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§§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.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§ 105-34: Repealed by Session Laws 1979, c. 63.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§ 105-35: Repealed by Session Laws 1979, c. 72.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§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.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§ 105-37.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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§ 105-37.2: Repealed by Session Law 1998-96, s. 3.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§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).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§ 105-38.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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 Repealed by Session Laws 1987 (Reg.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§ 105-40: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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. (Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals.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 Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.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§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.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 Repealed by Session Laws 1973, c. 1195, s. 8.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§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.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§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.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§ 105-47: Repealed by Session Laws 1979, c. 69.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§ 105-48: Repealed by Session Laws 1979, c. 67.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§ 105-48.1: Repealed by Session Laws 1981, c. 7.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§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.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. (Effective until July 1, 2025) 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. (Effective until July 1, 2025) 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. (Effective until July 1, 2025) 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. (Effective until July 1, 2025) 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.
Modified by:
G.S. 105-113.81
§ 105-113.81. Exemptions.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
G.S. 105-160.5
§ 105-160.5. Returns.
G.S. 105-160.6
§ 105-160.6. Time and place of filing returns.
Modified by:
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.
Modified by:
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.
Modified by:
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.
Modified by:
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.