105-113.4B
§ 105-113.4B. Cancellation or revocation of license.
G.S. 105-113.4C
§ 105-113.4C. Enforcement of Master Settlement Agreement Provisions.
G.S. 105-113.4D
§ 105-113.4D. Tax with respect to inventory on effective date of tax increase.
Modified by:
G.S. 105-113.4E
§ 105-113.4E. Modified risk tobacco products.
G.S. 105-113.4F
§ 105-113.4F. Delivery sales of certain tobacco products; age verification.
Modified by:
G.S. 105-113.4G
§ 105-113.4G. Records to be kept.
Modified by:
G.S. 105-113.4H
§ 105-113.4H. Federal Constitution and statutes.
G.S. 105-113.4I
§ 105-113.4I. Licenses required.
G.S. 105-113.4J
§ 105-113.4J. Unlicensed place of business.
G.S. 105-113.4K
§ 105-113.4K. Criminal penalties.
G.S. 105-113.4L
§ 105-113.4L. Federal tobacco tax reporting.
G.S. 105-113.5
§ 105-113.5. (Effective until July 1, 2022) Tax on cigarettes.
G.S. 105-113.6
§ 105-113.6. Use tax levied.
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.
G.S. 105-113.8
§ 105-113.8. Recodified as G.S. 105-113.4H, effective November 18, 2021.
G.S. 105-113.9
§ 105-113.9. Out-of-state shipments.
G.S. 105-113.10
§ 105-113.10. Manufacturers exempt from paying tax.
G.S. 105-113.11
§ 105-113.11. Recodified as G.S. 105-113.4I, effective November 18, 2021.
G.S. 105-113.12
§ 105-113.12. License required.
Modified by:
G.S. 105-113.13
§ 105-113.13. Secretary may require a bond or irrevocable letter of credit.
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.
G.S. 105-113.16
§ 105-113.16. Repealed by Session Laws 1999-333, s. 7.
G.S. 105-113.17
§ 105-113.17. Identification of dispensers.
G.S. 105-113.18
§ 105-113.18. (Effective until July 1, 2022) Payment of tax; reports.
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.
G.S. 105-113.21
§ 105-113.21. Discount; refund.
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.
G.S. 105-113.24
§ 105-113.24. Out-of-State distributors to register and remit tax.
G.S. 105-113.25
§ 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.
G.S. 105-113.26
§ 105-113.26: Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
G.S. 105-113.27
§ 105-113.27. Non-tax-paid cigarettes.
G.S. 105-113.28
§ 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.
G.S. 105-113.29
§ 105-113.29. Recodified as G.S. 105-113.4J, effective November 18, 2021.
G.S. 105-113.30
§ 105-113.30. Records and reports.
G.S. 105-113.31
§ 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
G.S. 105-113.32
§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.
G.S. 105-113.33
§ 105-113.33. Recodified as G.S. 105-113.4K, effective November 18, 2021.
G.S. 105-113.34
§ 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.
G.S. 105-113.35
§ 105-113.35. (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Tax on tobacco products other than cigarettes.
G.S. 105-113.35A
§ 105-113.35A. (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Use tax levied.
G.S. 105-113.35B
§ 105-113.35B. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Applicability.
G.S. 105-113.36
§ 105-113.36. (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Wholesale dealer and retail dealer must obtain license.
G.S. 105-113.36A
§ 105-113.36A. Tax rates; liability for tax.
Modified by:
G.S. 105-113.37
§ 105-113.37. (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Payment of tax.
G.S. 105-113.37A
§ 105-113.37A. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Manufacturer's option.
G.S. 105-113.37B
§ 105-113.37B. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Non-tax-paid products.
G.S. 105-113.37C
§ 105-113.37C. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Discount; refund.
G.S. 105-113.38
§ 105-113.38. (Repealed effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Bond or irrevocable letter of credit.
G.S. 105-113.38A
§ 105-113.38A. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Remote seller requirements.
G.S. 105-113.38B
§ 105-113.38B. Records.
Modified by:
G.S. 105-113.38C
§ 105-113.38C. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Penalties.
G.S. 105-113.39
§ 105-113.39. (Repealed effective July 1, 2022) Discount; refund.
G.S. 105-113.39A
§ 105-113.39A. (Effective until July 1, 2024) License required.
Modified by:
G.S. 105-113.39B
§ 105-113.39B. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Payment of tax.
G.S. 105-113.39C
§ 105-113.39C. (Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date) Bond or irrevocable letter of credit.
G.S. 105-113.39D
§ 105-113.39D. Repealed by Session Laws 2023-11, s. 1.1(a), effective July 1, 2022.
Modified by:
G.S. 105-113.40
§ 105-113.40: Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
G.S. 105-113.40A
§ 105-113.40A. (Repealed effective July 1, 2022) Use of tax proceeds.
Article 2B - Soft Drink Tax.
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.
Article 2C - Alcoholic Beverage License and Excise Taxes.
G.S. 105-113.68
§ 105-113.68. Definitions; scope.
G.S. 105-113.69
§ 105-113.69. License tax; effect of license.
G.S. 105-113.70
§ 105-113.70. Issuance, duration, transfer of license.
G.S. 105-113.71
§ 105-113.71. Nonissuance of license.
G.S. 105-113.72
§ 105-113.72: Repealed by Session Laws 1998-95, s. 17.
G.S. 105-113.73
§ 105-113.73. Misdemeanor.
G.S. 105-113.74
§ 105-113.74: Repealed by Session Laws 1998-95, s. 18.
G.S. 105-113.75
§ 105-113.75: Repealed by Session Laws 1998-95, s. 19.
G.S. 105-113.76
§ 105-113.76: Repealed by Session Laws 1998-95, s. 20.
G.S. 105-113.77
§ 105-113.77. City malt beverage and wine retail licenses.
G.S. 105-113.78
§ 105-113.78. County malt beverage and wine retail licenses.
G.S. 105-113.79
§ 105-113.79. City wholesaler license.
G.S. 105-113.80
§ 105-113.80. Excise taxes on malt beverages, wine, and liquor.
G.S. 105-113.81
§ 105-113.81. Exemptions.
G.S. 105-113.81A
§ 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
G.S. 105-113.82
§ 105-113.82. Distribution of part of malt beverage and wine taxes.
G.S. 105-113.83
§ 105-113.83. Payment of excise taxes.
G.S. 105-113.83A
§ 105-113.83A. Registration and discontinuance requirements; penalties.
G.S. 105-113.84
§ 105-113.84. Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
G.S. 105-113.85
§ 105-113.85. Discount.
G.S. 105-113.86
§ 105-113.86. Bond or irrevocable letter of credit.
G.S. 105-113.87
§ 105-113.87. Refund for excise tax paid on sacramental wine.
G.S. 105-113.88
§ 105-113.88. Record-keeping requirements.
Modified by:
G.S. 105-113.89
§ 105-113.89. Other applicable administrative provisions.
G.S. 105-113.90 through 105-113.91
§§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
G.S. 105-113.92
§ 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
G.S. 105-113.93
§ 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
G.S. 105-113.94
§ 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
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.
Article 2D - Unauthorized Substances Taxes.
G.S. 105-113.105
§ 105-113.105. Purpose.
G.S. 105-113.106
§ 105-113.106. Definitions.
G.S. 105-113.107
§ 105-113.107. Excise tax on unauthorized substances.
G.S. 105-113.107A
§ 105-113.107A. Exemptions.
G.S. 105-113.108
§ 105-113.108. Reports; revenue stamps.
G.S. 105-113.109
§ 105-113.109. When tax payable.
G.S. 105-113.110
§ 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.
G.S. 105-113.110A
§ 105-113.110A. Administration.
G.S. 105-113.111
§ 105-113.111. Assessments.
G.S. 105-113.112
§ 105-113.112. Confidentiality of information.
G.S. 105-113.113
§ 105-113.113. Use of tax proceeds.
Article 2E - Tax on Interactive Sports Wagering Operators.
G.S. 105-113.125
§ 105-113.125. Definitions.
Modified by:
G.S. 105-113.126
§ 105-113.126. Tax on interactive sports wagering operators.
Modified by:
G.S. 105-113.126A
§ 105-113.126A. Registration and discontinuance requirements.
Modified by:
G.S. 105-113.127
§ 105-113.127. Bond or irrevocable letter of credit.
Modified by:
G.S. 105-113.128
§ 105-113.128. Use of tax proceeds.
Modified by:
Article 3 - Franchise Tax.
G.S. 105-114
§ 105-114. Nature of taxes; definitions.
G.S. 105-114.1
§ 105-114.1. (Effective for taxable years beginning before January 1, 2023) Limited liability companies.
G.S. 105-115
§ 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
G.S. 105-117 through 115-118
§§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
G.S. 105-119
§ 105-119: Repealed by Session Laws 2000-173, s. 7.
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.
G.S. 105-120.1
§ 105-120.1: Repealed by Session Laws 2000-173, s. 7.
G.S. 105-120.2
§ 105-120.2. Franchise or privilege tax on holding companies.
Modified by:
G.S. 105-121
§ 105-121: Repealed by Session Laws 1945, c. 752, s. 1.
G.S. 105-121.1
§ 105-121.1. Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017.
G.S. 105-122
§ 105-122. Franchise or privilege tax on domestic and foreign corporations.
Modified by:
G.S. 105-122.1
§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
G.S. 105-123
§ 105-123: Repealed by Session Laws 1991, c. 30, s. 1.
G.S. 105-124
§ 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-125
§ 105-125. Exempt corporations.
G.S. 105-126
§ 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-127
§ 105-127. When franchise or privilege taxes payable.
G.S. 105-128
§ 105-128: Recodified as G.S. 105-258.3 by Session Laws 2019-169, s. 6.6(a).
G.S. 105-129
§ 105-129. Extension of time for filing returns.
G.S. 105-129.1
§ 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.
Article 3A - Tax Incentives For New And Expanding Businesses.
G.S. 105-129.2
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.2A
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.3
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.3A
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.3B
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.4
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.5
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.6
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.7
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.8
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.9
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.9A
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.10
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.11
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.12
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.12A
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.13
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.14
§ 105-129.14: Reserved for future codification purposes.
Article 3B - Business and Energy Tax Credits.
G.S. 105-129.15
§ 105-129.15. Definitions.
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.
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.
G.S. 105-129.16A
§ 105-129.16A. (See subsections (e) through (h) for sunset provisions) Credit for investing in renewable energy property.
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.
G.S. 105-129.16C
§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.
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.
G.S. 105-129.16E
§ 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection-(d) of this section.
G.S. 105-129.16F
§ 105-129.16F: Repealed by Session Laws 2012-36, s. 3, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-129.16G
§ 105-129.16G. Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section.
G.S. 105-129.16H
§ 105-129.16H. (Repealed) 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.
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, pursuant to Session Laws 2010-167, s. 3(a).
G.S. 105-129.16J
§ 105-129.16J. Temporary unemployment insurance refundable tax credit.
G.S. 105-129.17
§ 105-129.17. Tax election; cap.
G.S. 105-129.18
§ 105-129.18. (See Editor's note for repeal) Substantiation.
G.S. 105-129.19
§ 105-129.19. Report.
G.S. 105-129.20 through 105-129.24
§§ 105-129.20 through 105-129.24. Reserved for future codification purposes.
Article 3C - Tax Incentives for Recycling Facilities.
G.S. 105-129.25
§ 105-129.25. Definitions.
G.S. 105-129.26
§ 105-129.26. Qualification; forfeiture.
G.S. 105-129.27
§ 105-129.27. Credit for investing in major recycling facility.
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.
G.S. 105-129.29 through 105-129.34
§§ 105-129.29 through 105-129.34. Reserved for future codification purposes.
Article 3D - Historic Rehabilitation Tax Credits.
G.S. 105-129.35
§ 105-129.35. (See note for repeal) Credit for rehabilitating income-producing historic structure.
G.S. 105-129.36
§ 105-129.36. (See note for repeal) Credit for rehabilitating nonincome-producing historic structure.
G.S. 105-129.36A
§ 105-129.36A. (See note for repeal) Rules; fees.
G.S. 105-129.37
§ 105-129.37. (See note for repeal) Tax credited; credit limitations.
G.S. 105-129.38
§ 105-129.38. (See note for repeal) Report.
G.S. 105-129.39
§ 105-129.39. Sunset.
Article 3E - Low-Income Housing Tax Credits.
G.S. 105-129.40
§ 105-129.40. (See Editor's note for repeal) Scope and definitions.
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.
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.
G.S. 105-129.43
§ 105-129.43. (See Editor's note for repeal) Substantiation.
G.S. 105-129.44
§ 105-129.44. (See note for repeal) Report.
G.S. 105-129.45
§ 105-129.45. Sunset.
Article 3F - Research and Development.
G.S. 105-129.50
§ 105-129.50. (See note for repeal) Definitions.
G.S. 105-129.51
§ 105-129.51. (See note for repeal) Taxpayer standards and sunset.
G.S. 105-129.52
§ 105-129.52. (See note for repeal) Tax election; cap.
G.S. 105-129.53
§ 105-129.53. (See note for repeal) Substantiation.
G.S. 105-129.54
§ 105-129.54. (See note for repeal) Report.
G.S. 105-129.55
§ 105-129.55. (See note for repeal) Credit for North Carolina research and development.
G.S. 105-129.56
§ 105-129.56. Repealed by Session Laws 2013-316, s. 2.3(b), effective for taxable years beginning on or after January 1, 2014.
Article 3G - Tax Incentives for Major Computer Manufacturing Facilities.
Article 3H - Mill Rehabilitation Tax Credit.
G.S. 105-129.70
§ 105-129.70. (See note for repeal) Definitions.
G.S. 105-129.71
§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.
G.S. 105-129.72
§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
G.S. 105-129.73
§ 105-129.73. (See note for repeal) Tax credited; cap.
G.S. 105-129.74
§ 105-129.74. (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.
G.S. 105-129.75
§ 105-129.75. Sunset and applicable expenditures.
G.S. 105-129.75A
§ 105-129.75A. (See note for repeal) Report.
Article 3I -
Article 3J - Tax Credits for Growing Businesses.
G.S. 105-129.80
§ 105-129.80. (See notes) Legislative findings.
G.S. 105-129.81
§ 105-129.81. (See notes) Definitions.
G.S. 105-129.82
§ 105-129.82. (See notes) Sunset; studies.
G.S. 105-129.83
§ 105-129.83. Eligibility; forfeiture.
G.S. 105-129.84
§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.
G.S. 105-129.85
§ 105-129.85. (See notes) Fees and reports.
G.S. 105-129.86
§ 105-129.86. (See notes) Substantiation.
G.S. 105-129.87
§ 105-129.87. (See notes) Credit for creating jobs.
G.S. 105-129.88
§ 105-129.88. (See notes) Credit for investing in business property.
G.S. 105-129.89
§ 105-129.89. (See notes) Credit for investment in real property.
Article 3K - Tax Incentives for Railroad Intermodal Facilities.
G.S. 105-129.95
§ 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
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.
G.S. 105-129.97
§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
G.S. 105-129.98
§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.
G.S. 105-129.99
§ 105-129.99. Sunset.
Article 3L - Historic Rehabilitation Tax Credits Investment Program.
G.S. 105-129.105
§ 105-129.105. (See note for repeal) Credit for rehabilitating income-producing historic structure.
G.S. 105-129.106
§ 105-129.106. (See note for repeal) Credit for rehabilitating non-income-producing historic structure.
G.S. 105-129.107
§ 105-129.107. (See note for repeal) Rules; fees.
G.S. 105-129.108
§ 105-129.108. (See note for repeal) Tax credited; credit limitations.
G.S. 105-129.109
§ 105-129.109. (See note for repeal) Report; tracking.
G.S. 105-129.110
§ 105-129.110. Sunset.
Article 4 - Income Tax.
G.S. 105-130
§ 105-130. Short title.
G.S. 105-130.1
§ 105-130.1. Purpose.
G.S. 105-130.2
§ 105-130.2. Definitions.
G.S. 105-130.3
§ 105-130.3. (Effective for taxable years beginning before January 1, 2019) Corporations.
G.S. 105-130.3A
§ 105-130.3A: Expired.
G.S. 105-130.3B
§ 105-130.3B: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
G.S. 105-130.3C
§ 105-130.3C: Repealed by Session Laws 2017-57, s. 38.5(c), effective June 28, 2017.
G.S. 105-130.4
§ 105-130.4. Allocation and apportionment of income for corporations.
G.S. 105-130.4A
§ 105-130.4A. (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for wholesale content distributors.
G.S. 105-130.4B
§ 105-130.4B. (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for banks.
G.S. 105-130.5
§ 105-130.5. Adjustments to federal taxable income in determining State net income.
Modified by:
G.S. 105-130.5A
§ 105-130.5A. Secretary's authority to adjust net income or require a combined return.
G.S. 105-130.5B
§ 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.
G.S. 105-130.6
§ 105-130.6: Repealed by Session Laws 2011-390, s. 1, effective for taxable years beginning on or after January 1, 2012.
G.S. 105-130.6A
§ 105-130.6A: Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.
G.S. 105-130.7
§ 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
G.S. 105-130.7A
§ 105-130.7A. Royalty income reporting option.
G.S. 105-130.7B
§ 105-130.7B. Limitation on qualified interest for certain indebtedness.
G.S. 105-130.8
§ 105-130.8. Repealed by Session Laws 2014-3, s. 1.1(b), effective for taxable years beginning on or after January 1, 2015.
G.S. 105-130.8A
§ 105-130.8A. Net loss provisions.
G.S. 105-130.9
§ 105-130.9. Contributions.
G.S. 105-130.10
§ 105-130.10. Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2016.
G.S. 105-130.10A
§ 105-130.10A. Amortization of equipment mandated by OSHA.
G.S. 105-130.11
§ 105-130.11. Conditional and other exemptions.
G.S. 105-130.12
§ 105-130.12. Real estate investment trusts.
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.
G.S. 105-130.14
§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
G.S. 105-130.15
§ 105-130.15. Basis of return of net income.
G.S. 105-130.16
§ 105-130.16. Returns.
G.S. 105-130.17
§ 105-130.17. Time and place of filing returns.
G.S. 105-130.18
§ 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
G.S. 105-130.19
§ 105-130.19. When tax must be paid.
G.S. 105-130.20
§ 105-130.20. Federal determinations and amended returns.
G.S. 105-130.21
§ 105-130.21. Information at the source.
G.S. 105-130.22
§ 105-130.22: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-130.24
§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
G.S. 105-130.25
§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
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.
G.S. 105-130.27
§ 105-130.27 Expired.
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.
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.
G.S. 105-130.29 through 105-130.33
§§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.
G.S. 105-130.34
§ 105-130.34: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.35
§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
G.S. 105-130.36
§§ 105-130.36, 105-130.37: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.37
§§ 105-130.36, 105-130.37: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.38
§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
G.S. 105-130.39
§ 105-130.39: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-130.41
§ 105-130.41: Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-130.43
§§ 105-130.43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.44
§§ 105-130.43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.45
§ 105-130.45. Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018.
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.
G.S. 105-130.47
§ 105-130.47: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
G.S. 105-130.48
§ 105-130.48: Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-131
§ 105-131. Title; definitions; interpretation.
G.S. 105-131.1
§ 105-131.1. Taxation of an S Corporation and its shareholders. [Effective for taxable years beginning before January 1, 2022]
G.S. 105-131.1A
§ 105-131.1A. Taxation of S Corporation as a taxed pass-through entity.
Modified by:
G.S. 105-131.2
§ 105-131.2. Adjustment and characterization of income.
G.S. 105-131.3
§ 105-131.3. Basis and adjustments.
G.S. 105-131.4
§ 105-131.4. Carryforwards; carrybacks; loss limitation.
G.S. 105-131.5
§ 105-131.5. Part-year resident shareholder.
G.S. 105-131.6
§ 105-131.6. Distributions.
G.S. 105-131.7
§ 105-131.7. Returns; shareholder agreements; mandatory withholding.
G.S. 105-131.8
§ 105-131.8. (Effective for taxable years beginning before January 1, 2022) Tax credits.
G.S. 105-132
§ 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
G.S. 105-133
§ 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
G.S. 105-134
§ 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
G.S. 105-134.1
§ 105-134.1: Recodified as G.S. 105-153.3 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.2
§ 105-134.2: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.2A
§ 105-134.2A: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
G.S. 105-134.3
§ 105-134.3: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.4
§ 105-134.4: Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012.
G.S. 105-134.5
§ 105-134.5: Recodified as G.S. 105-153.4 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.7
§ 105-134.7: Repealed by Session Laws 2013-414, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.8
§ 105-134.8: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-135 through 105-149
§§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.
G.S. 105-150
§ 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
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.
G.S. 105-151.1
§ 105-151.1: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-151.3
§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
G.S. 105-151.4
§ 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.
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.
G.S. 105-151.6
§ 105-151.6: Expired.
G.S. 105-151.6A
§ 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.
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.
G.S. 105-151.15
§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
G.S. 105-151.16
§ 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.
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.
G.S. 105-151.18
§ 105-151.18: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.19
§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
G.S. 105-151.22
§ 105-151.22: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-151.24
§ 105-151.24: Recodified as G.S. 105-153.10 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
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.
G.S. 105-151.28
§ 105-151.28: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.29
§ 105-151.29: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
G.S. 105-151.30
§ 105-151.30: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.31
§ 105-151.31: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.32
§ 105-151.32: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.33
§ 105-151.33: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-152
§ 105-152: Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s. 1.1.(a) effective for taxable years beginning on or after January 1, 2014.
G.S. 105-152.1
§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
G.S. 105-153
§ 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
G.S. 105-153.1
§ 105-153.1. Short title.
G.S. 105-153.2
§ 105-153.2. Purpose.
G.S. 105-153.3
§ 105-153.3. Definitions.
G.S. 105-153.4
§ 105-153.4. North Carolina taxable income defined.
Modified by:
G.S. 105-153.5
§ 105-153.5. Modifications to adjusted gross income.
Modified by:
G.S. 105-153.5A
§ 105-153.5A. (Effective for taxable years beginning on or after January 1, 2022) Net operating loss provisions.
G.S. 105-153.6
§ 105-153.6. Adjustments when State decouples from federal accelerated depreciation and expensing.
G.S. 105-153.7
§ 105-153.7. Individual income tax imposed.
Modified by:
G.S. 105-153.8
§ 105-153.8. Income tax returns.
G.S. 105-153.9
§ 105-153.9. (Effective for taxable years beginning before January 1, 2023) Tax credits for income taxes paid to other states by individuals.
Modified by:
G.S. 105-153.10
§ 105-153.10: Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2018.
G.S. 105-154
§ 105-154. Information at the source returns.
Modified by:
G.S. 105-154.1
§ 105-154.1. (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity.
Modified by:
G.S. 105-155
§ 105-155. Time and place of filing returns; extensions; affirmation.
G.S. 105-156
§ 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
G.S. 105-156.1
§ 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.
G.S. 105-157
§ 105-157. When tax must be paid.
G.S. 105-158
§ 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.
G.S. 105-159
§ 105-159. Federal determinations and amended returns.
G.S. 105-159.1
§ 105-159.1: Repealed by Session Law 2013-38.1(e), effective July 1, 2013.
G.S. 105-159.2
§ 105-159.2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
G.S. 105-160
§ 105-160. Short title.
G.S. 105-160.1
§ 105-160.1. Definitions.
G.S. 105-160.2
§ 105-160.2. Imposition of tax.
G.S. 105-160.3
§ 105-160.3. Tax credits.
G.S. 105-160.4
§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
G.S. 105-160.5
§ 105-160.5. Returns.
G.S. 105-160.6
§ 105-160.6. Time and place of filing returns.
G.S. 105-160.7
§ 105-160.7. When tax must be paid.
G.S. 105-160.8
§ 105-160.8. Federal determinations.
G.S. 105-161 through 105-163
§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
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).
G.S. 105-163.07
§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
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).
G.S. 105-163.010
§ 105-163.010: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.011
§ 105-163.011: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.012
§ 105-163.012: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.013
§ 105-163.013: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.014
§ 105-163.014: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.015
§ 105-163.015: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
Article 4A - Withholding; Estimated Income Tax for Individuals.
G.S. 105-163.1
§ 105-163.1. Definitions.
G.S. 105-163.1A
§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
G.S. 105-163.2
§ 105-163.2. Employers must withhold taxes.
G.S. 105-163.2A
§ 105-163.2A. Pension payers must withhold taxes.
G.S. 105-163.2B
§ 105-163.2B. North Carolina State Lottery Commission must withhold taxes.
G.S. 105-163.3
§ 105-163.3. Certain payers must withhold taxes.
G.S. 105-163.4
§ 105-163.4. Withholding does not create nexus.
G.S. 105-163.5
§ 105-163.5. Employee withholding allowances; certificates.
G.S. 105-163.6
§ 105-163.6. When employer must file returns and pay withheld taxes.
G.S. 105-163.6A
§ 105-163.6A. Federal determinations.
G.S. 105-163.7
§ 105-163.7. Statement to employees; information to Secretary.
G.S. 105-163.8
§ 105-163.8. Liability of withholding agents.
G.S. 105-163.9
§ 105-163.9. Refund of overpayment to withholding agent.
G.S. 105-163.10
§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.
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.
G.S. 105-163.15
§ 105-163.15. Failure by individual to pay estimated income tax; interest.
G.S. 105-163.16
§ 105-163.16. Overpayment refunded.
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.
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.
G.S. 105-163.22
§ 105-163.22. Reciprocity.
G.S. 105-163.23
§ 105-163.23. Withholding from federal employees.
G.S. 105-163.24
§ 105-163.24. Construction of Article.
Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
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.
Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
G.S. 105-163.38
§ 105-163.38. Definitions.
G.S. 105-163.39
§ 105-163.39. Declarations of estimated income tax required.
G.S. 105-163.40
§ 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.
G.S. 105-163.41
§ 105-163.41. Underpayment.
G.S. 105-163.42
§ 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.
G.S. 105-163.43
§ 105-163.43. Overpayment refunded.
G.S. 105-163.44
§ 105-163.44. Repealed by Session Laws 2000-140, s. 66.
Article 5 - Sales and Use Tax.
G.S. 105-164
§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-164.1
§ 105-164.1. Short title.
G.S. 105-164.2
§ 105-164.2. Purpose.
G.S. 105-164.3
§ 105-164.3. Definitions.
Modified by:
G.S. 105-164.4
§ 105-164.4. Tax imposed on retailers and certain facilitators.
G.S. 105-164.4A
§ 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
G.S. 105-164.4B
§ 105-164.4B. Sourcing principles.
G.S. 105-164.4C
§ 105-164.4C. Telecommunications service and ancillary service.
G.S. 105-164.4D
§ 105-164.4D. Bundled transactions.
G.S. 105-164.4E
§ 105-164.4E. Direct Mail.
G.S. 105-164.4F
§ 105-164.4F. Accommodation rentals.
G.S. 105-164.4G
§ 105-164.4G. Entertainment activity.
G.S. 105-164.4H
§ 105-164.4H. Real property contract.
G.S. 105-164.4I
§ 105-164.4I. Service contracts.
G.S. 105-164.4J
§ 105-164.4J. Marketplace-facilitated sales.
Modified by:
G.S. 105-164.4K
§ 105-164.4K. Property management contracts.
G.S. 105-164.4L
§ 105-164.4L. Prepared food.
Modified by:
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.
G.S. 105-164.5A
§ 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.
G.S. 105-164.6
§ 105-164.6. Complementary use tax.
G.S. 105-164.6A
§ 105-164.6A. Voluntary collection of use tax by sellers.
G.S. 105-164.7
§ 105-164.7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.
G.S. 105-164.8
§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.
G.S. 105-164.9
§ 105-164.9. Advertisement to absorb tax unlawful.
G.S. 105-164.10
§ 105-164.10. Retail tax calculation.
G.S. 105-164.11
§ 105-164.11. Excessive and erroneous collections.
G.S. 105-164.11A
§ 105-164.11A. Refund of tax paid on rescinded sale or cancellation of service.
G.S. 105-164.11B
§ 105-164.11B. Recover sales tax paid.
Modified by:
G.S. 105-164.12
§ 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.
G.S. 105-164.12A
§ 105-164.12A. Electric golf cart and battery charger considered a single article.
G.S. 105-164.12B
§ 105-164.12B. Tangible personal property sold below cost with conditional contract.
G.S. 105-164.12C
§ 105-164.12C. Items given away by merchants.
G.S. 105-164.13
§ 105-164.13. Retail sales and use tax.
Modified by:
G.S. 105-164.13A
§ 105-164.13A. Service charges on food, beverages, or prepared food.
G.S. 105-164.13B
§ 105-164.13B. Food exempt from tax.
G.S. 105-164.13C
§§ 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
G.S. 105-164.13D
§§ 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
G.S. 105-164.13E
§ 105-164.13E. Exemption for farmers.
Modified by:
G.S. 105-164.13F
§ 105-164.13F. Exemption for wildlife managers.
G.S. 105-164.14
§ 105-164.14. Certain refunds authorized.
G.S. 105-164.14A
§ 105-164.14A. Economic incentive refunds.
Modified by:
G.S. 105-164.14B
§ 105-164.14B: Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.
G.S. 105-164.15
§ 105-164.15: Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.
G.S. 105-164.15A
§ 105-164.15A. Effective date of tax changes.
G.S. 105-164.16
§ 105-164.16. Returns and payment of taxes.
G.S. 105-164.16A
§ 105-164.16A. Reporting option for prepaid meal plans.
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.
G.S. 105-164.19
§ 105-164.19. Extension of time for making returns and payment.
G.S. 105-164.20
§ 105-164.20. Cash or accrual basis of reporting.
G.S. 105-164.21
§ 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.
G.S. 105-164.21A
§ 105-164.21A: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
G.S. 105-164.21B
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
G.S. 105-164.22
§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.
G.S. 105-164.26
§ 105-164.26. Presumption that sales are taxable.
G.S. 105-164.27
§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.
G.S. 105-164.27A
§ 105-164.27A. Direct pay permit.
G.S. 105-164.28
§ 105-164.28. Certificate of exemption.
G.S. 105-164.28A
§ 105-164.28A. Other exemption certificates.
G.S. 105-164.29
§ 105-164.29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.
G.S. 105-164.29A
§ 105-164.29A. State government exemption process.
G.S. 105-164.29B
§ 105-164.29B. Information to counties and cities.
G.S. 105-164.30
§ 105-164.30. Secretary or agent may examine books, etc.
G.S. 105-164.31
§ 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
G.S. 105-164.32
§ 105-164.32. Incorrect returns; estimate.
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.
G.S. 105-164.35
§ 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.
G.S. 105-164.36
§ 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-164.37
§ 105-164.37. Bankruptcy, receivership, etc.
G.S. 105-164.38
§ 105-164.38. Tax is a lien.
G.S. 105-164.39
§ 105-164.39. Attachment.
G.S. 105-164.40
§ 105-164.40. Jeopardy assessment.
G.S. 105-164.41
§ 105-164.41: Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.
G.S. 105-164.42
§ 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-164.42A
§ 105-164.42A. Short title.
G.S. 105-164.42B
§ 105-164.42B. Definitions.
G.S. 105-164.42C
§ 105-164.42C. Authority to enter Agreement.
G.S. 105-164.42D
§ 105-164.42D. Relationship to North Carolina law.
G.S. 105-164.42E
§ 105-164.42E. Agreement requirements.
G.S. 105-164.42F
§ 105-164.42F. Cooperating sovereigns.
G.S. 105-164.42G
§ 105-164.42G. Effect of Agreement.
G.S. 105-164.42H
§ 105-164.42H. Certification of certified automated system and effect of certification.
G.S. 105-164.42I
§ 105-164.42I. Contract with certified service provider and effect of contract.
G.S. 105-164.42J
§ 105-164.42J. Performance standard for multistate seller.
G.S. 105-164.42K
§ 105-164.42K. Registration and effect of registration.
G.S. 105-164.42L
§ 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.
G.S. 105-164.43
§ 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-164.43A
§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
G.S. 105-164.43B
§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
G.S. 105-164.43C
§ 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
G.S. 105-164.43D
§ 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
G.S. 105-164.44
§ 105-164.44. Penalty and remedies of Article 9 applicable.
G.S. 105-164.44A
§ 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
G.S. 105-164.44B
§ 105-164.44B: Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.
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.
G.S. 105-164.44D
§ 105-164.44D: Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015.
G.S. 105-164.44E
§ 105-164.44E. (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
G.S. 105-164.44F
§ 105-164.44F. Distribution of part of telecommunications taxes to cities.
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.
G.S. 105-164.44H
§ 105-164.44H. Transfer to State Public School Fund.
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.
G.S. 105-164.44J
§ 105-164.44J. Supplemental PEG channel support.
G.S. 105-164.44K
§ 105-164.44K. Distribution of part of tax on electricity to cities.
G.S. 105-164.44L
§ 105-164.44L. Distribution of part of tax on piped natural gas to cities.
G.S. 105-164.44M
§ 105-164.44M. Transfer to Highway Fund.
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.
G.S. 105-165 through 105-176
§§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-177 through 105-178
§§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.
G.S. 105-179
§ 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-180
§ 105-180. Repealed by Session Laws 1951, c. 643, s. 5.
G.S. 105-181
§ 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-182
§ 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.
G.S. 105-183 through 105-187
§§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.
Article 5A - North Carolina Highway Use Tax.
G.S. 105-187.1
§ 105-187.1. Definitions.
G.S. 105-187.2
§ 105-187.2. Highway use tax imposed.
G.S. 105-187.3
§ 105-187.3. Rate of tax.
G.S. 105-187.4
§ 105-187.4. Payment of tax.
G.S. 105-187.5
§ 105-187.5. Alternate tax for a limited possession commitment.
G.S. 105-187.6
§ 105-187.6. Exemptions from highway use tax.
G.S. 105-187.7
§ 105-187.7. Credits.
G.S. 105-187.8
§ 105-187.8. Refund for return of purchased motor vehicle.
G.S. 105-187.9
§ 105-187.9. Disposition of tax proceeds.
G.S. 105-187.10
§ 105-187.10. Penalties and remedies.
G.S. 105-187.11
§ 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
G.S. 105-187.12 through 105-187.14
§§ 105-187.12 through 105-187.14. Reserved for future codification purposes.
Article 5B - Scrap Tire Disposal Tax.
G.S. 105-187.15
§ 105-187.15. Definitions.
G.S. 105-187.16
§ 105-187.16. Tax imposed.
G.S. 105-187.17
§ 105-187.17. Administration.
G.S. 105-187.18
§ 105-187.18. Exemptions.
G.S. 105-187.19
§ 105-187.19. Use of tax proceeds.
Article 5C - White Goods Disposal Tax.
G.S. 105-187.20
§ 105-187.20. Definitions.
G.S. 105-187.21
§ 105-187.21. Tax imposed.
G.S. 105-187.22
§ 105-187.22. Administration.
G.S. 105-187.23
§ 105-187.23. Exemptions and refunds.
G.S. 105-187.24
§ 105-187.24. Use of tax proceeds.
G.S. 105-187.25 through 105-187.29
§§ 105-187.25 through 105-187.29. Reserved for future codification purposes.
Article 5D - Dry-Cleaning Solvent Tax.
G.S. 105-187.30
§ 105-187.30. (See note for repeal of Article) Definitions.
G.S. 105-187.31
§ 105-187.31. (See note for repeal of Article) Tax imposed.
G.S. 105-187.32
§ 105-187.32. (See note for repeal of Article) Administration.
G.S. 105-187.33
§ 105-187.33. (See note for repeal of Article) Exemptions and refunds.
G.S. 105-187.34
§ 105-187.34. (See note for repeal of Article) Use of tax proceeds.
G.S. 105-187.35
§ 105-187.35. Sunset.
Article 5E - Piped Natural Gas Tax.
G.S. 105-187.40
§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
G.S. 105-187.45
§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
G.S. 105-187.46
§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
Article 5F - Certain Machinery and Equipment.
G.S. 105-187.51A
§ 105-187.51A: Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010.
G.S. 105-187.51B
§ 105-187.51B. Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
G.S. 105-187.51C
§ 105-187.51C. (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment.
Article 5G - Solid Waste Disposal Tax.
G.S. 105-187.60
§ 105-187.60. Definitions.
G.S. 105-187.61
§ 105-187.61. Tax imposed.
G.S. 105-187.62
§ 105-187.62. Administration.
G.S. 105-187.63
§ 105-187.63. Use of tax proceeds.
Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.
G.S. 105-187.70
§ 105-187.70. Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.
Article 5I - Severance Tax.
G.S. 105-187.76
§ 105-187.76. Definitions.
G.S. 105-187.77
§ 105-187.77. Tax on severance of energy minerals.
G.S. 105-187.78
§ 105-187.78. Delivered to Market Value.
G.S. 105-187.79
§ 105-187.79. On-site use exemption from the tax.
G.S. 105-187.80
§ 105-187.80. Returns and payment of tax.
G.S. 105-187.81
§ 105-187.81. Bond or letter of credit required.
G.S. 105-187.82
§ 105-187.82: Repealed by Session Laws 2016-5, s. 4.4(a), effective May 11, 2016.
G.S. 105-187.83
§ 105-187.83. Royalty owner's records.
G.S. 105-187.84
§ 105-187.84. Permits suspended for failure to report.
G.S. 105-187.85
§ 105-187.85. No local taxation.
Article 6 - Gift Taxes.
G.S. 105-188
§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.
G.S. 105-190
§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.
G.S. 105-191
§ 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
G.S. 105-192
§ 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-195
§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.
G.S. 105-196
§ 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
G.S. 105-197
§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.
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.
Article 7 - Schedule H. Intangible Personal Property.
G.S. 105-198
§ 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).
G.S. 105-199 through 105-200
§§ 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.
G.S. 105-201 through 105-204
§§ 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).
G.S. 105-205
§ 105-205. Repealed by Session Laws 1985, c. 656, s. 32.
G.S. 105-206 through 105-207
§§ 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).
G.S. 105-208
§ 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-209
§ 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).
G.S. 105-210
§ 105-210: Repealed by Session Laws 1979, c. 179, s. 4.
G.S. 105-213.1
§ 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.
G.S. 105-214 through 105-217
§§ 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).
Article 8 - Schedule I. Compensating Use Tax.
G.S. 105-218 through 105-228
§§ 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.
Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.
G.S. 105-228.1
§ 105-228.1. Defining taxes levied and assessed in this Article.
G.S. 105-228.2
§ 105-228.2. Tax upon freight car line companies.
Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
G.S. 105-228.3
§ 105-228.3. Definitions.
G.S. 105-228.4
§ 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
G.S. 105-228.4A
§ 105-228.4A. Tax on captive insurance companies.
G.S. 105-228.5
§ 105-228.5. (Effective for taxable years beginning before January 1, 2022) Taxes measured by gross premiums.
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.
G.S. 105-228.5B
§ 105-228.5B. Distribution of part of tax proceeds to High Risk Pool.
G.S. 105-228.6
§ 105-228.6. Taxes in case of withdrawal from State.
G.S. 105-228.7
§ 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.
G.S. 105-228.8
§ 105-228.8. Retaliatory premium taxes.
G.S. 105-228.9
§ 105-228.9. Commissioner of Insurance to administer portions of Article.
G.S. 105-228.10
§ 105-228.10. No additional local taxes.
Article 8C - Schedule I-C. Excise Tax on Banks.
G.S. 105-228.11 through 105-228.20
§§105-228.11 through 105-228.20: Repealed by Session Laws 1973, c. 1053, s. 1.
G.S. 105-228.21
§ 105-228.21: Omitted.
Article 8D - Taxation of Savings and Loan Associations.
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).
G.S. 105-228.24A
§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
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.
Article 8E - Excise Stamp Tax on Conveyances.
G.S. 105-228.28
§ 105-228.28. Scope.
G.S. 105-228.29
§ 105-228.29. Exemptions.
G.S. 105-228.30
§ 105-228.30. Imposition of excise tax; distribution of proceeds.
G.S. 105-228.31
§ 105-228.31. Repealed by Session Laws 1999-28, s. 1.
G.S. 105-228.32
§ 105-228.32. Instrument must be marked to reflect tax paid.
G.S. 105-228.33
§ 105-228.33. Taxes recoverable by action.
G.S. 105-228.34
§ 105-228.34: Repealed by Session Laws 1999-28, s. 1.
G.S. 105-228.35
§ 105-228.35. Administrative provisions.
G.S. 105-228.36
§ 105-228.36: Repealed by Session Laws 1999-28, s. 1.
G.S. 105-228.37
§ 105-228.37. Refund of overpayment of tax.
G.S. 105-228.38 through 105-228.89
§§ 105-228.38 through 105-228.89. Reserved for future codification purposes.
Article 9 - General Administration; Penalties and Remedies.
G.S. 105-228.90
§ 105-228.90. Scope and definitions.
Modified by:
G.S. 105-229
§ 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
G.S. 105-230
§ 105-230. Charter suspended for failure to report.
G.S. 105-231
§ 105-231: Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
G.S. 105-232
§ 105-232. Rights restored; receivership and liquidation.
G.S. 105-235
§ 105-235. Every day's failure a separate offense.
G.S. 105-236
§ 105-236. Penalties; situs of violations; penalty disposition.
Modified by:
G.S. 105-236.1
§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.
Modified by:
G.S. 105-237
§ 105-237. Waiver; installment payments.
G.S. 105-237.1
§ 105-237.1. Compromise of liability.
G.S. 105-238
§ 105-238. Tax a debt.
G.S. 105-239
§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-239.1
§ 105-239.1. Transferee liability.
G.S. 105-240
§ 105-240. Tax upon settlement of fiduciary's account.
G.S. 105-240.1
§ 105-240.1. Agreements with respect to domicile.
G.S. 105-241
§ 105-241. Where and how taxes payable; tax period; liens.
G.S. 105-241.01
§ 105-241.01. Electronic filing of returns.
G.S. 105-241.6
§ 105-241.6. Statute of limitations for refunds.
G.S. 105-241.7
§ 105-241.7. Procedure for obtaining a refund.
G.S. 105-241.8
§ 105-241.8. Statute of limitations for assessments.
G.S. 105-241.9
§ 105-241.9. Procedure for proposing an assessment.
G.S. 105-241.10
§ 105-241.10. Limit on refunds and assessments after a federal determination.
G.S. 105-241.11
§ 105-241.11. Requesting review of a proposed denial of a refund or a proposed assessment.
Modified by:
G.S. 105-241.12
§ 105-241.12. Result when taxpayer does not request a review.
G.S. 105-241.13
§ 105-241.13. Action on request for review.
G.S. 105-241.13A
§ 105-241.13A. Taxpayer inaction.
G.S. 105-241.14
§ 105-241.14. Final determination after Departmental review.
G.S. 105-241.15
§ 105-241.15. Contested case hearing on final determination.
G.S. 105-241.16
§ 105-241.16. Judicial review of decision after contested case hearing.
G.S. 105-241.17
§ 105-241.17. Civil action challenging statute as unconstitutional.
G.S. 105-241.18
§ 105-241.18. Class actions.
G.S. 105-241.19
§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.
G.S. 105-241.20
§ 105-241.20. Delivery of notice to the taxpayer.
G.S. 105-241.21
§ 105-241.21. Interest on taxes.
G.S. 105-241.22
§ 105-241.22. Collection of tax.
G.S. 105-241.23
§ 105-241.23. Jeopardy assessment and collection.
G.S. 105-241.24
§ 105-241.24. Statute of limitations on collections.
Modified by:
G.S. 105-242
§ 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
Modified by:
G.S. 105-242.1
§ 105-242.1. Procedure for attachment and garnishment.
Modified by:
G.S. 105-242.2
§ 105-242.2. Personal liability when certain taxes not paid.
G.S. 105-243
§ 105-243. Taxes recoverable by action.
G.S. 105-243.1
§ 105-243.1. Collection of tax debts.
G.S. 105-244
§ 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).
G.S. 105-244.1
§ 105-244.1. Cancellation of certain assessments.
G.S. 105-244.2
§ 105-244.2: Expired pursuant to its own terms, effective January 1, 2010.
G.S. 105-244.3
§ 105-244.3. Sales tax base expansion protection act.
G.S. 105-244.4
§ 105-244.4. Reduction of certain sales tax assessments.
G.S. 105-244.4A
§ 105-244.4A. Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.
G.S. 105-245
§ 105-245. Failure of sheriff to execute order.
G.S. 105-246
§ 105-246. Actions, when tried.
G.S. 105-247
§ 105-247. Municipalities not to levy income and inheritance tax.
G.S. 105-248
§ 105-248. Purpose of State taxes.
G.S. 105-248.1
§ 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
G.S. 105-249
§ 105-249: Repealed by Session Laws 1998-95, s. 27.
G.S. 105-249.1
§ 105-249.1: Repealed by Session Laws 1998-95, s. 28.
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.
Modified by:
G.S. 105-249.3
§ 105-249.3: Repealed by Session Laws 1998-98, s. 19.
G.S. 105-250
§ 105-250. Law applicable to foreign corporations.
G.S. 105-250.1
§ 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
G.S. 105-251
§ 105-251. Information required of taxpayer and corrections based on information.
G.S. 105-251.1
§ 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
G.S. 105-251.2
§ 105-251.2. Compliance informational returns.
G.S. 105-252
§ 105-252. Returns required.
G.S. 105-252.1
§ 105-252.1. Use of a TTIN.
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.
G.S. 105-254
§ 105-254. Secretary to furnish forms.
G.S. 105-254.1
§ 105-254.1. Identification of veterans on income tax form D-400.
G.S. 105-255
§ 105-255. Secretary of Revenue to keep records.
G.S. 105-256
§ 105-256. Publications prepared by Secretary of Revenue; report on fraud prevention progress.
G.S. 105-256.1
§ 105-256.1. Corporate annual report.
G.S. 105-257
§ 105-257. Department may charge fee for report or other document.
G.S. 105-258
§ 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
G.S. 105-258.1
§ 105-258.1. Taxpayer interviews.
G.S. 105-258.2
§ 105-258.2. Taxpayer conversations.
G.S. 105-258.3
§ 105-258.3. Power of attorney.
G.S. 105-259
§ 105-259. Secrecy required of officials; penalty for violation.
Modified by:
G.S. 105-260
§ 105-260. Evaluation of Department personnel.
G.S. 105-260.1
§ 105-260.1. Delegation of authority to hold hearings.
G.S. 105-261
§ 105-261. Secretary and deputies to administer oaths.
G.S. 105-262
§ 105-262. Rules.
G.S. 105-262.1
§ 105-262.1. Rules to exercise authority under G.S. 105-130.5A.
G.S. 105-263
§ 105-263. Timely filing of mailed documents and requests for extensions.
G.S. 105-264
§ 105-264. Effect of Secretary's interpretation of revenue laws.
G.S. 105-264.1
§ 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.
G.S. 105-264.2
§ 105-264.2. Publication of written determinations.
G.S. 105-265
§ 105-265: Repealed by Session Laws 1991, c. 45, s. 19.
G.S. 105-266.2
§ 105-266.2. Refund of tax paid on substantial income later restored.
G.S. 105-267
§ 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-267.1
§ 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.
G.S. 105-268
§ 105-268. Reciprocal comity.
G.S. 105-268.1
§ 105-268.1. Agreements to coordinate the administration and collection of taxes.
G.S. 105-268.2
§ 105-268.2. Expenditures and commitments authorized to effectuate agreements.
G.S. 105-268.3
§ 105-268.3. Returns to be filed and taxes paid pursuant to agreements.
G.S. 105-269
§ 105-269. Extraterritorial authority to enforce payment.
G.S. 105-269.1
§ 105-269.1. Local authorities authorized to furnish office space.
G.S. 105-269.2
§ 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-269.3
§ 105-269.3. Enforcement of Subchapter V and fuel inspection tax.
G.S. 105-269.4
§ 105-269.4. Election to apply income tax refund to following year's tax.
G.S. 105-269.5
§ 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.
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.
G.S. 105-269.7
§ 105-269.7. Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.
G.S. 105-269.8
§ 105-269.8. (Expiring for taxable years beginning on or after January 1, 2026.) Contribution by individual for early detection of breast and cervical cancer.
G.S. 105-269.13
§ 105-269.13. Debts not collectible under North Carolina law.
G.S. 105-269.14
§ 105-269.14. Payment of use tax with individual income tax.
G.S. 105-269.15
§ 105-269.15. Income tax credits of partnerships.
Article 10 - Liability for Failure to Levy Taxes.
G.S. 105-270
§ 105-270. Repeal of laws imposing liability upon governing bodies of local units.
Article 11 - Short Title, Purpose, and Definitions.
G.S. 105-271
§ 105-271. Official title.
G.S. 105-272
§ 105-272. Purpose of Subchapter.
G.S. 105-273
§ 105-273. Definitions.
Article 12 - Property Subject to Taxation.
G.S. 105-274
§ 105-274. Property subject to taxation.
G.S. 105-275
§ 105-275. Property classified and excluded from the tax base.
Modified by:
G.S. 105-276
§ 105-276. Taxation of intangible personal property.
G.S. 105-277
§ 105-277. Property classified for taxation at reduced rates; certain deductions.
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.
G.S. 105-277.01
§ 105-277.01. Certain farm products classified for taxation at reduced valuation.
G.S. 105-277.02
§ 105-277.02. Certain real property held for sale classified for taxation at reduced valuation.
G.S. 105-277.1
§ 105-277.1. Elderly or disabled property tax homestead exclusion.
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.
G.S. 105-277.1B
§ 105-277.1B. Property tax homestead circuit breaker.
G.S. 105-277.1C
§ 105-277.1C. Disabled veteran property tax homestead exclusion.
G.S. 105-277.1D
§ 105-277.1D. (See note for repeal.) Inventory property tax deferral.
G.S. 105-277.1E
§ 105-277.1E. Reserved for future codification purposes.
G.S. 105-277.1F
§ 105-277.1F. Uniform provisions for payment of deferred taxes.
G.S. 105-277.2
§ 105-277.2. Agricultural, horticultural, and forestland – Definitions.
G.S. 105-277.3
§ 105-277.3. Agricultural, horticultural, and forestland – Classifications.
Modified by:
G.S. 105-277.4
§ 105-277.4. Agricultural, horticultural and forestland – Application; appraisal at use value; notice and appeal; deferred taxes.
G.S. 105-277.5
§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.
G.S. 105-277.6
§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
G.S. 105-277.7
§ 105-277.7. Use-Value Advisory Board.
G.S. 105-277.8
§ 105-277.8. Taxation of property of nonprofit homeowners' association.
G.S. 105-277.9
§ 105-277.9. Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023.
Modified by:
G.S. 105-277.9A
§ 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors.
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.
G.S. 105-277.11
§ 105-277.11. Taxation of property subject to a development financing district agreement.
G.S. 105-277.12
§ 105-277.12. Antique airplanes.
G.S. 105-277.13
§ 105-277.13. Taxation of improvements on brownfields.
G.S. 105-277.14
§ 105-277.14. Taxation of working waterfront property.
G.S. 105-277.15
§ 105-277.15. (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land.
G.S. 105-277.15A
§ 105-277.15A. Taxation of site infrastructure land.
G.S. 105-277.16
§ 105-277.16. Taxation of low-income housing property.
G.S. 105-277.17
§ 105-277.17. Taxation of community land trust property.
G.S. 105-278
§ 105-278. Historic properties.
G.S. 105-278.1
§ 105-278.1. Exemption of real and personal property owned by units of government.
G.S. 105-278.2
§ 105-278.2. (Effective for taxes imposed for taxable years beginning before July 1, 2022) Burial property.
G.S. 105-278.3
§ 105-278.3. Real and personal property used for religious purposes.
G.S. 105-278.4
§ 105-278.4. Real and personal property used for educational purposes.
G.S. 105-278.5
§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.
G.S. 105-278.6
§ 105-278.6. Real and personal property used for charitable purposes.
G.S. 105-278.6A
§ 105-278.6A. Qualified retirement facility.
G.S. 105-278.7
§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.
G.S. 105-278.8
§ 105-278.8. Real and personal property used for charitable hospital purposes.
G.S. 105-278.9
§ 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
G.S. 105-279
§ 105-279. Repealed by Session Laws 1981, c. 819, s. 2.
G.S. 105-280
§ 105-280. Repealed by Session Laws 1973, c. 695, s. 4.
G.S. 105-281
§ 105-281. Repealed by Session Laws 1973, c. 695, s. 10.
G.S. 105-282
§ 105-282. Repealed by Session Laws 1973, c. 695, s. 8.
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.
G.S. 105-282.2 through 105-282.6
§§ 105-282.2 through 105-282.6. Reserved for future codification purposes.
Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.
G.S. 105-282.7
§ 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.
G.S. 105-282.8
§ 105-282.8. Assessment and collection.
Article 13 - Standards for Appraisal and Assessment.
G.S. 105-283
§ 105-283. Uniform appraisal standards.
G.S. 105-284
§ 105-284. Uniform assessment standard.
Article 14 - Time for Listing and Appraising Property for Taxation.
G.S. 105-285
§ 105-285. Date as of which property is to be listed and appraised.
G.S. 105-286
§ 105-286. Time for general reappraisal of real property.
G.S. 105-287
§ 105-287. Changing appraised value of real property in years in which general reappraisal is not made.
Article 15 - Duties of Department and Property Tax Commission as to Assessments.
G.S. 105-288
§ 105-288. Property Tax Commission.
G.S. 105-289
§ 105-289. Duties of Department of Revenue.
G.S. 105-289.1
§ 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.
G.S. 105-290
§ 105-290. Appeals to Property Tax Commission.
G.S. 105-291
§ 105-291. Powers of Department and Commission.
G.S. 105-292 through 105-293
§§ 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.
Article 16 - County Listing, Appraisal, and Assessing Officials.
G.S. 105-294
§ 105-294. County assessor.
G.S. 105-295
§ 105-295. Oath of office for assessor.
G.S. 105-296
§ 105-296. Powers and duties of assessor.
G.S. 105-297
§ 105-297. Assistant assessor.
G.S. 105-298
§ 105-298: Repealed by Session Laws 1987, c. 43, s. 3.
G.S. 105-299
§ 105-299. Employment of experts.
G.S. 105-300
§ 105-300. Tax commission.
Article 17 - Administration of Listing.
G.S. 105-301
§ 105-301. Place for listing real property.
G.S. 105-302
§ 105-302. In whose name real property is to be listed.
G.S. 105-302.1
§ 105-302.1. Reports on properties listed in name of unknown owner.
G.S. 105-303
§ 105-303. Obtaining information on real property transfers; permanent listing.
G.S. 105-304
§ 105-304. Place for listing tangible personal property.
G.S. 105-305
§ 105-305. Place for listing intangible personal property.
G.S. 105-306
§ 105-306. In whose name personal property is to be listed.
G.S. 105-307
§ 105-307. Length of listing period; extension; preliminary work.
G.S. 105-308
§ 105-308. Duty to list; penalty for failure.
G.S. 105-309
§ 105-309. What the abstract shall contain.
G.S. 105-310
§ 105-310. Affirmation; penalty for false affirmation.
G.S. 105-310.1
§ 105-310.1. Electronic listing of personal property.
G.S. 105-311
§ 105-311. Listing and signing affirmation; use of agents, mail, and electronic listing.
G.S. 105-312
§ 105-312. Discovered property; appraisal; penalty.
Article 18 - Reports in Aid of Listing.
G.S. 105-313
§ 105-313. Report of property by multi-county business.
G.S. 105-314
§ 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.
G.S. 105-315
§ 105-315. Report by persons having custody of tangible personal property of others.
G.S. 105-316
§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.
G.S. 105-316.1
§ 105-316.1. Tax permit required to move mobile home.
G.S. 105-316.2
§ 105-316.2. Requirements for obtaining permit.
G.S. 105-316.3
§ 105-316.3. Issuance of permits.
G.S. 105-316.4
§ 105-316.4. Issuance of permits under repossession.
G.S. 105-316.5
§ 105-316.5. Form of permit.
G.S. 105-316.6
§ 105-316.6. Penalties for violations.
G.S. 105-316.7
§ 105-316.7. Mobile home defined.
G.S. 105-316.8
§ 105-316.8. Taxable situs not presumed.
Article 19 - Administration of Real and Personal Property Appraisal.
G.S. 105-317
§ 105-317. Appraisal of real property; adoption of schedules, standards, and rules.
G.S. 105-317.1
§ 105-317.1. Appraisal of personal property; elements to be considered.
G.S. 105-317.2
§ 105-317.2. Report on transfers of real property.
Article 20 - Approval, Preparation, Disposition of Records.
G.S. 105-318
§ 105-318. Forms for listing, appraising, and assessing property.
G.S. 105-319
§ 105-319. Tax records; preparation of scroll and tax book.
G.S. 105-320
§ 105-320. Tax receipts; preparation.
G.S. 105-321
§ 105-321. Disposition of tax records and receipts; order of collection.
Article 21 - Review and Appeals of Listings and Valuations.
G.S. 105-322
§ 105-322. County board of equalization and review.
G.S. 105-323
§ 105-323. Giving effect to decisions of the board of equalization and review.
G.S. 105-324
§ 105-324. Repealed by Session Laws 1987, c. 295, s. 4.
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.
G.S. 105-325.1
§ 105-325.1. Special committee for motor vehicle appeals.
Article 22 - Listing, Appraising, and Assessing by Cities and Towns.
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.
G.S. 105-327
§ 105-327. Appraisal and assessment of property subject to city and town taxation.
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.
G.S. 105-329
§ 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.
Article 22A - Motor Vehicles.
G.S. 105-330
§ 105-330. Definitions.
G.S. 105-330.1
§ 105-330.1. Classification of motor vehicles.
G.S. 105-330.2
§ 105-330.2. Appraisal, ownership, and situs.
G.S. 105-330.3
§ 105-330.3. Listing requirements for classified motor vehicles; application for exempt status.
G.S. 105-330.4
§ 105-330.4. Due date, interest, and enforcement remedies.
G.S. 105-330.5
§ 105-330.5. Notice required; distribution and collection fees.
G.S. 105-330.6
§ 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.
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.
G.S. 105-330.8
§ 105-330.8. Deadlines not extended.
G.S. 105-330.9
§ 105-330.9. Antique automobiles.
G.S. 105-330.10
§ 105-330.10. Disposition of interest.
G.S. 105-330.11
§ 105-330.11. Memorandum of understanding.
G.S. 105-330.12 through 105-332
§§ 105-330.12 through 105-332: Reserved for future codification purposes.
Article 23 - Public Service Companies.
G.S. 105-333
§ 105-333. Definitions.
G.S. 105-334
§ 105-334. Duty to file report; penalty for failure to file.
G.S. 105-335
§ 105-335. Appraisal of property of public service companies.
G.S. 105-336
§ 105-336. Methods of appraising certain properties of public service companies.
G.S. 105-337
§ 105-337. Apportionment of taxable values to this State.
G.S. 105-338
§ 105-338. Allocation of appraised valuation of public service property among local taxing units.
G.S. 105-339
§ 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.
G.S. 105-339.1
§ 105-339.1: Repealed by Session Laws 2015-6, s. 2.17(c), effective April 9, 2015.
G.S. 105-340
§ 105-340. Certification of appraised valuations of railroad companies.
G.S. 105-341
§ 105-341. Certification of public service company system appraised valuations.
G.S. 105-342
§ 105-342. Notice, hearing, and appeal.
G.S. 105-343
§ 105-343. Penalty for failure to make required reports.
G.S. 105-344
§ 105-344. Failure to pay tax; remedies; penalty.
Article 24 - Review and Enforcement of Orders.
G.S. 105-345
§ 105-345. Right of appeal.
Modified by:
G.S. 105-345.1
§ 105-345.1. No evidence admitted on appeal; remission for further evidence.
G.S. 105-345.2
§ 105-345.2. Record on appeal; extent of review.
Modified by:
G.S. 105-345.3
§ 105-345.3. Relief pending review on appeal.
G.S. 105-345.4
§ 105-345.4. Appeal to Supreme Court.
G.S. 105-345.5
§ 105-345.5. Judgment on appeal enforced by mandamus.
G.S. 105-346
§ 105-346. Peremptory mandamus to enforce order when no appeal.
Article 25 - Levy of Taxes and Presumption of Notice.
G.S. 105-347
§ 105-347. Levy of property taxes.
G.S. 105-348
§ 105-348. All interested persons charged with notice of taxes.
Article 26 - Collection and Foreclosure of Taxes.
G.S. 105-349
§ 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.
G.S. 105-350
§ 105-350. General duties of tax collectors.
G.S. 105-351
§ 105-351. Authority of successor collector.
G.S. 105-352
§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
G.S. 105-353
§ 105-353. Place for collection of taxes.
G.S. 105-354
§ 105-354. Collections for districts and other units of local government.
G.S. 105-355
§ 105-355. Creation of tax lien; date as of which lien attaches.
G.S. 105-356
§ 105-356. Priority of tax liens.
G.S. 105-357
§ 105-357. Payment of taxes.
G.S. 105-358
§ 105-358. Waiver of penalties; partial payments.
G.S. 105-359
§ 105-359. Prepayments.
G.S. 105-360
§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
G.S. 105-361
§ 105-361. Statement of amount of taxes due.
G.S. 105-362
§ 105-362. Discharge of lien on real property.
G.S. 105-363
§ 105-363. Remedies of cotenants and joint owners of real property.
G.S. 105-364
§ 105-364. Collection of taxes outside the taxing unit.
G.S. 105-365
§ 105-365. Preference accorded taxes in liquidation of debtors' estates.
G.S. 105-365.1
§ 105-365.1. When and against whom collection remedies may be used.
G.S. 105-366
§ 105-366. Remedies against personal property.
G.S. 105-367
§ 105-367. Procedure for levy.
G.S. 105-368
§ 105-368. Procedure for attachment and garnishment.
G.S. 105-369
§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.
G.S. 105-370 through 105-372
§§ 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.
G.S. 105-373
§ 105-373. Settlements.
G.S. 105-374
§ 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
G.S. 105-375
§ 105-375. In rem method of foreclosure.
G.S. 105-376
§ 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
G.S. 105-377
§ 105-377. Time for contesting validity of tax foreclosure title.
G.S. 105-378
§ 105-378. Limitation on use of remedies.
Article 27 - Refunds and Remedies.
G.S. 105-379
§ 105-379. Restriction on use of injunction and claim and delivery.
G.S. 105-380
§ 105-380. No taxes to be released, refunded, or compromised.
G.S. 105-381
§ 105-381. Taxpayer's remedies.
G.S. 105-382
§ 105-382. Repealed by Session Laws 1977, c. 946, s. 3.
Article 28 - Special Duties to Pay Taxes.
G.S. 105-383
§ 105-383. Fiduciaries to pay taxes.
G.S. 105-384
§ 105-384. Duties and liabilities of life tenant.
G.S. 105-385
§ 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
G.S. 105-386
§ 105-386. Tax paid by holder of lien; remedy.
Article 29 - Validations.
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).
G.S. 105-393
§ 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).
Article 30 - General Provisions.
G.S. 105-394
§ 105-394. Immaterial irregularities.
G.S. 105-395
§ 105-395. Application and effective date of Subchapter.
G.S. 105-395.1
§ 105-395.1. Applicable date when due date falls on weekend, holiday, or closure date.
G.S. 105-396 through 105-398
§§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.
G.S. 105-399 through 105-403
§§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.
G.S. 105-404
§ 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
G.S. 105-405
§ 105-405: Repealed by Session Laws 1963, c. 548.
G.S. 105-405.1 through 105-406
§§ 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.
G.S. 105-407
§ 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
Article 31 - Rights of Parties Adjusted.
G.S. 105-408 through 105-411
§§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.
G.S. 105-412
§ 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
Article 32 - Tax Liens.
G.S. 105-413 through 105-414
§§ 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.
Article 33 - Time and Manner of Collection.
G.S. 105-415 through 105-417
§§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 3.
Article 33A - Agreements with United States or Other States.
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.
Article 34 - Tax Sales.
G.S. 105-418 through 105-421
§§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.
G.S. 105-422
§ 105-422: Repealed by Session Laws 1971, c. 806, s. 3.
G.S. 105-423
§ 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.
G.S. 105-423.1
§ 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.
Article 35 - Sheriff's Settlement of Taxes.
G.S. 105-424
§ 105-424. Repealed by Session Laws 1971, c. 806, s. 3.
Article 35A - Listing of Automobiles in Certain Counties.
G.S. 105-425 through 105-429
§§ 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.
Article 36 - Gasoline Tax.
G.S. 105-430 through 105-435
§§ 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.
G.S. 105-436
§ 105-436: Repealed by Session Laws 1991, c. 193, s. 5.
G.S. 105-436.1
§ 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.
G.S. 105-437
§ 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.
G.S. 105-438 through 105-441.1
§§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.
G.S. 105-442
§ 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.
G.S. 105-443
§ 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.
G.S. 105-444 through 105-446.3
§§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.
G.S. 105-446.3-1
§ 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.
G.S. 105-446.4
§ 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.
G.S. 105-446.5 through 105-449A
§§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.
G.S. 105-449.01
§ 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
Article 36A - Special Fuels Tax.
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.
G.S. 105-449.28
§ 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.
G.S. 105-449.29
§ 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.
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.
G.S. 105-449.32
§ 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.
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.
G.S. 105-449.36
§ 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
Article 36B - Tax on Motor Carriers.
G.S. 105-449.37
§ 105-449.37. Definitions; tax liability; application.
G.S. 105-449.38
§ 105-449.38. Tax levied.
G.S. 105-449.39
§ 105-449.39. Credit for payment of motor fuel tax.
Modified by:
G.S. 105-449.40
§ 105-449.40. Secretary may require bond.
G.S. 105-449.41
§ 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.
G.S. 105-449.42
§ 105-449.42. Payment of tax.
Modified by:
G.S. 105-449.42A
§ 105-449.42A. Leased motor vehicles.
G.S. 105-449.43
§ 105-449.43. Application of tax proceeds.
G.S. 105-449.44
§ 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used.
G.S. 105-449.45
§ 105-449.45. Returns of carriers.
Modified by:
G.S. 105-449.46
§ 105-449.46. Record-keeping requirements; inspection authority.
Modified by:
G.S. 105-449.47
§ 105-449.47. Licensure of vehicles.
Modified by:
G.S. 105-449.47A
§ 105-449.47A. Denial of license application and decal issuance.
G.S. 105-449.47B
§ 105-449.47B. Revocation of license.
G.S. 105-449.48
§ 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
G.S. 105-449.49
§ 105-449.49. Temporary permits.
G.S. 105-449.50
§ 105-449.50. Repealed by Session Laws 2008-134, s. 21.
G.S. 105-449.51
§ 105-449.51. Violations declared to be misdemeanors.
G.S. 105-449.52
§ 105-449.52. Civil penalties applicable to motor carriers.
G.S. 105-449.53
§ 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.
G.S. 105-449.54
§ 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
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.
G.S. 105-449.57
§ 105-449.57. Cooperative agreements between jurisdictions.
Article 36C - Gasoline, Diesel, and Blends.
G.S. 105-449.60
§ 105-449.60. Definitions.
G.S. 105-449.61
§ 105-449.61. Tax restrictions; administration.
Modified by:
G.S. 105-449.62
§ 105-449.62. Nature of tax.
G.S. 105-449.65
§ 105-449.65. List of persons who must have a license.
G.S. 105-449.66
§ 105-449.66. Importer licensing.
G.S. 105-449.67
§ 105-449.67. List of persons who may obtain a license.
G.S. 105-449.68
§ 105-449.68. Restrictions on who can get a license as a distributor.
G.S. 105-449.69
§ 105-449.69. How to apply for a license.
G.S. 105-449.69A
§ 105-449.69A. Temporary license during disaster response period.
G.S. 105-449.70
§ 105-449.70. Supplier election to collect tax on out-of-state removals.
G.S. 105-449.71
§ 105-449.71. Permissive supplier election to collect tax on out-of-state removals.
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.
G.S. 105-449.73
§ 105-449.73. Denial of license application.
G.S. 105-449.74
§ 105-449.74. Issuance of license.
G.S. 105-449.75
§ 105-449.75. Licensee must notify the Secretary of discontinuance of business.
G.S. 105-449.76
§ 105-449.76. Cancellation or revocation of license.
G.S. 105-449.77
§ 105-449.77. Records and lists of license applicants and license holders.
G.S. 105-449.80
§ 105-449.80. Tax rate.
Modified by:
G.S. 105-449.81
§ 105-449.81. Excise tax on motor fuel.
Modified by:
G.S. 105-449.82
§ 105-449.82. Liability for tax on removals from a refinery or terminal.
G.S. 105-449.83
§ 105-449.83. Liability for tax on imports.
G.S. 105-449.83A
§ 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel.
G.S. 105-449.84
§ 105-449.84. Liability for tax on blended fuel.
G.S. 105-449.84A
§ 105-449.84A. Liability for tax on behind-the-rack transfers.
G.S. 105-449.85
§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
G.S. 105-449.86
§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
G.S. 105-449.87
§ 105-449.87. Backup tax and liability for the tax.
G.S. 105-449.88
§ 105-449.88. Exemptions from the excise tax.
Modified by:
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.
G.S. 105-449.89
§ 105-449.89. Restrictions on removal of motor fuel from terminal.
G.S. 105-449.90
§ 105-449.90. When tax return and payment are due.
G.S. 105-449.90A
§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.
G.S. 105-449.91
§ 105-449.91. Remittance of tax to supplier.
G.S. 105-449.92
§ 105-449.92. Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.
G.S. 105-449.93
§ 105-449.93. Percentage discount for licensed distributors and some licensed importers.
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.
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.
G.S. 105-449.96
§ 105-449.96. Information required on return filed by supplier.
G.S. 105-449.97
§ 105-449.97. Deductions and discounts allowed a supplier when filing a return.
Modified by:
G.S. 105-449.98
§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.
G.S. 105-449.99
§ 105-449.99. Returns and discounts of importers.
G.S. 105-449.100
§ 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
G.S. 105-449.101
§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
G.S. 105-449.102
§ 105-449.102. Distributor to file return showing exports from a bulk plant.
G.S. 105-449.103
§ 105-449.103. Reserved for future codification purposes.
G.S. 105-449.104
§ 105-449.104. Use of name and account number on return.
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.
G.S. 105-449.105A
§ 105-449.105A. Monthly refunds for kerosene.
G.S. 105-449.105B
§ 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
G.S. 105-449.106
§ 105-449.106. Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use.
Modified by:
G.S. 105-449.107
§ 105-449.107. Annual refunds for certain vehicles with power attachments.
G.S. 105-449.107A
§ 105-449.107A. Sales tax due on motor fuel.
G.S. 105-449.108
§ 105-449.108. When an application for a refund is due.
G.S. 105-449.109
§ 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).
G.S. 105-449.110
§ 105-449.110. Review of refund application and payment of refund.
G.S. 105-449.114
§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.
G.S. 105-449.115
§ 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
G.S. 105-449.115A
§ 105-449.115A. Shipping document required to transport fuel by tank wagon.
G.S. 105-449.116
§ 105-449.116. Repealed by Session Laws 1999-438, s. 25.
G.S. 105-449.117
§ 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
G.S. 105-449.118
§ 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.
G.S. 105-449.118A
§ 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
G.S. 105-449.119
§ 105-449.119. Review of civil penalty assessment.
G.S. 105-449.120
§ 105-449.120. Acts that are misdemeanors.
G.S. 105-449.121
§ 105-449.121. Record-keeping requirements; inspection authority.
Modified by:
G.S. 105-449.122
§ 105-449.122. Equipment requirements.
G.S. 105-449.123
§ 105-449.123. Marking requirements for dyed fuel storage facilities.
G.S. 105-449.124
§ 105-449.124. Reserved for future codification purposes.
G.S. 105-449.125
§ 105-449.125. Distribution of tax revenue among various funds and accounts.
G.S. 105-449.126
§ 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.
G.S. 105-449.127
§ 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
Article 36D - Alternative Fuel.
G.S. 105-449.130
§ 105-449.130. Definitions.
G.S. 105-449.131
§ 105-449.131. List of persons who must have a license.
G.S. 105-449.132
§ 105-449.132. How to apply for a license.
G.S. 105-449.133
§ 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
G.S. 105-449.134
§ 105-449.134. Denial, revocation, or cancellation of license.
G.S. 105-449.135
§ 105-449.135. Issuance of license; notification of changes.
G.S. 105-449.136
§ 105-449.136. Tax on alternative fuel.
G.S. 105-449.137
§ 105-449.137. Liability for and payment of the tax.
G.S. 105-449.138
§ 105-449.138. Requirements for bulk end-users and retailers.
G.S. 105-449.139
§ 105-449.139. Miscellaneous provisions.
Modified by:
Article 37 - Tax Research.
G.S. 105-450 through 105-457
§§ 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.
Article 38 - Equitable Distribution between Local Governments.
G.S. 105-458
§ 105-458. Apportionment of payments in lieu of taxes between local units.
G.S. 105-459
§ 105-459. Proration of T.V.A. funds.
G.S. 105-460
§ 105-460. Distribution of funds by State Treasurer.
G.S. 105-461
§ 105-461. Duty of finance officer, etc.
G.S. 105-462
§ 105-462. Local units entitled to benefits; prerequisite for payments.
Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
G.S. 105-463
§ 105-463. Short title.
G.S. 105-464
§ 105-464. Purpose and intent.
G.S. 105-465
§ 105-465. County election as to adoption of local sales and use tax.
G.S. 105-466
§ 105-466. Levy of tax.
G.S. 105-467
§ 105-467. Scope of sales tax.
G.S. 105-468
§ 105-468. Scope of use tax.
G.S. 105-468.1
§ 105-468.1. Certain building materials exempt from sales and use taxes.
G.S. 105-469
§ 105-469. Secretary to collect and administer local sales and use tax.
G.S. 105-470
§ 105-470: Repealed by Session Laws 1991, c. 689, s. 318.
G.S. 105-471
§ 105-471. Retailer to collect sales tax.
G.S. 105-472
§ 105-472. Disposition and distribution of taxes collected.
G.S. 105-473
§ 105-473. Repeal of levy.
G.S. 105-474
§ 105-474. Definitions; construction of Article; remedies and penalties.
G.S. 105-475 through 105-479
§§ 105-475 through 105-479. Reserved for future codification purposes.
Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.
G.S. 105-480
§ 105-480. Short title.
G.S. 105-481
§ 105-481. Purpose and intent.
G.S. 105-482
§ 105-482. Limitations.
G.S. 105-483
§ 105-483. Levy and collection of additional taxes.
G.S. 105-484
§ 105-484. Form of ballot.
G.S. 105-485
§ 105-485: Repealed by Session Laws 1991, c. 689, s. 318.
G.S. 105-486
§ 105-486. Distribution of additional taxes.
G.S. 105-487
§ 105-487. Use of additional tax revenue by counties.
Article 41 - Alternative Local Government Sales and Use Taxes.
G.S. 105-488 through 105-494
§§ 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.
Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
G.S. 105-495
§ 105-495. Short title.
G.S. 105-496
§ 105-496. Purpose and intent.
G.S. 105-497
§ 105-497. Limitations.
G.S. 105-498
§ 105-498. Levy and collection of additional taxes.
G.S. 105-499
§ 105-499. Form of ballot.
G.S. 105-500
§ 105-500: Repealed by Session Laws 1991, c. 689, s. 318.
G.S. 105-501
§ 105-501. Distribution of additional taxes.
G.S. 105-502
§ 105-502. Use of additional tax revenue by counties.
G.S. 105-503
§ 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
G.S. 105-504
§ 105-504: Repealed by Session Laws 1998-98, s. 32.
G.S. 105-505
§ 105-505. Reserved for future codification purposes.
Article 43 - Local Government Sales and Use Taxes for Public Transportation.
G.S. 105-506
§ 105-506. Short title; purpose.
G.S. 105-506.1
§ 105-506.1. Definitions.
G.S. 105-506.2
§ 105-506.2. Exemption of food.
G.S. 105-507
§ 105-507. Limitations.
G.S. 105-507.1
§ 105-507.1. Local election on adoption of sales and use tax.
G.S. 105-507.2
§ 105-507.2. Levy and collection of sales and use tax.
G.S. 105-507.3
§ 105-507.3. Distribution and use of taxes.
G.S. 105-507.4
§ 105-507.4. Applicability.
G.S. 105-508
§ 105-508. Special districts.
G.S. 105-508.1
§ 105-508.1. Limitations.
G.S. 105-508.2
§ 105-508.2. Distribution and use of taxes.
G.S. 105-509
§ 105-509. Local election on adoption of sales and use tax – regional public transportation authority.
G.S. 105-509.1
§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.
G.S. 105-510
§ 105-510. Local election on adoption of sales and use tax – regional transportation authority.
G.S. 105-510.1
§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority.
G.S. 105-511
§ 105-511. Applicability.
G.S. 105-511.1
§ 105-511.1. Limitations.
G.S. 105-511.2
§ 105-511.2. Local election on adoption of sales and use tax.
G.S. 105-511.3
§ 105-511.3. Levy and collection of sales and use tax.
G.S. 105-511.4
§ 105-511.4. Distribution and use of taxes.
Article 44 - Local Government Hold Harmless and Allocation Provisions.
G.S. 105-515
§ 105-515 through 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.
G.S. 105-519
§§ 105-515 through 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.
G.S. 105-520
§ 105-515 through 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.
G.S. 105-521
§ 105-521: Repealed by Session Laws 2016-5, s. 5.2, effective May 11, 2016.
G.S. 105-522
§ 105-522. City hold harmless for repealed local taxes.
G.S. 105-523
§ 105-523. County hold harmless for repealed local taxes.
Modified by:
G.S. 105-524
§ 105-524. Distribution of additional sales tax revenue for economic development, public education, and community colleges.
Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.
G.S. 105-535
§ 105-535. Short title.
G.S. 105-536
§ 105-536. Limitations.
G.S. 105-537
§ 105-537. Levy.
G.S. 105-538
§ 105-538. Administration of taxes.
G.S. 105-539 through 105-549
§§ 105-539 through 105-549: Reserved for future codification purposes.
Article 50 - Regional Transit Authority Vehicle Rental Tax.
G.S. 105-550
§ 105-550. Definitions.
G.S. 105-551
§ 105-551. Tax on gross receipts authorized.
Modified by:
G.S. 105-552
§ 105-552. Collection and administration of gross receipts tax.
G.S. 105-553
§ 105-553. Exemptions and refunds.
G.S. 105-554
§ 105-554. Use of tax proceeds.
G.S. 105-555
§ 105-555. Repeal of tax or decrease in tax rate.
G.S. 105-556 through 105-559
§§ 105-556 through 105-559. Reserved for future codification purposes.
Article 51 - Regional Transit Authority Registration Tax.
G.S. 105-560
§ 105-560. Definitions.
G.S. 105-561
§ 105-561. Authority registration tax authorized.
G.S. 105-562
§ 105-562. Collection and scope.
G.S. 105-563
§ 105-563. Modification or repeal of tax.
G.S. 105-564
§ 105-564. Distribution and use of proceeds.
Article 52 - County Vehicle Registration Tax.
G.S. 105-570
§ 105-570. County Vehicle Registration Tax; shared with municipalities.
G.S. 105-571
§ 105-571: Reserved for future codification purposes.
G.S. 105-572
§ 105-572: Reserved for future codification purposes.
G.S. 105-573
§ 105-573: Reserved for future codification purposes.
G.S. 105-574
§ 105-574: Reserved for future codification purposes.
G.S. 105-575
§ 105-575: Reserved for future codification purposes.
G.S. 105-576
§ 105-576: Reserved for future codification purposes.
G.S. 105-577
§ 105-577: Reserved for future codification purposes.
G.S. 105-578
§ 105-578: Reserved for future codification purposes.
G.S. 105-579
§ 105-579: Reserved for future codification purposes.
G.S. 105-580
§ 105-580: Reserved for future codification purposes.
G.S. 105-581
§ 105-581: Reserved for future codification purposes.
G.S. 105-582
§ 105-582: Reserved for future codification purposes.
G.S. 105-583
§ 105-583: Reserved for future codification purposes.
G.S. 105-584
§ 105-584: Reserved for future codification purposes.
G.S. 105-585
§ 105-585: Reserved for future codification purposes.
G.S. 105-586
§ 105-586: Reserved for future codification purposes.
G.S. 105-587
§ 105-587: Reserved for future codification purposes.
G.S. 105-588
§ 105-588: Reserved for future codification purposes.
G.S. 105-589
§ 105-589: Reserved for future codification purposes.
G.S. 105-590
§ 105-590: Reserved for future codification purposes.
G.S. 105-591
§ 105-591: Reserved for future codification purposes.
G.S. 105-592
§ 105-592: Reserved for future codification purposes.
G.S. 105-593
§ 105-593: Reserved for future codification purposes.
G.S. 105-594
§ 105-594: Reserved for future codification purposes.
G.S. 105-595
§ 105-595: Reserved for future codification purposes.
G.S. 105-596
§ 105-596: Reserved for future codification purposes.
G.S. 105-597
§ 105-597: Reserved for future codification purposes.
G.S. 105-598
§ 105-598: Reserved for future codification purposes.
G.S. 105-599
§ 105-599: Reserved for future codification purposes.
Article 60 - Land Transfer Tax.
G.S. 105-600
§ 105-600: Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011.