https://library.partnertax.ai/us-nc/stat/ 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-1 1939, c. 158, ss. A, B; 1941, c. 50, s. 1; 1983 (Reg. Sess., 1984), c. 1097, s. 1. https://library.partnertax.ai/us-nc/stat/105-1.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-2-thru-32 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-32.8 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-33 1939, c. 158, s. 100; 1943, c. 400, s. 2; 1951, c. 643, s. 2; 1953, c. 981, s. 1; 1963, c. 294, s. 3; 1973, c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 83, ss. 1, 2; 1985, c. 114, s. 10; 1985 (Reg. Sess., 1986), c. 826, ss. 1, 2; c. 934, s. 3; 1987, c. 190; 1989, c. 584, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 1; 1991 (Reg. Sess., 1992), c. 981, s. 1; 1993, c. 539, s. 688; 1994, Ex. Sess., c. 24, s. 14(c); 1996, 2nd Ex. Sess., c. 14, ss. 18, 19; 1998-95, ss. 1, 2. https://library.partnertax.ai/us-nc/stat/105-33.1 1991, c. 45, s. 1; 1991 (Reg. Sess., 1992), c. 922, s. 2; 1993, c. 12, s. 3; c. 354, s. 6; 1998-95, s. 3. https://library.partnertax.ai/us-nc/stat/105-34 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-35 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-36-thru-37 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-37.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-37.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-38 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-38.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-39 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-40 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-41 1939, c. 158, s. 109; 1941, c. 50, s. 3; 1943, c. 400, s. 2; 1949, c. 683; 1953, c. 1306; 1957, c. 1064; 1973, c. 476, s. 193; 1981, c. 17; c. 83, ss. 4, 5; 1989, c. 584, s. 7; 1991 (Reg. Sess., 1992), c. 974, s. 1; 1993, c. 419, s. 13.2; 1998-95, s. 7; 2002-158, s. 3; 2005-276, s. 23A.1(b); 2008-206, s. 1; 2009-445, s. 1; 2011-330, s. 6; 2017-39, s. 9; 2017-151, s. 4; 2018-5, s. 38.2(h); repealed by 2023-134, s. 42.7(d). https://library.partnertax.ai/us-nc/stat/105-41.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-42 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-43 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-44 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-47 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-48 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-48.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-49 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-50 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-51 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-51.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-52 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-53-thru- 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-56 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-57 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-58 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-59 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-60-thru-61 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-61.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-62 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-63 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-64 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-64.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-65-thru-65.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-65.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-66 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-66.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-67 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-68 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-69 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-70 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-71 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-72 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-73 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-74 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-75 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-75.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-76 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-77 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-78 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-79 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-80 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-81 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-82 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-83 1939, c. 158, s. 148; 1957, c. 1340, s. 2; 1973, c. 476, s. 193; 1981, c. 83, ss. 8, 9; 1991, c. 45, s. 3; 1991 (Reg. Sess., 1992), c. 965, s. 3; 1998-95, s. 9; 1998-98, s. 1(f); 2021-180, s. 42.13B(a). https://library.partnertax.ai/us-nc/stat/105-84 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-85-thru-86 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-87 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-88 1939, c. 158, s. 152; 1967, c. 1080; c. 1232, s. 2; 1973, c. 476, s. 193; 1991, c. 45, s. 4; 1993, c. 539, s. 695; 1994, Ex. Sess., c. 24, s. 14(c); 1998-98, s. 1(g); 1999-438, s. 2; 2000-120, s. 3; 2000-173, s. 2; 2012-46, s. 25; 2014-3, s. 12.3(b); 2023-134, s. 42.7(c). https://library.partnertax.ai/us-nc/stat/105-89-thru-90 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-90.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-91 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-92 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-93 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-94 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-95 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-96 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-97-thru-99 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-100 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-101 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-102.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-103 1939, c. 158, s. 181; 1998-98, s. 41. https://library.partnertax.ai/us-nc/stat/105-104 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-105 1939, c. 158, s. 183. https://library.partnertax.ai/us-nc/stat/105-106 1939, c. 158, s. 184. https://library.partnertax.ai/us-nc/stat/105-107 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-108 1939, c. 158, s. 186. https://library.partnertax.ai/us-nc/stat/105-109 1939, c. 158, s. 187; 1957, c. 859; 1963, c. 294, s. 5; 1973, c. 108, s. 51; c. 476, s. 193; 1993, c. 539, ss. 698, 699; 1994, Ex. Sess., c. 24, s. 14(c); 1998-95, s. 13; 1998-212, s. 29A.14(a); 2007-491, s. 7; 2014-3, s. 12.3(b). https://library.partnertax.ai/us-nc/stat/105-109.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-110 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-111 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-112 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.2 1969, c. 1075, s. 2; 1991, c. 689, s. 266; 1998-98, s. 56. https://library.partnertax.ai/us-nc/stat/105-113.3 1969, c. 1075, s. 2; 1991, c. 689, s. 268; 1998-212, s. 29A.14(d). https://library.partnertax.ai/us-nc/stat/105-113.4 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 267; 1993, c. 354, s. 7; c. 442, s. 1; 2007-435, s. 2; 2009-559, s. 1; 2011-330, s. 2(a); 2014-3, s. 15.1(a); 2019-169, s. 4.7(a); 2020-58, s. 2.1; 2021-180, s. 42.9(a); 2023-12, ss. 3.1, 3.2(a); 2023-134, s. 42.18(a); 2025-25, s. 29(3). https://library.partnertax.ai/us-nc/stat/105-113.4A 1991 (Reg. Sess., 1992), c. 955, s. 3; 2013-414, s. 22(a); 2017-204, s. 4.3(a); 2019-169, ss. 4.1(a), 4.2(a); 2020-58, s. 2.2(a); 2023-12, s. 3.3. https://library.partnertax.ai/us-nc/stat/105-113.4B 1999-333, s. 6; 2013-414, s. 22(b); 2017-204, s. 4.3(b); 2019-169, ss. 4.1(b), 4.2(b); 2020-58, s. 2.3(a); 2021-180, s. 42.13D(a). https://library.partnertax.ai/us-nc/stat/105-113.4C 1999-311, s. 2; 2020-78, s. 6.2(c). https://library.partnertax.ai/us-nc/stat/105-113.4D 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 263; 2009-451, s. 27A.5(b); 2023-134, s. 42.18(d). https://library.partnertax.ai/us-nc/stat/105-113.4E 2018-5, s. 38.7(a); 2020-58, s. 2.4. https://library.partnertax.ai/us-nc/stat/105-113.4F 2019-169, s. 4.7(b); 2021-180, s. 42.9(b); 2023-12, s. 3.4(a); 2025-25, s. 29(1). https://library.partnertax.ai/us-nc/stat/105-113.4G 2020-58, s. 2.5(a); 2023-12, s. 3.5(a). https://library.partnertax.ai/us-nc/stat/105-113.4H 1969, c. 1075, s. 2; recodified from N.C. Gen. Stat. § 105-113.8 by 2021-180, s. 42.13E(a). https://library.partnertax.ai/us-nc/stat/105-113.4I 1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified from N.C. Gen. Stat. § 105-113.11 by 2021-180, s. 42.13E(b), (c). https://library.partnertax.ai/us-nc/stat/105-113.4J 1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified from N.C. Gen. Stat. § 105-113.29 by 2021-180, s. 42.13E(d), (e). https://library.partnertax.ai/us-nc/stat/105-113.4K 1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified from N.C. Gen. Stat. § 105-113.33 by 2021-180, s. 42.13E(f). https://library.partnertax.ai/us-nc/stat/105-113.4L 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.5 1969, c. 1075, s. 2; c. 1246, s. 1; 1991, c. 689, s. 262; 2004-170, s. 5; 2005-276, s. 34.1(a), (b); 2009-451, s. 27A.5(a); 2019-169, s. 4.1(e); 2021-180, s. 42.9(c). https://library.partnertax.ai/us-nc/stat/105-113.6 1969, c. 1075, s. 2; 1993, c. 442, s. 2; 2019-6, s. 4.1. https://library.partnertax.ai/us-nc/stat/105-113.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.8 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.9 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1977, c. 874; 1993, c. 442, s. 3; 2018-5, s. 38.6(a); 2019-6, s. 4.2. https://library.partnertax.ai/us-nc/stat/105-113.10 1969, c. 1075, s. 2; c. 1246, s. 2; 1973, c. 476, s. 193; 1975, c. 275, s. 2; 1993, c. 442, s. 4; 2011-330, s. 2(b); 2019-169, s. 4.1(d). https://library.partnertax.ai/us-nc/stat/105-113.11 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.12 1969, c. 1075, s. 2; 1991 (Reg. Sess., 1992), c. 955, s. 4; 1993, c. 442, s. 5; 2019-169, s. 4.2(c); 2021-180, s. 42.9(d); 2023-12, s. 3.6. https://library.partnertax.ai/us-nc/stat/105-113.13 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 5; 1993, c. 442, s. 6; 2013-414, s. 22(c); 2014-3, s. 9.1(a); 2016-5, s. 4.1(a); 2019-6, s. 4.3; 2020-58, s. 2.6(a). https://library.partnertax.ai/us-nc/stat/105-113.14-thru-3.15 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.16 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.17 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 8. https://library.partnertax.ai/us-nc/stat/105-113.18 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1981 (Reg. Sess., 1982), c. 1209, s. 1; 1993, c. 442, s. 7; 1993 (Reg. Sess., 1994), c. 745, s. 2; 2019-169, s. 4.3(a); 2021-180, s. 42.9(e). https://library.partnertax.ai/us-nc/stat/105-113.19-thru-3.20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.21 1969, c. 1075, s. 2; cc. 1222, 1238; 1973, c. 476, s. 193; 1993, c. 442, s. 9; 2001-414, s. 3; 2003-284, s. 45A.1(a); 2004-84, s. 2(a); 2011-330, s. 2(c); 2019-169, s. 4.1(c). https://library.partnertax.ai/us-nc/stat/105-113.22-thru-3.23 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.24 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 955, s. 9; 1993, c. 442, ss. 9.1(a), 9.1(b). https://library.partnertax.ai/us-nc/stat/105-113.25 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.26 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.27 1969, c. 1075, s. 2; 1993, c. 442, s. 11; 1999-337, s. 18; 2020-58, s. 2.7. https://library.partnertax.ai/us-nc/stat/105-113.28 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.29 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.30 1969, c. 1075, s. 2; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-113.31 1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1993, c. 442, s. 12. https://library.partnertax.ai/us-nc/stat/105-113.32 1969, c. 1075, s. 2; 1993, c. 442, s. 13. https://library.partnertax.ai/us-nc/stat/105-113.33 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.35 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.35A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.35B 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.36 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.36A 2021-180, s. 42.9(g); 2023-12, s. 3.2(b); 2023-134, s. 42.18(b); 2024-1, s. 11.4(a). https://library.partnertax.ai/us-nc/stat/105-113.36A 2021-180, s. 42.9(g); 2023-12, s. 3.2(b); 2023-134, s. 42.18(b); 2024-1, s. 11.4(a). https://library.partnertax.ai/us-nc/stat/105-113.37 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.37A 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.37B 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.37C 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.38 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.38A 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.38B 2021-180, s. 42.9(g); 2023-12, s. 3.7; 2023-134, s. 42.18(c). https://library.partnertax.ai/us-nc/stat/105-113.38B 2021-180, s. 42.9(g); 2023-12, s. 3.7; 2023-134, s. 42.18(c). https://library.partnertax.ai/us-nc/stat/105-113.38C 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.39 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.39A 2021-180, s. 42.9(g); 2023-12, s. 3.8(a), (b). https://library.partnertax.ai/us-nc/stat/105-113.39A 2021-180, s. 42.9(g); 2023-12, s. 3.8(a), (b). https://library.partnertax.ai/us-nc/stat/105-113.39B 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.39C 2021-180, s. 42.9(g). https://library.partnertax.ai/us-nc/stat/105-113.39D 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.40 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.40A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.41-thru-3.67 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.68 1971, c. 872, s. 2; 1973, c. 476, s. 193; 1975, c. 411, s. 1; 1981, c. 747, s. 2; 1985, c. 114, s. 1; c. 596, s. 3; 1993, c. 354, s. 9; c. 415, s. 26; 1995, c. 466, s. 16; 1998-95, s. 14; 1998-98, s. 58; 2003-402, s. 8; 2004-135, s. 3; 2004-170, s. 6; 2005-277, s. 2; 2005-435, s. 25(b); 2015-98, ss. 1(g), 4(b); 2019-169, s. 4.8. https://library.partnertax.ai/us-nc/stat/105-113.69 1949, c. 974, s. 6; 1951, c. 378, s. 4; 1963, c. 426, s. 12; 1971, c. 872, s. 2; 1981, c. 747, s. 3; 1985, c. 114, s. 1; 1998-95, s. 15. https://library.partnertax.ai/us-nc/stat/105-113.70 1985, c. 114, s. 1; 1998-95, s. 16; 2017-87, s. 17; 2021-150, s. 4.1. https://library.partnertax.ai/us-nc/stat/105-113.71 1985, c. 114, s. 1; 2021-150, s. 4.2. https://library.partnertax.ai/us-nc/stat/105-113.72 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.73 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.74 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.75 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.76 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.77 1985, c. 114, s. 1; 2019-6, s. 4.4; 2021-150, s. 4.3. https://library.partnertax.ai/us-nc/stat/105-113.78 1985, c. 114, s. 1; 2019-6, s. 4.5. https://library.partnertax.ai/us-nc/stat/105-113.79 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.80 1985, c. 114, s. 1; 1987, c. 832, s. 2; 1998-95, s. 22; 2001-424, s. 34.23(c), (d); 2009-451, s. 27A.4(a); 2015-98, ss. 1(f), 4(c); 2019-6, s. 4.7; 2024-41, s. 20(c). https://library.partnertax.ai/us-nc/stat/105-113.81 1963, c. 992, s. 1; 1967, c. 759, s. 24; 1971, c. 872, s. 2; 1975, c. 586, s. 3; 1985, c. 114, s. 1; 2011-183, s. 71; 2015-98, s. 4(d); 2024-41, s. 23(b). https://library.partnertax.ai/us-nc/stat/105-113.81A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.82 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.83 1985, c. 114, s. 1; 1998-95, s. 23; 2003-402, s. 10; 2004-170, s. 7; 2005-435, s. 26; 2015-98, s. 4(e); 2016-5, s. 4.3; 2019-6, s. 4.8; 2021-180, s. 42.13E(g); 2024-28, s. 3.1; 2024-41, s. 35. https://library.partnertax.ai/us-nc/stat/105-113.83A 2018-5, s. 38.6(c); 2021-150, s. 6.2(d). https://library.partnertax.ai/us-nc/stat/105-113.84 1985, c. 114, s. 1; 1998-95, s. 24; 2000-173, s. 4; 2003-402, s. 11; 2016-5, s. 4.12; 2019-169, s. 4.9. https://library.partnertax.ai/us-nc/stat/105-113.85 1985, c. 114, s. 1; 2000-173, s. 5; 2001-414, s. 5; 2003-284, s. 45A.2(a); 2004-84, s. 2(d). https://library.partnertax.ai/us-nc/stat/105-113.86 1985, c. 114, s. 1; 1987, c. 18; 1998-95, s. 25; 2014-3, s. 9.1(c); 2018-5, s. 38.6(d); 2021-180, s. 42.13E(h). https://library.partnertax.ai/us-nc/stat/105-113.87 1985, c. 114, s. 1; 1998-212, s. 29A.14(e). https://library.partnertax.ai/us-nc/stat/105-113.88 1939, c. 158, s. 520; 1945, c. 903, s. 1; 1971, c. 872, s. 2; 1973, c. 476, s. 193; 1981, c. 747, s. 28; 1985, c. 114, s. 1; 2000-173, s. 6; 2023-12, s. 3.9(a). https://library.partnertax.ai/us-nc/stat/105-113.89 1985, c. 114, s. 1; 1998-95, s. 26. https://library.partnertax.ai/us-nc/stat/105-113.90-thru-3.91 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.92 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.93 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.94 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.105 1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997-292, s. 1; 1998-98, s. 59. https://library.partnertax.ai/us-nc/stat/105-113.106 1989, c. 772, s. 1; 1993, c. 354, s. 10; 1995, c. 340, s. 1; 1997-292, s. 1; 1999-337, s. 19; 2000-119, ss. 3, 4. https://library.partnertax.ai/us-nc/stat/105-113.107 1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997-292, s. 1; 1998-218, s. 1; 2012-79, s. 2.2(a); 2014-3, s. 14.25. https://library.partnertax.ai/us-nc/stat/105-113.107A 1995, c. 340, s. 1; 1997-292, s. 1. https://library.partnertax.ai/us-nc/stat/105-113.108 1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997-292, s. 1; 2000-119, s. 5; 2004-170, s. 8. https://library.partnertax.ai/us-nc/stat/105-113.109 1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997-292, s. 1. https://library.partnertax.ai/us-nc/stat/105-113.110 1989 (Reg. Sess., 1990), c. 814, s. 7; 1995, c. 340, s. 1; 1997, c. 292, s. 1; 1998-218, s. 2. https://library.partnertax.ai/us-nc/stat/105-113.111 1989, c. 772, s. 1; 1989 (Reg. Sess., 1990), c. 1039, s. 2; 1991 (Reg. Sess., 1992), c. 900, s. 20(d); 1995, c. 340, s. 1; 1997-292, s. 1; 2007-491, s. 8. https://library.partnertax.ai/us-nc/stat/105-113.112 1989, c. 772, s. 1; 1993, c. 539, s. 702; 1994, Ex. Sess., c. 24, s. 14(c); 1997, c. 292, s. 1; 2005-435, s. 27; 2008-134, s. 68(a); 2013-414, s. 21. https://library.partnertax.ai/us-nc/stat/105-113.113 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-113.125 2023-42, s. 5. https://library.partnertax.ai/us-nc/stat/105-113.126 2023-42, s. 5. https://library.partnertax.ai/us-nc/stat/105-113.126A 2023-42, s. 5. https://library.partnertax.ai/us-nc/stat/105-113.127 2023-42, s. 5. https://library.partnertax.ai/us-nc/stat/105-113.128 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-114 1939, c. 158, s. 201; 1943, c. 400, s. 3; 1945, c. 708, s. 3; 1965, c. 287, s. 16; 1967, c. 286; 1969, c. 541, s. 6; 1973, c. 1287, s. 3; 1983, c. 713, s. 66; 1985, c. 656, s. 7; 1985 (Reg. Sess., 1986), c. 853, s. 1; 1987, c. 778, s. 1; 1987 (Reg. Sess., 1988), c. 1015, s. 2; 1989, c. 36, s. 2; 1989 (Reg. Sess., 1990), c. 981, s. 2; 1991, c. 30, s. 2; c. 689, s. 250; 1991 (Reg. Sess., 1992), c. 922, s. 3; 1993, c. 12, s. 4; c. 354, s. 11; c. 485, s. 5; 1997-118, s. 4; 1998-98, ss. 60, 76; 1999- https://library.partnertax.ai/us-nc/stat/105-114.1 2002-126, s. 30G.2(b); 2004-74, ss. 1, 2; 2004-170, s. 8.1; 2006-66, s. 24A.2(b); 2008-107, s. 28.7(b); 2013-157, s. 25; 2015-241, s. 32.15(e); 2016-5, s. 1.7(a); 2021-180, s. 42.3(b). https://library.partnertax.ai/us-nc/stat/105-114.1 2002-126, s. 30G.2(b); 2004-74, ss. 1, 2; 2004-170, s. 8.1; 2006-66, s. 24A.2(b); 2008-107, s. 28.7(b); 2013-157, s. 25; 2015-241, s. 32.15(e); 2016-5, s. 1.7(a); 2021-180, s. 42.3(b). https://library.partnertax.ai/us-nc/stat/105-115 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-116 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-116.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-119 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-120 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-120.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-120.2 1975, c. 130, s. 1; 1985, c. 656, s. 39; 1985 (Reg. Sess., 1986), c. 854, s. 1; 1987 (Reg. Sess., 1988), c. 882, s. 4.2; 1991, c. 30, s. 4; 1998-98, s. 72; 2006-196, s. 9; 2011-330, s. 3; 2012-79, s. 2.3; 2013-414, s. 1(b); 2015-241, s. 32.15(b); 2016-5, s. 1.7(a); 2017-204, s. 1.2; 2019-246, s. 2(a); 2021-180, s. 42.3(c); 2023-134, s. 42.6A(b); 2024-1, s. 11.2(b). https://library.partnertax.ai/us-nc/stat/105-121 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-121.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-122 1939, c. 158, s. 210; 1941, c. 50, s. 4; 1943, c. 400, s. 3; 1945, c. 708, s. 3; 1947, c. 501, s. 3; 1951, c. 643, s. 3; 1953, c. 1302, s. 3; 1955, c. 1100, s. 2½; c. 1350, s. 17; 1957, c. 1340, s. 3; 1959, c. 1259, s. 3; 1963, c. 1169, s. 1; 1967, c. 286; c. 892, ss. 10, 11; c. 1110, s. 2; 1973, c. 476, s. 193; c. 695, s. 17; c. 1262, s. 23; c. 1287, s. 3; 1975, c. 764, s. 2; 1977, c. 771, s. 4; 1981, c. 704, s. 18; c. 855, s. 3; 1981 (Reg. Sess., 1982), c. 1211, s. 5; 1985, c. 656, s. 40; 1985 https://library.partnertax.ai/us-nc/stat/105-122.1 2006-66, s. 24A.2(c); 2007-323, s. 30.6(b); 2013-157, s. 26. https://library.partnertax.ai/us-nc/stat/105-123 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-124 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-125 1939, c. 158, s. 213; 1951, c. 937, s. 3; 1955, c. 1313, s. 1; 1957, c. 1340, s. 3; 1963, c. 601, s. 3; c. 1169, s. 1; 1967, c. 1110, s. 2; 1971, c. 820, s. 3; c. 833, s. 1; 1973, c. 476, s. 193; c. 1053, s. 2; c. 1287, s. 3; 1975, c. 591, s. 1; 1983, c. 28, s. 2; c. 713, s. 67; 1985 (Reg. Sess., 1986), c. 826, s. 4; 1991, c. 30, s. 6; 1993, c. 485, s. 4; c. 494, s. 1; 2008-107, s. 28.7(c); 2011-330, s. 8; 2015-241, s. 32.15(f); 2016-5, s. 1.7(a). https://library.partnertax.ai/us-nc/stat/105-126 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-127 1939, c. 158, s. 215; 1973, c. 476, s. 193; 1991, c. 30, s. 7; 1993, c. 485, s. 6; 1998-98, s. 78; 2002-72, s. 11; 2011-330, s. 9; 2013-414, s. 1(d). https://library.partnertax.ai/us-nc/stat/105-128 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.2-thru-29.13 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.14 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.15 1996, 2nd Ex. Sess., c. 13, s. 3.12; 1997-277, s. 3; 1998-55, s. 2; 1999-342, s. 2; 1999-360, s. 1; 2000-173, s. 1(a); 2001-431, s. 1; 2002-87, s. 3; 2004-153, s. 1; 2005-413, s. 4; 2006-162, s. 23; 2009-548, s. 1; 2010-167, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-129.16A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16C 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16D 2004-153, s. 2; 2006-66, s. 24.7(a); 2006-259, s. 19.5(a); 2007-323, s. 31.9(a); 2010-95, s. 2; 2010-167, s. 1(a); 2012-36, s. 2; 2013-363, s. 11.3(a); 2016-113, s. 10. https://library.partnertax.ai/us-nc/stat/105-129.16E 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16F 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16G 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16H 2007-397, s. 13(a); 2008-107, s. 28.25(a); 2008-134, s. 70; 2013-414, s. 32. https://library.partnertax.ai/us-nc/stat/105-129.16I 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.16J 2010-31, s. 31.1A(a). https://library.partnertax.ai/us-nc/stat/105-129.17 1996, 2nd Ex. Sess., c. 13, s. 3.12; 1997-277, s. 3; 1999-342, s. 2; 1999-360, ss. 1, 13; 2000-140, ss. 63(a), 88; 2000-173, s. 1(a); 2001-431, s. 3; 2002-87, s. 5; 2009-548, s. 3. https://library.partnertax.ai/us-nc/stat/105-129.18 1996, 2nd Ex. Sess., c. 13, s. 3.12; 1997-277, s. 3; 1999-342, s. 2; 1999-360, ss. 1, 14; 2000-140, ss. 63(b), 88; 2000-173, s. 1(a). https://library.partnertax.ai/us-nc/stat/105-129.19 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.25 1998-55, s. 12; 2010-166, s. 2.1. https://library.partnertax.ai/us-nc/stat/105-129.26 1998-55, s. 12; 2005-429, s. 2.4; 2007-491, s. 44(1)a; 2010-166, ss. 1.3, 2.1; 2013-414, s. 33; 2014-3, s. 14.2. https://library.partnertax.ai/us-nc/stat/105-129.27 1998-55, s. 12; 1999-369, s. 5.3; 2007-491, s. 44(1)a; 2009-445, s. 3(a); 2010-166, s. 2.1. https://library.partnertax.ai/us-nc/stat/105-129.28 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.35 1993, c. 527, ss. 1, 2; 1997-139, ss. 1, 2; 1998-98, ss. 36, 69; 1999-389, ss. 2, 5, 6; 2001-476, s. 19(a); 2003-284, s. 35A.1; 2003-415, ss. 1, 2; 2003-416, s. 4(c); 2004-170, s. 14; 2006-40, s. 2; 2007-461, s. 1. https://library.partnertax.ai/us-nc/stat/105-129.36 1993, c. 527, ss. 1, 2; 1997-139, ss. 1, 2; 1998-98, ss. 36, 69; 1999-389, ss. 3, 5, 6; 2002-159, s. 35(e); 2003-284, ss. 35A.2, 35A.3; 2006-40, ss. 3, 4. https://library.partnertax.ai/us-nc/stat/105-129.36A 1993, c. 527, ss. 1, 2; 1997-139, ss. 1, 2; 1998-98, ss. 36, 69; 1999-389, ss. 3, 5, 6; 2002-159, s. 35(e); 2003-284, s. 35A.2; 2015-241, s. 14.30(s). https://library.partnertax.ai/us-nc/stat/105-129.37 1993, c. 527, ss. 1, 2; 1997-139, ss. 1, 2; 1998-98, ss. 36, 69; 1999-389, ss. 4, 5, 6; 2007-491, s. 44(1)a. https://library.partnertax.ai/us-nc/stat/105-129.38 2005-429, s. 2.5; 2010-166, s. 1.4. https://library.partnertax.ai/us-nc/stat/105-129.39 2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).) Article 3E. Low-Income Housing Tax Credits. (See Editor's note for repeal of this Article. https://library.partnertax.ai/us-nc/stat/105-129.40 2002-87, s. 1; 2003-416, s. 3. https://library.partnertax.ai/us-nc/stat/105-129.41 1999-360, s. 11; 2000-56, s. 7; 2000-140, s. 88; 2001-431, s. 2; 2002-87, s. 2; 2003-416, s. 1; 2007-491, s. 44(1)a. https://library.partnertax.ai/us-nc/stat/105-129.42 2002-87, s. 1; 2003-416, ss. 6-8; 2004-110, s. 4.2; 2007-491, s. 44(1)a. https://library.partnertax.ai/us-nc/stat/105-129.43 2002-87, s. 1. https://library.partnertax.ai/us-nc/stat/105-129.44 2002-87, s. 1; 2005-429, s. 2.6; 2010-166, s. 1.6. https://library.partnertax.ai/us-nc/stat/105-129.45 2002-87, s. 1; 2004-110, s. 4.1; 2008-107, s. 28.3(a). https://library.partnertax.ai/us-nc/stat/105-129.46 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.47 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.48 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.49 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.50 2004-124, s. 32D.2; 2010-147, s. 3.2; 2011-330, s. 4; 2013-316, s. 2.3(b). https://library.partnertax.ai/us-nc/stat/105-129.51 2004-124, ss. 32D.2, s. 32D.4; 2006-252, s. 2.20; 2008-107, s. 28.2(a); 2010-147, s. 3.3; 2013-316, s. 2.3(c). https://library.partnertax.ai/us-nc/stat/105-129.52 2004-124, s. 32D.2; 2010-96, s. 40.3; 2010-147, s. 3.4. https://library.partnertax.ai/us-nc/stat/105-129.53 2004-124, s. 32D.2. https://library.partnertax.ai/us-nc/stat/105-129.54 2004-124, s. 32D.2; 2005-429, s. 2.7; 2010-147, s. 3.5; 2010-166, s. 1.7; 2013-316, s. 2.3(d). https://library.partnertax.ai/us-nc/stat/105-129.55 2004-124, s. 32D.2; 2006-252, s. 2.1; 2007-323, s. 31.8(a); 2010-147, s. 5.5. https://library.partnertax.ai/us-nc/stat/105-129.56 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.57 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.58 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.59 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.60 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.61 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.62 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.63 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.64 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.65 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.65A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.66 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.67 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.68 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.69 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.70 2006-40, s. 1; 2006-252, s. 2.22; 2008-107, s. 28.4(a); 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.71 2006-40, s. 1; 2006-252, s. 2.23; 2006-259, s. 47.5; 2007-491, s. 44(1)a; 2008-107, s. 28.4(b); 2019-237, s. 3(b); 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.72 2006-40, s. 1; 2006-252, s. 2.24; 2007-491, s. 44(1)a; 2008-107, s. 28.4(c); 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.73 2006-40, s. 1; 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.74 2006-40, s. 1; 2019-237, s. 3(c); 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.75 2006-40, s. 1; 2008-107, s. 28.4(d); 2010-31, s. 31.5(a); 2012-36, s. 12(b); 2015-241, s. 32.3(b); 2019-237, s. 3(d); 2021-180, s. 42.7(a). https://library.partnertax.ai/us-nc/stat/105-129.75A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.76 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.77 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.78 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.80 2006-252, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-129.81 2006-252, s. 1.1; 2007-484, s. 33(b); 2010-147, s. 1.3; 2011-302, s. 6; 2011-330, s. 31(b); 2011-401, s. 5.1; 2012-79, s. 2.4; 2013-360, s. 15.18(b); 2015-241, s. 14.30(u). https://library.partnertax.ai/us-nc/stat/105-129.82 2006-252, s. 1.1; 2010-147, s. 1.1; 2012-36, s. 5. https://library.partnertax.ai/us-nc/stat/105-129.83 2006-252, s. 1.1; 2007-491, s. 44(1)a; 2009-54, s. 3; 2010-147, s. 1.4; 2011-302, s. 7; 2015-241, s. 14.30(v). https://library.partnertax.ai/us-nc/stat/105-129.84 2006-252, s. 1.1; 2011-297, s. 4; 2013-414, s. 4. https://library.partnertax.ai/us-nc/stat/105-129.85 2006-252, s. 1.1; 2010-166, s. 1.9. https://library.partnertax.ai/us-nc/stat/105-129.86 2006-252, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-129.87 2006-252, s. 1.1; 2007-527, s. 6; 2011-302, s. 8. https://library.partnertax.ai/us-nc/stat/105-129.88 2006-252, s. 1.1; 2007-527, ss. 7, 8; 2011-302, s. 9. https://library.partnertax.ai/us-nc/stat/105-129.89 2006-252, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-129.90 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.91 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.92 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.93 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.94 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.95 2007-323, s. 31.23(a); 2007-345, s. 14.7(a). https://library.partnertax.ai/us-nc/stat/105-129.96 2007-323, s. 31.23(a); 2017-39, s. 3(a). https://library.partnertax.ai/us-nc/stat/105-129.97 2007-323, s. 31.23(a). https://library.partnertax.ai/us-nc/stat/105-129.98 2007-323, s. 31.23(a); 2010-166, s. 1.10. https://library.partnertax.ai/us-nc/stat/105-129.99 2007-323, s. 31.23(a). https://library.partnertax.ai/us-nc/stat/105-129.100 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.101 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.102 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.103 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.104 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-129.105 2015-241, ss. 14.30(c), 32.3(a); 2015-264, s. 54.5(a), (b); 2017-102, s. 33; 2021-180, s. 42.7A(a). https://library.partnertax.ai/us-nc/stat/105-129.106 2015-241, s. 32.3(a); 2015-264, s. 54.5(b); 2017-102, s. 33; 2017-204, s. 1.4(a). https://library.partnertax.ai/us-nc/stat/105-129.107 2015-241, ss. 14.30(c), 32.3(a); 2015-264, s. 54.5(b). https://library.partnertax.ai/us-nc/stat/105-129.108 2015-241, s. 32.3(a); 2015-264, s. 54.5(b); 2015-268, s. 10.1(b). https://library.partnertax.ai/us-nc/stat/105-129.109 2015-241, s. 32.3(a); 2015-264, s. 54.5(b). https://library.partnertax.ai/us-nc/stat/105-129.110 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.1 1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1998-98, s. 69; 2019-187, s. 1(f). https://library.partnertax.ai/us-nc/stat/105-130.2 1939, c. 158, s. 302; 1941, c. 50, s. 5; 1955, c. 1331, s. 2; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1983, c. 713, ss. 68, 82; 1985, c. 656, s. 7; 1985 (Reg. Sess., 1986), c. 853, s. 1; 1987, c. 778, s. 1; 1987 (Reg. Sess., 1988), c. 1015, s. 3; 1989, c. 36, s. 3; 1989 (Reg. Sess., 1990), c. 981, s. 3; 1991, c. 689, s. 257; 1991 (Reg. Sess., 1992), c. 922, s. 4; 1993, c. 12, s. 5; c. 354, s. 12; 1995, c. 17, s. 3; 1998-98, s. 69; 2006-162, s. 3(a); 2 https://library.partnertax.ai/us-nc/stat/105-130.3 1939, c. 158, s. 311; 1941, c. 50, s. 5; 1943, c. 400, s. 4; 1945, c. 752, s. 3; 1953, c. 1302, s. 4; 1955, c. 1350, s. 18; 1957, c. 1340, s. 4; 1959, c. 1259, s. 4; 1963, c. 1169, s. 2; c. 1186; 1967, c. 1110, s. 3; 1973, c. 1287, s. 4; 1975, c. 275, s. 4; 1977, c. 657, s. 4; 1979, c. 179, s. 2; 1981, c. 15; 1983, c. 713, s. 69; 1987, c. 622, s. 8; 1987 (Reg. Sess., 1988), c. 1089, s. 5; 1989, c. 728, s. 1.33; 1991, c. 689, s. 258; 1996, 2nd Ex. Sess., c. 13, s. 2.1; 2013-316, ss. 2.1(a), 2.2(a https://library.partnertax.ai/us-nc/stat/105-130.3A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.3B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.3C 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.4 1939, c. 158, s. 311; 1941, c. 50, s. 5; 1943, c. 400, s. 4; 1945, c. 752, s. 3; 1953, c. 1302, s. 4; 1955, c. 1350, s. 18; 1957, c. 1340, s. 4; 1959, c. 1259, s. 4; 1963, c. 1169, s. 2; c. 1186; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; c. 1287, s. 4; 1981 (Reg. Sess., 1982), c. 1212; 1987, c. 804, s. 2; 1987 (Reg. Sess., 1988), c. 994, s. 1; 1993, c. 532, s. 12; 1995, c. 350, s. 3; 1996, 2nd Ex. Sess., c. 14, s. 5; 1998-98, s. 69; 1999-369, s. 5.4; 2000-126, s. 5; 2001-327, s. 1(c); 2002-126, https://library.partnertax.ai/us-nc/stat/105-130.4A 2019-246, s. 3(b); 2025-25, s. 29(3). https://library.partnertax.ai/us-nc/stat/105-130.4B 2019-246, s. 3(c). https://library.partnertax.ai/us-nc/stat/105-130.5 1967, c. 1110, s. 3; 1969, cc. 1113, 1124; 1971, c. 820, s. 1; c. 1206, s. 1; 1973, c. 1287, s. 4; 1975, c. 764, s. 4; 1977, 2nd Sess., c. 1200, s. 1; 1979, c. 179, s. 2; c. 801, s. 32; 1981, c. 704, s. 20; c. 855, s. 1; 1983, c. 61; c. 713, ss. 70-73, 82, 83; 1985, c. 720, s. 1; c. 791, s. 43; 1985 (Reg. Sess., 1986), c. 825; 1987, c. 89; c. 637, s. 1; c. 778, ss. 2, 3; c. 804, s. 3; 1991, c. 598, ss. 3, 10; 1991 (Reg. Sess., 1992), c. 857, s. 1; 1993 (Reg. Sess., 1994), c. 745, ss. 4, 5; 1995, https://library.partnertax.ai/us-nc/stat/105-130.5A 2011-390, s. 2; 2011-411, s. 8(a), (b); 2020-58, s. 5.4. https://library.partnertax.ai/us-nc/stat/105-130.5B 2013-414, s. 34(b); 2014-3, s. 2.1(a); 2015-2, s. 1.2(a); 2016-6, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-130.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.6A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.7A 2001-327, s. 1(b); 2003-416, s. 15; 2006-66, s. 24A.3(a); 2006-196, s. 10; 2016-5, s. 1.5. https://library.partnertax.ai/us-nc/stat/105-130.7B 2015-241, s. 32.13(f); 2016-5, s. 1.8(a), (b); 2017-204, s. 1.6(a), (b); 2021-180, s. 42.13B(d); 2022-13, s. 1.3. https://library.partnertax.ai/us-nc/stat/105-130.8 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.8A 2014-3, s. 1.1(c); 2021-180, s. 42.13B(e); 2022-13, s. 1.4. https://library.partnertax.ai/us-nc/stat/105-130.9 1939, c. 158, s. 322; 1941, c. 50, s. 5; 1943, c. 400, s. 4; c. 668; 1945, c. 708, s. 4; c. 752, s. 3; 1947, c. 501, s. 4; c. 894; 1949, c. 392, s. 3; 1951, c. 643, s. 4; c. 937, s. 4; 1953, c. 1031, s. 1; c. 1302, s. 4; 1955, c. 1100, s. 1; c. 1331, s. 1; cc. 1332, 1342; c. 1343, s. 1; 1957, c. 1340, ss. 4, 8; 1959, c. 1259, s. 4; 1961, c. 201, s. 1; c. 1148; 1963, c. 1169, s. 2; 1965, c. 1048; 1967, c. 1110, s. 3; 1969, c. 1175, s. 1; 1973, c. 1287, s. 4; 1983, c. 713, s. 82; c. 793, s. 2; 199 https://library.partnertax.ai/us-nc/stat/105-130.10 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.10A 1979, c. 776, s. 1. https://library.partnertax.ai/us-nc/stat/105-130.11 1939, c. 158, s. 314; 1945, c. 708, s. 4; c. 752, s. 3; 1949, c. 392, s. 3; 1951, c. 937, s. 1; 1955, c. 1313, s. 1; 1957, c. 1340, s. 4; 1959, c. 1259, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; c. 1053, s. 4; 1975, c. 19, s. 28; c. 591, s. 2; 1981, c. 450, s. 2; 1983, c. 28, s. 1; c. 31; 1985 (Reg. Sess., 1986), c. 826, s. 5; 1991 (Reg. Sess., 1992), c. 921, s. 1; 1993, c. 494, s. 2; 1998-98, ss. 1(b), 69; 2018-5, s. 38.2(i); 2020-58, s. 5.5; 2022-13, s. 1.5. https://library.partnertax.ai/us-nc/stat/105-130.12 1963, c. 1169, s. 2; 1967, c. 110, s. 3; 1971, c. 820, s. 2; 1973, c. 476, s. 193; 1983, c. 713, s. 74; 1998-98, s. 69; 2007-323, s. 31.18(c). https://library.partnertax.ai/us-nc/stat/105-130.13 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.14 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 2010-31, s. 31.10(e); 2012-79, s. 1.14(c). https://library.partnertax.ai/us-nc/stat/105-130.15 1939, c. 158, s. 318; 1943, c. 400, s. 4; 1945, c. 708, s. 4; 1949, c. 392, s. 3; 1955, c. 1313, s. 1; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1983, c. 713, s. 82; 1998-98, s. 69; 2000-140, s. 64(a); 2011-390, s. 3; 2011-411, s. 8(b). https://library.partnertax.ai/us-nc/stat/105-130.16 1939, c. 158, s. 326; 1941, c. 50, s. 5; 1943, c. 400, s. 4; 1945, c. 708, s. 4; 1951, c. 643, s. 4; 1957, c. 1340, s. 4; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1998-98, s. 69; 1999-337, s. 22; 2008-134, s. 4(a); 2009-445, s. 6; 2011-390, s. 4; 2011-411, s. 8(b). https://library.partnertax.ai/us-nc/stat/105-130.17 1939, c. 158, s. 329; 1943, c. 400, s. 4; 1951, c. 643, s. 4; 1953, c. 1302, s. 4; 1955, c. 17, s. 1; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; c. 1287, s. 4; 1981, c. 56; 1989 (Reg. Sess., 1990), c. 984, s. 8; 1997-300, s. 3; 1998-217, s. 42; 1999-369, s. 5.5; 2000-140, s. 64(b); 2006-18, s. 7; 2007-491, s. 14; 2024-28, s. 1.4(c). https://library.partnertax.ai/us-nc/stat/105-130.18 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.19 1939, c. 158, s. 332; 1943, c. 400, s. 4; 1947, c. 501, s. 4; 1951, c. 643, s. 4; 1955, c. 17, s. 2; 1959, c. 1259, s. 2; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1977, c. 1114, s. 7; 1989, c. 37, s. 1; 1989 (Reg. Sess., 1990), c. 984, s. 9; 1991 (Reg. Sess., 1992), c. 930, s. 14; 1993, c. 450, s. 3. https://library.partnertax.ai/us-nc/stat/105-130.20 1939, c. 158, s. 334; 1947, c. 501, s. 4; 1949, c. 392, s. 3; 1957, c. 1340, s. 14; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1993 (Reg. Sess., 1994), c. 582, s. 2; 2006-18, s. 4; 2007-491, s. 15; 2017-39, s. 4(a); 2018-5, s. 38.3(a); 2019-169, s. 6.3(b). https://library.partnertax.ai/us-nc/stat/105-130.21 1939, c. 158, s. 328; 1945, c. 708, s. 4; 1957, c. 1340, s. 4; 1967, c. 1110, s. 3; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-130.22 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.23 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.24 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.25 1979, c. 801, s. 34; 1993 (Reg. Sess., 1994), c. 674, ss. 1, 2, 4; 1995, c. 17, s. 2; 1998-98, s. 69. https://library.partnertax.ai/us-nc/stat/105-130.26 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.27A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.28 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.29-thru-30.33 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.34 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.34A 1983, c. 793, s. 1; 1989, c. 716, s. 1; c. 727, s. 218 (41); 1997-226, s. 1; 1997-443, s. 11A.119(a); 1998-98, s. 69; 1998-212, s. 29A.13(c); 2002-72, s. 15(a); 2007-309, s. 1; 2009-445, s. 9(c); 2010-167, s. 5(a); repealed by 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014; reenacted by 2024-32, s. 15(a).; recodified from N.C. Gen. Stat. 105-130.34 by 2025-4, s. 9.1(a). https://library.partnertax.ai/us-nc/stat/105-130.35 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.38 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.39 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.40 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.41 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.42 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.45 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.46 2003-435, 2nd Ex. Sess., s. 6.1; 2004-170, s. 16(a); 2010-166, s. 1.13. https://library.partnertax.ai/us-nc/stat/105-130.47 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-130.48 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-131 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1989 (Reg. Sess., 1990), c. 981, s. 4; 1991, c. 689, s. 251; 1991 (Reg. Sess., 1992), c. 922, s. 5; 1993, c. 12, s. 6; 1998-98, ss. 43, 68-70; 2021-180, s. 42.5(a). https://library.partnertax.ai/us-nc/stat/105-131.1 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1998-98, ss. 5, 68; 2021-180, s. 42.5(b). https://library.partnertax.ai/us-nc/stat/105-131.1A 2021-180, s. 42.5(c); 2023-12, s. 1.6(a), (b). https://library.partnertax.ai/us-nc/stat/105-131.2 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1993, c. 485, s. 8; 2006-17, s. 1; 2013-316, s. 1.3(a). https://library.partnertax.ai/us-nc/stat/105-131.3 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35. https://library.partnertax.ai/us-nc/stat/105-131.4 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1989 (Reg. Sess., 1990), c. 984, s. 1; 1991, c. 752. https://library.partnertax.ai/us-nc/stat/105-131.5 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 2017-204, s. 1.7(a). https://library.partnertax.ai/us-nc/stat/105-131.6 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1998-98, s. 6. https://library.partnertax.ai/us-nc/stat/105-131.7 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1991, c. 689, s. 301; 1998-98, s. 7; 1999-337, s. 24; 2013-316, s. 1.3(b); 2017-204, s. 1.8; 2019-187, s. 1(h); 2021-180, s. 42.5(d). https://library.partnertax.ai/us-nc/stat/105-131.8 1987 (Reg. Sess., 1988), c. 1089, s. 1; 1989, c. 728, ss. 1.33, 1.35; 1991, c. 45, s. 7; 1998-98, s. 8; 2020-58, s. 4.1; 2021-180, s. 42.5(e). https://library.partnertax.ai/us-nc/stat/105-132 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-133 1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68. https://library.partnertax.ai/us-nc/stat/105-134 1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998-98, s. 69; 2005-276, s. 31.1(dd), (jj); 2005-344, s. 10.3; 2006-259, s. 8(j); 2006-264, s. 91(a). https://library.partnertax.ai/us-nc/stat/105-134.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.2A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.6A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-134.8 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-135-thru-49 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-150 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.6A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.7-thru-.10 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.12 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.14 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.15 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.16 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.17 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.18 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.19 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.21 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.22 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.23 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.24 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.25 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.26 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.27 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.28 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.29 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.30 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.31 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.32 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-151.33 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-152 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-152.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-153 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-153.1 1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68; 2013-316, s. 1.1(a). https://library.partnertax.ai/us-nc/stat/105-153.2 1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998-98, s. 69; 2005-276, s. 31.1(dd), (jj); 2005-344, s. 10.3; 2006-259, s. 8(j); 2006-264, s. 91(a); 2013-316, s. 1.1(a); 2019-187, s. 1(j). https://library.partnertax.ai/us-nc/stat/105-153.3 1989, c. 728, s. 1.4; c. 792, s. 1.2; 1989 (Reg. Sess., 1990), c. 814, s. 15; c. 981, s. 5; 1991, c. 689, s. 252; 1991 (Reg. Sess., 1992), c. 922, s. 6; 1993, c. 12, s. 7; c. 354, s. 13; 1996, 2nd Ex. Sess., c. 13, s. 8.2; 1998-98, ss. 9, 69; 2011-145, s. 31A.1(a); 2011-330, s. 12(a); 2013-157, s. 28; 2013-316, s. 1.1(a), (c); 2013-414, s. 58(c); 2015-6, s. 2.20(a); 2017-204, s. 1.9(a), (b); 2021-180, s. 42.5(f); 2024-28, s. 1.2(a). https://library.partnertax.ai/us-nc/stat/105-153.4 1989, c. 728, s. 1.4; 1995, c. 17, s. 4; 2005-276, s. 31.1(aa); 2005-344, s. 10.4; 2011-145, s. 31A.1(b); 2012-79, s. 1.2; 2013-414, s. 55; 2013-316, ss. 1.1(a), 1.3(c); 2015-6, s. 2.22(a); 2017-204, s. 1.9(c), (d); 2023-12, s. 1.3. https://library.partnertax.ai/us-nc/stat/105-153.5 2013-316, s. 1.1(d); 2013-360, s. 6.18(b); 2014-3, s. 2.2(a); 2015-2, s. 1.3; 2015-6, ss. 2.20(b), 2.22(b); 2015-241, s. 32.16(a), (b); 2016-5, ss. 2.1(a)-(c), 2.2(a), 5.3(c); 2016-6, ss. 3, 4; 2016-92, s. 1.2; 2016-94, s. 38.1(a), (b); 2017-57, ss. 10A.4(b), 38.2(a), 38.4(a); 2018-5, ss. 5.6(j), 38.1(c), (f), (h), 35.25(g); 2018-97, s. 8.1(b); 2019-6, ss. 3.1, 3.2, 3.3; 2019-237, ss. 1(a), (b), 2(b); 2019-246, s. 1(a); 2020-58, ss. 1(d)-(f), 4.2; 2020-97, s. 1.4(a); 2021-180, ss. 8A.3(s), 34.3B https://library.partnertax.ai/us-nc/stat/105-153.5A 2021-180, s. 42.6(b); 2022-13, s. 2.2(a). https://library.partnertax.ai/us-nc/stat/105-153.6 2013-316, s. 1.1(d); 2013-414, s. 58(a); 2014-3, s. 2.1(c); 2015-2, s. 1.2(b); 2015-6, s. 2.8(b); 2016-6, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-153.7 2013-316, s. 1.1(d); 2013-316, s. 1.2(a); 2015-241, s. 32.16(c); 2017-57, s. 38.1(a); 2021-180, s. 42.1(a); 2023-134, s. 42.1(a). https://library.partnertax.ai/us-nc/stat/105-153.8 1939, c. 158, s. 326; 1941, c. 50, s. 5; 1943, c. 400, s. 4; 1945, c. 708, s. 4; 1951, c. 643, s. 4; 1957, c. 1340, s. 4; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; c. 903, s. 1; c. 1287, s. 5; 1977, c. 315; 1989, c. 728, s. 1.23; 1991 (Reg. Sess., 1992), c. 930, s. 1; 1998-98, ss. 69, 104; 1999-337, s. 25; 2006-66, s. 24.11(a); 2012-79, s. 2.5; 2013-316, ss. 1.1(a), 1.3(d); 2018-5, s. 38.1(g); 2019-169, s. 2.1(a); 2019-187, s. 1(k); 2024-28, s. 1.3. https://library.partnertax.ai/us-nc/stat/105-153.8A 2025-60, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-153.9 1939, c. 158, s. 325; 1941, c. 50, s. 5; c. 204, s. 1; 1943, c. 400, s. 4; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1989, c. 728, s. 1.5; 1989 (Reg. Sess., 1990), c. 814, s. 17; 1998-98, s. 92; 2013-316, ss. 1.1(a), 1.3(d); 2013-414, s. 5(b); 2021-180, ss. 42.5(j), 42.13A(c); 2023-12, ss. 1.4, 1.5(d); 1.6(a), (d). https://library.partnertax.ai/us-nc/stat/105-153.9 1939, c. 158, s. 325; 1941, c. 50, s. 5; c. 204, s. 1; 1943, c. 400, s. 4; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1989, c. 728, s. 1.5; 1989 (Reg. Sess., 1990), c. 814, s. 17; 1998-98, s. 92; 2013-316, ss. 1.1(a), 1.3(d); 2013-414, s. 5(b); 2021-180, ss. 42.5(j), 42.13A(c); 2023-12, ss. 1.4, 1.5(d); 1.6(a), (d). https://library.partnertax.ai/us-nc/stat/105-153.10 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-153.11 1983, c. 793, s. 3; 1985, c. 278, s. 2; 1989, c. 716, s. 2; c. 727, s. 218(43); c. 728, s. 1.17; 1989 (Reg. Sess., 1990), c. 869, s. 3; 1991, c. 45, s. 10; c. 453, ss. 2, 4; 1991 (Reg. Sess., 1992), c. 930, s. 21; 1993 (Reg. Sess., 1994), c. 717, s. 4; 1997- 226, s. 2; 1997-443, s. 11A.119(a); 1998-98, s. 69; 1998-179, s. 2; 1998-212, s. 29A.13(b), (d); 2001-335, s. 2; 2002-72, s. 15(b); 2004-134, s. 1; 2006-66, s. 24.15(a); 2007-309, s. 2; 2009-445, s. 9(d); 2010-167, s. 5(b); repealed by 2013- https://library.partnertax.ai/us-nc/stat/105-154 1939, c. 158, s. 328; 1945, c. 708, s. 4; 1957, c. 1340, s. 4; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; c. 1287, s. 5; 1989, c. 728, s. 1.25; 1989 (Reg. Sess., 1990), c. 814, s. 19; 1991 (Reg. Sess., 1992), c. 930, s. 2; 1993, c. 314, s. 1; c. 354, s. 14; 1998-98, s. 69; 1999-337, s. 26; 2008-107, s. 28.8(a); 2013-316, s. 1.3(e); 2017-204, s. 1.9(f); 2019-169, s. 1.1(a); 2019-187, s. 1(i); 2020-58, s. 4.3; 2021-180, s. 42.5(g); 2022-13, s. 2.3; 2023-12, s. 1.5(a). https://library.partnertax.ai/us-nc/stat/105-154.1 2021-180, s. 42.5(h); 2023-12, ss. 1.5(b), (c), 1.6(a), (e); 2023-134, s. 42.21(a), (b); 2024-1, s. 11.3(a). https://library.partnertax.ai/us-nc/stat/105-155 1939, c. 158, s. 329; 1943, c. 400, s. 4; 1951, c. 643, s. 4; 1953, c. 1302, s. 4; 1955, c. 17, s. 1; 1957, c. 1340, s. 4; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1989, c. 728, s. 1.26; 1989 (Reg. Sess., 1990), c. 984, s. 10; 1991, c. 45, s. 12; 1991 (Reg. Sess., 1992), c. 930, s. 3; 1998-217, s. 44; 2006-18, s. 8; 2024-28, s. 1.4(a). https://library.partnertax.ai/us-nc/stat/105-156 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-156.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-157 1939, c. 158, s. 332; 1943, c. 400, s. 4; 1947, c. 501, s. 4; 1951, c. 643, s. 4; 1955, c. 17, s. 2; 1959, c. 1259, s. 2; 1963, c. 1169, s. 2; 1967, c. 702, s. 1; c. 1110, s. 3; 1973, c. 476, s. 193; c. 903, s. 2; c. 1287, s. 5; 1989, c. 728, s. 1.29; 1989 (Reg. Sess., 1990), c. 984, s. 11; 1991 (Reg. Sess., 1992), c. 930, s. 4; 1993, c. 450, s. 4. https://library.partnertax.ai/us-nc/stat/105-158 1969, c. 1116; 1979, c. 179, s. 2; 1989, c. 728, s. 1.30; 1991, c. 439, s. 2; 1998-98, s. 69; 2011-183, s. 72. https://library.partnertax.ai/us-nc/stat/105-159 1939, c. 158, s. 334; 1947, c. 501, s. 4; 1949, c. 392, s. 3; 1957, c. 1340, s. 14; 1963, c. 1169, s. 2; 1967, c. 1110, s. 3; 1973, c. 476, s. 193; 1989, c. 728, s. 1.31; 1993 (Reg. Sess., 1994), c. 582, s. 1; 2006-18, s. 5; 2007-491, s. 16; 2013-414, s. 38; 2017-39, s. 4(b); 2018-5, s. 38.3(b); 2019-169, s. 6.3(c). https://library.partnertax.ai/us-nc/stat/105-159.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-159.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-160 1967, c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998-98, ss. 45, 68. https://library.partnertax.ai/us-nc/stat/105-160.1 1989, c. 728, s. 1.38; 1998-98, ss. 69, 71; 2013-414, s. 5(f). https://library.partnertax.ai/us-nc/stat/105-160.2 1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c. 814, s. 21; 1991, c. 689, s. 302; 1998-98, s. 69; 2013-414, s. 5(g); 2014-3, s. 2.3(a); 2017-204, s. 1.12. https://library.partnertax.ai/us-nc/stat/105-160.3 1989, c. 728, s. 1.38; 1998-1, s. 5(b); 1998-98, ss. 10, 105; 1998-212, s. 29A.6(b); 2004-170, s. 17; 2006-66, s. 24.18(f); 2007-323, ss. 31.4(b), 31.5(b), 31.6(b); 2011-330, s. 36; 2012-79, s. 2.6; 2013-316, s. 1.3(f); 2013-364, s. 3; 2018-5, s. 38.10( l ). https://library.partnertax.ai/us-nc/stat/105-160.4 1989, c. 728, s. 1.38; 1998-98, ss. 69, 71; 2007-491, s. 44(1)b; 2021-180, s. 42.5(k); 2024-28, s. 1.1(a). https://library.partnertax.ai/us-nc/stat/105-160.5 1989, c. 728, s. 1.38; 1998-98, s. 69. https://library.partnertax.ai/us-nc/stat/105-160.6 1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c. 984, s. 12; 1991 (Reg. Sess., 1992), c. 930, s. 7; 2024-28, s. 1.4(b). https://library.partnertax.ai/us-nc/stat/105-160.7 1989, c. 728, s. 1.38; 1989 (Reg. Sess., 1990), c. 984, s. 13; 1991 (Reg. Sess., 1992), c. 930, s. 8; 1993, c. 450, s. 5. https://library.partnertax.ai/us-nc/stat/105-160.8 1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69; 2018-5, s. 38.3(c). https://library.partnertax.ai/us-nc/stat/105-161-thru-63 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.01-thru-63.06 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.1 1959, c. 1259, s. 1; 1967, c. 716, s. 3; 1973, c. 476, s. 193; 1977, c. 657, s. 5; 1979, c. 801, s. 70; 1983, c. 713, ss. 79, 82; 1985, c. 394, s. 1; c. 656, s. 7; 1985 (Reg. Sess., 1986), c. 853, s. 1; 1987, c. 778, s. 1; 1987 (Reg. Sess., 1988), c. 1015, s. 5; 1989, c. 36, s. 5; c. 728, s. 1.40; 1989 (Reg. Sess., 1990), c. 945, s. 5; c. 981, s. 6; 1991, c. 689, s. 255; 1991 (Reg. Sess., 1992), c. 922, s. 7; 1993, c. 12, s. 9; c. 354, s. 15; 1997-6, s. 6; 1997-109, ss. 1, 2, 4; 1998-162, ss. 1, https://library.partnertax.ai/us-nc/stat/105-163.1A 1985, c. 394, s. 2; 1985 (Reg. Sess., 1986), c. 826, s. 9; 1989 (Reg. Sess., 1990), c. 945, s. 6. https://library.partnertax.ai/us-nc/stat/105-163.2 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1981, c. 13; 1989, c. 728, s. 1.41; 1989 (Reg. Sess., 1990), c. 945, s. 7; 1997-109, s. 2; 2014-3, s. 14.5(a); 2015-241, s. 32.16A(a). https://library.partnertax.ai/us-nc/stat/105-163.2A 1999-414, s. 3; 2000-126, s. 3; 2014-3, s. 14.6(a); 2015-259, s. 7.1(c). https://library.partnertax.ai/us-nc/stat/105-163.2B 2005-276, s. 31.1(bb); 2005-344, s. 10.2(a); 2006-259, s. 8(f); 2006-264, s. 91(b); 2013-316, s. 1.3(g); 2015-259, s. 7.1(d). https://library.partnertax.ai/us-nc/stat/105-163.3 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989, c. 728, s. 1.42; 1989 (Reg. Sess., 1990), c. 945, s. 8; 1997-109, s. 2; 1998-98, ss. 11-13; 1998-162, s. 3; 2009-476, s. 2; 2013-414, s. 39(a); 2015-259, s. 7.1(e); 2015-263, s. 2(a); 2019-169, s. 6.4(b); 2019-187, s. 1(m). https://library.partnertax.ai/us-nc/stat/105-163.4 1959, c. 1259, s. 1; 1989 (Reg. Sess., 1990), c. 945, s. 9; 1997-109, s. 2. https://library.partnertax.ai/us-nc/stat/105-163.5 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1981 (Reg. Sess., 1982), c. 1277; 1989, c. 728, s. 1.43; 1997-109, s. 2; 2014-3, s. 14.5(b). https://library.partnertax.ai/us-nc/stat/105-163.6 1959, c. 1259, s. 1; 1973, c. 476, s. 193; c. 1287, s. 7; 1975, 2nd Sess., c. 979, s. 1; 1977, c. 488; 1987, c. 622, s. 9; c. 813, s. 24; 1989 (Reg. Sess., 1990), c. 945, s. 10; 1993, c. 450, s. 6; 1993 (Reg. Sess., 1994), c. 661, s. 1; 1997-109, s. 2; 2001-427, s. 5(a), (b); 2013-414, s. 39(b). https://library.partnertax.ai/us-nc/stat/105-163.6A 1993 (Reg. Sess., 1994), c. 582, s. 4; 2007-491, s. 17; 2018-5, s. 38.3(d). https://library.partnertax.ai/us-nc/stat/105-163.07 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.7 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 11; 1993 (Reg. Sess., 1994), c. 679, s. 8.3; 1997-109, s. 2; 2002-72, s. 16; 2015-259, s. 7.1(a); 2018-5, s. 38.10(n); 2019-187, s. 1(n); 2021-180, s. 42.13A(d). https://library.partnertax.ai/us-nc/stat/105-163.8 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 12; 1997-109, s. 2; 1998-212, s. 29A.14(g); 2021-180, s. 42.13A(e). https://library.partnertax.ai/us-nc/stat/105-163.9 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1975, c. 74, s. 1; 1981 (Reg. Sess., 1982), c. 1223, s. 3; 1989 (Reg. Sess., 1990), c. 945, s. 13; 1997-109, s. 2; 2007-491, s. 18; 2008-187, s. 15. https://library.partnertax.ai/us-nc/stat/105-163.010 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.10 1959, c. 1259, s. 1; 1967, c. 1110, s. 4; 1973, c. 476, s. 193; 1989, c. 728, s. 1.44; 1991 (Reg. Sess., 1992), c. 930, s. 9; 1997-109, s. 2. https://library.partnertax.ai/us-nc/stat/105-163.011 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.11-thru-63.14 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.012 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.013 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.014 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.015 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.15 1959, c. 1259, s. 1; 1963, c. 785, ss. 3, 4; 1973, c. 476, s. 193; c. 1287, s. 7; 1977, c. 657, s. 5; c. 1114, s. 8; 1985, c. 443, s. 2; 1989, c. 692, s. 7.1; 1991 (Reg. Sess., 1992), c. 950, s. 1; 1997-109, s. 2; 1998-98, s. 71; 1998-212, s. 29A.14(h); 2000-126, s. 4; 2005-276, s. 6.37(l); 2007-491, s. 44(1)a. https://library.partnertax.ai/us-nc/stat/105-163.16 1959, c. 1259, s. 1; 1967, c. 702, s. 2; 1973, c. 476, s. 193; c. 903, s. 3; 1975, c. 74, s. 2; 1979, c. 801, s. 71; 1981 (Reg. Sess., 1982), c. 1223, s. 1; 1983, c. 663, s. 2; c. 865, s. 1; 1985, c. 443, s. 3; 1987 (Reg. Sess., 1988), c. 1063, s. 2; 1989, c. 728, s. 1.45; 1989 (Reg. Sess., 1990), c. 814, s. 23; 1991, c. 45, s. 22; 1993, c. 315, s. 2; 1997-109, s. 2. https://library.partnertax.ai/us-nc/stat/105-163.17-thru-63.18 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.19-thru-63.21 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.22 1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997-109, s. 2; 2014-3, s. 14.28. https://library.partnertax.ai/us-nc/stat/105-163.23 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.25-thru-63.37 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.38 1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1989 (Reg. Sess., 1990), c. 984, s. 15; 1991 (Reg. Sess., 1992), c. 922, s. 8; 1993, c. 12, s. 10; 2021-180, s. 42.5( l ). https://library.partnertax.ai/us-nc/stat/105-163.39 1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 2021-180, s. 42.5(m); 2022-13, s. 2.4. https://library.partnertax.ai/us-nc/stat/105-163.40 1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1989 (Reg. Sess., 1990), c. 984, s. 16; 1999-389, s. 7. https://library.partnertax.ai/us-nc/stat/105-163.41 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-163.43 1959, c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1993, c. 315, s. 1. https://library.partnertax.ai/us-nc/stat/105-163.44 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.1 1957, c. 1340, s. 5; 1998-98, s. 47. https://library.partnertax.ai/us-nc/stat/105-164.2 1957, c. 1340, s. 5. https://library.partnertax.ai/us-nc/stat/105-164.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.4 1957, c. 1340, s. 5; 1959, c. 1259, s. 5; 1961, c. 826, s. 2; 1963, c. 1169, ss. 3, 11; 1967, c. 1110, s. 6; c. 1116; 1969, c. 1075, s. 5; 1971, c. 887, s. 1; 1973, c. 476, s. 193; c. 1287, s. 8; 1975, c. 752; 1977, c. 903; 1977, 2nd Sess., c. 1218; 1979, c. 17, s. 1; c. 22; c. 48, s. 1; c. 527, s. 1; c. 801, s. 73; 1981, c. 984, ss. 1, 2; 1981 (Reg. Sess., 1982), cc. 1207, 1273; 1983, c. 510; c. 713, ss. 89, 93; c. 805, ss. 1, 2; 1983 (Reg. Sess., 1984), c. 1065, ss. 1, 2, 4; c. 1097, ss. 6, 13 https://library.partnertax.ai/us-nc/stat/105-164.4A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.4B 2001-347, s. 2.9; 2002-16, s. 5; 2003-284, s. 45.3; 2004-170, s. 20; 2006-33, s. 3; 2006-66, s. 24.13(a); 2008-187, s. 42; 2009-445, s. 12; 2010-31, s. 31.6(b); 2010-123, s. 10.2; 2011-330, s. 29; 2012-79, s. 2.8; 2013-414, s. 23(b); 2014-3, ss. 4.1(c), 5.1(b); 2016-5, s. 3.3; 2017-204, s. 2.3; 2018-5, s. 38.5(d); 2019-169, s. 3.3(a). https://library.partnertax.ai/us-nc/stat/105-164.4C 2001-430, s. 6; 2001-487, ss. 67(a), (c), 69(b); 2002-16, s 10; 2002-16, ss. 6, 7, 8, 9, 11, 14; 2003-416, s. 16(a); 2005-276, ss. 33.6, 33.7; 2006-33, s. 4; 2006-151, s. 4; 2011-330, s. 17; 2013-414, s. 41. https://library.partnertax.ai/us-nc/stat/105-164.4D 2006-151, ss. 4, 5; 2007-244, s. 2; 2014-3, s. 4.1(d); 2016-5, s. 3.7(a); 2016-94, s. 38.5(f); 2017-204, s. 2.5(a); 2019-169, s. 3.3(b). https://library.partnertax.ai/us-nc/stat/105-164.4E 2013-414, s. 23(c). https://library.partnertax.ai/us-nc/stat/105-164.4F 2014-3, s. 8.1(b); 2019-246, s. 4(e); 2022-13, s. 3.4. https://library.partnertax.ai/us-nc/stat/105-164.4G 2014-3, s. 5.1(c); 2015-6, s. 2.11; 2016-5, s. 3.4; 2017-204, s. 2.10(a); 2018-5, s. 38.5(e), (u); 2019-169, s. 3.3(c); 2019-246, s. 4(i). https://library.partnertax.ai/us-nc/stat/105-164.4H 2014-3, s. 7.1(c); 2015-6, s. 2.1(b); 2016-5, s. 3.5; 2016-94, s. 38.5(c), (g); 2016-123, ss. 11.2, 11.3(b), 11.4(a), 11.5; 2017-204, s. 2.4(a), (b); 2018-5, s. 38.5(s); 2019-169, s. 3.3(d); 2024-28, s. 2.5. https://library.partnertax.ai/us-nc/stat/105-164.4I 2014-3, s. 6.1(c); 2015-241, s. 32.18(c); 2015-259, ss. 4.2(c), 5(a), 6(c); 2016-5, s. 3.24(a); 2016-94, s. 38.5(h); 2017-57, s. 38.8(b); 2017-204, s. 2.5(a), (b); 2018-5, s. 38.5(f); 2019-246, s. 4(k). https://library.partnertax.ai/us-nc/stat/105-164.4J 2019-246, s. 4(c); 2020-6, s. 1(d); 2020-58, s. 3.3(a); 2023-12, s. 2.2. https://library.partnertax.ai/us-nc/stat/105-164.4K 2019-169, s. 3.9(e); 2019-246, s. 7(a). https://library.partnertax.ai/us-nc/stat/105-164.4L 2023-12, s. 2.1(b). https://library.partnertax.ai/us-nc/stat/105-187.50 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.51 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.51A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.51B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.51C 2007-323, s. 31.22(b); 2009-445, s. 17; 2010-91, ss. 6, 7; 2011-330, ss. 22, 24; 2017-57, s. 38.8(a). https://library.partnertax.ai/us-nc/stat/105-187.51D 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.52 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.53 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.54 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.55 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.56 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.57 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.58 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.59 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.60 2007-550, s. 14(a). https://library.partnertax.ai/us-nc/stat/105-187.61 2007-550, s. 14(a). https://library.partnertax.ai/us-nc/stat/105-187.62 2007-550, s. 14(a); 2008-207, s. 1. https://library.partnertax.ai/us-nc/stat/105-187.63 2007-543, s. 2; 2007-550, s. 14(a); 2008-207, s. 2; 2009-484, s. 4; 2013-360, s. 14.18(a); 2015-241, s. 14.30(u). https://library.partnertax.ai/us-nc/stat/105-187.64 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.65 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.66 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.67 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.68 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.69 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.70 2011-122, s. 6; 2012-79, s. 1.6; 2015-241, s. 7A.3. https://library.partnertax.ai/us-nc/stat/105-187.71 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.72 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.73 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.74 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.75 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.76 2014-4, s. 17(a); 2020-58, s. 2.8(a). https://library.partnertax.ai/us-nc/stat/105-187.77 2014-4, s. 17(a), (d)-(f); 2016-5, s. 4.4(b); 2020-58, s. 2.8(b). https://library.partnertax.ai/us-nc/stat/105-187.78 2014-4, s. 17(a). https://library.partnertax.ai/us-nc/stat/105-187.79 2014-4, s. 17(a). https://library.partnertax.ai/us-nc/stat/105-187.80 2014-4, s. 17(a); 2020-58, s. 2.8(c). https://library.partnertax.ai/us-nc/stat/105-187.81 2014-4, s. 17(a); 2016-5, s. 4.4(c). https://library.partnertax.ai/us-nc/stat/105-187.82 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.83 2014-4, s. 17(a). https://library.partnertax.ai/us-nc/stat/105-187.84 2014-4, s. 17(a); 2015-241, s. 14.30(v). https://library.partnertax.ai/us-nc/stat/105-187.85 2014-4, s. 17(a). https://library.partnertax.ai/us-nc/stat/105-187.86 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.87 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.88 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.89 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.90 2023-134, s. 42.19(a). https://library.partnertax.ai/us-nc/stat/105-187.91 2023-134, s. 42.19(a). https://library.partnertax.ai/us-nc/stat/105-187.92 2023-134, s. 42.19(a). https://library.partnertax.ai/us-nc/stat/105-187.93 2023-134, s. 42.19(a). https://library.partnertax.ai/us-nc/stat/105-187.94 2023-134, s. 42.19(a); 2024-1, s. 11.1(a). https://library.partnertax.ai/us-nc/stat/105-187.95 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-188-thru-97.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-188-thru-97.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-188-thru-97.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-191 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-192 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-198 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-199-thru-200 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-201-thru-204 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-205 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-206-thru-207 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-208 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-209 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-210 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-211-thru-212 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.42H 2000-120, s. 2; 2001-347, ss. 1.1, 1.3; 2005-276, s. 33.31; 2006-33, s. 12. https://library.partnertax.ai/us-nc/stat/105-164.42I 2000-120, s. 2; 2001-347, ss. 1.1, 1.3; 2005-276, s. 33.31; 2013-414, s. 44; 2016-5, s. 3.18; 2019-169, s. 3.3(s). https://library.partnertax.ai/us-nc/stat/105-164.42J 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42K 2005-276, s. 33.17. https://library.partnertax.ai/us-nc/stat/105-164.42L 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.43 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.43A 2000-120, s. 2; 2001-347, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-164.43B 2000-120, s. 2; 2001-347, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-164.43C 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.43D 2014-3, s. 14.10. https://library.partnertax.ai/us-nc/stat/105-164.44 1957, c. 1340, s. 5; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-164.44A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.44B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.44C 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.44D 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.44E 2000-19, s. 1.1; 2009-483, ss. 6, 8; 2019-237, s. 6(b). https://library.partnertax.ai/us-nc/stat/105-164.44F 2001-424, s. 34.25(b); 2001-430, s. 10; 2001-487, s. 67(d); 2002-120, s. 4; 2004-203, s. 5(g); 2005-276, s. 33.19; 2005-435, s. 34(c); 2006-33, s. 8; 2006-66, ss. 24.1(d), (e), (f), (g); 2006-151, s. 7; 2007-145, s. 9(a); 2007-323, ss. 31.2(a), (b); 2009-451, s. 27A.2(c). https://library.partnertax.ai/us-nc/stat/105-164.44G 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.44H 2005-276, s. 7.51(b). https://library.partnertax.ai/us-nc/stat/105-164.44I 2006-151, s. 8; 2006-66, ss. 24.1(h), (i); 2007-145, s. 9(a); 2007-323, ss. 31.2(a), (b); 2007-527, s. 28; 2008-148, ss. 1, 2; 2009-451, s. 27A.2(d); 2010-158, s. 11(b); 2013-414, s. 45. https://library.partnertax.ai/us-nc/stat/105-164.44J 2008-148, s. 3; 2010-158, s. 11(c). https://library.partnertax.ai/us-nc/stat/105-164.44K 2013-316, s. 4.3(a); 2013-363, s. 11.2. https://library.partnertax.ai/us-nc/stat/105-164.44L 2013-316, s. 4.3(a); 2014-3, s. 14.13(e); 2014-39, ss. 1(b)-(d). https://library.partnertax.ai/us-nc/stat/105-164.44M 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.45-thru-64.58 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-165-thru-76 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-177-thru-78 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-179 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-180 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-181 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-182 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.1 1989, c. 692, s. 4.1; 1991, c. 79, s. 4; 2000-173, s. 10(a); 2001-424, s. 34.24(e); 2001-497, s. 2(b); 2002-72, s. 19(a); 2016-5, s. 3.19(a); 2019-69, s. 1. https://library.partnertax.ai/us-nc/stat/105-187.2 1989, c. 692, s. 4.1. https://library.partnertax.ai/us-nc/stat/105-187.3 1989, c. 692, ss. 4.1, 4.2; c. 770, s. 74.13; 1993, c. 467, s. 3; 1995, c. 349, s. 1; c. 390, s. 30; 2001-424, s. 34.24(a); 2001-497, s. 2(a); 2009-550, s. 2(e); 2010-95, s. 5; 2013-360, s. 34.29(a); 2013-363, s. 8.1; 2014-3, s. 6.1(g); 2014-39, s. 3; 2015-241, s. 29.34A(a); 2015-259, s. 5(d); 2015-268, s. 10.1(d). https://library.partnertax.ai/us-nc/stat/105-187.4 1989, c. 692, s. 4.1; 1991, c. 193, s. 1. https://library.partnertax.ai/us-nc/stat/105-187.5 1989, c. 692, s. 4.1; 1991, c. 79, s. 5; c. 193, s. 3; 1995, c. 410, s. 1; 2000-173, s. 10(b); 2001-424, s. 34.24(b); 2001-497, s. 2(c); 2014-3, s. 6.1(h); 2015-259, s. 5(e); 2016-92, s. 2.7; 2016-94, s. 38.5(k); 2019-69, s. 2. https://library.partnertax.ai/us-nc/stat/105-187.6 1989, c. 692, s. 4.1; c. 770, ss. 74.9, 74.10; 1991, c. 193, s. 4; c. 689, s. 323; 1993, c. 467, s. 1; 1995, c. 390, s. 31; 1997-443, s. 11A.118(a); 1998-98, s. 15.1; 1999-369, s. 5.9; 2000-140, s. 68; 2001-387, s. 151; 2001-424, s. 34.24(d); 2001-487, s. 68; 2009-81, s. 2; 2009-445, s. 16; 2010-95, s. 6; 2013-400, s. 6; 2015-241, ss. 29.34(a), 29.34A(b); 2015-268, s. 10.1(d); 2017-69, s. 1; 2018-43, s. 5; 2022-68, s. 11(a). https://library.partnertax.ai/us-nc/stat/105-187.7 1989, c. 692, s. 4.1; 1995, c. 390, s. 32; c. 512, s. 1. https://library.partnertax.ai/us-nc/stat/105-187.8 1989, c. 692, s. 4.1; 1995, c. 390, s. 33. https://library.partnertax.ai/us-nc/stat/105-187.9 1989, c. 692, s. 4.1; c. 799, s. 33; 1993, c. 321, s. 164(a); 2001-424, s. 34.24(c); 2001-513, s. 15; 2008-107, s. 25.5(a), (c), (e); 2010-31, s. 28.7(f), (h)-(j); 2011-145, ss. 28.33(c), (d); 2011-391, s. 57; 2012-142, s. 24.8(b); 2013-183, s. 4.1; 2017-57, s. 2.2(f); 2019-69, s. 3; 2021-180, s. 42.10. https://library.partnertax.ai/us-nc/stat/105-187.10 1989, c. 692, s. 4.1; c. 770, s. 74.8; 2007-491, ss. 21, 44(1)b. https://library.partnertax.ai/us-nc/stat/105-187.11 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.15 1991, c. 221, s. 1. https://library.partnertax.ai/us-nc/stat/105-187.16 1991, c. 221, s. 1; 1993, c. 548, s. 1; 1997-209, s. 1; 2001-414, s. 22; 2002-10, s. 1.) § 105-187.17. Administration. The privilege tax this Article imposes on a tire retailer who sells new tires at retail is an additional State sales tax and the excise tax this Article imposes on the storage, use, or consumption of a new tire in this State is an additional State use tax. Except as otherwise provided in this Article, these taxes shall be collected and administered in the same manner as the Stat https://library.partnertax.ai/us-nc/stat/105-187.18 1991, c. 221, s. 1; 1991 (Reg. Sess., 1992), c. 867, s. 1; 1993, c. 364, s. 2; 2003-416, s. 19(a); 2010-166, s. 3.4. https://library.partnertax.ai/us-nc/stat/105-187.19 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.20 1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a); 2005-435, s. 35. https://library.partnertax.ai/us-nc/stat/105-187.21 1993, c. 471, s. 3; 1998-24, ss. 1, 7; 2000-109, s. 9(a); 2016-5, s. 3.20(a). https://library.partnertax.ai/us-nc/stat/105-187.22 1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a). https://library.partnertax.ai/us-nc/stat/105-187.23 1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a); 2003-416, s. 19(b); 2010-166, s. 3.5. https://library.partnertax.ai/us-nc/stat/105-187.24 1993, c. 471, s. 3; 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b); 1998-24, ss. 2, 7; 2000-109, s. 9(a); 2004-203, s. 5(i); 2007-323, s. 24.1; 2013-360, s. 14.17(a); 2015-241, s. 14.30(u).) §§ 105-187.25 through 105-187.29. Reserved for future codification purposes. Article 5D. Dry-Cleaning Solvent Tax. (Repealed effective January 1, 2030 https://library.partnertax.ai/us-nc/stat/105-187.30 1997-392, s. 4; 2009-483, s. 5. https://library.partnertax.ai/us-nc/stat/105-187.31 1997-392, s. 4; 2000-19, s. 1.2; 2001-265, s. 1; 2007-530, s. 13; 2009-483, ss. 5, 6; 2017-204, s. 2.9(g). https://library.partnertax.ai/us-nc/stat/105-187.32 1997-392, s. 4; 2009-483, s. 5. https://library.partnertax.ai/us-nc/stat/105-187.33 1997-392, s. 4; 2003-416, s. 19(c); 2009-483, s. 5; 2010-166, s. 3.6. https://library.partnertax.ai/us-nc/stat/105-187.34 1997-392, s. 4; 2009-483, s. 5. https://library.partnertax.ai/us-nc/stat/105-187.35 2009-483, s. 9; 2019-237, s. 6(c). https://library.partnertax.ai/us-nc/stat/105-187.36 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.37 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.38 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.39 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.40-thru-87.46 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.47 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-187.48 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.5A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.6 1957, c. 1340, s. 5; 1959, c. 1259, s. 5; 1961, c. 826, s. 2; 1967, c. 1110, s. 6; 1973, c. 476, s. 193; 1979, c. 17, s. 2; c. 48, ss. 3, 4; c. 179, s. 3; c. 527, s. 2; 1979, 2nd Sess., c. 1100, s. 1; c. 1175; 1981, cc. 18, 65; 1983, c. 713, s. 90; 1983 (Reg. Sess., 1984), c. 1065, s. 3; 1989, c. 692, s. 3.4; 1991, c. 689, s. 312; c. 690, s. 3; 1995, c. 7, s. 1; c. 17, s. 7; 1998-121, s. 4; 1999-438, s. 1.1; 2001-414, s. 15; 2003-416, ss. 17, 24(a); 2005-276, s. 33.8; 2006-162, s. 6; 2009-451, s https://library.partnertax.ai/us-nc/stat/105-164.6A 1996, 2nd Ex. Sess., c. 14, s. 11; 2000-120, s. 4; 2003-284, s. 45.4; 2009-451, s. 27A.3(i); 2019-169, s. 3.3(f). https://library.partnertax.ai/us-nc/stat/105-164.7 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2000-19, s. 1.3; 2006-162, s. 7; 2009-451, s. 27A.3(j); 2012-79, s. 2.9; 2016-92, s. 2.4; 2018-5, s. 38.5(v); 2019-169, s. 3.3(g). https://library.partnertax.ai/us-nc/stat/105-164.8 1957, c. 1340, s. 5; 1987 (Reg. Sess., 1988), c. 1096, s. 4; 1991, c. 45, s. 16; 2001-347, s. 2.10; 2003-402, s. 13; 2003-416, s. 24(b), (c); 2009-451, s. 27A.3(a); 2019-6, s. 5.2; 2019-169, s. 3.3(h); 2019-246, s. 4(b); 2024-28, s. 2.1(a); 2025-25, s. 29(3), (5). https://library.partnertax.ai/us-nc/stat/105-164.9 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1993, c. 539, s. 704; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-164.10 1957, c. 1340, s. 5; 1961, c. 826, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 313; 2013-316, s. 5(e); 2014-3, s. 5.1(f); 2017-204, s. 2.9(h). https://library.partnertax.ai/us-nc/stat/105-164.11 1957, c. 1340, s. 5; 1959, c. 1259, s. 5; 1961, c. 826, s. 2; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 1007, s. 4; 2004-22, s. 1; 2009-413, s. 1; 2011-293, s. 1; 2018-5, s. 38.5(i). https://library.partnertax.ai/us-nc/stat/105-164.11A 2014-3, s. 6.1(d). https://library.partnertax.ai/us-nc/stat/105-164.11B 2018-5, s. 38.5(h); 2019-169, s. 3.3(i); 2023-12, s. 2.3. https://library.partnertax.ai/us-nc/stat/105-164.12 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.12A 1985 (Reg. Sess., 1986), c. 901. https://library.partnertax.ai/us-nc/stat/105-164.12B 1996, 2nd Ex. Sess., c. 13, s. 5.1; 2001-414, ss. 16, 17; 2006-151, s. 6; 2007-244, s. 3; 2016-5, s. 3.8(a). https://library.partnertax.ai/us-nc/stat/105-164.12C 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.13 1957, c. 1340, s. 5; 1959, c. 670; c. 1259, s. 5; 1961, c. 826, s. 2; cc. 1103, 1163; 1963, c. 1169, ss. 7-9; 1965, c. 1041; 1967, c. 756; 1969, c. 907; 1971, c. 990; 1973, c. 476, s. 143; c. 708, s. 1; cc. 1064, 1076; c. 1287, s. 8; 1975, 2nd Sess., c. 982; 1977, c. 771, s. 4; 1977, 2nd Sess., c. 1219, s. 43.6; 1979, c. 46, ss. 1, 2; c. 156, s. 1; c. 201; c. 625, ss. 1, 2; c. 801, ss. 74, 75; 1979, 2nd Sess., c. 1099, s. 1; 1981, cc. 14, 207, 982; 1983, c. 156; c. 570, s. 21; c. 713, ss. 91, 92 https://library.partnertax.ai/us-nc/stat/105-164.13A 1979, c. 801, s. 76; 1979, 2nd Sess., c. 1101; 1999-438, s. 13; 2013-414, s. 11(b). https://library.partnertax.ai/us-nc/stat/105-164.13B 1998-212, s. 29A.1(b); 2001-347, s. 2.13; 2001-489, s. 3(b); 2003-284, ss. 45.6, 45.6A, 45.6B; 2003-416, s. 22; 2005-276, s. 33.10; 2008-107, s. 28.19(a); 2009-445, s. 42; 2015-6, s. 2.21. https://library.partnertax.ai/us-nc/stat/105-164.13E 2013-316, s. 3.3(a); 2013-363, s. 11.4; 2014-3, s. 3.1(a); 2015-6, s. 2.13(a); 2016-5, s. 3.12(a); 2016-94, s. 38.5(j); 2017-108, s. 20(a); 2018-5, s. 38.5(k); 2019-6, s. 5.4; 2019-169, s. 3.3(l), (m); 2020-6, s. 1(a); 2021-180, s. 42.13C(a); 2022-45, s. 1(a); 2023-63, s. 1.4(a). https://library.partnertax.ai/us-nc/stat/105-164.13F 2022-45, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-164.14 1957, c. 1340, s. 5; 1961, c. 826, s. 2; 1963, cc. 169, 1134; 1965, c. 1006; 1967, c. 1110, s. 6; 1969, c. 1298, s. 1; 1971, cc. 89, 286; 1973, c. 476, s. 193; 1977, c. 895, s. 1; 1979, c. 47; c. 801, ss. 77, 79-82; 1983, c. 594, s. 1; c. 891, s. 13; 1983 (Reg. Sess., 1984), c. 1097, s. 7; 1985, cc. 431, 523; 1985 (Reg. Sess., 1986), c. 863, s. 5; 1987, c. 557, ss. 8, 9; c. 850, s. 16; 1987 (Reg. Sess., 1988), c. 1044, s. 5; 1989, c. 168, s. 5; c. 251; c. 780, s. 1.1; 1989 (Reg. Sess., 1990), c. https://library.partnertax.ai/us-nc/stat/105-164.14A 2010-166, s. 1.18; 2011-330, ss. 15(c), 20(a), 26(b); 2012-36, s. 11(a); 2013-316, s. 3.5(a); 2015-259, s. 6(d); 2016-5, s. 3.14; 2017-39, s. 7; 2017-57, s. 38.9A(a); 2019-237, s. 5(b); 2023-134, s. 42.11(b). https://library.partnertax.ai/us-nc/stat/105-164.14B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.15 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.15A 2005-276, s. 33.13; 2006-162, s. 10; 2007-323, s. 31.17(c); 2009-451, s. 27A.3(l); 2011-330, s. 27; 2013-316, s. 3.2(c); 2016-92, s. 2.6; 2017-204, s. 2.4(d); 2018-5, s. 38.5(m); 2019-169, s. 3.3(o). https://library.partnertax.ai/us-nc/stat/105-164.16 1957, c. 1340, s. 5; 1967, c. 1110, s. 6; 1973, c. 476, s. 193; 1979, c. 801, s. 83; 1983 (Reg. Sess., 1984), c. 1097, s. 14; 1985, c. 656, s. 26; 1985 (Reg. Sess., 1986), c. 1007; 1987, c. 557, s. 6; 1989 (Reg. Sess., 1990), c. 945, s. 1; 1991, c. 690, s. 4; 1993, c. 450, s. 7; 1997-77, s. 1; 1998-121, s. 1; 1999-341, s. 1; 2000-120, s. 11; 2001-347, s. 2.14; 2001-414, s. 18; 2001-427, s. 6(a); 2001-430, s. 7; 2002-184, ss. 10, 11; 2003-284, ss. 44.1, 45.8; 2003-416, s. 26; 2005-276, s. 33.24; https://library.partnertax.ai/us-nc/stat/105-164.16A 2014-3, s. 4.1(f); 2015-6, s. 2.14(a). https://library.partnertax.ai/us-nc/stat/105-164.17-thru-64.18 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.19 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1977, c. 1114, s. 10; 1985, c. 656, s. 30; 2007-491, s. 44(1)a; 2013-414, s. 1(f); 2018-5, s. 38.5(n). https://library.partnertax.ai/us-nc/stat/105-164.20 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1097, s. 15; 1998-22, s. 7; 2001-430, s. 8; 2015-6, s. 2.14(b). https://library.partnertax.ai/us-nc/stat/105-164.21 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.21A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.21B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.22 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998-98, s. 51; 2009-451, s. 27A.3(n); 2016-5, s. 3.15; 2018-5, s. 38.5(t); 2019-246, s. 4( l ). https://library.partnertax.ai/us-nc/stat/105-164.23 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.24 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.25 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.26 1957, c. 1340, s. 5; 1998-98, s. 108; 2009-451, s. 27A.3(p); 2019-169, s. 3.3(q). https://library.partnertax.ai/us-nc/stat/105-164.27 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.27A 2000-120, s. 1; 2001-414, s. 20; 2001-430, s. 9; 2002-72, s. 18; 2003-284, s. 45.9; 2003-416, s. 16(b); 2006-33, s. 7; 2009-451, s. 27A.3(q); 2012-79, s. 2.12; 2013-414, s. 13; 2015-259, s. 4.2(e); 2016-94, s. 38.5(m); 2017-204, s. 2.11(a); 2018-5, s. 38.5(o); 2019-6, s. 5.5; 2019-169, s. 3.3(r); 2024-41, s. 23(a). https://library.partnertax.ai/us-nc/stat/105-164.28 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 914, s. 1; 2000-120, s. 6; 2005-276, s. 33.15; 2009-451, s. 27A.3(r); 2011-330, s. 28; 2013-414, s. 43(a); 2025-25, s. 29(3). https://library.partnertax.ai/us-nc/stat/105-164.28A 2002-184, s. 12; 2009-451, s. 27A.3(s); 2013-414, s. 43(b); 2014-3, s. 3.1(b); 2019-6, s. 5.6. https://library.partnertax.ai/us-nc/stat/105-164.29 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1084; 1991, c. 690, s. 5; 1993, c. 354, s. 17; c. 539, s. 705; 1994, Ex. Sess., c. 24, s. 14(c); 1999-333, s. 8; 2000-140, s. 67(b); 2007-491, s. 19; 2009-451, s. 27A.3(t); 2014-3, s. 14.9(b); 2015-6, s. 2.15; 2017-39, s. 8. https://library.partnertax.ai/us-nc/stat/105-164.29A 2003-431, s. 4; 2004-170, s. 22; 2016-5, s. 3.22(a). https://library.partnertax.ai/us-nc/stat/105-164.29B 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.30 1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998-98, s. 52; 2013-414, s. 1(g); 2016-5, s. 3.16. https://library.partnertax.ai/us-nc/stat/105-164.31 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.32 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.33-thru-64.34 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.35 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.36 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.37 1957, c. 1340, s. 5; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-164.38 1957, c. 1340, s. 5; 1963, c. 1169, s. 3; 1973, c. 476, s. 193; 1991, c. 690, s. 6; 1991 (Reg. Sess., 1992), c. 949, s. 2; 2000-140, s. 67(c); 2007-491, s. 20. https://library.partnertax.ai/us-nc/stat/105-164.39 1957, c. 1340, s. 5; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-164.40 1957, c. 1340, s. 5; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-164.41 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.42 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-164.42A 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42B 2001-347, s. 1.3; 2005-276, ss. 33.16, 33.31; 2022-13, s. 3.3. https://library.partnertax.ai/us-nc/stat/105-164.42C 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42D 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42E 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42F 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-164.42G 2001-347, s. 1.3; 2005-276, s. 33.31. https://library.partnertax.ai/us-nc/stat/105-213 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-213.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-218-thru-228 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.3 1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 928, s. 12; 1995, c. 360, s. 1(b); 2013-116, s. 6(a); 2018-5, s. 38.2(e); 2020-88, s. 16(b); 2022-74, s. 9D.15(z). https://library.partnertax.ai/us-nc/stat/105-228.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.4A 2013-116, s. 6(b); 2014-3, s. 14.11; 2018-5, s. 38.2(f); 2022-7, s. 5(a), (b); 2024-29, s. 3(a). https://library.partnertax.ai/us-nc/stat/105-228.5 2021-180, s. 42.8(a); 2022-13, s. 1.6; 2022-74, s. 9D.15(z); 2024-29, s. 10.2. https://library.partnertax.ai/us-nc/stat/105-228.5A 1991, c. 689, s. 298; 1991 (Reg. Sess., 1992), c. 1007, s. 8; 1995, c. 360, s. 1(e). https://library.partnertax.ai/us-nc/stat/105-228.5B 2007-532, s. 4(a), (b); 2008-118, s. 3.2(d), (e); 2009-445, s. 10. https://library.partnertax.ai/us-nc/stat/105-228.5C 2025-89, s. 2B.12(a). https://library.partnertax.ai/us-nc/stat/105-228.6 1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 1031, s. 5.1; 1987, c. 814, s. 4; 1989, c. 346, s. 1. https://library.partnertax.ai/us-nc/stat/105-228.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.8 1945, c. 752, s. 2; 1987, c. 814, s. 1; 1989 (Reg. Sess., 1990), c. 1069, s. 21; 1991, c. 689, s. 291; 1995, c. 360, s. 1(f); 2011-330, s. 10. https://library.partnertax.ai/us-nc/stat/105-228.9 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.11-thru-228.20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.21 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.22-thru-228.24 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.24A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.25-thru-228.27 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.28 1967, c. 986, s. 1; 1999-28, s. 1. https://library.partnertax.ai/us-nc/stat/105-228.29 1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-(c). https://library.partnertax.ai/us-nc/stat/105-228.30 1967, c. 986, s. 1; 1991, c. 689, s. 338; 1991 (Reg. Sess., 1992), c. 1019, s. 1; 1993 (Reg. Sess., 1994), c. 772, s. 2; 1995, c. 456, s. 3; 1999-28, s. 1; 2000-16, s. 1; 2001-427, s. 14(a); 2011-330, s. 30(b); 2013-360, s. 14.4(a). https://library.partnertax.ai/us-nc/stat/105-228.31 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.32 1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999-28, s. 1; 2009-454, s. 2. https://library.partnertax.ai/us-nc/stat/105-228.33 1967, c. 986, s. 1; 1999-28, s. 1. https://library.partnertax.ai/us-nc/stat/105-228.34 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.35 1967, c. 986, s. 1; 1999-28, s. 1; 2000-170, s. 1. https://library.partnertax.ai/us-nc/stat/105-228.36 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.37 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-228.90 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 https://library.partnertax.ai/us-nc/stat/105-229 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-230 1939, c. 158, ss. 901, 902; 1957, c. 498; 1967, c. 823, s. 31; 1969, c. 965, s. 2; 1973, c. 476, s. 193; 1987, c. 644, s. 1; 1989 (Reg. Sess., 1990), c. 1024, s. 19(a); 1993, c. 354, ss. 19, 20; 1998-212, s. 29A.14(l); 2001-387, s. 152; 2018-5, s. 38.10(a). https://library.partnertax.ai/us-nc/stat/105-231 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-232 1939, c. 158, s. 903; c. 370, s. 1; 1943, c. 400, s. 9; 1947, c. 501, s. 9; 1951, c. 29; 1969, c. 541, s. 10; 1973, c. 476, s. 193; c. 1065; 1987, c. 644, s. 2; 1989 (Reg. Sess., 1990), c. 1024, s. 19(b); 1991, c. 645, s. 21; 1993, c. 354, s. 21; 2001-387, s. 153; 2001-487, s. 62(dd). https://library.partnertax.ai/us-nc/stat/105-233 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-234 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-235 1939, c. 158, s. 906; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-236 1939, c. 158, s. 907; 1953, c. 1302, s. 7; 1959, c. 1259, s. 8; 1963, c. 1169, s. 6; 1967, c. 1110, s. 9; 1973, c. 476, s. 193; c. 1287, s. 13; 1979, c. 156, s. 2; 1985, c. 114, s. 11; 1985 (Reg. Sess., 1986), c. 983; 1987 (Reg. Sess., 1988), c. 1076; 1989, c. 557, ss. 7 to 10; 1989 (Reg. Sess., 1990), c. 1005, s. 9; 1991, c. 45, s. 27; 1991 (Reg. Sess., 1992), c. 914, s. 2; c. 1007, s. 10; 1993, c. 354, s. 22; c. 450, s. 10; c. 539, ss. 709, 710, 1292, 1293; 1994, Ex. Sess., c. 24, s. 14(c); 19 https://library.partnertax.ai/us-nc/stat/105-236.1 1997-503, s. 1; 2000-119, s. 1; 2004-124, s. 23.4; 2013-414, s. 17; 2014-3, s. 14.12; 2020-58, s. 6.1; 2023-134, s. 34.2. https://library.partnertax.ai/us-nc/stat/105-237 1939, c. 158, s. 908; c. 370, s. 1; 1973, c. 476, s. 193; 1993, c. 532, s. 1; 1999-438, s. 17; 2015-259, s. 7.2. https://library.partnertax.ai/us-nc/stat/105-237.1 1957, c. 1340, s. 10; 1959, c. 1259, s. 8; 1973, c. 476, s. 193; 1985, c. 114, s. 11; 1991 (Reg. Sess., 1992), c. 1007, s. 11; 2008-107, s. 28.16(f); 2013-316, s. 9(b); 2015-241, s. 32.18(f); 2016-94, s. 38.5(b); 2018-5, s. 38.10(c); 2019-169, s. 3.9(f); 2019-246, s. 7(a); 2020-6, s. 1(c). https://library.partnertax.ai/us-nc/stat/105-238 1939, c. 158, s. 909. https://library.partnertax.ai/us-nc/stat/105-239 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-239.1 1957, c. 1340, s. 10; 1973, c. 476, s. 193; 1993, c. 450, s. 11; 2007-491, s. 27; 2011-284, s. 69. https://library.partnertax.ai/us-nc/stat/105-240 1939, c. 158, s. 911; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-240.1 1957, c. 1340, s. 10; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-241 1939, c. 158, s. 912; 1949, c. 392, s. 6; 1957, c. 1340, s. 5; 1993, c. 450, s. 2; 1999-389, s. 8; 2001-427, s. 6(b); 2005-435, s. 2; 2007-527, s. 31; 2010-95, s. 25; 2012-79, s. 2.15. https://library.partnertax.ai/us-nc/stat/105-241.01 2018-5, s. 38.10(r); 2025-25, s. 29(5). https://library.partnertax.ai/us-nc/stat/105-241.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-241.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-241.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-241.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-241.5 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-241.6 2007-491, s. 1; 2013-414, s. 47(a); 2015-6, s. 2.16; 2016-6, s. 5(a); 2019-169, s. 6.1(a); 2021-180, s. 42.13A(f); 2022-13, s. 5.2. https://library.partnertax.ai/us-nc/stat/105-241.7 2007-491, s. 1; 2011-4, s. 1; 2013-414, s. 47(b); 2016-76, s. 2(a); 2017-204, s. 4.1(a). https://library.partnertax.ai/us-nc/stat/105-241.8 2007-491, s. 1; 2018-5, s. 38.3(e); 2019-169, s. 6.2(a); 2020-58, s. 6.2(a); 2024-28, s. 2.3(a). https://library.partnertax.ai/us-nc/stat/105-241.9 2007-491, s. 1; 2010-95, s. 8(a); 2011-330, s. 34. https://library.partnertax.ai/us-nc/stat/105-241.10 2007-491, s. 1; 2008-107, s. 28.18(d); 2013-316, s. 7(b); 2018-5, s. 38.3(f). https://library.partnertax.ai/us-nc/stat/105-241.11 2007-491, s. 1; 2008-134, s. 5(a); 2010-95, ss. 8(b), 10(b); 2017-204, s. 4.1(b); 2023-12, s. 5.2. https://library.partnertax.ai/us-nc/stat/105-241.12 2007-491, s. 1. https://library.partnertax.ai/us-nc/stat/105-241.13 2007-491, s. 1; 2017-204, s. 4.1(d); 2020-58, s. 4.5. https://library.partnertax.ai/us-nc/stat/105-241.13A 2017-204, s. 4.1(c); 2022-13, s. 5.3. https://library.partnertax.ai/us-nc/stat/105-241.14 2007-491, s. 1; 2008-134, s. 6(a); 2019-6, s. 5.7. https://library.partnertax.ai/us-nc/stat/105-268 1939, c. 158, s. 938. https://library.partnertax.ai/us-nc/stat/105-268.1 1943, c. 747, s. 1; 1971, c. 806, s. 2; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-268.2 1943, c. 747, s. 2; 1971, c. 806, s. 2; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-268.3 1943, c. 747, s. 3; 1971, c. 806, s. 2. https://library.partnertax.ai/us-nc/stat/105-269 1939, c. 158, s. 939; 1963, c. 1169, s. 6; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1005; 2001-380, s. 4. https://library.partnertax.ai/us-nc/stat/105-269.1 1951, c. 643, s. 9; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-269.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-269.3 1963, c. 1169, s. 6; 1991, c. 42, s. 16; 1991 (Reg. Sess., 1992), c. 1007, s. 17; 1993, c. 485, s. 15; 1993 (Reg. Sess., 1994), c. 745, s. 19; 2002-159, s. 31.5(b); 2002-190, s. 2; 2011-145, s. 19.1(g). https://library.partnertax.ai/us-nc/stat/105-269.4 1983, c. 663, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 28. https://library.partnertax.ai/us-nc/stat/105-269.5 1983, c. 865, s. 2; 1991, c. 45, s. 20; 1993, c. 543, s. 6. https://library.partnertax.ai/us-nc/stat/105-269.6 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-269.7 2014-100, s. 8.11(h). https://library.partnertax.ai/us-nc/stat/105-269.8 2017-204, s. 6.2(a); 2020-58, s. 7.1; 2025-27, s. 4.6. https://library.partnertax.ai/us-nc/stat/105-269.9 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-269.10 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-269.11 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-269.12 2000-120, s. 9. https://library.partnertax.ai/us-nc/stat/105-269.14 1999-341, s. 2; 2000-120, s. 10; 2002-72, s. 20; 2003-284, s. 44.1; 2005-276, s. 33.24; 2007-323, s. 31.16.3(i); 2009-451, s. 27A.3(b), (c); 2010-95, s. 42; 2019-6, s. 5.9; 2025-25, s. 29(3). https://library.partnertax.ai/us-nc/stat/105-269.15 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-270 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-271 1939, c. 310, s. 1; 1971, c. 806. s. 1.) § 105-272. Purpose of Subchapter. The purpose of this Subchapter is to provide the machinery for the listing, appraisal, and assessment of property and the levy and collection of taxes on property by counties and municipalities. It is the intent of the General Assembly to make the provisions of this Subchapter uniformly applicable throughout the State, and to assure this objective no local act to become effective on or after July 1, 1971, shall be constru https://library.partnertax.ai/us-nc/stat/105-273 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-274 1939, c. 310, ss. 303, 1800; 1961, c. 1169, s. 8; 1967, c. 1185; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-275 1939, c. 310, s. 303; 1961, c. 1169, s. 8; 1967, c. 1185; 1971, c. 806, s. 1; c. 1121, s. 3; 1973, cc. 290, 451; c. 476, s. 128; c. 484; c. 695, s. 1; c. 790, s. 1; cc. 904, 962, 1028, 1034, 1077; c. 1262, s. 23; c. 1264, s. 1; 1975, cc. 566, 755; c. 764, s. 6; 1977, c. 771, s. 4; c. 782, s. 2; c. 1001, ss. 1, 2; 1977, 2nd Sess., c. 1200, s. 4; 1979, c. 200, s. 1; 1979, 2nd Sess., c. 1092; 1981, c. 86, s. 1; 1981 (Reg. Sess., 1982), c. 1244, ss. 1, 2; 1983, c. 643, ss. 1, 2; c. 693; 1983 (Reg. S https://library.partnertax.ai/us-nc/stat/105-275.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-275.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-276 1939, c. 310, s. 601; 1971, c. 806, s. 1; 1973, c. 1180; 1985, c. 656, s. 38; 1987, c. 813, s. 8; 1995, c. 41, s. 6; 1997-23, s. 2. https://library.partnertax.ai/us-nc/stat/105-277 1947, c. 1026; 1955, c. 697, s. 1; 1961, c. 1169, ss. 6, 7, 71/2; 1963, c. 940; 1971, c. 806, s. 1; 1973, c. 511, s. 4; c. 695, s. 2; 1975, c. 578; 1977, c. 869, s. 1; c. 965; 1979, c. 605, s. 1; 1985, c. 440; c. 656, ss. 52, 52.1; 1985 (Reg. Sess., 1986), c. 947, s. 5; 1987, c. 622, s. 5; c. 813, s. 9; 2003-416, s. 20. https://library.partnertax.ai/us-nc/stat/105-277.001 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-277.01 1973, c. 695, s. 3. https://library.partnertax.ai/us-nc/stat/105-277.1 1971, c. 932, s. 1; 1973, c. 448, s. 1; 1975, c. 881, s. 2; 1977, c. 666, s. 1; 1979, c. 356, s. 1; c. 846, s. 1; 1981, c. 54, s. 1; c. 1052, s. 1; 1985, c. 656, ss. 44, 45; 1985 (Reg. Sess., 1986), c. 982, ss. 19, 20; 1987, c. 45, s. 1; 1993, c. 360, s. 1; 1996, 2nd Ex. Sess., c. 18, s. 15.1(a); 2001-308, s. 1; 2007-484, s. 43.7T(a), (b); 2007-497, ss. 1.1, 2.1, 2.2; 2008-35, s. 3; 2008-107, s. 28.11(c)-(f), (i); 2009-445, s. 22(a). https://library.partnertax.ai/us-nc/stat/105-277.1A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-277.1B 2007-484, s. 43.7T(b); 2007-497, s. 2.3; 2008-35, s. 1.2; 2009-445, s. 22(b). https://library.partnertax.ai/us-nc/stat/105-277.1C 2008-107, s. 28.11(b); 2009-445, s. 22(c); 2010-95, s. 16; 2010-96, s. 41. https://library.partnertax.ai/us-nc/stat/105-277.1D 2009-308, s. 2; 2010-140, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.1E 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-277.1F 2008-35, s. 2.2; 2008-107, s. 28.11(h); 2008-171, s. 2; 2009-308, s. 3; 2011-274, s. 2; 2012-79, s. 1.9; 2013-130, s. 3. https://library.partnertax.ai/us-nc/stat/105-277.02 2015-223, s. 2; 2019-123, s. 2; 2021-113, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.2 1973, c. 709, s. 1; 1975, c. 746, s. 1; 1985, c. 628, s. 1; c. 667, ss. 1, 4; 1987, c. 698, s. 1; 1995, c. 454, s. 1; 1995 (Reg. Sess., 1996), c. 646, s. 17; 1998-98, s. 24; 2002-184, s. 1; 2004-8, s. 1; 2005-313, ss. 1, 2; 2008-146, s. 2.1; 2015-263, s. 12(a); 2022-55, s. 6(a). https://library.partnertax.ai/us-nc/stat/105-277.3 1973, c. 709, s. 1; 1975, c. 746, s. 2; 1983, c. 821; c. 826; 1985, c. 667, ss. 2, 3, 6.1; 1987, c. 698, ss. 2-5; 1987 (Reg. Sess., 1988), c. 1044, s. 13.1; 1989, cc. 99, 736, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 29; 1995, c. 454, s. 2; 1997-272, s. 1; 1998-98, s. 22; 2001-499, s. 1; 2002-184, s. 2; 2005-293, s. 1; 2005-313, s. 3; 2007-484, s. 43.7T(c); 2007-497, s. 3.1; 2008-146, s. 2.2; 2008-171, ss. 4, 5; 2011-9, s. 1; 2013-130, s. 2; 2014-3, s. 14.14(a); 2017-108, s. 3(a); 2022-13, s. 6 https://library.partnertax.ai/us-nc/stat/105-277.4 1973, c. 709, s. 1; c. 905; c. 906, ss. 1, 2; 1975, c. 62; c. 746, ss. 3-7; 1981, c. 835; 1985, c. 518, s. 1; c. 667, ss. 5, 6; 1987, c. 45, s. 1; c. 295, s. 5; c. 698, s. 6; 1987 (Reg. Sess., 1988), c. 1044, s. 13.2; 1995, c. 443, s. 4; c. 454, s. 3; 1997-270, s. 3; 1998-98, s. 23; 1998-150, s. 1; 2001-499, s. 2; 2002-184, s. 3; 2005-313, s. 4; 2006-30, s. 4; 2008-35, s. 2.3; 2015-263, s. 12(b); 2016-76, s. 1; 2020-18, s. 8; 2025-25, s. 29(5). https://library.partnertax.ai/us-nc/stat/105-277.5 1973, c. 709, s. 1; 1975, c. 746, s. 8; 1987, c. 45, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.6 1973, c. 709, s. 1; 1975, c. 746, ss. 9, 10; 1987, c. 45, s. 1, c. 295, s. 2. https://library.partnertax.ai/us-nc/stat/105-277.7 1973, c. 709, s. 1; 1975, c. 746, s. 11; 1985, c. 628, s. 2; 1989, c. 727, s. 218(44); c. 736, s. 2; 1997-261, s. 109; 1997-443, s. 11A.119(a); 2002-184, s. 4; 2005-313, s. 5; 2005-386, s. 1.3; 2011-145, s. 13.25(oo); 2013-155, s. 7. https://library.partnertax.ai/us-nc/stat/105-277.8 1979, c. 686, s. 1; 1987, c. 130; 2012-157, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.9 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-277.9A 2011-30, s. 2. https://library.partnertax.ai/us-nc/stat/105-277.10 1989, c. 674, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.11 2003-403, s. 21. https://library.partnertax.ai/us-nc/stat/105-277.12 1997-355, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.13 2000-158, s. 1; 2015-241, s. 14.30(u); 2025-53, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.13 2000-158, s. 1; 2015-241, s. 14.30(u); 2025-53, s. 1. https://library.partnertax.ai/us-nc/stat/105-277.14 2007-485, s. 1; 2008-35, s. 2.4; 2009-445, s. 23(b). https://library.partnertax.ai/us-nc/stat/105-277.15 2008-171, s. 1; 2018-95, s. 1; 2022-45, s. 3(a), (b). https://library.partnertax.ai/us-nc/stat/105-277.15A 2013-130, s. 1; 2014-39, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-277.16 2008-146, s. 3.1; 2008-187, s. 47.6. https://library.partnertax.ai/us-nc/stat/105-277.17 2009-481, s. 1. https://library.partnertax.ai/us-nc/stat/105-278 1977, c. 869, s. 2; 1981, c. 501; 1989, c. 706, s. 3.1; 2005-435, s. 38; 2006-162, s. 28; 2008-35, s. 2.5; 2010-95, s. 17; 2021-180, s. 42.13F(a). https://library.partnertax.ai/us-nc/stat/105-278.1 1973, c. 695, s. 4; 1987, c. 777, s. 1; 2005-435, s. 39; 2021-90, s. 25(b). https://library.partnertax.ai/us-nc/stat/105-278.2 1973, c. 695, s. 4; 1987, c. 724; 2018-113, s. 15; 2021-180, s. 42.12(a). https://library.partnertax.ai/us-nc/stat/105-278.3 1973, c. 695, s. 4; c. 1421; 1975, c. 848; 1977, c. 867; 2005-435, s. 59(a); 2015-185, s. 1(a). https://library.partnertax.ai/us-nc/stat/105-278.4 1973, c. 695, s. 4; 1991 (Reg. Sess., 1992), c. 926, s. 1; 2004-173, s. 1; 2011-145, s. 9.18(f). https://library.partnertax.ai/us-nc/stat/105-278.5 1973, c. 695, s. 4. https://library.partnertax.ai/us-nc/stat/105-278.6 1973, c. 695, s. 4; 1975, c. 808; 1993, c. 230, s. 1; 2008-35, s. 2.6; 2009-481, s. 2; 2010-95, s. 18; 2011-368, s. 1. https://library.partnertax.ai/us-nc/stat/105-241.15 2007-491, s. 1; 2016-76, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-241.16 2007-491, s. 1; 2010-95, s. 9; 2017-204, s. 4.1(e). https://library.partnertax.ai/us-nc/stat/105-241.17 2007-491, s. 1. https://library.partnertax.ai/us-nc/stat/105-241.18 2008-107, s. 28.28(b). https://library.partnertax.ai/us-nc/stat/105-241.19 2007-491, s. 1; 2008-107, s. 28.28(c). https://library.partnertax.ai/us-nc/stat/105-241.20 2007-491, s. 1; 2019-169, s. 6.5. https://library.partnertax.ai/us-nc/stat/105-241.21 2007-491, s. 1; 2022-13, s. 5.4(a). https://library.partnertax.ai/us-nc/stat/105-241.22 2007-491, s. 1; 2008-134, s. 7(a); 2010-31, s. 31.10(c); 2017-204, s. 4.2; 2019-169, s. 6.7. https://library.partnertax.ai/us-nc/stat/105-241.23 2007-491, s. 1. https://library.partnertax.ai/us-nc/stat/105-241.24 2023-12, s. 5.3(a). https://library.partnertax.ai/us-nc/stat/105-242 1939, c. 158, s. 913; 1941, c. 50, s. 10; 1949, c. 392, s. 6; 1951, c. 643, s. 9; 1955, c. 1285; c. 1350, s. 23; 1957, c. 1340, s. 10; 1959, c. 368; 1963, c. 1169, s. 6; 1969, c. 1071, s. 1; 1973, c. 476, s. 193; c. 1287, s. 13; 1979, c. 103, ss. 1, 2; c. 179, s. 5; 1979, 2nd Sess., c. 1085, s. 1; 1989, c. 37, s. 6; c. 580; 1991, c. 228, s. 1; 1991 (Reg. Sess., 1992), c. 1007, ss. 12, 13; 1993, c. 532, s. 5; 1997-121, s. 1; 1999-456, s. 59; 2003-349, s. 2; 2007-491, ss. 28, 29, 31; 2010-31, s. 3 https://library.partnertax.ai/us-nc/stat/105-242.1 2007-491, s. 30; 2010-31, s. 31.8(i); 2023-12, s. 5.1(b). https://library.partnertax.ai/us-nc/stat/105-242.2 1939, c. 158, s. 923; 1941, c. 50, s. 10; 1955, c. 1350, s. 23; 1973, c. 476, s. 193; c. 1287, s. 13; 1983, c. 220, s. 1; 1991, c. 690, s. 7; 1991 (Reg. Sess., 1992), c. 1007, s. 15; 1995, c. 390, s. 15; 1995 (Reg. Sess., 1996), c. 647, s. 52; 1997-6, s. 9; 1998-212, s. 29A.14(p); 1999-337, s. 34; 2007-491, s. 34; 2008-134, s. 10(a); 2013-414, s. 56(a); 2014-3, s. 14.18; 2016-5, s. 5.1(a); 2018-5, s. 38.10(b); 2020-58, s. 6.3. https://library.partnertax.ai/us-nc/stat/105-243 1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007-491, s. 32. https://library.partnertax.ai/us-nc/stat/105-243.1 2001-380, ss. 2, 8; 2002-126, s. 22.2; 2003-349, s. 3; 2004-124, ss. 23.2(a), 23.3(c); 2004-170, s. 22.5; 2005-276, ss. 22.1(a), (b), 22.6(a); 2006-66, ss. 19.2, 19.3(a); 2007-323, s. 6.9(a); 2007-491, s. 33; 2012-152, s. 1; 2012-194, s. 61.5(b); 2014-3, s. 10.1(d); 2014-100, s. 26.1; 2015-109, s. 1; 2015-241, s. 28.2; 2019-169, s. 5.1(a); 2020-58, s. 6.4(a), (b); 2021-180, s. 34.1. https://library.partnertax.ai/us-nc/stat/105-244 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-244.1 1949, c. 392, s. 6; 1973, c. 476, s. 193; 2011-183, s. 73. https://library.partnertax.ai/us-nc/stat/105-244.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-244.3 2017-204, s. 2.8(c); 2018-5, s. 38.5(q); 2019-6, s. 5.8; 2019-169, s. 3.6. https://library.partnertax.ai/us-nc/stat/105-244.4 2017-204, s. 2.8A; 2017-212, s. 7.1(a); 2019-169, s. 3.7. https://library.partnertax.ai/us-nc/stat/105-244.4A 2020-6, s. 3(d); 2020-58, s. 3.6. https://library.partnertax.ai/us-nc/stat/105-245 1939, c. 158, s. 916; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-246 1939, c. 158, s. 917. https://library.partnertax.ai/us-nc/stat/105-247 1939, c. 158, s. 918. https://library.partnertax.ai/us-nc/stat/105-248 1939, c. 158, s. 919; 1981, c. 3; 1993 (Reg. Sess., 1994), c. 745, s. 17. https://library.partnertax.ai/us-nc/stat/105-248.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-249 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-249.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-249.2 1967, c. 706, s. 1; 1991, c. 439, s. 1; 1991 (Reg. Sess., 1992), c. 922, s. 10; 2001-87, s. 1; 2001-414, s. 24; 2006-162, s. 18; 2008-187, s. 16; 2022-13, s. 5.5(a); 2023-12, s. 1.7(a). https://library.partnertax.ai/us-nc/stat/105-249.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-250 1939, c. 158, s. 920. https://library.partnertax.ai/us-nc/stat/105-250.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-251 1939, c. 158, s. 921; 1973, c. 476, s. 193; 1993 (Reg. Sess., 1994), c. 661, s. 2; 2008-134, s. 71; 2021-180, s. 42.13B(f). https://library.partnertax.ai/us-nc/stat/105-251.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-251.2 2015-259, s. 7.3(a); 2017-204, s. 3.2; 2018-5, s. 38.10(o). https://library.partnertax.ai/us-nc/stat/105-252 1939, c. 158, s. 922; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 5. https://library.partnertax.ai/us-nc/stat/105-252.1 2020-58, s. 4.4(b); 2021-180, s. 42.13A(g). https://library.partnertax.ai/us-nc/stat/105-253 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-254 1939, c. 158, s. 924; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 6. https://library.partnertax.ai/us-nc/stat/105-254.1 2016-112, s. 1. https://library.partnertax.ai/us-nc/stat/105-255 1939, c. 158, s. 925; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-256 1939, c. 158, s. 926; 1955, c. 1350, s. 8; 1973, c. 476, s. 193; 1991, c. 10, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 16; 1993, c. 433, s. 1; c. 532, s. 6; 2001-414, ss. 25, 26; 2002-87, s. 8; 2002-126, s. 22.5; 2004-124, s. 23.3(b); 2006-6, s. 10; 2006-66, s. 19.3(b); 2007-491, ss. 35, 36; 2010-166, s. 1.21; 2011-330, ss. 33(a), 35; 2013-414, s. 18(a); 2015-241, s. 14.30(s); 2015-259, s. 7.3(b); 2021-180, s. 37.10. https://library.partnertax.ai/us-nc/stat/105-256.1 1997-475, s. 6.10. https://library.partnertax.ai/us-nc/stat/105-257 1933, c. 88, s. 2; 1955, c. 1350, s. 9; 1973, c. 476, s. 193; 1991, c. 10, s. 2. https://library.partnertax.ai/us-nc/stat/105-258 1939, c. 158, s. 927; 1943, c. 400, s. 9; 1955, c. 435; 1959, c. 1259, s. 8A; 1973, c. 476, s. 193; 1987 (Reg. Sess., 1988), c. 1044, s. 1; 1991, c. 157, s. 1; 2007-527, s. 15; 2013-414, s. 1(i). https://library.partnertax.ai/us-nc/stat/105-258.1 1993, c. 532, s. 7; 1993 (Reg. Sess., 1994), c. 745, s. 18; 2007-491, s. 37. https://library.partnertax.ai/us-nc/stat/105-258.2 2008-107, s. 28.16(c), (d). https://library.partnertax.ai/us-nc/stat/105-258.3 1939, c. 158, s. 217; 1973, c. 476, s. 193; 2019-169, s. 6.6(a), (b). https://library.partnertax.ai/us-nc/stat/105-259 1939, c. 158, s. 928; 1951, c. 190, s. 2; 1973, c. 476, s. 193; c. 903, s. 4; c. 1287, s. 13; 1975, c. 19, s. 29; c. 275, s. 7; 1977, c. 657, s. 6; 1979, c. 495; 1983, c. 7; 1983 (Reg. Sess., 1984), c. 1004, s. 3; c. 1034, s. 125; 1987, c. 440, s. 4; 1989, c. 628; c. 728, s. 1.47; 1989 (Reg. Sess., 1990), c. 945, s. 15; 1993, c. 485, s. 31; c. 539, s. 712; 1994, Ex. Sess., c. 14, s. 51; c. 24, s. 14(c); 1993 (Reg. Sess., 1994), c. 679, s. 8.4; 1995, c. 17, s. 11; c. 21, s. 2; 1997-118, s. 6; 199 https://library.partnertax.ai/us-nc/stat/105-260 1939, c. 158, s. 929; 1973, c. 476, s. 193; 1981, c. 859, s. 79; c. 1127, s. 53; 1993, c. 532, s. 8. https://library.partnertax.ai/us-nc/stat/105-260.1 1985, c. 258; 2014-3, s. 9.4. https://library.partnertax.ai/us-nc/stat/105-261 1939, c. 158, s. 930; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-262 1939, c. 158, s. 931; 1955, c. 1350, s. 2; 1973, c. 476, s. 193; 1981, c. 859, s. 80; c. 1127, s. 53; 1991, c. 45, s. 28; c. 477, s. 7; 1995, c. 507, s. 27.8(p); 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2007-491, s. 39; 2010-31, s. 31.10(f); 2012-43, s. 1; 2012-79, s. 1.14(d). https://library.partnertax.ai/us-nc/stat/105-262.1 2012-43, s. 2; 2013-414, s. 48; 2025-25, s. 29(3), (6). https://library.partnertax.ai/us-nc/stat/105-263 1939, c. 158, s. 932; 1973, c. 476, s. 193; 1977, c. 1114, s. 2; 1989 (Reg. Sess., 1990), c. 984, s. 14; 1991 (Reg. Sess., 1992), c. 930, s. 11; 1997-300, s. 1; 2007-491, s. 44(1)a; 2008-107, s. 28.18(c); 2010-95, s. 10(a); 2012-79, s. 1.8; 2013-414, s. 1(j); 2018-5, s. 38.4(a), 38.10(q); 2022-13, s. 5.5(b). https://library.partnertax.ai/us-nc/stat/105-264 1939, c. 158, s. 933; 1955, c. 1350, s. 4; 1957, c. 1340, s. 14; 1973, c. 476, s. 193; 1991, c. 45, s. 29; 1993, c. 532, s. 9; 1998-98, s. 21; 2008-107, s. 28.16(e); 2010-31, s. 31.7A(a); 2011-390, s. 6; 2016-103, s. 6. https://library.partnertax.ai/us-nc/stat/105-264.1 2008-134, s. 12(a). https://library.partnertax.ai/us-nc/stat/105-264.2 2016-103, s. 5; 2025-25, s. 29(5). https://library.partnertax.ai/us-nc/stat/105-265 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-266 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-266.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-266.2 1997-213, s. 1; 2007-491, s. 44(1)c. https://library.partnertax.ai/us-nc/stat/105-267 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-267.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-278.6A 1939, c. 310, s. 303; 1961, c. 1169, s. 8; 1967, c. 1185; 1971, c. 806, s. 1; c. 1121, s. 3; 1973, cc. 290, 451; c. 476, s. 128; c. 484; c. 695, s. 1; c. 790, s. 1; cc. 904, 962, 1028, 1034, 1077; c. 1262, s. 23; c. 1264, s. 1; 1975, cc. 566, 755; c. 764, s. 6; 1977, c. 771, s. 4; c. 782, s. 2; c. 1001, ss. 1, 2; 1977, 2nd Sess., c. 1200, s. 4; 1979, c. 200, s. 1; 1979, 2nd Sess., c. 1092; 1981, c. 86, s. 1; 1981 (Reg. Sess., 1982), c. 1244, ss. 1, 2; 1983, c. 643, ss. 1, 2; c. 693; 1983 (Reg. S https://library.partnertax.ai/us-nc/stat/105-278.7 1973, c. 695, s. 4; 1995 (Reg. Sess., 1996), c. 646, s. 15; 2005-435, ss. 59(b), 59(c). https://library.partnertax.ai/us-nc/stat/105-278.8 1973, c. 695, s. 4. https://library.partnertax.ai/us-nc/stat/105-278.9 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-279 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-280 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-281 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-282 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-282.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-282.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-283 1939, c. 310, s. 500; 1953, c. 970, s. 5; 1955, c. 1100, s. 2; 1959, c. 682; 1967, c. 892, s. 7; 1969, c. 945, s. 1; 1971, c. 806, s. 1; 1973, c. 695, s. 11; 1977, 2nd Sess., c. 1297. https://library.partnertax.ai/us-nc/stat/105-284 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-285 1939, c. 310, s. 302; 1945, c. 973; 1971, c. 806, s. 1; 1973, c. 735; 1985, c. 656, s. 21; 1987, c. 813, s. 12; 1993, c. 485, s. 17. https://library.partnertax.ai/us-nc/stat/105-286 1939, c. 310, s. 300; 1941, c. 282, ss. 1, 11/2; 1943, c. 634, s. 1; 1945, c. 5; 1947, c. 50; 1949, c. 109; 1951, c. 847; 1953, c. 395; 1955, c. 1273; 1957, c. 1453, s. 1; 1959, c. 704, s. 1; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 45, s. 1; 2008-146, s. 1.1. https://library.partnertax.ai/us-nc/stat/105-287 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-288 1939, c. 310, ss. 200, 201; 1941, c. 327, s. 6; 1947, c. 184; 1961, c. 547, s. 1; 1967, c. 1196, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1991, c. 110, s. 1; 1991 (Reg. Sess., 1992), c. 1007, s. 20; c. 1016, s. 2; 1995, c. 41, s. 5; 2000-67, s. 7.11; 2005-276, s. 22.5(a); 2007-308, s. 1; 2017-206, s. 2(a). https://library.partnertax.ai/us-nc/stat/105-289 1939, c. 310, s. 202; 1955, c. 1350, s. 10; 1967, c. 1196, s. 3; 1969, c. 7, s. 1; 1971, c. 806, s. 1; 1973, c. 47, s. 2; c. 476, s. 193; 1975, c. 275, s. 9; c. 508, s. 1; 1981, c. 387, ss. 1, 2; 1983, c. 813, s. 1; 1985, c. 601, s. 3; c. 628, s. 3; 1987, c. 45, s. 1; c. 46, s. 1; c. 440, s. 1; c. 830, s. 84(a); 1987 (Reg. Sess., 1988), c. 1052, s. 1; 1989, c. 79, ss. 2, 4; c. 736, s. 3; 1991, c. 110, s. 2; 1993, c. 485, s. 35; 2002-184, s. 5; 2005-313, s. 6. https://library.partnertax.ai/us-nc/stat/105-289.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-290 1939, c. 310, ss. 202, 1107, 1109; 1955, c. 1350, s. 10; 1967, c. 1196, s. 3; 1969, c. 7, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 295, ss. 3, 9; c. 680, ss. 4, 5; 1989 (Reg. Sess., 1990), c. 1005, ss. 1, 2; 1991 (Reg. Sess., 1992), c. 1016, s. 1; 1993, c. 539, s. 713; 1994, Ex. Sess., c. 24, s. 14(c); 1997-205, s. 1; 2007-251, ss. 3, 4; 2007-491, s. 44(1)a; 2014-120, s. 7(b). https://library.partnertax.ai/us-nc/stat/105-291 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-294 1939, c. 310, ss. 400, 401; 1953, c. 970, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss. 1, 2; 1997-23, s. 5. https://library.partnertax.ai/us-nc/stat/105-295 1939, c. 310, s. 402; 1971, c. 806, s. 1; 1987, c. 45, s. 1; 1991, c. 110, s. 4; 1991 (Reg. Sess., 1992), c. 1007, s. 21. https://library.partnertax.ai/us-nc/stat/105-296 1939, c. 310, ss. 403, 404; 1953, c. 970, s. 3; 1955, c. 1012, s. 1; 1957, c. 202; 1959, c. 740, s. 3; 1963, c. 302; 1971, c. 806, s. 1; 1973, c. 560; 1983, c. 813, s. 3; 1985, c. 518, s. 2; 1987, c. 43, s. 2; c. 45, ss. 1, 2; c. 830, s. 84(b); 1987 (Reg. Sess., 1988), c. 1044, s. 13; 1991, c. 34, s. 2; c. 77, s. 1; 1993, c. 539, ss. 715, 716; 1994, Ex. Sess., c. 24, s. 14(c); 2001-139, ss. 3-5; 2002-184, s. 6; 2005-313, s. 7; 2005-386, s. 1.4; 2011-145, s. 13.25(pp); 2011-238, s. 2; 2011-401, s https://library.partnertax.ai/us-nc/stat/105-297 1939, c. 310, s. 409; 1955, c. 866; 1963, c. 625; 1967, cc. 59, 293; 1971, c. 802, s. 11; c. 806, s. 1; 1987, c. 45, s. 1. https://library.partnertax.ai/us-nc/stat/105-298 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-299 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-301 1939, c. 310, s. 700; 1971, c. 806, s. 1; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-302 1939, c. 310, s. 701; 1971, c. 806, s. 1; 1983, c. 785, s. 1; 1987, c. 45, s. 1. https://library.partnertax.ai/us-nc/stat/105-302.1 1979, c. 45, s. 1; 1987, c. 45, s.1 https://library.partnertax.ai/us-nc/stat/105-303 1939, c. 310, s. 701; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 789; 1987, c. 43, s. 4; c. 45, s. 1; 1999-297, s. 3. https://library.partnertax.ai/us-nc/stat/105-304 1939, c. 310, s. 800; 1947, c. 836; 1951, c. 1102, s. 1; 1955, c. 1012, ss. 2, 3; 1969, c. 940; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 1180; 2001-279, s. 1; 2006-30, s. 1; 2011-238, s. 1. https://library.partnertax.ai/us-nc/stat/105-305 1939, c. 310, s. 801; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1995, c. 41, s. 8; 1997-456, s. 43(a). https://library.partnertax.ai/us-nc/stat/105-306 1939, c. 310, s. 802; 1971, c. 806, s. 1; 1983, c. 785, s. 2; 1987, c. 45, s. 1; 2011-284, s. 71. https://library.partnertax.ai/us-nc/stat/105-307 1939, c. 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3. https://library.partnertax.ai/us-nc/stat/105-308 1939, c. 310, s. 901; 1957, c. 848; 1971, c. 806, s. 1; 1977, c. 92; 1987, c. 43, s. 4, c. 45, s. 1; 1993, c. 539, s. 717; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-309 1939, c. 310, s. 900; 1941, c. 221, s. 1; 1953, c. 970, s. 6; 1955, c. 34; 1971, c. 806, s. 1; 1973, c. 448, s. 2; c. 476, s. 193; 1975, c. 881, s. 3; 1977, c. 666, s. 2; 1979, c. 846, s. 2; 1981, c. 54, ss. 4-6; c. 1052, s. 1; 1985, c. 656, ss. 47, 51; 1985 (Reg. Sess., 1986), c. 947, s. 9; c. 982, s. 23; 1987, c. 43, s. 6; c. 45, s. 1; 1993, c. 360, s. 2; 1996, 2nd Ex. Sess., c. 18, s. 15.1(b); 1998-98, s. 111; 2001-308, s. 2; 2007-484, s. 43.7T(b); 2007-497, s. 2.5; 2014-3, s. 14.20(a). https://library.partnertax.ai/us-nc/stat/105-310 1939, c. 310, s. 902; 1971, c. 806, s. 1; 1993, c. 539, s. 718; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-310.1 2011-238, s. 4. https://library.partnertax.ai/us-nc/stat/105-311 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-313 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 777, s. 3. https://library.partnertax.ai/us-nc/stat/105-314 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-315 1939, c. 310, ss. 1001, 1002; 1955, c. 1069, ss. 2, 3; 1965, c. 592; 1971, c. 806, s. 1; 1987, c. 45, s. 1; c. 813, s. 14; 2014-3, s. 14.21. https://library.partnertax.ai/us-nc/stat/105-316 1939, c. 310, s. 1002; 1955, c. 1069, s. 3; 1965, c. 592; 1971, c. 806, s. 1; 1985, c. 378, ss. 1, 2; 1987, c. 45, s. 1. https://library.partnertax.ai/us-nc/stat/105-316.1 1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, ss. 1, 2. https://library.partnertax.ai/us-nc/stat/105-316.2 1975, c. 881, s. 1. https://library.partnertax.ai/us-nc/stat/105-316.3 1975, c. 881, s. 1. https://library.partnertax.ai/us-nc/stat/105-316.4 1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, s. 3. https://library.partnertax.ai/us-nc/stat/105-316.5 1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, s. 1. https://library.partnertax.ai/us-nc/stat/105-316.6 1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, ss. 1, 4, 5; 1993, c. 539, s. 719; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-316.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-317 1939, c. 310, s. 501; 1959, c. 704, s. 4; 1967, c. 944; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 5; 1981, c. 224; c. 678, s. 1; 1985, c. 216, s. 2; c. 628, s. 4; 1987, c. 45, s. 1; c. 295, s. 1; 1997-226, s. 5. https://library.partnertax.ai/us-nc/stat/105-317.1 1971, c. 806, s. 1; 1987, c. 813, s. 15; 2002-156, s. 2; 2018-113, s. 14(a); 2025-25, s. 29(5). https://library.partnertax.ai/us-nc/stat/105-317.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-318 1939, c. 310, s. 907; 1971, c. 806, s. 1; 1973, c. 476, s. 193.) § 105-319. Tax records; preparation of scroll and tax book. (a) For each year there shall be prepared for each county and tax-levying municipality a scroll (showing property valuations) and a tax book (showing the amount of taxes due) or a combined record (showing both property valuation and taxes due). The governing body of the county or municipality shall have authority to determine whether the tax records shall be prepared in co https://library.partnertax.ai/us-nc/stat/105-320 1939, c. 310, s. 1102; 1961, c. 380; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1985, c. 656, s. 23; 1985 (Reg. Sess., 1986), c. 947, s. 6; 1987, c. 813, ss. 16, 17; 1987 (Reg. Sess., 1988), c. 1041, ss. 1.2, 1.3; 1991, c. 45, s. 14(c); 2014-3, s. 14.20(b); 2018-5, s. 38.10(i). https://library.partnertax.ai/us-nc/stat/105-321 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-322 1939, c. 310, s. 1105; 1965, c. 191; 1967, c. 1196, s. 6; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 863; 1987, c. 45, s. 1; 1989, c. 79, s. 3; c. 176, s. 1; c. 196; 1991, c. 110, s. 5; 1991 (Reg. Sess., 1992), c. 1007, s. 22; 1993, c. 539, s. 720; 1994, Ex. Sess., c. 24, s. 14(c); 2001-139, ss. 6, 7; 2002-156, s. 3. https://library.partnertax.ai/us-nc/stat/105-323 1939, c. 310, s. 1106; 1971, c. 806, s. 1; 1999-456, s. 59. https://library.partnertax.ai/us-nc/stat/105-324 1939, c. 310, s. 1108; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 45, s. 1, c. 295, s, 8, c. 680, s. 6; 1989, c. 176, s. 2. https://library.partnertax.ai/us-nc/stat/105-325.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-326 1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1987, c. 45, s. 1. https://library.partnertax.ai/us-nc/stat/105-327 1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1973, c. 476, s. 193. https://library.partnertax.ai/us-nc/stat/105-328 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-330 1991, c. 624, s. 1; 2005-294, s. 1; 2006-259, s. 31.5; 2007-527, s. 22(b); 2008-134, s. 65; 2009-445, s. 24(a); 2010-95, s. 22(c); 2011-330, s. 42(a); 2012-79, s. 3.6; 2013-414, s. 70(b), (d). https://library.partnertax.ai/us-nc/stat/105-330.1 1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 3; 1993, c. 485, s. 18; c. 543, s. 4; 1993 (Reg. Sess., 1994), c. 745, s. 1; 2000-140, s. 75(a); 2007-471, s. 6; 2009-445, ss. 24(a), 25(a); 2010-95, s. 22(c), (d); 2013-414, ss. 70(b), (c), 72. https://library.partnertax.ai/us-nc/stat/105-330.2 1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 4; 1995, c. 510, s. 1; 1995 (Reg. Sess., 1996), c. 646, s. 24; 1997-6, s. 10; 1999-353, s. 1; 2005-294, s. 2; 2005-303, s. 1; 2006-259, s. 31.5; 2007-527, s. 22(b); 2008-134, ss. 61, 65; 2009-445, s. 24(a); 2010-95, s. 22(c); 2011-330, s. 42(a); 2012-79, ss. 3.2, 3.6; 2013-414, ss. 70(b), (d), 71(a), (b). https://library.partnertax.ai/us-nc/stat/105-330.3 1991, c. 624, s. 1; 2008-134, s. 62; 2009-445, s. 24(a); 2010-95, s. 22(c); 2012-79, s. 3.3; 2013-414, ss. 70(b), 71(a), (c); 2017-204, s. 5.1(a). https://library.partnertax.ai/us-nc/stat/105-330.4 1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 5; 1995, c. 510, s. 2; 2001-139, s. 8; 2005-294, ss. 3, 4, 5; 2006-259, s. 31.5; 2007-471, s. 3; 2007-527, s. 22(b); 2008-134, s. 65; 2009-445, ss. 24(a), 25(a); 2010-95, s. 22(c), (d); 2011-330, ss. 40, 42(a); 2012-79, ss. 3.4, 3.6; 2013-414, ss. 70(b)-(d), 71(a), (d); 2015-204, s. 1. https://library.partnertax.ai/us-nc/stat/105-330.5 1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 6; 1995, c. 24, s. 1; c. 329, s. 2; c. 510, s. 3; 2005-294, s. 6; 2005-313, s. 8; 2006-259, s. 31.5; 2007-471, ss. 4, 5; 2007-527, s. 22(b); 2008-134, s. 65; 2009-445, ss. 24(a), 25(a); 2010-95, s. 22(c), (d); 2011-330, s. 42(a); 2012-79, ss. 3.5, 3.6; 2013-372, s. 2(b); 2013-414, s. 70(b)-(d); 2014-3, s. 13.3; 2015-108, s. 1; 2025-25, s. 29(1). https://library.partnertax.ai/us-nc/stat/105-330.6 1991, c. 624, s. 1; 1991 (Reg. Sess., 1992), c. 961, s. 7; 1995, c. 510, s. 4; 1998-139, s. 3; 2001-406, s. 1; 2001-497, s. 1(a); 2005-313, s. 9; 2017-204, s. 5.2. https://library.partnertax.ai/us-nc/stat/105-330.7 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-330.8 1991, c. 624, s. 1; 2009-445, s. 24(a); 2010-95, s. 22(c); 2013-414, s. 70(b). https://library.partnertax.ai/us-nc/stat/105-330.9 1995, c 512, s 2; 2009-445, s. 24(a); 2013-414, s. 70(b); 2017-10, s. 2.8. https://library.partnertax.ai/us-nc/stat/105-330.10 2005-294, ss. 8, 9; 2006-30, s. 3; 2006-259, s. 31.5; 2007-471, s. 7(a); 2007-527, s. 22(a)-(c); 2008-134, ss. 63, 65, 66, 79; 2009-445, s. 25(b); 2010-95, s. 22(a), (b), (e); 2011-330, s. 42(a)-(c); 2013-414, s. 70(a), (c), (d); 2015-241, s. 29.30(n). https://library.partnertax.ai/us-nc/stat/105-330.11 2008-134, s. 64; 2009-445, s. 24(a); 2013-414, s. 70(b). https://library.partnertax.ai/us-nc/stat/105-330.12-thru-332 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-333 1939, c. 310, ss. 1600-1605; 1943, c. 634, s. 3; 1965, c. 287, s. 17; 1971, c. 806, s. 1; c. 1121, s. 4; 1973, c. 198; c. 783, ss. 1-5; c. 1180; 1991 (Reg. Sess., 1992), c. 961, s. 1; 1995, c. 350, ss. 1, 2; 1995 (Reg. Sess., 1996), c. 646, s. 18; 1997-23, ss. 6, 7; 1998-98, s. 25; 2010-95, ss. 19, 20; 2011-330, s. 41; 2014-3, s. 11.1(a). https://library.partnertax.ai/us-nc/stat/105-334 1939, c. 310, ss. 1600-1606; 1943, c. 634, s. 3; 1965, c. 287, s. 17; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1993, c. 539, s. 721; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-335 1939, c. 310, s. 1608; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 783, s. 6; c. 1180; 2014-3, s. 11.1(b). https://library.partnertax.ai/us-nc/stat/105-336 1939, c. 310, s. 1608; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 2014-3, s. 11.1(c). https://library.partnertax.ai/us-nc/stat/105-337 1939, c. 310, s. 1609; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 2014-3, s. 11.1(d). https://library.partnertax.ai/us-nc/stat/105-338 1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 1180; 1997-456, s. 27; 2014-3, s. 11.1(e); 2015-6, s. 2.17(a); 2017-204, s. 5.3. https://library.partnertax.ai/us-nc/stat/105-339 1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 18; 2014-3, s. 11.1(f); 2015-6, s. 2.17(b). https://library.partnertax.ai/us-nc/stat/105-339.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-340 1939, c. 310, s. 1620; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 19. https://library.partnertax.ai/us-nc/stat/105-341 1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 20. https://library.partnertax.ai/us-nc/stat/105-342 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1979, c. 584, s. 2; c. 665, s. 1; 1985, c. 601, s. 4; 1987 (Reg. Sess., 1988), c. 1052, s. 1. https://library.partnertax.ai/us-nc/stat/105-343 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-345 1979, c. 584, s. 3; 1983, c. 565; 2023-54, s. 11. https://library.partnertax.ai/us-nc/stat/105-345.1 1979, c. 584, s. 3. https://library.partnertax.ai/us-nc/stat/105-345.2 1979, c. 584, s. 3; 2023-54, s. 12. https://library.partnertax.ai/us-nc/stat/105-345.3 1979, c. 584, s. 3. https://library.partnertax.ai/us-nc/stat/105-345.4 1979, c. 584, s. 3.) § 105-345.5. Judgment on appeal enforced by mandamus. In all cases in which, upon appeal, an order or decision of the Property Tax Commission is affirmed, in whole or in part, the appellate court may include in its decree a mandamus to the appropriate party to put said order in force, or so much thereof as shall be affirmed, or the appellate court may make such other order as it deems appropriate. (1979, c. 584, s. 3. https://library.partnertax.ai/us-nc/stat/105-346 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-347 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-349 1939, c. 310, ss. 1701, 1702; 1957, c. 537; 1971, c. 806, s. 1; 1991, c. 110, s. 6; 1991 (Reg. Sess., 1992), c. 1007, s. 23. https://library.partnertax.ai/us-nc/stat/105-350 1939, c. 310, s. 1703; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-351 1939, c. 310, s. 1703; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-352 1939, c. 310, s. 1707; 1971, c. 806, s. 1; 1993, c. 539, s. 722; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-353 1939, c. 310, s. 1712; 1971, c. 806, s. 1; 1989, c. 578, s. 2. https://library.partnertax.ai/us-nc/stat/105-354 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-355 1939, c. 310, s. 1704; 1971, c. 806, s. 1; 1973, c. 564, s. 4. https://library.partnertax.ai/us-nc/stat/105-356 1939, c. 310, s. 1704; 1971, c. 806, s. 1; 2020-3, s. 1.4(b). https://library.partnertax.ai/us-nc/stat/105-357 1939, c. 310, s. 1710; 1971, c. 806, s. 1; 1987, c. 661; 1989, c. 578, s. 3; 1989 (Reg. Sess., 1990), c. 1005, s. 8; 1991, c. 584, s. 2; 1999-434, s. 6; 2001-487, s. 25; 2002-156, s. 1; 2005-134, s. 1; 2005-313, s. 10. https://library.partnertax.ai/us-nc/stat/105-358 1939, c. 310, ss. 1708, 1709; 1971, c. 806, s. 1; 2002-156, s. 1.2; 2003-416, s. 10. https://library.partnertax.ai/us-nc/stat/105-359 1939, c. 310, ss. 1706, 1707; 1969, c. 921, s. 2; 1971, c. 806, s. 1; 1993, c. 539, s. 723; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-360 1939, c. 310, s. 1403; 1943, c. 667; 1945, c. 247, s. 3; c. 1041; 1947, c. 888, s. 1; 1969, c. 921, s. 1; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 327, s. 2; c. 630; 1979, c. 233, ss. 1, 2; 1987, c. 93, ss. 1, 2; 2008-35, s. 2.7; 2011-3, s. 3(a). https://library.partnertax.ai/us-nc/stat/105-361 1939, c. 310, s. 1711; 1971, c. 806, s. 1; 1973, c. 604; c. 1340; 2003-399, s. 1; 2009-445, s. 26; 2025-25, s. 29(5). https://library.partnertax.ai/us-nc/stat/105-362 1939, c. 310, s. 1704; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-363 1901, c. 558, ss. 13, 14, 47; Rev., s. 2860; C.S., s. 7983; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-364 1939, c. 310, s. 1714; 1955, c. 909; 1963, c. 132; 1971, c. 806, s. 1; 1973, c. 231. https://library.partnertax.ai/us-nc/stat/105-365 1939, c. 310, s. 1704; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-365.1 2008-35, s. 2.8. https://library.partnertax.ai/us-nc/stat/105-366 1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2-4; 1969, c. 305, c. 1029, s. 1; 1971, c. 806, s. 1; 1973, c. 564, s. 1; 1987, c. 45, s. 1; c. 93, s. 3; 1998-98, ss. 112, 113. https://library.partnertax.ai/us-nc/stat/105-367 1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2-4; 1969, c. 305; c. 1029, s. 1; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-368 1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2-4; 1969, c. 305, c. 1029, s. 1; 1971, c. 806, s. 1; 1979, c. 103, ss. 3, 4; 1979, 2nd Sess., c. 1085, s. 2; 1981, c. 76, s. 1; 1987, c. 45, s. 1; 1989, c. 580, s. 2; 1993, c. 539, s. 724; 1994, Ex. Sess., c. 24, s. 14(c). https://library.partnertax.ai/us-nc/stat/105-369 1939, c. 310, s. 1715; 1955, c. 993; 1971, c. 806, s. 1; 1983, c. 808, s. 1; 1983 (Reg. Sess., 1984), c. 1013; 1993, c. 539, s. 725; 1994, Ex. Sess., c. 24, s. 14(c); 1999-439, s. 1; 2000-140, s. 73; 2006-106, s. 2; 2024-45, s. 22(a); 2024-57, s. 2J.1. https://library.partnertax.ai/us-nc/stat/105-370-thru-372 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-373 1939, c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967, c. 705, s. 1; 1971, c. 806, s. 1; 1983, c. 670, s. 22; c. 808, ss. 5-7; 1987, c. 16; 1991, c. 624, s. 3; 1991 (Reg. Sess., 1992), c. 961, s. 10; 1993, c. 539, s. 726; 1994, Ex. Sess., c. 24, s. 14(c); 1997-456, s. 27; 2006-30, s. 7; 2021-91, s. 3(c). https://library.partnertax.ai/us-nc/stat/105-374 1939, c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967, c. 705, s. 1; 1971, c. 806, s. 1; 1973, c. 788, s. 1; 1981, c. 580; 1983, c. 808, s. 8; 1999-216, ss. 14-16; 2003-337, s. 11; 2006-106, s. 3; 2021-91, s. 3(a); 2022-55, s. 4(a); 2024-44, s. 3. https://library.partnertax.ai/us-nc/stat/105-375 1939, c. 310, s. 1720; 1945, c. 646; 1957, cc. 91, 1262; 1971, c. 806, s. 1; 1973, c. 108, s. 52; c. 681, ss. 1, 2; 1983, c. 808, s. 9; c. 855, ss. 1, 2; 1987, c. 450; 1989, c. 37, s. 7; c. 682; 1999-439, ss. 2, 3; 2001-139, s. 9; 2006-106, ss. 4-6; 2011-352, s. 1; 2019-243, s. 12(b); 2021-91, s. 3(b); 2022-55, s. 4(b); 2024-44, s. 2. https://library.partnertax.ai/us-nc/stat/105-376 1939, c. 310, s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967, c. 705, s. 1; 1971, c. 806, s. 1; 2024-44, s. 3.1.) § 105-377. Time for contesting validity of tax foreclosure title. Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of any title to real property acquired by a taxing unit or by a private purchaser in any https://library.partnertax.ai/us-nc/stat/105-378 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-379 1901, c. 558, s. 30; Rev., s. 2855; C.S., s. 7979; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-380 1901, c. 558, s. 31; Rev., s. 2854; C.S., s. 7976; 1971, c. 806, s. 1; 1973, c. 564, s. 2; 2013-19, s. 1. https://library.partnertax.ai/us-nc/stat/105-381 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-383 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-384 1879, c. 71, ss. 53, 54; Code, ss. 3698, 3699; 1901, c. 558, s. 45; Rev., s. 2859; C.S., s. 7982; 1971, c. 806, s. 1. https://library.partnertax.ai/us-nc/stat/105-385 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-387-thru-392 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-394 1939, c. 310, s. 1715; 1965, c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11. https://library.partnertax.ai/us-nc/stat/105-395 1971, c. 806, s. 1; 1993, c. 485, s. 19; 1998-98, s. 27. https://library.partnertax.ai/us-nc/stat/105-395.1 1987, c. 777, s. 5; 2018-5, s. 38.9(a); 2018-76, s. 9.5. https://library.partnertax.ai/us-nc/stat/105-396-thru-398 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-399-thru-403 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-404 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-405 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-405.1-thru-406 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-408-thru-411 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-413-thru-414 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-415-thru-417 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-417.1-thru-417.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-418-thru-421 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-422 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-423 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-424 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-425-thru-429 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-430-thru-435 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-436 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-436.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-437 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-438-thru-441.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-442 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-443 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-444-thru-446.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-446.3 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-446.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-446.5-thru-449A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.1-thru-449.27 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.28 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.29 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.30-thru-449.31 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.32 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.33-thru-449.35 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.37 1955, c. 823, s. 1; 1973, c. 476, s. 193; 1983, c. 713, s. 55; 1989, c. 7, s. 1; 1991, c. 182, s. 2; c. 487, s. 2; 1991 (Reg. Sess., 1992), c. 913, s. 8; 1993, c. 354, s. 28; 1999-337, s. 36; 2000-140, s. 74; 2008-134, s. 16; 2010-95, s. 27; 2014-3, s. 9.5(b); 2017-39, s. 11; 2020-58, s. 2.9; 2022-13, s. 4.2. https://library.partnertax.ai/us-nc/stat/105-449.38 1955, c. 823, s. 2; 1969, c. 600, s. 22; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 16; 1995, c. 390, s. 16; 2001-205, s. 2; 2008-134, s. 17. https://library.partnertax.ai/us-nc/stat/105-449.39 1955, c. 823, s. 3; 1969, c. 600, s. 22; c. 1098; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1098; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 17; 1987, c. 315; 1989, c. 692, s. 5.7; 1991, c. 182, s. 3; c. 487, s. 3; 1998-146, s. 1; 1999-337, s. 37; 2005-435, s. 3; 2007-491, s. 40; 2010-95, s. 26(a); 2016-5, s. 4.10(a); 2023-12, s. 3.10. https://library.partnertax.ai/us-nc/stat/105-449.40 1955, c. 823, s. 4; 1967, c. 1110, s. 15; 1973, c. 476, s. 193; 1991, c. 487, s. 4; 2010-95, s. 26(b). https://library.partnertax.ai/us-nc/stat/105-449.41 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.42 1955, c. 823, s. 6; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1983, c. 29, s. 2; 1991, c. 182, s. 4; 1999-337, s. 38; 2010-95, s. 26(c); 2023-12, s. 3.11. https://library.partnertax.ai/us-nc/stat/105-449.42A 1983, c. 29, s. 3; 1985 (Reg. Sess., 1986), c. 826, s. 11; 1991, c. 487, s. 5; 1991 (Reg. Sess., 1992), c. 913, s. 9; 2010-95, s. 26(d). https://library.partnertax.ai/us-nc/stat/105-449.43 1955, c. 823, s. 7; 1981 (Reg. Sess., 1982), c. 1211, s. 3; 1989, c. 692, s. 1.16; 1995, c. 390, s. 17. https://library.partnertax.ai/us-nc/stat/105-449.44 1955, c. 823, s. 8; 1995, c. 390, s. 35; 1999-337, s. 39; 2000-173, s. 12; 2005-435, s. 4; 2008-134, s. 18; 2010-95, s. 26(e); 2011-145, s. 19.1(g); 2017-204, s. 4.4(a); 2024-57, s. 3E.2(x). https://library.partnertax.ai/us-nc/stat/105-449.45 1955, c. 823, s. 9; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1981 (Reg. Sess., 1982), c. 1254, s. 2; 1989 (Reg. Sess., 1990), c. 1050, s. 1; 1991, c. 182, s. 5; 1995, c. 17, s. 13.1; 1998-212, s. 29A.14(q); 1999-337, s. 40; 2009-445, s. 31(a); 2010-95, s. 26(f); 2016-5, s. 4.8; 2017-204, s. 4.4(b); 2021-180, s. 42.13E(j); 2023-12, s. 3.12; 2024-28, s. 3.2. https://library.partnertax.ai/us-nc/stat/105-449.46 1955, c. 823, s. 10; 1973, c. 476, s. 193; 2005-435, s. 5; 2023-12, s. 3.13(a). https://library.partnertax.ai/us-nc/stat/105-449.47 1955, c. 823, s. 11; 1973, c. 746, s. 193; 1983, c. 713, s. 56; 1985 (Reg. Sess., 1986), c. 937, s. 20; 1989, c. 692, s. 6.2; 1991, c. 487, s. 6; 1995, c. 50, s. 5; c. 390, s. 18; 1999-337, s. 41; 2002-108, s. 3; 2004-170, s. 24; 2005-435, s. 6; 2008-134, s. 19; 2014-3, s. 9.5(c); 2017-204, s. 4.4(c); 2020-58, s. 2.10(a); 2023-12, s. 3.14. https://library.partnertax.ai/us-nc/stat/105-449.47A 2005-435, s. 7; 2008-134, s. 20; 2009-445, s. 32; 2010-95, s. 28; 2017-204, s. 4.4(d); 2019-169, s. 4.10. https://library.partnertax.ai/us-nc/stat/105-449.47B 2021-180, s. 42.13D(b). https://library.partnertax.ai/us-nc/stat/105-449.48 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.49 1955, c. 823, s. 13; 1973, c. 476, s. 193; 1979, c. 11; 1981 (Reg. Sess., 1982), c. 1254, s. 1; 1983, c. 713, s. 58; 1991, c. 182, s. 6; c. 487, s. 7; 1991 (Reg. Sess., 1992), c. 913, s. 10; 2003-349, s. 10.1; 2006-162, s. 12(d); 2016-5, s. 4.6; 2017-204, s. 4.4(e); 2020-58, s. 2.10(b). https://library.partnertax.ai/us-nc/stat/105-449.50 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.51 1955, c. 823, s. 15; 1973, c. 476, s. 193; 1983, c. 713, s. 59; 1993, c. 539, s. 734; 1994, Ex. Sess., c. 24, s. 14(c); 2005-435, s. 8; 2008-134, s. 22; 2017-204, s. 4.4(f). https://library.partnertax.ai/us-nc/stat/105-449.52 1955, c. 823, s. 16; 1957, c. 948; 1973, c. 476, s. 193; 1975, c. 716, s. 5; 1981, c. 690, s. 18; 1983, c. 713, s. 60; 1991, c. 42, s. 14; 1991 (Reg. Sess., 1992), c. 913, s. 11; 1998-146, s. 2; 1999-337, s. 43; 2002-108, s. 4; 2004-170, s. 25; 2007-527, s. 16(a); 2008-134, ss. 8, 23; 2014-3, s. 9.8(a); 2017-204, s. 4.4(g). https://library.partnertax.ai/us-nc/stat/105-449.53 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.54 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.57 1989, c. 667, s. 1; 1993, c. 485, s. 36; 1995 (Reg. Sess., 1996), c. 647, s. 50; 1999-337, s. 42; 2016-5, ss. 4.5(b), 4.7(a), (b). https://library.partnertax.ai/us-nc/stat/105-449.58 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.59 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.60 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 1, 2; 1998-146, s. 3; 2000-173, ss. 13(a), 14(a); 2001-414, s. 27; 2002-108, ss. 5, 6; 2003-349, s. 10.2; 2004-170, s. 27; 2006-162, s. 14(a); 2008-134, s. 24; 2017-39, s. 12; 2019-169, s. 4.11; 2021-180, s. 42.13E(k). https://library.partnertax.ai/us-nc/stat/105-449.61 1995, c. 390, s. 3; 2014-3, s. 9.6; 2023-12, s. 3.15. https://library.partnertax.ai/us-nc/stat/105-449.62 1997-60, s. 1. https://library.partnertax.ai/us-nc/stat/105-449.63 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.120 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 42; 1997-60, s. 20; 2006-162, s. 17. https://library.partnertax.ai/us-nc/stat/105-449.121 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 43; 2000-173, s. 18; 2008-134, s. 52; 2009-445, s. 37; 2023-12, s. 3.18(a). https://library.partnertax.ai/us-nc/stat/105-449.122 1995, c. 390, s. 3; 1997-60, s. 21. https://library.partnertax.ai/us-nc/stat/105-449.123 1997-60, s. 22; 2001-205, s. 7; 2003-349, s. 10.11; 2004-170, s. 31; 2005-435, s. 18; 2021-180, s. 42.13E(n). https://library.partnertax.ai/us-nc/stat/105-449.124 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.125 1995, c. 390, s. 3; 2015-241, s. 29.27B(a), (b); 2016-5, s. 4.11(a), (b); 2016-94, s. 14.3; 2020-91, s. 4.6(a)-(c). https://library.partnertax.ai/us-nc/stat/105-449.126 1995, c. 390, s. 3; c. 507, s. 18.16; 2013-360, s. 14.22(g); 2014-100, s. 14.18(a); 2015-241, s. 29.4(a); 2016-94, s. 14.12(d). https://library.partnertax.ai/us-nc/stat/105-449.127 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.128 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.129 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.130 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 44; 2008-134, s. 53; 2014-4, s. 30(a), (b); 2015-224, s. 1. https://library.partnertax.ai/us-nc/stat/105-449.131 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 45; 2008-134, s. 54.) § 105-449.132. How to apply for a license. To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include the applicant's name, address, federal employer identification number, and any other information required by the Secretary. An applicant must meet the requirements for obtaining a license set out in G.S. 105-449.69(b). (1995, c. 390, s. https://library.partnertax.ai/us-nc/stat/105-449.133 1995, c. 390, s. 3; 1997-60, s. 23; 2008-134, s. 55. https://library.partnertax.ai/us-nc/stat/105-449.134 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 46; 2017-204, s. 4.6(a); 2020-58, s. 2.12. https://library.partnertax.ai/us-nc/stat/105-449.135 1995, c. 390, s. 3; 2017-204, s. 4.6(b). https://library.partnertax.ai/us-nc/stat/105-449.136 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 47; 2009-445, s. 38; 2014-4, s. 30(c); 2015-224, s. 2. https://library.partnertax.ai/us-nc/stat/105-449.137 1995, c. 390, s. 3; 1997-60, s. 24; 2006-162, s. 15(d); 2008-134, s. 56. https://library.partnertax.ai/us-nc/stat/105-449.138 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 48; 1997-60, s. 25; 2008-134, s. 57. https://library.partnertax.ai/us-nc/stat/105-449.139 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-450-thru-457 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-458 1941, c. 85, s. 1; 1959, c. 1060; 2009-569, s. 1. https://library.partnertax.ai/us-nc/stat/105-459 1941, c. 85, s. 2; 1959, c. 1060; 1973, c. 476, s. 193; 2009-569, s. 2. https://library.partnertax.ai/us-nc/stat/105-460 1941, c. 85, s. 3; 1959, c. 1060. https://library.partnertax.ai/us-nc/stat/105-461 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-463 1971, c. 77, s. 2; 2002-123, s. 7(b). https://library.partnertax.ai/us-nc/stat/105-464 1971, c. 77, s. 2. https://library.partnertax.ai/us-nc/stat/105-465 1971, c. 77, s. 2; 1981, c. 560, s. 2; 1991, c. 689, s. 315; 1996, 2nd Ex. Sess., c. 13, s. 1.2; 2013-381, s. 10.8; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-466 1971, c. 77, s. 2; 1973, c. 302; c. 476, s. 193; 1977, c. 372, s. 1; 1993, c. 485, s. 22; 1995, c. 461, s. 16; 2000-120, s. 12; 2001-414, s. 28; 2003-284, s. 45.10; 2010-95, s. 12; 2016-5, s. 3.17(b). https://library.partnertax.ai/us-nc/stat/105-467 1971, c. 77, s. 2; 1983 (Reg. Sess., 1984), c. 1097, s. 9; 1987, c. 557, s. 7; c. 832, s. 4; 1989, c. 692, s. 3.7; 1991, c. 689, s. 316; 1996, 2nd Ex. Sess., c. 13, s. 1.3; 1998-98, s. 30.1; 1998-171, s. 9; 2001-347, s. 2.15; 2001-414, s. 29; 2001-424, s. 34.16(b); 2001-430, s. 13; 2001-487, s. 67(e); 2002-16, s. 12; 2002-159, s. 61; 2005-276, s. 33.23; 2006-66, s. 7.20(a); 2006-162, s. 32; 2007-244, s. 6; 2007-368, s. 2; 2008-107, s. 28.12(c); 2010-166, s. 3.8; 2011-330, s. 45; 2013-316, ss. 3. https://library.partnertax.ai/us-nc/stat/105-468 1971, c. 77, s. 2; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1100, s. 2; 1989, c. 692, s. 3.8; 1991, c. 689, s. 317; 1996, 2nd Ex. Sess., c. 13, s. 1.4; 2012-79, s. 1.10; 2013-414, s. 49(a); 2016-5, s. 3.7(b); 2017-204, s. 2.9(d). https://library.partnertax.ai/us-nc/stat/105-468.1 1971, c. 77, s. 3; 2017-204, s. 2.4(e); 2019-169, s. 3.3(u). https://library.partnertax.ai/us-nc/stat/105-469 1971, c. 77, s. 2; 1973, c. 476, s. 193; 1993, c. 485, s. 23; 1996, 2nd Ex. Sess., c. 14, s. 12; 2003-284, s. 45.11(a); 2003-416, s. 27(a); 2004-170, s. 32; 2005-435, s. 41; 2015-268, s. 10.1(e2). https://library.partnertax.ai/us-nc/stat/105-470 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-471 1971, c. 77, s. 2; 1973, c. 476, s. 193; 2016-5, s. 3.7(c); 2017-204, s. 2.9(e); 2018-5, s. 38.5(w). https://library.partnertax.ai/us-nc/stat/105-472 1971, c. 77, s. 2; 1973, c. 476, s. 193; c. 752; 1979, c. 12, s. 1; 1979, 2nd Sess., c. 1137, s. 49; 1981, c. 4, s. 2; 1985 (Reg. Sess., 1986), c. 934, s. 2; 1991, c. 325, s. 8; 1993, c. 485, s. 24; 1999-458, s. 6; 2001-427, s. 13(a); 2001-487, s. 118(b); 2002-72, s. 5; 2003-349, s. 5; 2004-203, s. 5(j); 2007-323, s. 31.16.3(d); 2008-134, s. 14(b); 2021-124, s. 1. https://library.partnertax.ai/us-nc/stat/105-473 1971, c. 77, s. 2; 1973, c. 476, s. 193; 1981, c. 560, s. 2; 1995, c. 461, s. 17; 2013-381, s. 10.9; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-474 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-480 1983, c. 908, s. 1; 2002-123, s. 8(b). https://library.partnertax.ai/us-nc/stat/105-481 1983, c. 908, s. 1. https://library.partnertax.ai/us-nc/stat/105-482 1983, c. 908, s. 1; 1993, c. 485, s. 25. https://library.partnertax.ai/us-nc/stat/105-483 1983, c. 908, s. 1; 1993, c. 485, s. 26. https://library.partnertax.ai/us-nc/stat/105-484 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-486 1983, c. 908, s. 1; 1985 (Reg. Sess., 1986), c. 906, s. 2; 1987, c. 832, s. 6; 1987 (Reg. Sess., 1988), c. 1082, s. 2; 1999-458, s. 7; 2001-427, s. 13(b), (c). https://library.partnertax.ai/us-nc/stat/105-487 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-488-thru-494 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-495 1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b). https://library.partnertax.ai/us-nc/stat/105-496 1985 (Reg. Sess., 1986), c. 906, s. 1. https://library.partnertax.ai/us-nc/stat/105-497 1985 (Reg. Sess., 1986), c. 906, s. 1. https://library.partnertax.ai/us-nc/stat/105-498 1985 (Reg. Sess., 1986), c. 906, s. 1; 1993, c. 485, s. 27. https://library.partnertax.ai/us-nc/stat/105-499 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-501 1985 (Reg. Sess., 1986), c. 906, s. 1; 1987, c. 832, s. 8; 1987 (Reg. Sess., 1988), c. 1082, s. 4; 1995, c. 41, s. 4; c. 370, s. 1; 1999-458, s. 9; 2001-427, s. 13(d); 2002-126, s. 30D(a); 2006-264, s. 29(f); 2007-323, s. 31.16.4(b); 2010-31, s. 26.1(a); 2011-145, s. 27.1(a), (b). https://library.partnertax.ai/us-nc/stat/105-502 1985 (Reg. Sess., 1986), c. 906, s. 1; 1987, c. 622, s. 11; 1993, c. 255, ss. 2, 4; 1998-186, s. 2; 2008-134, s. 13(a); 2009-395, s. 2. https://library.partnertax.ai/us-nc/stat/105-503 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-504 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-505 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-506 1997-417, s. 1; 2009-527, s. 2(a), (b). https://library.partnertax.ai/us-nc/stat/105-506.1 1997-417, s. 1; 2009-527, s. 2(a), (b); 2025-39, s. 2.1. https://library.partnertax.ai/us-nc/stat/105-506.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-507 1997-417, s. 1; 2009-527, s. 2(a), (b). https://library.partnertax.ai/us-nc/stat/105-507.1 1997-417, s. 1; 2009-527, s. 2(a), (b); 2013-381, s. 10.10; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-507.2 1997-417, s. 1; 2008-134, s. 74(b); 2009-527, s. 2(a), (b); 2025-39, s. 2.2. https://library.partnertax.ai/us-nc/stat/105-507.3 1997-417, s. 1; 2001-427, s. 13(f); 2009-527, s. 2(a), (b); 2025-39, ss. 2.3, 2.4. https://library.partnertax.ai/us-nc/stat/105-507.3 1997-417, s. 1; 2001-427, s. 13(f); 2009-527, s. 2(a), (b); 2025-39, ss. 2.3, 2.4. https://library.partnertax.ai/us-nc/stat/105-507.4 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.64 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.65 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 3; 1997-60, s. 2; 1999-438, ss. 20, 21; 2003-349, s. 10.3; 2005-435, s. 9; 2006-162, s. 13(a); 2008-134, s. 25; 2017-39, s. 13. https://library.partnertax.ai/us-nc/stat/105-449.66 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 4; 1997-60, s. 3; 2008-134, s. 26. https://library.partnertax.ai/us-nc/stat/105-449.67 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 5; 1997-60, s. 4; 2003-349, s. 10.4. https://library.partnertax.ai/us-nc/stat/105-449.68 1995, c. 390, s. 3; 2000-173, s. 14(b); 2008-134, s. 27; 2017-204, s. 4.5(a). https://library.partnertax.ai/us-nc/stat/105-449.69 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 6; 2003-349, s. 10.5; 2005-435, s. 10; 2008-134, s. 28; 2017-39, s. 14. https://library.partnertax.ai/us-nc/stat/105-449.69A 2019-187, s. 2; 2020-58, s. 2.11. https://library.partnertax.ai/us-nc/stat/105-449.70 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 7, 8; 2008-134, s. 29. https://library.partnertax.ai/us-nc/stat/105-449.71 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 9. https://library.partnertax.ai/us-nc/stat/105-449.72 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 10; 1997-60, s. 5; 1998-146, s. 4; 2001-205, s. 5; 2002-108, ss. 7, 8; 2003-349, s. 10.6; 2004-170, s. 28; 2007-527, s. 17(a); 2009-445, s. 33; 2017-204, s. 4.5(b). https://library.partnertax.ai/us-nc/stat/105-449.73 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 11; 2003-349, s. 10.7; 2005-435, s. 11; 2017-204, s. 4.5(c). https://library.partnertax.ai/us-nc/stat/105-449.74 1995, c. 390, s. 3; 2004-170, s. 29; 2008-134, s. 30; 2017-204, s. 4.5(d). https://library.partnertax.ai/us-nc/stat/105-449.75 1995, c. 390, s. 3; 2008-134, s. 31; 2017-204, s. 4.5(e). https://library.partnertax.ai/us-nc/stat/105-449.76 1995, c. 390, s. 3; 2017-204, s. 4.5(f); 2019-6, s. 4.11; 2020-58, s. 2.3(b); 2021-180, s. 42.13D(c). https://library.partnertax.ai/us-nc/stat/105-449.77 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 12; 1997-60, s. 6; 2002-108, s. 9; 2017-204, s. 4.5(g); 2020-58, s. 2.2(c). https://library.partnertax.ai/us-nc/stat/105-449.78 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.79 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.80 1995, c. 390, s. 3; 2015-2, s. 2.2(a); 2018-5, s. 38.6(f); 2023-134, s. 42.22(a). https://library.partnertax.ai/us-nc/stat/105-449.81 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 13; 2004-170, s. 30; 2007-527, s. 38(a); 2008-134, s. 32; 2009-445, s. 34(a); 2014-3, s. 9.7(a); 2017-39, s. 15; 2017-204, s. 6.3(a); 2023-12, s. 3.21. https://library.partnertax.ai/us-nc/stat/105-449.82 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 14; 1997-60, s. 7; 2008-134, s. 33. https://library.partnertax.ai/us-nc/stat/105-449.83 1995, c. 390, s. 3. https://library.partnertax.ai/us-nc/stat/105-449.83A 1995 (Reg. Sess., 1996), c. 647, s. 15; 2008-134, s. 34; 2009-445, s. 34(b); 2014-3, s. 9.7(b). https://library.partnertax.ai/us-nc/stat/105-449.84 1995, c. 390, s. 3. https://library.partnertax.ai/us-nc/stat/105-449.84A 1995 (Reg. Sess., 1996), c. 647, s. 17; 2008-134, s. 35. https://library.partnertax.ai/us-nc/stat/105-449.85 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 18; 2008-134, s. 36. https://library.partnertax.ai/us-nc/stat/105-449.86 1995, c. 390, s. 3; 2003-349, s. 10.8; 2005-435, s. 12; 2008-134, s. 37. https://library.partnertax.ai/us-nc/stat/105-449.87 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 19; 1997-60, s. 8; 1998-146, s. 5; 1999-438, s. 22; 2002-108, s. 10; 2008-134, s. 38. https://library.partnertax.ai/us-nc/stat/105-449.88 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 20, 21; 1998-98, s. 28; 1998-146, s. 6; 2000-72, s. 2; 2000-173, ss. 13(b), 15; 2001-427, s. 9(a); 2002-108, s. 11; 2007-524, s. 1; 2016-5, s. 5.3(d); 2018-39, s. 1; 2023-12, s. 3.22(a). https://library.partnertax.ai/us-nc/stat/105-449.88A 1997-60, s. 9; 2001-205, s. 4; 2006-162, s. 14(b). https://library.partnertax.ai/us-nc/stat/105-449.89 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.90 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 23; 1997-60, s. 11; 2006-162, s. 14(c); 2019-6, s. 4.12. https://library.partnertax.ai/us-nc/stat/105-449.90A 1995 (Reg. Sess., 1996), c. 647, s. 24; 2005-435, s. 13. https://library.partnertax.ai/us-nc/stat/105-449.91 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 25; 1997-60, s. 12; 2008-134, s. 40. https://library.partnertax.ai/us-nc/stat/105-449.92 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 26; 1997-60, s. 13; 2017-204, s. 4.5(h). https://library.partnertax.ai/us-nc/stat/105-449.93 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 27; 2006-162, s. 14(d). https://library.partnertax.ai/us-nc/stat/105-449.94 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.95 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.96 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 30; 1997-60, s. 14; 2005-435, s. 14; 2008-134, s. 41. https://library.partnertax.ai/us-nc/stat/105-449.97 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 31, 32; 1997-60, s. 15; 1999-438, s. 23; 2000-173, s. 14(c); 2006-162, s. 14(f); 2008-134, s. 42; 2017-204, s. 4.5(i); 2023-12, s. 3.16. https://library.partnertax.ai/us-nc/stat/105-449.98 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 33; 1997-60, s. 16; 2017-204, s. 4.5(j). https://library.partnertax.ai/us-nc/stat/105-449.99 1995, c. 390, s. 3. https://library.partnertax.ai/us-nc/stat/105-449.100 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 34; 2006-162, s. 15(a); 2008-134, s. 43. https://library.partnertax.ai/us-nc/stat/105-449.101 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 35; 2002-108, s. 12; 2006-162, ss. 13(b), 15(b); 2008-134, s. 44. https://library.partnertax.ai/us-nc/stat/105-449.102 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 36; 2006-162, s. 15(c); 2008-134, s. 45. https://library.partnertax.ai/us-nc/stat/105-449.103 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.104 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.105 1995, c. 390, s. 3; c. 523, ss. 32.1, 32.2; 1995 (Reg. Sess., 1996), c. 647, s. 38; 1997-6, s. 12; 1997-60, s. 17; 1998-98, s. 29; 2000-173, s. 16; 2001-205, s. 3; 2008-134, s. 46. https://library.partnertax.ai/us-nc/stat/105-449.105A 1998-146, s. 8; 2000-173, s. 17; 2001-205, s. 6; 2006-162, s. 14(g); 2008-134, ss. 47, 48; 2010-95, s. 29(a). https://library.partnertax.ai/us-nc/stat/105-449.105B 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 29; 1997-6, s. 11; 2009-445, s. 35(a); 2010-95, s. 30. https://library.partnertax.ai/us-nc/stat/105-449.106 1995, c. 390, s. 3; 1997-6, s. 13; 1997-443, s. 11A.118(a); 1999-438, s. 24; 2002-108, s. 13; 2005-435, s. 15; 2006-162, s. 16(a); 2010-95, s. 31(a), (b); 2014-3, s. 9.10(a); 2014-100, s. 34.6(a); 2016-5, s. 4.10(b); 2022-74, s. 42.4(a); 2023-12, s. 3.17. https://library.partnertax.ai/us-nc/stat/105-449.107 1995, c. 390, s. 3; 1997-6, s. 14; 1997-423, s. 4; 2001-408, s. 1; 2005-377, s. 1; 2006-162, s. 16(b); 2014-3, s. 9.10(b); 2015-2, ss. 2.2(b), 2.3; 2015-6, s. 2.25; 2015-241, s. 14.30(u); 2016-5, ss. 4.9(a), 4.10(c); 2022-74, s. 42.4(b), (c). https://library.partnertax.ai/us-nc/stat/105-449.107A 2022-74, s. 42.4(d). https://library.partnertax.ai/us-nc/stat/105-449.108 1995, c. 390, s. 3; 1997-6, s. 15; 1998-146, s. 10; 1998-212, s. 29A.14(r); 2008-134, s. 49; 2010-95, s. 32. https://library.partnertax.ai/us-nc/stat/105-449.109 1995, c. 390, s. 3; 1998-98, s. 30; 2007-491, s. 44(1)a; 2017-204, s. 4.5( l ). https://library.partnertax.ai/us-nc/stat/105-449.111 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.112 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.113 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.114 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.115 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 39, 40; 2002-108, s. 15; 2003-349, s. 10.9; 2005-435, s. 16; 2007-527, ss. 16(b), 18(a); 2008-134, s. 50; 2009-445, s. 36(a); 2014-3, s. 9.9(a); 2017-39, s. 16; 2019-169, s. 4.12; 2021-180, s. 42.13E( l ). https://library.partnertax.ai/us-nc/stat/105-449.115A 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-449.117 1995, c. 390, s. 3; 1997-60, s. 19; 2003-349, s. 10.10; 2007-527, s. 16(d); 2008-134, s. 51. https://library.partnertax.ai/us-nc/stat/105-449.118 1995, c. 390, s. 3; 2002-108, s. 17; 2007-527, s. 16(e). https://library.partnertax.ai/us-nc/stat/105-449.118A 1995 (Reg. Sess., 1996), c. 647, s. 41; 2007-527, s. 16(f). https://library.partnertax.ai/us-nc/stat/105-449.119 1995, c. 390, s. 3; 1999-337, s. 44; 2007-491, s. 41; 2014-3, s. 9.8(b). https://library.partnertax.ai/us-nc/stat/105-508 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-508.1 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-508.2 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-509 2009-527, s. 2(b); 2013-381, s. 10.11; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-509.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-510 2009-527, s. 2(b); 2013-381, s. 10.12; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-510.1 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-511 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-511.1 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-511.2 2009-527, s. 2(b); 2013-381, s. 10.13; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1. https://library.partnertax.ai/us-nc/stat/105-511.3 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-511.4 2009-527, s. 2(b). https://library.partnertax.ai/us-nc/stat/105-512 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-513 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-514 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-515-thru-20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-515-thru-20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-515-thru-20 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-521 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-522 2007-323, ss. 31.16.3(f), 31.16.4(c); 2007-345, s. 14.4(a); 2008-134, ss. 14(a), 15(c), (f), (g); 2015-268, s. 10.1(e3). https://library.partnertax.ai/us-nc/stat/105-523 2007-323, s. 31.16.4(d); 2007-345, s. 14.4(b); 2008-134, s. 15(a), (d), (f), (h); 2009-399, s. 4(a); 2010-95, s. 14; 2014-100, s. 37.2(a)-(d); 2015-268, s. 10.1(e4); 2023-7, s. 1.7(p). https://library.partnertax.ai/us-nc/stat/105-524 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-535 2007-323, s. 31.17(b). https://library.partnertax.ai/us-nc/stat/105-536 2007-323, s. 31.17(b). https://library.partnertax.ai/us-nc/stat/105-537 2007-323, s. 31.17(b); 2013-381, s. 10.14; 2014-3, s. 14.22; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1; 2019-169, s. 3.8(a). https://library.partnertax.ai/us-nc/stat/105-538 2007-323, s. 31.17(b); 2007-345, s. 14.5(a); 2008-134, s. 75; 2009-445, s. 18; 2016-5, s. 3.21. https://library.partnertax.ai/us-nc/stat/105-539-thru-49 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-550 1997-417, s. 3; 1998-98, s. 33; 1999-452, s. 26; 2019-69, s. 4. https://library.partnertax.ai/us-nc/stat/105-551 1997-417, s. 3; 1998-98, s. 34; 1999-445, s. 3; 1999-452, s. 27. https://library.partnertax.ai/us-nc/stat/105-552 1997-417, s. 3; 1998-98, s. 35; 1999-452, s. 28. https://library.partnertax.ai/us-nc/stat/105-553 1997-417, s. 3. https://library.partnertax.ai/us-nc/stat/105-554 1997-417, s. 3.) § 105-555. Repeal of tax or decrease in tax rate. The board of trustees of an Authority may repeal a tax levied under this Article or decrease the tax rate of a tax levied under this Article. The same restrictions that apply to the levy of a tax or an increase in a tax rate under this Article apply to the repeal of the tax or a decrease in the tax rate. A tax repeal or a tax decrease becomes effective on the date set by the board of trustees in the resolution repealing or decrea https://library.partnertax.ai/us-nc/stat/105-556-thru-9 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-560 1997-417, s. 4. https://library.partnertax.ai/us-nc/stat/105-561 1997-417, s. 4; 1999-445, s. 4; 2009-527, s. 3(a)-(d); 2013-414, s. 50; 2024-30, s. 30(a). https://library.partnertax.ai/us-nc/stat/105-562 1997-417, s. 4; 2009-527, s. 5(a); 2018-42, s. 6. https://library.partnertax.ai/us-nc/stat/105-563 1997-417, s. 4; 2009-527, s. 5(b).) § 105-564. Distribution and use of proceeds. The Authority shall retain the net proceeds of taxes it collects under this Article. Taxes collected by the Division of Motor Vehicles under this Article shall be credited to a special fund and the net proceeds disbursed quarterly to the appropriate Authority. Interest credited to the fund shall be disbursed quarterly to the Highway Fund to reimburse the Division of Motor Vehicles for the cost of collecting and admi https://library.partnertax.ai/us-nc/stat/105-565 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-566 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-567 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-568 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-569 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-570 2009-527, s. 4; 2018-42, s. 7. https://library.partnertax.ai/us-nc/stat/105-571 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-572 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-573 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-574 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-575 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-576 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-577 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-578 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-579 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-580 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-581 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-582 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-583 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-584 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-585 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-586 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-587 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-588 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-589 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-590 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-591 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-592 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-593 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-594 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-595 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-596 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-597 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-598 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-599 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-600 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-601 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-602 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-603 2026-05-12 https://library.partnertax.ai/us-nc/stat/105-604 2026-05-12