STATE STATUTES & CODES

NORTH CAROLINA STATUTES AND CODES

Chapter 105 - Taxation.

• § 105-1. Title and purpose of Subchapter.
• § 105-1.1. Supremacy of State Constitution.
• §§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.
• § 105-32.1. Definitions.
• § 105-32.2. Estate tax imposed in amount equal to federal state death tax credit.
• § 105-32.3. Liability for estate tax.
• § 105-32.4. Payment of estate tax.
• § 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.
• § 105-32.6. Estate tax is a lien on real property in the estate.
• § 105-32.7. Generation-skipping transfer tax.
• § 105-32.8. Federal determination that changes the amount of tax payable to the State.
• § 105-33. Taxes under this Article.
• § 105-33.1. Definitions.
• § 105-34: Repealed by Session Laws 1979, c. 63.
• § 105-35: Repealed by Session Laws 1979, c. 72.
• §§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-37.1. Dances, athletic events, shows, exhibitions, and other entertainments.
• § 105-37.2: Repealed by Session Law 1998-96, s. 3.
• § 105-38: Repealed by Session Laws 1999-337, s. 14(b).
• § 105-38.1. Motion picture shows.
• § 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
• § 105-40. Amusements - Certain exhibitions, performances, and entertainments exempt from tax.
• § 105-41. Attorneys-at-law and other professionals.
• § 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
• § 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.
• § 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
• §§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
• § 105-47: Repealed by Session Laws 1979, c. 69.
• § 105-48: Repealed by Session Laws 1979, c. 67.
• § 105-48.1: Repealed by Session Laws 1981, c. 7.
• § 105-49: Repealed by Session Laws 1989, c. 584, s. 10.
• § 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-51: Repealed by Session Laws 1989, c. 584, s. 12.
• § 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-52: Repealed by Session Laws 1979, c. 16, s. 1.
• §§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-56: Repealed by Session Laws 1981, c. 5.
• § 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
• § 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
• §§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.
• § 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-63: Repealed by Session Laws 1979, c. 65.
• § 105-64: Repealed by Session Laws 1989, c. 584, s. 19.
• § 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.
• §§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.
• § 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.
• § 105-66: Repealed by Session Laws 1989, c. 584, s. 19.
• § 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
• § 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
• § 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.
• § 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-71: Repealed by Session Laws 1979, c. 70.
• § 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
• § 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
• § 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-76: Repealed by Session Laws 1979, c. 62.
• § 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-78: Repealed by Session Laws 1979, c. 66.
• § 105-79: Repealed by Session Laws 1979, c. 150, s. 4.
• § 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-81. Repealed by Session Laws 1947, c. 501, s. 2.
• § 105-82: Repealed by Session Laws 1989, c. 584, s. 24.
• § 105-83. Installment paper dealers.
• § 105-84: Repealed by Session Laws 1979, c. 150, s. 5.
• §§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-87: Repealed by Session Laws 1981, c. 6.
• § 105-88. Loan agencies.
• §§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
• § 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
• § 105-93: Repealed by Session Laws 1979, c. 68.
• § 105-94. Repealed by Session Laws 1947, c. 501, s. 2.
• § 105-95. Repealed by Session Laws 1947, c. 831, s. 2.
• § 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
• §§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-100: Repealed by Session Laws 1979, c. 64.
• § 105-101: Repealed by Session Laws 1979, c. 85, s. 1.
• § 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
• § 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
• § 105-102.3. Banks.
• § 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.
• § 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
• § 105-102.6. Publishers of newsprint publications.
• § 105-103. Unlawful to operate without license.
• § 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
• § 105-106. Effect of change in name of firm.
• § 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
• § 105-108. Property used in a licensed business not exempt from taxation.
• § 105-109. Obtaining license and paying tax.
• § 105-109.1. Repealed by Session Laws 1999-337, s.16.
• § 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).
• § 105-111: Repealed by Session Laws 2001-414, s. 2.
• § 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).
• § 105-113. Repealed by Session Laws 1999-337, s. 17.
• § 105-113.1: Deleted.
• § 105-113.2. Short title.
• § 105-113.3. Scope of tax; administration.
• § 105-113.4. Definitions.
• § 105-113.4A. Licenses.
• § 105-113.4B. Reasons why the Secretary can cancel a license.
• § 105-113.4C. Enforcement of Master Settlement Agreement Provisions.
• § 105-113.4D. Tax with respect to inventory on effective date of tax increase.
• § 105-113.5. Tax on cigarettes.
• § 105-113.6. Use tax levied.
• § 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009.
• § 105-113.8. Federal Constitution and statutes.
• § 105-113.9. Out-of-state shipments.
• § 105-113.10. Manufacturers shipping to distributors exempt.
• § 105-113.11. Licenses required.
• § 105-113.12. Distributor must obtain license.
• § 105-113.13. Secretary may investigate applicant for distributor's license and require a bond.
• §§ 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992.
• § 105-113.16. Repealed by Session Laws 1999-333, s. 7.
• § 105-113.17. Identification of dispensers.
• § 105-113.18. Payment of tax; reports.
• §§ 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c. 442, s. 8.
• § 105-113.21. Discount; refund.
• §§ 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c. 442, s. 8.
• § 105-113.24. Out-of-State distributors to register and remit tax.
• § 105-113.25: Repealed by Session Laws 1993, c. 442, s. 8.
• § 105-113.26. Records to be kept.
• § 105-113.27. Non-tax-paid cigarettes.
• § 105-113.28: Repealed by Session Laws 1993, c. 442, s. 8.
• § 105-113.29. Unlicensed place of business.
• § 105-113.30. Records and reports.
• § 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
• § 105-113.32. Non-tax-paid cigarettes subject to confiscation.
• § 105-113.33. Criminal penalties.
• § 105-113.34: Repealed by Session Laws 1993, c. 442, s. 8.
• § 105-113.35. Tax on tobacco products other than cigarettes.
• § 105-113.36. Wholesale dealer and retail dealer must obtain license.
• § 105-113.37. Payment of tax.
• § 105-113.38. Bond.
• § 105-113.39. Discount; refund.
• § 105-113.40. Records of sales, inventories, and purchases to be kept.
• § 105-113.40A. Use of tax proceeds.
• §§ 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.
• § 105-113.68. Definitions; scope.
• § 105-113.69. License tax; effect of license.
• § 105-113.70. Issuance, duration, transfer of license.
• § 105-113.71. Local government may refuse to issue license.
• § 105-113.72: Repealed by Session Laws 1998-95, s. 17.
• § 105-113.73. Misdemeanor.
• § 105-113.74: Repealed by Session Laws 1998-95, s. 18.
• § 105-113.75: Repealed by Session Laws 1998-95, s. 19.
• § 105-113.76: Repealed by Session Laws 1998-95, s. 20.
• § 105-113.77. City beer and wine retail licenses.
• § 105-113.78. County beer and wine retail licenses.
• § 105-113.79. City wholesaler license.
• § 105-113.80. Excise taxes on beer, wine, and liquor.
• § 105-113.81. Exemptions.
• § 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
• § 105-113.82. Distribution of part of beer and wine taxes.
• § 105-113.83. Payment of excise taxes.
• § 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
• § 105-113.85. Discount.
• § 105-113.86. Bonds.
• § 105-113.87. Refund for excise tax paid on sacramental wine.
• § 105-113.88. Record-keeping requirements.
• § 105-113.89. Other applicable administrative provisions.
• §§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
• § 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
• § 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
• § 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
• §§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
• § 105-113.105. Purpose.
• § 105-113.106. Definitions.
• § 105-113.107. Excise tax on unauthorized substances.
• § 105-113.107A. Exemptions.
• § 105-113.108. Reports; revenue stamps.
• § 105-113.109. When tax payable.
• § 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.
• § 105-113.110A. Administration.
• § 105-113.111. Assessments.
• § 105-113.112. Confidentiality of information.
• § 105-113.113. Use of tax proceeds.
• § 105-114. Nature of taxes; definitions.
• § 105-114.1. Limited liability companies.
• § 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
• § 105-116. Franchise or privilege tax on electric power, water, and sewerage companies.
• § 105-116.1. Distribution of gross receipts taxes to cities.
• §§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
• § 105-119: Repealed by Session Laws 2000-173, s. 7.
• § 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.
• § 105-120.1: Repealed by Session Laws 2000-173, s. 7.
• § 105-120.2. Franchise or privilege tax on holding companies.
• § 105-121: Repealed by Session Laws 1945, c. 752, s. 1.
• § 105-121.1. Mutual burial associations.
• § 105-122. Franchise or privilege tax on domestic and foreign corporations.
• § 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
• § 105-123: Repealed by Session Laws 1991, c. 30, s. 1.
• § 105-124. Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-125. Exempt corporations.
• § 105-126. Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-127. When franchise or privilege taxes payable.
• § 105-128. Power of attorney.
• § 105-129. Extension of time for filing returns.
• § 105-129.1: Repealed by Session Laws 1989, c. 582, s. 1.
• § 105-129.2. (See note for repeal) Definitions.
• § 105-129.2A. Sunset; studies.
• § 105-129.3. (See note for repeal) Enterprise tier designation.
• § 105-129.3A. (See note for repeal) Development zone designation.
• § 105-129.3B. (See note for repeal) Agrarian growth zone designation.
• § 105-129.4. (See note for repeal) Eligibility; forfeiture.
• § 105-129.5. (See note for repeal) Tax election; cap; carryforwards; limitations.
• § 105-129.6. (See note for repeal) Fees and reports.
• § 105-129.7. (See note for repeal) Substantiation.
• § 105-129.8. (See note for repeal) Credit for creating jobs.
• § 105-129.9. (See note for repeal) Credit for investing in machinery and equipment.
• § 105-129.9A. (See Editor's note for repeal) Technology commercialization credit.
• § 105-129.10. (Repealed effective for taxable years beginning on or after January 1, 2006) Credit for research and development.
• § 105-129.11. (See Editor's note for repeal) Credit for worker training.
• § 105-129.12. (See Editor's note for repeal) Credit for investing in central office or aircraft facility property.
• § 105-129.12A. (See Editor's note for repeal) Credit for substantial investment in other property.
• § 105-129.13. (See Editor's note for repeal) Credit for development zone projects.
• § 105-129.14. Reserved for future codification purposes.
• § 105-129.15. Definitions.
• §§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
• § 105-129.16A. (Repealed January 1, 2016) Credit for investing in renewable energy property.
• § 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 fe
• § 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.
• § 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2011) Credit for constructing renewable fuel facilities.
• § 105-129.16E. (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2010) Credit for small business employee health benefi
• § 105-129.16F. (Effective for taxable years beginning on or after January 1, 2008, and repealed for taxable years beginning on or after January 1, 2010) Credit for biodiesel producers.
• § 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2012) Work Opportunity Tax Credit.
• § 105-129.16H. 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.
• § 105-129.17. Tax election; cap.
• § 105-129.18. (See Editor's note for repeal) Substantiation.
• § 105-129.19. Reports.
• §§ 105-129.20 through 105-129.24. Reserved for future codification purposes.
• § 105-129.25. Definitions.
• § 105-129.26. Qualification; forfeiture.
• § 105-129.27. Credit for investing in large or major recycling facility.
• § 105-129.28. (Repealed effective January 1, 2008. See note) Credit for reinvestment.
• §§ 105-129.29 through 105-129.34. Reserved for future codification purposes.
• § 105-129.35. Credit for rehabilitating income-producing historic structure.
• § 105-129.36. Credit for rehabilitating nonincome-producing historic structure.
• § 105-129.36A. Rules; fees.
• § 105-129.37. Tax credited; credit limitations.
• § 105-129.38. Reports.
• § 105-129.39: Reserved for future codification purposes.
• § 105-129.40. (See Editor's note for repeal) Scope and definitions.
• § 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
• § 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
• § 105-129.43. (See Editor's note for repeal) Substantiation.
• § 105-129.44. (See note for repeal.) Report.
• § 105-129.45. Sunset.
• § 105-129.46: Reserved for future codification purposes.
• § 105-129.47: Reserved for future codification purposes.
• § 105-129.48: Reserved for future codification purposes.
• § 105-129.49: Reserved for future codification purposes.
• § 105-129.50. (See note for effective date and repeal) Definitions.
• § 105-129.51. (See notes) Administration; sunset.
• § 105-129.52. (See notes) Tax election; cap.
• § 105-129.53. (See notes) Substantiation.
• § 105-129.54. (See notes) Reports.
• § 105-129.55. (See notes) Credit for North Carolina research and development.
• § 105-129.56. Reserved for future codification purposes.
• § 105-129.57. Reserved for future codification purposes.
• § 105-129.58. Reserved for future codification purposes.
• § 105-129.59. Reserved for future codification purposes.
• § 105-129.60. (For delayed repeal, see note) Legislative findings.
• § 105-129.61. (For delayed repeal, see note) Definitions.
• § 105-129.62. (For delayed repeal, see note) Eligibility.
• § 105-129.63. (For delayed repeal, see note) Determination by the Secretary of Commerce.
• § 105-129.64. (For delayed repeal, see note) Credit for major computer manufacturing facilities.
• § 105-129.65. (For delayed repeal, see note) Allocation; cap; makeup; and carryforward.
• § 105-129.65A. (For delayed repeal, see note) Reports.
• § 105-129.66. Sunset.
• § 105-129.67. Reserved for future codification purposes.
• § 105-129.68. Reserved for future codification purposes.
• § 105-129.69. Reserved for future codification purposes.
• § 105-129.70. (See note for repeal) Definitions.
• § 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.
• § 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
• § 105-129.73. (See note for repeal) Tax credited; cap.
• § 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.
• § 105-129.75. (Effective for taxable years beginning before January 1, 2008) Sunset.
• § 105-129.76. Reserved for future codification purposes.
• § 105-129.77. Reserved for future codification purposes.
• § 105-129.78. Reserved for future codification purposes.
• § 105-129.79. Reserved for future codification purposes.
• § 105-129.80. (See notes) Legislative findings.
• § 105-129.81. (See notes) Definitions.
• § 105-129.82. (See note) Sunset; studies.
• § 105-129.83. (See notes) Eligibility; forfeiture.
• § 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.
• § 105-129.85. (See notes) Fees and reports.
• § 105-129.86. (See notes) Substantiation.
• § 105-129.87. (See notes) Credit for creating jobs.
• § 105-129.88. (See notes) Credit for investing in business property.
• § 105-129.89. (See notes) Credit for investment in real property.
• § 105-129.90. Reserved for future codification purposes.
• § 105-129.91. Reserved for future codification purposes.
• § 105-129.92. Reserved for future codification purposes.
• § 105-129.93. Reserved for future codification purposes.
• § 105-129.94. Reserved for future codification purposes.
• § 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
• § 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.
• § 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
• § 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Reports.
• § 105-129.99. Sunset.
• § 105-130. Short title.
• § 105-130.1. Purpose.
• § 105-130.2. Definitions.
• § 105-130.3. Corporations.
• § 105-130.3A: Expired.
• § 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
• § 105-130.4. Allocation and apportionment of income for corporations.
• § 105-130.5. Adjustments to federal taxable income in determining State net income.
• § 105-130.6. Subsidiary and affiliated corporations.
• § 105-130.6A. Adjustment for expenses related to dividends.
• § 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
• § 105-130.7A. Royalty income reporting option.
• § 105-130.8. Net economic loss.
• § 105-130.9. Contributions.
• § 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.
• § 105-130.10A. Amortization of equipment mandated by OSHA.
• § 105-130.11. Conditional and other exemptions.
• § 105-130.12. Real estate investment trusts.
• § 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.
• § 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
• § 105-130.15. Basis of return of net income.
• § 105-130.16. Returns.
• § 105-130.17. (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns.
• § 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
• § 105-130.19. When tax must be paid.
• § 105-130.20. Federal corrections.
• § 105-130.21. Information at the source.
• § 105-130.22. Tax credit for construction of dwelling units for handicapped persons.
• § 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
• § 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
• § 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 105-130.27 Expired.
• § 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 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.
• §§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.
• § 105-130.34. Credit for certain real property donations.
• § 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
• § 105-130.36. Credit for conservation tillage equipment.
• § 105-130.37. Credit for gleaned crop.
• § 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
• § 105-130.39. Credit for certain telephone subscriber line charges.
• § 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
• § 105-130.41. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.
• § 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.
• § 105-130.43. Credit for savings and loan supervisory fees.
• § 105-130.44. Credit for construction of poultry composting facility.
• § 105-130.45. (Effective for cigarettes exported before January 1, 2005 and repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation.
• § 105-130.46. (This section has a delayed effective date and an expiration date - see notes) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
• § 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company.
• § 105-130.48. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
• § 105-131. Title; definitions; interpretation.
• § 105-131.1. Taxation of an S Corporation and its shareholders.
• § 105-131.2. Adjustment and characterization of income.
• § 105-131.3. Basis and adjustments.
• § 105-131.4. Carryforwards; carrybacks; loss limitation.
• § 105-131.5. Part-year resident shareholder.
• § 105-131.6. Distributions.
• § 105-131.7. Returns; shareholder agreements; mandatory withholding.
• § 105-131.8. Tax credits.
• § 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
• § 105-133. Short title.
• § 105-134. Purpose.
• § 105-134.1. Definitions.
• § 105-134.2. Individual income tax imposed.
• § 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
• § 105-134.3. Year of assessment.
• § 105-134.4. Taxable year.
• § 105-134.5. North Carolina taxable income defined.
• § 105-134.6. Adjustments to taxable income.
• § 105-134.7. Transitional adjustments.
• § 105-134.8. Inventory.
• §§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.
• § 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
• § 105-151. Tax credits for income taxes paid to other states by individuals.
• § 105-151.1. Credit for construction of dwelling units for handicapped persons.
• § 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
• § 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.
• § 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 105-151.6: Expired.
• § 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.
• §§ 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.
• § 105-151.11. Credit for child care and certain employment-related expenses.
• § 105-151.12. Credit for certain real property donations.
• § 105-151.13. Credit for conservation tillage equipment.
• § 105-151.14. Credit for gleaned crop.
• § 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
• § 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.
• § 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
• § 105-151.18. Credit for the disabled.
• § 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
• § 105-151.20. Credit or partial refund for tax paid on certain federal retirement benefits.
• § 105-151.21. Credit for property taxes paid on farm machinery.
• § 105-151.22. (Effective for taxable years ending before January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges.
• § 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.
• § 105-151.24. Credit for children.
• § 105-151.25. Credit for construction of a poultry composting facility.
• § 105-151.26. (Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemize
• § 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
• § 105-151.28. (Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance.
• § 105-151.29. Credit for qualifying expenses of a production company.
• § 105-151.30. (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells.
• § 105-151.31. (Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit.
• § 105-151.32. (Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses.
• § 105-152. Income tax returns.
• § 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
• § 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
• § 105-154. Information at the source returns.
• § 105-155. Time and place of filing returns; extensions; affirmation.
• § 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
• § 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.
• § 105-157. When tax must be paid.
• § 105-158. Taxation of certain armed forces personnel and other individuals upon death.
• § 105-159. Federal corrections.
• § 105-159.1. Designation of tax by individual to political party.
• § 105-159.2. Designation of tax to North Carolina Public Campaign Fund.
• § 105-160. Short title.
• § 105-160.1. Definitions.
• § 105-160.2. Imposition of tax.
• § 105-160.3. Tax credits.
• § 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
• § 105-160.5. Returns.
• § 105-160.6. Time and place of filing returns.
• § 105-160.7. When tax must be paid.
• § 105-160.8. Federal corrections.
• §§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
• §§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
• § 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
• §§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).
• § 105-163.010. (Repealed effective for investments made on or after January 1, 2011) Definitions.
• § 105-163.011. Tax credits allowed.
• § 105-163.012. (Repealed effective for investments made on or after January 1, 2011) Limit; carry-over; ceiling; reduction in basis.
• § 105-163.013. (Repealed effective for investments made on or after January 1, 2011) Registration.
• § 105-163.014. (Repealed for investments made on or after January 1, 2011) Forfeiture of credit.
• § 105-163.015. Sunset.
• § 105-163.1. Definitions.
• § 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
• § 105-163.2. Employers must withhold taxes.
• § 105-163.2A. Pension payers must withhold taxes.
• § 105-163.2B. North Carolina State Lottery Commission must withhold taxes.
• § 105-163.3. (Effective for taxable years beginning before January 1, 2010) Certain payers must withhold taxes.
• § 105-163.4. Withholding does not create nexus.
• § 105-163.5. Employee exemptions allowable; certificates.
• § 105-163.6. When employer must file returns and pay withheld taxes.
• § 105-163.6A. Federal corrections.
• § 105-163.7. Statement to employees; information to Secretary.
• § 105-163.8. Liability of withholding agents.
• § 105-163.9. Refund of overpayment to withholding agent.
• § 105-163.10. Withheld amounts credited to taxpayer for calendar year.
• §§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
• § 105-163.15. Failure by individual to pay estimated income tax; interest.
• § 105-163.16. Overpayment refunded.
• §§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
• §§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
• § 105-163.22. Reciprocity.
• § 105-163.23. Withholding from federal employees.
• § 105-163.24. Construction of Article.
• §§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.
• § 105-163.38. Definitions.
• § 105-163.39. Declarations of estimated income tax required.
• § 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.
• § 105-163.41. Underpayment.
• § 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.
• § 105-163.43. Overpayment refunded.
• § 105-163.44. Repealed by Session Laws 2000-140, s. 66.
• § 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
• § 105-164.1. Short title.
• § 105-164.2. Purpose.
• § 105-164.3. Definitions.
• § 105-164.4. Tax imposed on retailers.
• § 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
• § 105-164.4B. Sourcing principles.
• § 105-164.4C. Telecommunications service and ancillary service.
• § 105-164.4D. Bundled transactions.
• § 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
• § 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.
• § 105-164.6. Complementary use tax.
• § 105-164.6A. Voluntary collection of use tax by sellers.
• § 105-164.7. Retailer to collect sales tax from purchaser as trustee for State.
• § 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.
• § 105-164.9. Advertisement to absorb tax unlawful.
• § 105-164.10. Retail bracket system.
• § 105-164.11. Excessive and erroneous collections.
• § 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.
• § 105-164.12A. Electric golf cart and battery charger considered a single article.
• § 105-164.12B. Tangible personal property sold below cost with conditional service contract.
• § 105-164.13. Retail sales and use tax.
• § 105-164.13A. Service charges on food, beverages, or meals.
• § 105-164.13B. Food exempt from tax.
• § 105-164.13C. Sales and use tax holiday.
• § 105-164.13D. Sales and use tax holiday for Energy Star qualified products.
• § 105-164.14. Certain refunds authorized.
• § 105-164.15. Secretary shall provide forms.
• § 105-164.15A. Effective date of tax changes on services and items taxed at combined general rate.
• § 105-164.16. Returns and payment of taxes.
• §§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.
• § 105-164.19. Extension of time for making returns and payment.
• § 105-164.20. Cash or accrual basis of reporting.
• § 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.
• § 105-164.21A. Deduction for municipalities that sell electric power.
• § 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
• § 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.
• § 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
• § 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
• § 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
• § 105-164.26. Presumption that sales are taxable.
• § 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.
• § 105-164.27A. Direct pay permit.
• § 105-164.28. Certificate of resale.
• § 105-164.28A. Other exemption certificates.
• § 105-164.29. Application for certificate of registration by wholesale merchants and retailers.
• § 105-164.29A. State government exemption process.
• § 105-164.30. Secretary or agent may examine books, etc.
• § 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
• § 105-164.32. Incorrect returns; estimate.
• §§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
• § 105-164.35. Excessive payments; recomputing tax.
• § 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-164.37. Bankruptcy, receivership, etc.
• § 105-164.38. Tax is a lien.
• § 105-164.39. Attachment.
• § 105-164.40. Jeopardy assessment.
• § 105-164.41. Excess payments; refunds.
• § 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-164.42A. Short title.
• § 105-164.42B. Definitions.
• § 105-164.42C. Authority to enter Agreement.
• § 105-164.42D. Relationship to North Carolina law.
• § 105-164.42E. Agreement requirements.
• § 105-164.42F. Cooperating sovereigns.
• § 105-164.42G. Effect of Agreement.
• § 105-164.42H. Certification of certified automated system and effect of certification.
• § 105-164.42I. Contract with certified service provider and effect of contract.
• § 105-164.42J. Performance standard for multistate seller.
• § 105-164.42K. Registration and effect of registration.
• § 105-164.42L. Databases on taxing jurisdictions.
• § 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
• § 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
• § 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
• § 105-164.44. Penalty and remedies of Article 9 applicable.
• § 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
• § 105-164.44B. Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment.
• § 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.
• § 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation.
• § 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
• § 105-164.44F. Distribution of part of telecommunications taxes to cities.
• § 105-164.44G. Distribution of part of tax on modular homes.
• § 105-164.44H. Transfer to State Public School Fund.
• § 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
• § 105-164.44J. Supplemental PEG channel support.
• §§ 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.
• §§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.
• §§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.
• § 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.
• § 105-180. Repealed by Session Laws 1951, c. 643, s. 5.
• § 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.
• § 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.
• §§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.
• § 105-187.1. Definitions.
• § 105-187.2. Highway use tax imposed.
• § 105-187.3. Rate of tax.
• § 105-187.4. Payment of tax.
• § 105-187.5. Alternate tax for those who rent or lease motor vehicles.
• § 105-187.6. Exemptions from highway use tax.
• § 105-187.7. Credits.
• § 105-187.8. Refund for return of purchased motor vehicle.
• § 105-187.9. (For effective date, see note) Disposition of tax proceeds.
• § 105-187.10. Penalties and remedies.
• § 105-187.11: Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007.
• §§ 105-187.12 through 105-187.14. Reserved for future codification purposes.
• § 105-187.15. Definitions.
• § 105-187.16. Tax imposed.
• § 105-187.17. Administration.
• § 105-187.18. Exemptions.
• § 105-187.19. Use of tax proceeds.
• § 105-187.20. Definitions.
• § 105-187.21. Tax imposed.
• § 105-187.22. Administration.
• § 105-187.23. Exemptions and refunds.
• § 105-187.24. Use of tax proceeds.
• §§ 105-187.25 through 105-187.29. Reserved for future codification purposes.
• § 105-187.30. (See note for repeal of Article) Definitions.
• § 105-187.31. (See note for repeal of Article) Tax imposed.
• § 105-187.32. (See note for repeal of Article) Administration.
• § 105-187.33. (See note for repeal of Article) Exemptions and refunds.
• § 105-187.34. (See note for repeal of Article) Use of tax proceeds.
• § 105-187.35. Sunset.
• § 105-187.36. Reserved for future codification purposes.
• § 105-187.37. Reserved for future codification purposes.
• § 105-187.38. Reserved for future codification purposes.
• § 105-187.39. Reserved for future codification purposes.
• § 105-187.40. Definitions.
• § 105-187.41. Tax imposed on piped natural gas.
• § 105-187.42. Liability for the tax.
• § 105-187.43. Payment of the tax.
• § 105-187.44. Distribution of part of tax proceeds to cities.
• § 105-187.45. Information exchange and information returns.
• § 105-187.46. Records and audits.
• § 105-187.47. Reserved for future codification purposes.
• § 105-187.48. Reserved for future codification purposes.
• § 105-187.49. Reserved for future codification purposes.
• § 105-187.50. Definitions.
• § 105-187.51. Tax imposed on mill machinery.
• § 105-187.51A. (Repealed effective July 1, 2010 - See notes) Tax imposed on manufacturing fuel.
• § 105-187.51B. Tax imposed on certain recyclers, research and development companies, and industrial machinery refurbishing companies.
• § 105-187.51C. (Expiring for sales occurring on or after July 1, 2013) Tax imposed on datacenter machinery and equipment.
• § 105-187.52. Administration.
• § 105-187.53. Commercial logging items.
• § 105-187.54. Reserved for future codification purposes.
• § 105-187.55. Reserved for future codification purposes.
• § 105-187.56. Reserved for future codification purposes.
• § 105-187.57. Reserved for future codification purposes.
• § 105-187.58. Reserved for future codification purposes.
• § 105-187.59. Reserved for future codification purposes.
• § 105-187.60. Definitions.
• § 105-187.61. Tax imposed.
• § 105-187.62. Administration.
• § 105-187.63. Use of tax proceeds.
• § 105-188 (Repealed effective January 1, 2009) Gift taxes; classification of beneficiaries; exemptions; rates of tax.
• § 105-188.1. (Repealed effective January 1, 2009) Powers of appointment.
• § 105-189. (Repealed effective January 1, 2009) Transfer for less than adequate and full consideration.
• § 105-190. (Repealed effective January 1, 2009) Gifts made in property.
• § 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
• § 105-192. Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-193. (Repealed effective January 1, 2009) Lien for tax; collection of tax.
• § 105-194. (Repealed effective January 1, 2009) Death of donor within three years; time of assessment.
• § 105-195. (Repealed effective January 1, 2009) Tax to be assessed upon actual value of property; manner of determining value of annuities, life estates and interests less than absolute interest.
• § 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
• § 105-197. (Repealed effective January 1, 2009) When return required; due date of tax and return.
• § 105-197.1. (Repealed effective January 1, 2009) Federal corrections.
• § 105-198: Repealed by Session Laws 1995, c. 41, s. 1(b).
• §§ 105-199, 105-200: Repealed by Session Laws 1985, c. 656, s. 32.
• §§ 105-201 through 105-204: Repealed by Session Laws 1995, c. 41, s. 1(b).
• § 105-205. Repealed by Session Laws 1985, c. 656, s. 32.
• §§ 105-206 through 105-207: Repealed by Session Laws 1995, c. 41, s. 1(b).
• § 105-208. Repealed by Session Laws 1959, c. 1259, s. 9.
• § 105-209: Repealed by Session Laws 1995, c. 41, s. 1(b).
• § 105-210: Repealed by Session Laws 1979, c. 179, s. 4.
• §§ 105-211 through 105-212: Repealed by Session Laws 1995, c. 41, s. 1(b).
• § 105-213: Repealed by Session Laws 1995, c. 41, s. 1(b).
• § 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.
• §§ 105-214 through 105-217: Repealed by Session Laws 1995, c. 41, s. 1(b).
• §§ 105-218 through 105-228: Repealed by Session Laws 1957, c. 1340, s. 5.
• § 105-228.1. Defining taxes levied and assessed in this Article.
• § 105-228.2. Tax upon freight car line companies.
• § 105-228.3. Definitions.
• § 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
• § 105-228.5. Taxes measured by gross premiums.
• § 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
• § 105-228.5B. (Effective until June 30, 2010) Proceeds credited to High Risk Pool.
• § 105-228.6. Taxes in case of withdrawal from State.
• § 105-228.7: Repealed by Session Laws 1987, c. 629, s. 21.
• § 105-228.8. Retaliatory premium taxes.
• § 105-228.9. Commissioner of Insurance to administer portions of Article.
• § 105-228.10. No additional local taxes.
• §§105-228.11 through 105-228.20. Repealed by Session Laws 1973, c. 1053, s. 1.
• § 105-228.21: Omitted.
• §§ 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).
• § 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
• §§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.
• § 105-228.28. Scope.
• § 105-228.29. Exemptions.
• § 105-228.30. Imposition of excise tax; distribution of proceeds.
• § 105-228.31. Repealed by Session Laws 1999-28, s. 1.
• § 105-228.32. Instrument must be marked to reflect tax paid.
• § 105-228.33. Taxes recoverable by action.
• § 105-228.34: Repealed by Session Laws 1999-28, s. 1.
• § 105-228.35. Administrative provisions.
• § 105-228.36: Repealed by Session Laws 1999-28, s. 1.
• § 105-228.37. Refund of overpayment of tax.
• §§ 105-228.38 through 105-228.89. Reserved for future codification purposes.
• § 105-228.90. Scope and definitions.
• § 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
• § 105-230. Charter suspended for failure to report.
• § 105-231: Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
• § 105-232. Rights restored; receivership and liquidation.
• § 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
• § 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
• § 105-235. Every day's failure a separate offense.
• § 105-236. Penalties; situs of violations; penalty disposition.
• § 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.
• § 105-237. Waiver of penalties; installment payments.
• § 105-237.1. Compromise of liability.
• § 105-238. Tax a debt.
• § 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-239.1. Transferee liability.
• § 105-240. Tax upon settlement of fiduciary's account.
• § 105-240.1. Agreements with respect to domicile.
• § 105-241. Where and how taxes payable; tax period; liens.
• § 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-241.6. Statute of limitations for refunds.
• § 105-241.7. Procedure for obtaining a refund.
• § 105-241.8. Statute of limitations for assessments.
• § 105-241.9. Procedure for proposing an assessment.
• § 105-241.10. (Effective until January 1, 2009) Limit on refunds and assessments after a federal determination.
• § 105-241.11. Requesting review of proposed denial of refund or proposed assessment.
• § 105-241.12. Result when taxpayer does not request a review.
• § 105-241.13. Action on request for review.
• § 105-241.14. Final determination after Departmental review.
• § 105-241.15. Contested case hearing on final determination.
• § 105-241.16. Judicial review of decision after contested case hearing.
• § 105-241.17. Civil action challenging statute as unconstitutional.
• § 105-241.18. Class actions.
• § 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.
• § 105-241.20. Delivery of notice to the taxpayer.
• § 105-241.21. Interest on taxes.
• § 105-241.22. Collection of tax.
• § 105-241.23. Jeopardy assessment and collection.
• § 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
• § 105-242.1. Procedure for attachment and garnishment.
• § 105-242.2. Personal liability when certain taxes not paid.
• § 105-243. Taxes recoverable by action.
• § 105-243.1. Collection of tax debts.
• § 105-244: Repealed by Session Laws 1998-212, s. 29A.14(o).
• § 105-244.1. Cancellation of certain assessments.
• § 105-244.2. (Expires January 1, 2010) Reduction of certain sales tax assessments against small businesses.
• § 105-245. Failure of sheriff to execute order.
• § 105-246. Actions, when tried.
• § 105-247. Municipalities not to levy income and inheritance tax.
• § 105-248. Purpose of State taxes.
• § 105-248.1: Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
• § 105-249: Repealed by Session Laws 1998-95, s. 27.
• § 105-249.1: Repealed by Session Laws 1998-95, s. 28.
• § 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
• § 105-249.3: Repealed by Session Laws 1998-98, s. 19.
• § 105-250. Law applicable to foreign corporations.
• § 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
• § 105-251. Information required of taxpayer and corrections based on information.
• § 105-251.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
• § 105-252. Returns required.
• § 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.
• § 105-254. Secretary to furnish forms.
• § 105-255. Secretary of Revenue to keep records.
• § 105-256. Publications prepared by Secretary of Revenue.
• § 105-256.1. Corporate annual report.
• § 105-257. Department may charge fee for report or other document.
• § 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
• § 105-258.1. Taxpayer interviews.
• § 105-258.2. (Effective January 1, 2009) Taxpayer conversations.
• § 105-259. Secrecy required of officials; penalty for violation.
• § 105-260. Evaluation of Department personnel.
• § 105-260.1. Delegation of authority to hold hearings.
• § 105-261. Secretary and deputies to administer oaths.
• § 105-262. Rules.
• § 105-263. (Effective until January 1, 2009) Extensions of time for filing a report or return.
• § 105-264. Effect of Secretary's interpretation of revenue laws.
• § 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.
• § 105-265: Repealed by Session Laws 1991, c. 45, s. 19.
• § 105-266: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-266.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-266.2. Refund of tax paid on substantial income later restored.
• § 105-267: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-267.1: Repealed by Session Laws 1991, c. 45, s. 30.
• § 105-268. Reciprocal comity.
• § 105-268.1. Agreements to coordinate the administration and collection of taxes.
• § 105-268.2. Expenditures and commitments authorized to effectuate agreements.
• § 105-268.3. Returns to be filed and taxes paid pursuant to agreements.
• § 105-269. Extraterritorial authority to enforce payment.
• § 105-269.1. Local authorities authorized to furnish office space.
• § 105-269.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
• § 105-269.3. Enforcement of Subchapter V and fuel inspection tax.
• § 105-269.4. Election to apply income tax refund to following year's tax.
• § 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.
• § 105-269.6: Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
• §§ 105-269.7 through 105-269.12. Reserved for future codification purposes.
• § 105-269.13. Debts not collectible under North Carolina law.
• § 105-269.14. Payment of use tax with individual income tax.
• § 105-269.15. Income tax credits of partnerships.
• § 105-270. Repeal of laws imposing liability upon governing bodies of local units.
• § 105-271. Official title.
• § 105-272. Purpose of Subchapter.
• § 105-273. (Effective for taxes imposed for taxable years beginning before July 1, 2008) Definitions.
• § 105-274. Property subject to taxation.
• § 105-275. Property classified and excluded from the tax base.
• § 105-275.1: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
• § 105-275.2: Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
• § 105-276. Taxation of intangible personal property.
• § 105-277. Property classified for taxation at reduced rates; certain deductions.
• § 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.
• § 105-277.01. Certain farm products classified for taxation at reduced valuation.
• § 105-277.1. (Effective for taxes imposed for taxable years beginning before July 1, 2009) Property tax homestead exclusion.
• § 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.
• § 105-277.1B. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Property tax homestead circuit breaker.
• § 105-277.1C. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion.
• § 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral.
• § 105-277.1E. Reserved for future codification purposes.
• § 105-277.1F. Uniform provisions for payment of deferred taxes.
• § 105-277.2. Agricultural, horticultural, and forestland - Definitions.
• § 105-277.3. Agricultural, horticultural, and forestland - Classifications.
• § 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes.
• § 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.
• § 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
• § 105-277.7. Use-Value Advisory Board.
• § 105-277.8. Taxation of property of nonprofit homeowners' association.
• § 105-277.9. Taxation of property inside certain roadway corridors.
• § 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
• § 105-277.11. Taxation of property subject to a development financing district agreement.
• § 105-277.12. Antique airplanes.
• § 105-277.13. Taxation of improvements on brownfields.
• § 105-277.14. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of working waterfront property.
• § 105-277.15. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land.
• § 105-277.16. (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of low-income housing property.
• § 105-277.17. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property.
• § 105-278. Historic properties.
• § 105-278.1. Exemption of real and personal property owned by units of government.
• § 105-278.2. Burial property.
• § 105-278.3. Real and personal property used for religious purposes.
• § 105-278.4. Real and personal property used for educational purposes.
• § 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.
• § 105-278.6. Real and personal property used for charitable purposes.
• § 105-278.6A. Qualified retirement facility.
• § 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.
• § 105-278.8. Real and personal property used for charitable hospital purposes.
• § 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
• § 105-279. Repealed by Session Laws 1981, c. 819, s. 2.
• § 105-280. Repealed by Session Laws 1973, c. 695, s. 4.
• § 105-281. Repealed by Session Laws 1973, c. 695, s. 10.
• § 105-282. Repealed by Session Laws 1973, c. 695, s. 8.
• § 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
• §§ 105-282.2 through 105-282.6. Reserved for future codification purposes.
• § 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland.
• § 105-282.8. Assessment and collection.
• § 105-283. Uniform appraisal standards.
• § 105-284. Uniform assessment standard.
• § 105-285. Date as of which property is to be listed and appraised.
• § 105-286. Time for general reappraisal of real property.
• § 105-287. Changing appraised value of real property in years in which general reappraisal is not made.
• § 105-288. Property Tax Commission.
• § 105-289. Duties of Department of Revenue.
• § 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12.
• § 105-290. Appeals to Property Tax Commission.
• § 105-291. Powers of Department and Commission.
• §§ 105-292 through 105-293: Repealed by Session Laws 1973, c. 476, s. 193.
• § 105-294. County assessor.
• § 105-295. Oath of office for assessor.
• § 105-296. Powers and duties of assessor.
• § 105-297. Assistant assessor.
• § 105-298: Repealed by Session Laws 1987, c. 43, s. 3.
• § 105-299. Employment of experts.
• § 105-300. Tax commission.
• § 105-301. Place for listing real property.
• § 105-302. In whose name real property is to be listed.
• § 105-302.1. Reports on properties listed in name of unknown owner.
• § 105-303. Obtaining information on real property transfers; permanent listing.
• § 105-304. Place for listing tangible personal property.
• § 105-305. Place for listing intangible personal property.
• § 105-306. In whose name personal property is to be listed.
• § 105-307. Length of listing period; extension; preliminary work.
• § 105-308. Duty to list; penalty for failure.
• § 105-309. What the abstract shall contain.
• § 105-310. Affirmation; penalty for false affirmation.
• § 105-311. Duty to appear for purposes of listing and signing affirmation; use of agents and mail.
• § 105-312. Discovered property; appraisal; penalty.
• § 105-313. Report of property by multi-county business.
• § 105-314: Repealed by Session Laws 1991, c. 761, s. 37.4.
• § 105-315. Reports by persons having custody of tangible personal property of others.
• § 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.
• § 105-316.1. Tax permit required to move mobile home.
• § 105-316.2. Requirements for obtaining permit.
• § 105-316.3. Issuance of permits.
• § 105-316.4. Issuance of permits under repossession.
• § 105-316.5. Form of permit.
• § 105-316.6. Penalties for violations.
• § 105-316.7. Mobile home defined.
• § 105-316.8. Taxable situs not presumed.
• § 105-317. Appraisal of real property; adoption of schedules, standards, and rules.
• § 105-317.1. Appraisal of personal property; elements to be considered.
• § 105-317.2. Report on transfers of real property.
• § 105-318. Forms for listing, appraising, and assessing property.
• § 105-319. Tax records; preparation of scroll and tax book.
• § 105-320. Tax receipts; preparation.
• § 105-321. Disposition of tax records and receipts; order of collection.
• § 105-322. County board of equalization and review.
• § 105-323. Giving effect to decisions of the board of equalization and review.
• § 105-324. Repealed by Session Laws 1987, c. 295, s. 4.
• § 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
• § 105-325.1. Special committee for motor vehicle appeals.
• § 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
• § 105-327. Appraisal and assessment of property subject to city and town taxation.
• § 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
• § 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.
• § 105-330. (Effective until July 1, 2011 ¦ See Editor's note) Definitions.
• § 105-330.1. (Effective until July 1, 2011 ¦ See Editor's note) Classification of motor vehicles.
• § 105-330.2. (Effective until July 1, 2011) Appraisal, ownership, and situs.
• § 105-330.3. (Effective until July 1, 2011) Assessor's duty to list classified motor vehicles; application for exempt status.
• § 105-330.4. (Effective until July 1, 2011) Due date, interest, and enforcement remedies.
• § 105-330.5. (Effective until July 1, 2011) Listing and collecting procedures.
• § 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.
• § 105-330.7. (For repeal, see note) List of delinquents sent to Division of Motor Vehicles.
• § 105-330.8. (Effective until July 1, 2011) Deadlines not extended.
• § 105-330.9. Antique automobiles.
• § 105-330.10. (Effective until January 1, 2011 - See Editor's note) Combined Motor Vehicle and Registration Account.
• § 105-330.11. Memorandum of understanding.
• § 105-330.12 through 105-332. Reserved for future codification purposes.
• § 105-333. Definitions.
• § 105-334. Duty to file report; penalty for failure to file.
• § 105-335. Appraisal of property of public service companies.
• § 105-336. Methods of appraising certain properties of public service companies.
• § 105-337. Apportionment of taxable values to this State.
• § 105-338. Allocation of appraised valuation of system property among local taxing units.
• § 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock.
• § 105-340. Certification of appraised valuations of railroad companies.
• § 105-341. Certification of public service company system appraised valuations.
• § 105-342. Notice, hearing, and appeal.
• § 105-343. Penalty for failure to make required reports.
• § 105-344. Failure to pay tax; remedies; penalty.
• § 105-345. Right of appeal; filing of exceptions.
• § 105-345.1. No evidence admitted on appeal; remission for further evidence.
• § 105-345.2. Record on appeal; extent of review.
• § 105-345.3. Relief pending review on appeal.
• § 105-345.4. Appeal to Supreme Court.
• § 105-345.5. Judgment on appeal enforced by mandamus.
• § 105-346. Peremptory mandamus to enforce order when no appeal.
• § 105-347. Levy of property taxes.
• § 105-348. All interested persons charged with notice of taxes.
• § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.
• § 105-350. General duties of tax collectors.
• § 105-351. Authority of successor collector.
• § 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
• § 105-353. Place for collection of taxes.
• § 105-354. Collections for districts and other units of local government.
• § 105-355. Creation of tax lien; date as of which lien attaches.
• § 105-356. Priority of tax liens.
• § 105-357. Payment of taxes.
• § 105-358. Waiver of penalties; partial payments.
• § 105-359. Prepayments.
• § 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment.
• § 105-361. Statement of amount of taxes due.
• § 105-362. Discharge of lien on real property.
• § 105-363. Remedies of cotenants and joint owners of real property.
• § 105-364. Collection of taxes outside the taxing unit.
• § 105-365. Preference accorded taxes in liquidation of debtors' estates.
• § 105-365.1. When and against whom collection remedies may be used.
• § 105-366. Remedies against personal property.
• § 105-367. Procedure for levy.
• § 105-368. Procedure for attachment and garnishment.
• § 105-369. Advertisement of tax liens on real property for failure to pay taxes.
• §§ 105-370 to 105-372: Repealed by Session Laws 1983, c. 808, ss. 2-4.
• § 105-373. Settlements.
• § 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
• § 105-375. In rem method of foreclosure.
• § 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
• § 105-377. Time for contesting validity of tax foreclosure title.
• § 105-378. Limitation on use of remedies.
• § 105-379. Restriction on use of injunction and claim and delivery.
• § 105-380. No taxes to be released, refunded, or compromised.
• § 105-381. Taxpayer's remedies.
• § 105-382. Repealed by Session Laws 1977, c. 946, s. 3.
• § 105-383. Fiduciaries to pay taxes.
• § 105-384. Duties and liabilities of life tenant.
• § 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
• § 105-386. Tax paid by holder of lien; remedy.
• §§ 105-387 through 105-392: Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).
• § 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2).
• § 105-394. Immaterial irregularities.
• § 105-395. Application and effective date of Subchapter.
• § 105-395.1. Applicable date when due date falls on weekend or holiday.
• §§ 105-396 through 105-398: Repealed by Session Laws 1971, c. 806, s. 1.
• §§ 105-399 through 105-403: Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
• § 105-405: Repealed by Session Laws 1963, c. 548.
• §§ 105-405.1, 105-406: Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
• §§ 105-408 through 105-411: Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
• §§ 105-413, 105-414: Repealed by Session Laws 1971, c. 806, s. 3.
• §§ 105-415 through 105-417: Repealed by Session Laws 1971, c. 806, s. 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.
• §§ 105-418 through 105-421: Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-422: Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-423. Repealed by Session Laws 1947, c. 1065, s. 2.
• § 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3.
• § 105-424. Repealed by Session Laws 1971, c. 806, s. 3.
• §§ 105-425 through 105-429: Repealed by Session Laws 1971, c. 806, s. 3.
• §§ 105-430 through 105-435: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-436: Repealed by Session Laws 1991, c. 193, s. 5.
• § 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1.
• § 105-437. Repealed by Session Laws 1963, c. 1169, s. 6.
• §§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-442: Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3.
• § 105-443. Repealed by Session Laws 1963, c. 1169, s. 5.
• §§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1.
• § 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10.
• §§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
• §§ 105-449.1 through 105-449.27: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4.
• § 105-449.29: Repealed by Session Laws 1995, c. 390, s. 2.
• §§ 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19.
• § 105-449.32: Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27.
• §§ 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c. 390, s. 2.
• § 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1.
• § 105-449.37. Definitions; tax liability.
• § 105-449.38. (Effective until January 1, 2009) Tax levied.
• § 105-449.39. Credit for payment of motor fuel tax.
• § 105-449.40. Secretary may require bond.
• § 105-449.41: Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003.
• § 105-449.42. Payment of tax.
• § 105-449.42A. Leased motor vehicles.
• § 105-449.43. Application of tax proceeds.
• § 105-449.44. (Effective until January 1, 2009) How to determine the amount of fuel used in the State; presumption of amount used.
• § 105-449.45. Reports of carriers.
• § 105-449.46. Inspection of books and records.
• § 105-449.47. (Effective until January 1, 2009) Registration of vehicles.
• § 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals.
• § 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
• § 105-449.49. Temporary permits.
• § 105-449.50. (Repealed effective January 1, 2009) Application blanks.
• § 105-449.51. (Effective until January 1, 2009) Violations declared to be misdemeanors.
• § 105-449.52. (Effective until January 1, 2009) Civil penalties applicable to motor carriers.
• § 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6.
• § 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
• §§ 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c. 42, s. 17.
• § 105-449.57. Cooperative agreements between jurisdictions.
• § 105-449.58. Reserved for future codification purposes.
• § 105-449.59. Reserved for future codification purposes.
• § 105-449.60. (Effective until January 1, 2009) Definitions.
• § 105-449.61. Tax restrictions; administration.
• § 105-449.62. Nature of tax.
• § 105-449.63. Reserved for future codification purposes.
• § 105-449.64. Reserved for future codification purposes.
• § 105-449.65. List of persons who must have a license.
• § 105-449.66. (Effective January 1, 2009) Types of importers; restrictions on who can get a license as an importer.
• § 105-449.67. List of persons who may obtain a license.
• § 105-449.68. (Effective until January 1, 2009) Restrictions on who can get a license as a distributor.
• § 105-449.69. How to apply for a license.
• § 105-449.70. Supplier election to collect tax on out-of-state removals.
• § 105-449.71. Permissive supplier election to collect tax on out-of-state removals.
• § 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
• § 105-449.73. Reasons why the Secretary can deny an application for a license.
• § 105-449.74. (Effective until January 1, 2009) Issuance of license.
• § 105-449.75. (Effective until January 1, 2009) License holder must notify the Secretary of discontinuance of business.
• § 105-449.76. Reasons why the Secretary can cancel a license.
• § 105-449.77. Records and lists of license applicants and license holders.
• § 105-449.78. Reserved for future codification purposes.
• § 105-449.79. Reserved for future codification purposes.
• § 105-449.80. Tax rate.
• § 105-449.81. Excise tax on motor fuel.
• § 105-449.82. Liability for tax on removals from a refinery or terminal.
• § 105-449.83. Liability for tax on imports.
• § 105-449.83A. Liability for tax on fuel grade ethanol.
• § 105-449.84. Liability for tax on blended fuel.
• § 105-449.84A. (Effective until January 1, 2009) Liability for tax on behind-the-rack transfers.
• § 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
• § 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
• § 105-449.87. Backup tax and liability for the tax.
• § 105-449.88. Exemptions from the excise tax.
• § 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
• § 105-449.89. (Effective until January 1, 2009) Removals by out-of-state bulk-end user.
• § 105-449.90. When tax return and payment are due.
• § 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.
• § 105-449.91. Remittance of tax to supplier.
• § 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice.
• § 105-449.93. Percentage discount for licensed distributors and some licensed importers.
• § 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.
• § 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010.
• § 105-449.96. (Effective until January 1, 2009) Information required on return filed by supplier.
• § 105-449.97. Deductions and discounts allowed a supplier when filing a return.
• § 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.
• § 105-449.99. Returns and discounts of importers.
• § 105-449.100. (Effective until January 1, 2009) Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
• § 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.
• § 105-449.102. Distributor to file return showing exports from a bulk plant.
• § 105-449.103. Reserved for future codification purposes.
• § 105-449.104. Use of name and account number on return.
• § 105-449.105. (Effective until January 1, 2009) Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use.
• § 105-449.105A. Monthly refunds for kerosene.
• § 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.
• § 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment.
• § 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments.
• § 105-449.108. When an application for a refund is due.
• § 105-449.109: Repealed by Session Laws 1998-212, s. 29A.14(s).
• § 105-449.110. Review of refund application and payment of refund.
• § 105-449.111. Reserved for future codification purposes.
• § 105-449.112. Reserved for future codification purposes.
• § 105-449.113. Reserved for future codification purposes.
• § 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.
• § 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck.
• § 105-449.115A. Shipping document required to transport fuel by tank wagon.
• § 105-449.116. Repealed by Session Laws 1999-438, s. 25.
• § 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.
• § 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.
• § 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.
• § 105-449.119. Review of civil penalty assessment.
• § 105-449.120. Acts that are misdemeanors.
• § 105-449.121. Record-keeping requirements; inspection authority.
• § 105-449.122. Equipment requirements.
• § 105-449.123. Marking requirements for dyed fuel storage facilities.
• § 105-449.124. Reserved for future codification purposes.
• § 105-449.125. Distribution of tax revenue among various funds and accounts.
• § 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund.
• § 105-449.127: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.
• § 105-449.128. Reserved for future codification purposes.
• § 105-449.129. Reserved for future codification purposes.
• § 105-449.130. Definitions.
• § 105-449.131. List of persons who must have a license.
• § 105-449.132. How to apply for a license.
• § 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
• § 105-449.134. Denial or cancellation of license.
• § 105-449.135. Issuance of license; notification of changes.
• § 105-449.136. Tax on alternative fuel.
• § 105-449.137. Liability for and payment of the tax.
• § 105-449.138. (Effective January 1, 2009) Requirements for bulk-end users and retailers.
• § 105-449.139. Miscellaneous provisions.
• §§ 105-450 through 105-457: Repealed by Session Laws 1991, c. 10, s. 3.
• § 105-458. Apportionment of payments in lieu of taxes between local units.
• § 105-459. Proration of T.V.A. funds.
• § 105-460. Distribution of funds by State Treasurer.
• § 105-461. Duty of finance officer, etc.
• § 105-462. Local units entitled to benefits; prerequisite for payments.
• § 105-463. Short title.
• § 105-464. Purpose and intent.
• § 105-465. County election as to adoption of local sales and use tax.
• § 105-466. Levy of tax.
• § 105-467. Scope of sales tax.
• § 105-468. Scope of use tax.
• § 105-468.1. Certain building materials exempt from sales and use taxes.
• § 105-469. Secretary to collect and administer local sales and use tax.
• § 105-470: Repealed by Session Laws 1991, c. 689, s. 318.
• § 105-471. Retailer to collect sales tax.
• § 105-472. Disposition and distribution of taxes collected.
• § 105-473. Repeal of levy.
• § 105-474. Definitions; construction of Article; remedies and penalties.
• §§ 105-475 through 105-479. Reserved for future codification purposes.
• § 105-480. Short title.
• § 105-481. Purpose and intent.
• § 105-482. Limitations.
• § 105-483. Levy and collection of additional taxes.
• § 105-484. Form of ballot.
• § 105-485: Repealed by Session Laws 1991, c. 689, s. 318.
• § 105-486. Distribution of additional taxes.
• § 105-487. Use of additional tax revenue by counties.
• §§ 105-488 through 105-494: Repealed by Session Laws 1991, c. 689, s. 318.
• § 105-495. Short title.
• § 105-496. Purpose and intent.
• § 105-497. Limitations.
• § 105-498. Levy and collection of additional taxes.
• § 105-499. Form of ballot.
• § 105-500: Repealed by Session Laws 1991, c. 689, s. 318.
• § 105-501. (Effective until October 1, 2009) Distribution of additional taxes.
• § 105-502. Use of additional tax revenue by counties.
• § 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
• § 105-504: Repealed by Session Laws 1998-98, s. 32.
• § 105-505. Reserved for future codification purposes.
• § 105-506. Short title; purpose.
• § 105-506.1. Definitions.
• § 105-506.2. Exemption of food.
• § 105-507. Limitations.
• § 105-507.1. Local election on adoption of sales and use tax.
• § 105-507.2. Levy and collection of sales and use tax.
• § 105-507.3. Distribution and use of taxes.
• § 105-507.4. Applicability.
• § 105-508. Special districts.
• § 105-508.1. Limitations.
• § 105-508.2. Distribution and use of taxes.
• § 105-509. Local election on adoption of sales and use tax - regional public transportation authority.
• § 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.
• § 105-510. Local election on adoption of sales and use tax - regional transportation authority.
• § 105-510.1. Levy and collection of sales and use tax - regional transportation authority.
• § 105-511. Applicability.
• § 105-511.1. Limitations.
• § 105-511.2. Local election on adoption of sales and use tax.
• § 105-511.3. Levy and collection of sales and use tax.
• § 105-511.4. Distribution and use of taxes.
• § 105-512. Reserved for future codification purposes.
• § 105-513. Reserved for future codification purposes.
• § 105-514. Reserved for future codification purposes.
• § 105-515: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
• § 105-516: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
• § 105-517: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
• § 105-518: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
• § 105-519: Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
• § 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.
• § 105-521. Transitional local government hold harmless for repealed reimbursements.
• § 105-522. City hold harmless for repealed local taxes.
• § 105-523. County hold harmless for repealed local taxes.
• §§ 105-24 through 105-534: Reserved for future codification purposes.
• § 105-535. Short title.
• § 105-536. Limitations.
• § 105-537. Levy.
• § 105-538. Administration of taxes.
• §§ 105-539 through 105-549: Reserved for future codification purposes.
• § 105-550. Definitions.
• § 105-551. Tax on gross receipts authorized.
• § 105-552. Collection and administration of gross receipts tax.
• § 105-553. Exemptions and refunds.
• § 105-554. Use of tax proceeds.
• § 105-555. Repeal of tax or decrease in tax rate.
• §§ 105-556 through 105-559. Reserved for future codification purposes.
• § 105-560. Definitions.
• § 105-561. Authority registration tax authorized.
• § 105-562. Collection and scope.
• § 105-563. Modification or repeal of tax.
• § 105-564. Distribution and use of proceeds.
• § 105-565. Reserved for future codification purposes.
• § 105-566. Reserved for future codification purposes.
• § 105-567. Reserved for future codification purposes.
• § 105-568. Reserved for future codification purposes.
• § 105-569. Reserved for future codification purposes.
• § 105-570. County Vehicle Registration Tax; shared with municipalities.
• § 105-600. Short title.
• § 105-601. Levy.
• § 105-602. Scope of tax.
• § 105-603. Administration and use.
• § 105-604. Repeal or reduction.

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