§ 105-228.90. Scope and definitions. - North Carolina Statutes

Article 9.

General Administration;Penalties and Remedies.

§ 105‑228.90.  Scope anddefinitions.

(a)        Scope. – ThisArticle applies to Subchapters I, V, and VIII of this Chapter, to the annualreport filing requirements of G.S. 55‑16‑22, to the primary forestproduct assessment levied under Article 12 of Chapter 113A of the GeneralStatutes, and to inspection taxes levied under Article 3 of Chapter 119 of theGeneral Statutes.

(b)        Definitions. – Thefollowing definitions apply in this Article:

(1)        Charter school. – Anonprofit corporation that has a charter under G.S. 115C‑238.29D tooperate a charter school.

(1a)      City. – A city asdefined by G.S. 160A‑1(2). The term also includes an urban servicedistrict defined by the governing board of a consolidated city‑county, asdefined by G.S. 160B‑2(1).

(1b)      (Effective fortaxable years beginning before January 1, 2008) Code. – The InternalRevenue Code as enacted as of May 1, 2008, including any provisions enacted asof that date which become effective either before or after that date.

(1b)      (Effective fortaxable years beginning on or after January 1, 2008, and before January 1,2009) Code. – The Internal Revenue Code as enacted as of May 1, 2009,including any provisions enacted as of that date which become effective eitherbefore or after that date, but not including the amendments made to section63(c) of the Code by section 3012 of P.L. 110‑289.

(1b)      (Effective fortaxable years beginning on or after January 1, 2009) Code. – The InternalRevenue Code as enacted as of May 1, 2009, including any provisions enacted asof that date which become effective either before or after that date.

(1c)      County. – Any one ofthe counties listed in G.S. 153A‑10. The term also includes aconsolidated city‑county as defined by G.S. 160B‑2(1).

(2)        Department. – TheDepartment of Revenue.

(3)        Electronic FundsTransfer. – A transfer of funds initiated by using an electronic terminal, atelephone, a computer, or magnetic tape to instruct or authorize a financialinstitution or its agent to credit or debit an account.

(4)        Income tax returnpreparer. – Any person who prepares for compensation, or who employs one ormore persons to prepare for compensation, any return of tax imposed by Article4 of this Chapter or any claim for refund of tax imposed by Article 4 of thisChapter. For purposes of this definition, the completion of a substantialportion of a return or claim for refund is treated as the preparation of thereturn or claim for refund. The term does not include a person merely becausethe person (i) furnishes typing, reproducing, or other mechanical assistance,(ii) prepares a return or claim for refund of the employer, or an officer oremployee of the employer, by whom the person is regularly and continuouslyemployed, (iii) prepares as a fiduciary a return or claim for refund for anyperson, or (iv) represents a taxpayer in a hearing regarding a proposedassessment.

(4d)      Pass‑throughentity. – An entity or business, including a limited partnership, a generalpartnership, a joint venture, a Subchapter S Corporation, or a limitedliability company, all of which is treated as owned by individuals or otherentities under the federal tax laws, in which the owners report their share ofthe income, losses, and credits from the entity or business on their income taxreturns filed with this State. For the purpose of this section, an owner of apass‑through entity is an individual or entity who is treated as an ownerunder the federal tax laws.

(5)        Person. – Anindividual, a fiduciary, a firm, an association, a partnership, a limitedliability company, a corporation, a unit of government, or another group actingas a unit. The term includes an officer or employee of a corporation, a member,a manager, or an employee of a limited liability company, and a member oremployee of a partnership who, as officer, employee, member, or manager, isunder a duty to perform an act in meeting the requirements of Subchapter I, V,or VIII of this Chapter, of G.S. 55‑16‑22, of Article 12 of Chapter113A of the General Statutes, or of Article 3 of Chapter 119 of the GeneralStatutes.

(6)        Secretary. – TheSecretary of Revenue.

(7)        Tax. – A tax leviedunder Subchapter I, V, or VIII of this Chapter, the primary forest productassessment levied under Article 12 of Chapter 113A of the General Statutes, oran inspection tax levied under Article 3 of Chapter 119 of the GeneralStatutes. Unless the context clearly requires otherwise, the term"tax" includes penalties and interest as well as the principalamount.

(8)        Taxpayer. – A personsubject to the tax or reporting requirements of Subchapter I, V, or VIII ofthis Chapter, of Article 12 of Chapter 113A of the General Statutes, or ofArticle 3 of Chapter 119 of the General Statutes.  (1991 (Reg. Sess., 1992), c.930, s. 13; 1993, c. 12, s. 1; c. 354, s. 18; c. 450, s. 1; 1993 (Reg. Sess.,1994), c. 662, s. 1; c. 745, s. 13; 1995, c. 17, s. 9; c. 461, s. 14; 1995(Reg. Sess., 1996), c. 664, s. 1; 1997‑55, s. 1; 1997‑475, s. 6.9;1998‑171, s. 1; 1999‑415, s. 1; 2000‑72, s. 1; 2000‑126,s. 1; 2000‑140, s. 69; 2001‑414, s. 23; 2001‑427, s. 4(a);2002‑106, s. 1; 2002‑126, s. 30C.1(a); 2003‑25, s. 1; 2003‑284,s. 37A.1; 2003‑416, s. 4(d); 2004‑110, s. 1.1; 2005‑276, ss.35.1(a), (d); 2006‑18, s. 1; 2007‑323, s. 31.1(a); 2007‑491,s. 25; 2008‑107, s. 28.1(a); 2009‑451, s. 27A.6(a), (b).)