North Carolina Administrative Code Title 17 — Revenue
Chapter 01 — Departmental Rules58 sections
SUBCHAPTER 01A - ORGANIZATION OF THE DEPARTMENT
SUBCHAPTER 1B - PERSONNEL RULES
SUBCHAPTER 1C - GENERAL ADMINISTRATION
- 17-01c-0101 State Defined
- 17-01c-0102 Secretary Defined
- 17-01c-0103 Deputy Secretary Defined
- 17-01c-0104 Department Defined
- 17-01c-0201 Pre-Hearing Conference Repealed
- 17-01c-0202 Procedure Of Hearing Repealed
- 17-01c-0203 Assistance Of Counsel Repealed
- 17-01c-0204 Location Of Hearing Repealed
- 17-01c-0205 Failure To Appear Repealed
- 17-01c-0206 Secretary'S Decision Repealed
- 17-01c-0301 Proof Of Tax Claim: Bankruptcy/Receivership
- 17-01c-0302 Proof Of Tax Claim: Receivership Repealed
- 17-01c-0303 Proof Of Tax Claim: Assignment Repealed
- 17-01c-0304 Proof Of Tax Claim: Estate
- 17-01c-0305 Application For Hearing Repealed
- 17-01c-0306 Notice Of Tax Hearing Repealed
- 17-01c-0307 Waiver Of Time Limitation
- 17-01c-0308 Warrant For Tax Collection Repealed
- 17-01c-0309 Notice Of Sale Under Warrant
- 17-01c-0310 Notice Of Sale Of Personal Property Under Warrant
- 17-01c-0311 Notice Of Sale Of Personal Property In Court
- 17-01c-0312 Notice Of Sale Of Real Estate Repealed
- 17-01c-0313 Certificate Of Tax Liability
- 17-01c-0314 Garnishment For Taxes
- 17-01c-0315 Tax Abatement
- 17-01c-0316 Claim For Tax Refund
- 17-01c-0317 Tax Refund Repealed
- 17-01c-0318 County Report Of Assessed Valuation And Levies
- 17-01c-0319 Municipal Report Of Assessed Valuation And Levies
- 17-01c-0320 Power Of Attorney
- 17-01c-0321 Order To Make Records Available For Inspection Repealed
- 17-01c-0322 Forms And Required Account Identification Information
- 17-01c-0323 Fee For Reports, Documents, I.E., Tax Forms Repealed
- 17-01c-0401 General Provisions Repealed
- 17-01c-0402 Established Interest Rates Repealed
- 17-01c-0501 Form Of Payment
- 17-01c-0502 Method Of Payment
- 17-01c-0503 Eft Definitions
- 17-01c-0504 When Payment By Eft Is Required Repealed
- 17-01c-0505 Eft Identification And Notification Procedures
- 17-01c-0506 Voluntary Eft Program Participation
- 17-01c-0507 Enrollment For Ach Credit And Ach Debit
- 17-01c-0508 Methods Of Electronic Funds Transfer Repealed
- 17-01c-0509 Eft Payment Procedures Repealed
- 17-01c-0510 Eft Payment Procedures - Ach Debit Method
- 17-01c-0511 Eft Payment Procedures - Ach Credit Method
- 17-01c-0512 Eft Payment Procedures - Wire Transfers
- 17-01c-0513 Eft Payment Transmission Errors
- 17-01c-0601 Approval Required For Substitute Forms
- 17-01c-0701 Electronic Filing Of Returns
- 17-01c-0702 Electronic Signature
Chapter 02 — Administrative Services (Repealed)17 sections
SUBCHAPTER 2A - FIELD FORCES DIVISION
SUBCHAPTER 2B - ACCOUNTING DIVISION
SUBCHAPTER 2C - PLANNING AND PROCESSING DIVISION
SUBCHAPTER 2D - TAX RESEARCH DIVISION
SUBCHAPTER 2E - SUPPLY AND SERVICE DIVISION
Chapter 03 — Individual Income Inheritance and Gift Tax Division30 sections
SUBCHAPTER 3A - DIVISIONAL RULES
SUBCHAPTER 3B - INHERITANCE TAX
- 17-03b-0101 Definitions Repealed
- 17-03b-0102 Inheritance And Estate Tax Return: Form A-100 Repealed
- 17-03b-0103 Inheritance And Estate Tax Certificate: Form A-102 Repealed
- 17-03b-0104 Inheritance And Estate Tax Waiver: Form A-105 Repealed
- 17-03b-0105 Inheritance And Estate Tax Waiver: Form A-108 Repealed
- 17-03b-0106 Lock Box Release: Form A-109 Repealed
- 17-03b-0107 Transfers In Contemplation Of Death Repealed
- 17-03b-0108 Life Insurance: Accidental Death Repealed
- 17-03b-0109 Life Insurance: Mortgage Cancellation Repealed
- 17-03b-0110 Deductions: Mortgage Note Repealed
- 17-03b-0111 Valuation: Treasury Bonds Repealed
- 17-03b-0112 Valuation: Real Property Repealed
- 17-03b-0113 Federal Estate Tax Repealed
- 17-03b-0114 Mortgages Against Real Property: Schedule Z Repealed
- 17-03b-0201 Joint Accounts Repealed
- 17-03b-0202 Joint Stocks And Bonds Repealed
- 17-03b-0203 Jointly Held Notes Repealed
- 17-03b-0204 Real Estate By Entirety Repealed
- 17-03b-0301 Grandchildren Repealed
- 17-03b-0302 Step-Grandchildren Repealed
SUBCHAPTER 3C - GIFT TAX
- 17-03c-0101 Definitions Repealed
- 17-03c-0102 Gift Tax Return: Form G-600 Repealed
- 17-03c-0103 Life Insurance Valuation Statement: Form G-604
- 17-03c-0105 Real Property: Deed Of Gift
- 17-03c-0106 Real Property: Creation Of An Estate By The Entirety Repealed
- 17-03c-0107 Real Property: Termination Of An Estate By The Entirety Repealed
- 17-03c-0108 Extensions
Chapter 04 — License and Excise Tax Division430 sections
SUBCHAPTER 4A - DIVISIONAL RULES
- 17-04a-0101 Location Repealed
- 17-04a-0102 General Purpose Repealed
- 17-04a-0103 Administrative Unit Function Repealed
- 17-04a-0104 Assessment Unit Function Repealed
- 17-04a-0105 Privilege License Units Function Repealed
- 17-04a-0106 Cigarette Tax Unit Function Repealed
- 17-04a-0107 Soft Drink Tax Unit Function Repealed
- 17-04a-0108 Alcoholic Beverages Tax Unit Function Repealed
SUBCHAPTER 4B - LICENSE TAXES
- 17-04b-0101 Separate License Repealed
- 17-04b-0102 Transfer Fee Repealed
- 17-04b-0103 Seasonal Business Repealed
- 17-04b-0108 Indian Reservations Repealed
- 17-04b-0109 Mail-Order Business Repealed
- 17-04b-0110 Location Within Mile Of Two Cities Repealed
- 17-04b-0201 Not Prorated Repealed
- 17-04b-0202 Report Of Gross Receipts Tax Repealed
- 17-04b-0203 Part Time Repealed
- 17-04b-0301 Not Prorated Repealed
- 17-04b-0302 Computation And Payment Of Amusement Gross Receipts Taxes
- 17-04b-0303 Membership Admittance Fee
- 17-04b-0304 Food And Entertainment
- 17-04b-0305 Dances And Athletic Contests Repealed
- 17-04b-0306 Civic Organization Amusements
- 17-04b-0307 Indian Reservation Repealed
- 17-04b-0308 Drag Strips And Go-Cart Races
- 17-04b-0309 Go-Cart Races Repealed
- 17-04b-0310 Fishing Piers
- 17-04b-0311 Horse And Dog Shows
- 17-04b-0312 Rattlesnake Milkings
- 17-04b-0313 Agricultural Fairs Repealed
- 17-04b-0401 Location And Date Information Repealed
- 17-04b-0402 Not Prorated Repealed
- 17-04b-0403 Report Of Gross Receipts Tax Repealed
- 17-04b-0404 Determining Number Of Vehicles Repealed
- 17-04b-0405 Expected Contribution Repealed
- 17-04b-0501 Location And Date Repealed
- 17-04b-0502 Not Prorated Repealed
- 17-04b-0503 Report Of Gross Receipts Tax Repealed
- 17-04b-0504 Agricultural Fairs
- 17-04b-0505 No Additional Privilege Licenses Repealed
- 17-04b-0601 Gross Receipts Of $1,000 Or Less Repealed
- 17-04b-0602 Appraisals Only Repealed
- 17-04b-0603 Independent Bookkeeping Repealed
- 17-04b-0604 Cpa'S: Not A Regulatory License Repealed
- 17-04b-0605 Draftsman Repealed
- 17-04b-0606 Grave Plots Repealed
- 17-04b-0607 Land Surveyor
- 17-04b-0608 Masseurs Or Masseuses
- 17-04b-0609 Optician Repealed
- 17-04b-0610 Physical Therapist Repealed
- 17-04b-0611 Practicing Physicians Repealed
- 17-04b-0612 Government Attorneys-At-Law And Other Professionals Exempt From Privilege License Tax Repealed
- 17-04b-0613 Physician: Consultant On Lab Exam Repealed
- 17-04b-0614 Psychologist Repealed
- 17-04b-0615 Suspension Of Professional Licenses Repealed
- 17-04b-0701 Regulatory License Required Repealed
- 17-04b-0702 Collecting Agency Repealed
- 17-04b-0801 Single Deliveries Of 100 Pounds Or Less Repealed
- 17-04b-0802 Soliciting Without Profit Repealed
- 17-04b-0901 Electricity Bills Repealed
- 17-04b-0902 Mail Collection Repealed
- 17-04b-1001 Enlargement Of Pictures Repealed
- 17-04b-1002 Department Store Photographers Repealed
- 17-04b-1003 Varying Itinerant Situations Repealed
- 17-04b-1101 Applicability Of License To Another Repealed
- 17-04b-1102 Small Two-Wheel Vehicle
- 17-04b-1201 Burners Using Petroleum Gas Repealed
- 17-04b-1202 Bottler Selling Drink Dispensers
- 17-04b-1203 Not Specifically Mentioned
- 17-04b-1204 Gas Refrigerators Repealed
- 17-04b-1205 Heavy Duty Vacuum Cleaners Repealed
- 17-04b-1206 Calculators Repealed
- 17-04b-1207 Make Of Sewing Machine Repealed
- 17-04b-1208 Liability For Resident Sewing Machine Dealer Repealed
- 17-04b-1301 Products Of The Dairy Repealed
- 17-04b-1302 Ices Repealed
- 17-04b-1303 Flea Market Repealed
- 17-04b-1304 Not Prorated Nor Transferable Repealed
- 17-04b-1305 Other Applicable Licenses Due Repealed
- 17-04b-1306 Peddling By Foot Vs Peddling By Vehicle Repealed
- 17-04b-1307 Fish Exemption Repealed
- 17-04b-1308 License Procurement And Display Repealed
- 17-04b-1309 Information To Revenue Department Repealed
- 17-04b-1401 Project License Not Prorated Repealed
- 17-04b-1402 Date Due Repealed
- 17-04b-1403 Ceded Areas Repealed
- 17-04b-1404 Building On Land Owned By Builder Repealed
- 17-04b-1405 Air Conditioning Repealed
- 17-04b-1406 Painting Contractor Repealed
- 17-04b-1407 Elevators And Automatic Sprinklers Repealed
- 17-04b-1501 Liability Repealed
- 17-04b-1502 Report Of Financial Standing Repealed
- 17-04b-1601 Number Licensed By Board Repealed
- 17-04b-1602 Governmental Facilities Repealed
- 17-04b-1701 American Vs European Plan Repealed
- 17-04b-1702 Seasonal Rate Repealed
- 17-04b-1703 Restaurant License Liability Repealed
- 17-04b-1704 Ymca Or Ywca Repealed
- 17-04b-1705 Summer Camp Repealed
- 17-04b-1706 Church Assembly Repealed
- 17-04b-1707 Private Residences Or Cottages Repealed
- 17-04b-1708 Government Campgrounds
- 17-04b-1709 Hotels Charging Admission To Entertainment Repealed
- 17-04b-1801 Sandwich Vending Machines Repealed
- 17-04b-1802 Applicability Of License To Another Repealed
- 17-04b-1803 Cafeterias For Employees Repealed
- 17-04b-1804 Hospitals Repealed
- 17-04b-1805 Clubs: Commercial Operation Repealed
- 17-04b-1806 Clubs: Noncommercial Operation Repealed
- 17-04b-1807 Prepared Food Repealed
- 17-04b-1808 Chain Store License For Take-Out Operation Repealed
- 17-04b-1809 Outside Seating Repealed
- 17-04b-1810 Catering Service Repealed
- 17-04b-1811 Food Service Operation Of Vending Machine Operator Repealed
- 17-04b-1901 Table Measurement Repealed
- 17-04b-1902 College Union
- 17-04b-2001 Operator'S License Repealed
- 17-04b-2002 Coin-Operated Radio Or Television Repealed
- 17-04b-2003 Semiannual Informational Report Repealed
- 17-04b-2101 Not Prorated Repealed
- 17-04b-2102 Dispenser Gross Receipts Tax Report Repealed
- 17-04b-2103 Semiannual Informational Report Repealed
- 17-04b-2104 Application For Replacement License Repealed
- 17-04b-2105 No Location License When Gross Receipts Due Repealed
- 17-04b-2106 Operator Of Closed Container With Five Dispensers Repealed
- 17-04b-2107 Applying License To Another Repealed
- 17-04b-2108 Federal Government
- 17-04b-2109 National Bank Repealed
- 17-04b-2110 State Government
- 17-04b-2111 Credit Unions
- 17-04b-2112 School Lunchroom
- 17-04b-2113 Empty Cup Repealed
- 17-04b-2114 Coffee And Hot Chocolate Repealed
- 17-04b-2115 Coin-Operated Gas Pumps Repealed
- 17-04b-2116 Photostat And Photograph Machines Repealed
- 17-04b-2117 Dual Purpose Vending Machine Repealed
- 17-04b-2201 One License For Other Games Repealed
- 17-04b-2202 Governmental Activity
- 17-04b-2203 Nonprofit Private Clubs
- 17-04b-2204 Shuffleboard: Pinball And Bowling Machines
- 17-04b-2205 Ski Slopes: Ice Skating And Roller Rinks
- 17-04b-2206 Archery Ranges Repealed
- 17-04b-2207 Several Operators At One Location
- 17-04b-2208 Amusement Center Repealed
- 17-04b-2209 Electronic Video Games Repealed
- 17-04b-2301 Individual Employing One Person Repealed
- 17-04b-2302 Halving Or Quartering Only Repealed
- 17-04b-2303 Cold Storage Room Repealed
- 17-04b-2401 Rugs Only Repealed
- 17-04b-2402 Cleaning Furniture In The Home Repealed
- 17-04b-2501 Students Repealed
- 17-04b-2502 Electrolysis Repealed
- 17-04b-2601 Applicability Of License To Another Repealed
- 17-04b-2602 Prison Camps
- 17-04b-2603 Veterans Clubs
- 17-04b-2604 Commissary
- 17-04b-2605 Municipality
- 17-04b-2606 Dispenser Operator Not Liable Repealed
- 17-04b-2701 Pistol License Covers Metallic Cartridge Repealed
- 17-04b-2702 Separate License For Blank Cartridge Pistols Repealed
- 17-04b-2703 Applicability Of License To Another Repealed
- 17-04b-2801 Free Record With Purchase Of Merchandise
- 17-04b-2802 Flashlight Batteries
- 17-04b-2803 Musical Tapes Repealed
- 17-04b-2804 Shortwave Radios
- 17-04b-2901 Lien In This State Repealed
- 17-04b-2902 Liability For Direct Loans
- 17-04b-2903 Installment Paper Dealer Quarterly Return
- 17-04b-2904 Total Face Value
- 17-04b-2905 Nonresident Engaged In Business
- 17-04b-3001 Educational Institutions Repealed
- 17-04b-3002 Rugs Only Repealed
- 17-04b-3003 Shirts Or Uniforms Repealed
- 17-04b-3004 Industrial Rags And Wipers Repealed
- 17-04b-3005 Home-Size Machines Repealed
- 17-04b-3006 Diaper Services Repealed
- 17-04b-3007 Apartment Owner Exemption Repealed
- 17-04b-3101 Advertising By Candidate For Public Office Repealed
- 17-04b-3102 Supplemental Application Repealed
- 17-04b-3201 Products Of Ice Cream Repealed
- 17-04b-3202 Products Of Others Repealed
- 17-04b-3203 No Product Involved Repealed
- 17-04b-3301 Real Estate Loans: Loaning Own Funds
- 17-04b-3302 Real Estate Loans: Personal Property Collateral
- 17-04b-3401 Applicability Of License To Another Repealed
- 17-04b-3402 Parking Facilities Repealed
- 17-04b-3403 Auto Dealer License Covers Other Activity Repealed
- 17-04b-3404 Recapping Tires Only Repealed
- 17-04b-3405 City-Wide License Repealed
- 17-04b-3406 No Transfer Fee For City-Wide License Repealed
- 17-04b-3407 Finance Companies Repealed
- 17-04b-3408 Self-Service Car Wash Repealed
- 17-04b-3409 Grocery Store Sales Of Automotive Products Repealed
- 17-04b-3410 Automobile Auction Repealed
- 17-04b-3411 Car Brokers Repealed
- 17-04b-3412 Mobile Service And Repair Repealed
- 17-04b-3413 Applying Full Year And Half-Year License Repealed
- 17-04b-3414 Garage Selling To Another Garage Repealed
- 17-04b-3501 Motors Installed To Frames: Mo-Peds Repealed
- 17-04b-3502 Chain Store License Repealed
- 17-04b-3601 Liability For Two Licenses Repealed
- 17-04b-3602 Agencies Providing Temporary Workers Repealed
- 17-04b-3701 Air Conditioning Taxable Under G.S. 105-54 Repealed
- 17-04b-3702 One License Covers All Activities Listed Repealed
- 17-04b-3703 One-Half Rate Repealed
- 17-04b-3704 Structures Supporting Electrical Fixtures Repealed
- 17-04b-3801 Merchant Who Gives And Redeems Stamps Repealed
- 17-04b-3802 Redemption Store Liability Repealed
- 17-04b-3901 Retail License Repealed
- 17-04b-3902 Ice Cream Defined For This Section Repealed
- 17-04b-3903 Mobile Units Repealed
- 17-04b-4001 Abc Stores Repealed
- 17-04b-4002 Bakery Thrift Stores Repealed
- 17-04b-4003 Beach Stand Or Store Repealed
- 17-04b-4004 Coal Dealer Repealed
- 17-04b-4005 Exemption: Wholesale Sale Repealed
- 17-04b-4006 Fertilizers: Seed: Etc. Repealed
- 17-04b-4007 Leased Departments Repealed
- 17-04b-4008 Meat Packinghouses Repealed
- 17-04b-4009 Partnership And Corporation Repealed
- 17-04b-4010 Redemption Stores Repealed
- 17-04b-4011 Restaurants Repealed
- 17-04b-4012 Undertaking Repealed
- 17-04b-4013 Warehouse Repealed
- 17-04b-4014 Wholesale And Retail Similar In Character Repealed
- 17-04b-4101 Supplemental Form Repealed
- 17-04b-4102 Acting As Distributor And Retailer Repealed
- 17-04b-4103 Motor Fuel Not For Highway Purposes Repealed
- 17-04b-4201 Industrial Plant Repealed
- 17-04b-4202 Junked Cars Repealed
- 17-04b-4203 Auto Dealer Repealed
- 17-04b-4301 Application For Privilege License Repealed
- 17-04b-4401 Penalty Provisions Repealed
- 17-04b-4501 Small Two-Wheel Vehicle
- 17-04b-4502 Bottler Selling Drink Dispensers
- 17-04b-4503 Not Specifically Mentioned
- 17-04b-4504 Government Campgrounds
- 17-04b-4505 College Union
- 17-04b-4506 Prison Camps
- 17-04b-4507 Veterans Clubs
- 17-04b-4508 Commissary
- 17-04b-4509 Municipality
- 17-04b-4510 Federal Government
- 17-04b-4511 State Government
- 17-04b-4512 Credit Unions
- 17-04b-4513 School Lunchroom
- 17-04b-4514 Governmental Activity
- 17-04b-4515 Nonprofit Private Clubs
- 17-04b-4516 Shuffleboard, Pinball And Bowling Machines
- 17-04b-4517 Ski Slopes: Ice Skating And Roller Rinks
- 17-04b-4518 Several Operators At One Location
- 17-04b-4519 Free Record With Purchase Of Merchandise
- 17-04b-4520 Flashlight Batteries
- 17-04b-4521 Shortwave Radios Repealed
- 17-04c-0101 Definitions
- 17-04c-0102 Rate Of Excise Stamp Tax Repealed
- 17-04c-0103 Rate Of Discount Allowed Repealed
- 17-04c-0104 Application Or Renewal Requirements For Applicants And Licensees Under Article 2A
- 17-04c-0201 Application Or Renewal Requirements For A Distributor'S License; Duty To Update
- 17-04c-0202 Out-Of-State Distributor Repealed
- 17-04c-0203 License Not Prorated Repealed
- 17-04c-0204 Exhibit Of License
- 17-04c-0205 Distributor To Notify Manufacturer
- 17-04c-0301 Decal Stamps Repealed
- 17-04c-0302 Credit Sales Of Stamps Repealed
- 17-04c-0401 Authorization Repealed
- 17-04c-0402 Setting Repealed
- 17-04c-0403 Credit Sales Repealed
- 17-04c-0404 Inspection Repealed
- 17-04c-0405 Meter Machine Maintenance Repealed
- 17-04c-0501 Manner Of Affixing Repealed
- 17-04c-0502 Unstamped Cigarettes Repealed
- 17-04c-0503 Responsibility Of Purchaser Repealed
- 17-04c-0504 Interstate Cigarette Sales; Licensure
- 17-04c-0505 Limited Time To Affix Taxpaid Indicia (Stamps And Imprints) Repealed
- 17-04c-0601 Sales To Licensed Distributors Repealed
- 17-04c-0602 Invoice Requirement Repealed
- 17-04c-0603 Tax On Complimentary Packs Repealed
- 17-04c-0604 Manufacturer Acting As Distributor Repealed
- 17-04c-0701 Distributor Responsible For Tax Repealed
- 17-04c-0702 Excise Tax Liability For Cigarette Inventory
- 17-04c-0801 Federal Government
- 17-04c-0901 Monthly Report For Resident Distributors
- 17-04c-0902 Monthly Report For Nonresident Distributors
- 17-04c-0903 Invoicing Requirements For Distributors
- 17-04c-0904 Record Requirements For Distributors
- 17-04c-1001 Return Unused Stamps: No Transfer Repealed
- 17-04c-1002 Refunds Only To Licensed Distributors
- 17-04c-1003 Mutilated But Identifiable Stamps
- 17-04c-1004 Out-Of-State Shipments: No Refund Repealed
- 17-04c-1101 Dealers On Trains
- 17-04c-1102 Ocean-Going Vessels
- 17-04c-1201 Identification Requirement For Each Machine
- 17-04c-1202 Vending Machine Operators
- 17-04c-1203 Distributors With Vending Machines Repealed
- 17-04c-1204 Display Stamped Cigarettes In Machines Repealed
- 17-04c-1301 Application Or Renewal Requirements For Wholesale Dealer'S Or Retail Dealer'S License; Duty To Update
- 17-04c-1401 Invoice Requirement Repealed
- 17-04c-1402 Sales To Licensed Dealers Only Repealed
- 17-04c-1403 Manufacturers Acting As Retailer Repealed
- 17-04c-1501 Primary Liability
- 17-04c-1601 Exempt Sales Limited To Armed Forces And Their Dependents
- 17-04c-1602 Deliveries To Armed Forces Exchange Services
- 17-04c-1603 Sales Of Other Tobacco Products: By Others: Not Exempt
- 17-04c-1701 Must Sell As Designated
- 17-04c-1702 No Delayed Or Deferred Tax Payment Allowed
- 17-04c-1703 Prior Written Notification Required From Nc Customers
- 17-04c-1704 Invoicing Requirements
- 17-04c-1705 Reporting Requirements
- 17-04c-1706 Original Seller Not Liable For Tax
- 17-04c-1707 Penalties For Improper Handling Of Designated Product
- 17-04c-1801 Monthly Report For Wholesale Dealers And Retail Dealers
- 17-04c-1802 Invoicing Requirements For Wholesale Dealers And Retail Dealers
- 17-04c-1803 Records Requirements For Wholesale Dealers And Retail Dealers
- 17-04c-1901 Identification And Location Required
- 17-04c-2001 Definitions
- 17-04c-2002 Directory
- 17-04c-2003 Certification
- 17-04c-2004 Annual Certification Renewal
- 17-04c-2005 Material Changes To Certification
- 17-04c-2006 Registered Agent
- 17-04b-0104 Refunds Repealed
- 17-04b-0105 Churches Or Charitable Organizations Repealed
- 17-04b-0106 Ceded Areas Repealed
- 17-04b-0107 Blind Persons Repealed
- 17-04b-4302 Privilege License Repealed
- 17-04b-4402 Rate Of Penalty; Interest Repealed
- 17-04c-0802 Free Distribution By Manufacturer Repealed
SUBCHAPTER 4D - SOFT DRINK TAX
- 17-04d-0101 General Definitions Repealed
- 17-04d-0102 Product Definitions Repealed
- 17-04d-0201 Instate Distributors Repealed
- 17-04d-0202 Out-Of-State Distributors Repealed
- 17-04d-0203 Retail Dealers Repealed
- 17-04d-0204 General License Provisions Repealed
- 17-04d-0301 General Liability Repealed
- 17-04d-0302 Bottled (Closed Container) Soft Drink Rate Repealed
- 17-04d-0303 Liquid Base Rate Illustrated Repealed
- 17-04d-0304 Powder Rate Repealed
- 17-04d-0305 Products Not Used In Manufacturing Process Repealed
- 17-04d-0401 Domestic Use Versus Commercial Use Repealed
- 17-04d-0402 Representative List Repealed
- 17-04d-0403 Representative List Of Syrups And Bases Repealed
- 17-04d-0404 Representative List Of Powder Bases Repealed
- 17-04d-0501 Federal Government Repealed
- 17-04d-0502 Milk Repealed
- 17-04d-0503 Fruit And Vegetable Juice Repealed
- 17-04d-0504 Coffee And Tea Repealed
- 17-04d-0505 Application For Exemption Required Repealed
- 17-04d-0506 Exempt Sales Records Repealed
- 17-04d-0507 Exemption Of Concentrated Juices Determined Repealed
- 17-04d-0508 Natural Products Exemption Determined Repealed
- 17-04d-0509 Designation Of Exempt Sales Repealed
- 17-04d-0601 Liability Repealed
- 17-04d-0602 Taxpaid Stamps Repealed
- 17-04d-0603 Taxpaid Crowns Repealed
- 17-04d-0604 Affixing Of Crowns And Stamps Repealed
- 17-04d-0605 Taxpaid Imprint Stamp Repealed
- 17-04d-0606 Prompt Mail Service Repealed
- 17-04d-0607 Taxable Transactions Repealed
- 17-04d-0608 Control Of Tax Exempt Transactions Repealed
- 17-04d-0609 Provision For Refund Repealed
- 17-04d-0610 Only North Carolina Taxpaid Indicia Allowed Repealed
- 17-04d-0701 Applicable To Bottled Drinks Repealed
- 17-04d-0702 Liability Requirement Repealed
- 17-04d-0703 Who Qualifies Repealed
- 17-04d-0704 Common Carrier Shipments Repealed
- 17-04d-0705 Continuous Use Of Method Repealed
- 17-04d-0706 Reduced Rate Under Alternate Method Repealed
- 17-04d-0707 Method Required On Invoice Repealed
- 17-04d-0708 Reporting System Provided Distributors Repealed
- 17-04d-0709 Credit Procedure For Tax Exempt Sales Repealed
- 17-04d-0710 No Retailer Qualifies Repealed
- 17-04d-0711 Bond Requirement Repealed
- 17-04d-0801 Notification Requirement Of Method Elected Repealed
- 17-04d-0802 Procedure For Optional Methods Repealed
- 17-04d-0803 No Discount Allowed Repealed
- 17-04d-0804 Taxable Transactions Repealed
- 17-04d-0805 Control Of Tax Exempt Transactions Repealed
- 17-04d-0806 Continuous Use Of Method Repealed
- 17-04d-0807 No Retailer Qualifies Repealed
- 17-04d-0808 Bond Requirement Repealed
- 17-04d-0901 Report By Distributor Or Wholesaler Repealed
- 17-04d-0902 Report By Retailer Repealed
- 17-04d-0903 Report By Dealer On Trains Repealed
- 17-04d-0904 Report By Crown Manufacturers Repealed
- 17-04d-0905 Report By Imprint Manufacturers Repealed
- 17-04d-0906 Failure To File Timely Reports Repealed
- 17-04d-0907 Discount For Timely Filing And Payment Repealed
- 17-04d-0908 Invoicing Requirements Repealed
- 17-04d-0909 Bond Requirements Repealed
- 17-04d-1001 Liability Under G.S. 105-113.51(A) Repealed
- 17-04d-1002 Secondary Liability Repealed
- 17-04d-1003 Liability Under G.S. 105-113.51(B) - Soft Drink Certificate Of Liability Repealed
SUBCHAPTER 4E - ALCOHOLIC BEVERAGES TAX
- 17-04e-0101 Permit Required To Obtain License Repealed
- 17-04e-0102 Application For License Repealed
- 17-04e-0103 Penalty Repealed
- 17-04e-0104 License Application Of Partnership Repealed
- 17-04e-0105 Salesman For Proprietorship Operation Repealed
- 17-04e-0106 License Not Transferable Repealed
- 17-04e-0201 Filing Of Monthly Reports Repealed
- 17-04e-0202 Examiner'S Report Repealed
- 17-04e-0203 Separate Reports For Wines Repealed
- 17-04e-0204 Out-Of-State Shipments Reporting
- 17-04e-0205 Major Disaster Reporting
- 17-04e-0206 Wholesaler Buying From Wholesaler Repealed
- 17-04e-0207 Nonresident Beer Shipments Repealed
- 17-04e-0208 Nonresident Wine Shipments Repealed
- 17-04e-0209 Beer Or Wine To Employees And Guests Repealed
- 17-04e-0210 Identical Tax Upon Domestic And Non-Domestic Wines Repealed
- 17-04e-0301 Spoilage Or Destruction Of Nontaxpaid Beer Or Wine Repealed
- 17-04e-0302 Spoilage Of Taxpaid Beer Or Wine Repealed
- 17-04e-0303 Destruction Of Malt Beverages Or Wine When In Transit
- 17-04e-0304 Destruction When Property Of Resident Repealed
- 17-04e-0401 Insignia For Military Use Only Required Repealed
- 17-04e-0402 Accounting For Beer And Wine Sales To Military Repealed
- 17-04e-0403 Segregation Of Military From Civilian Repealed
- 17-04e-0501 Exemption From Tax Repealed
- 17-04e-0502 Receipts For Malt Beverages And Wine Delivered To Oceangoing Vessels
- 17-04e-0601 Bond Or Irrevocable Letter Of Credit Required Of Wholesalers And Importers Of Malt Beverages Or Wine
- 17-04e-0602 New Wholesaler Or Importer Bond Repealed
- 17-04e-0701 Participants In Distribution Repealed
- 17-04e-0702 Per Capita Basis Repealed
- 17-04e-0703 Distribution Notice
- 17-04e-0704 Defined Areas Repealed
- 17-04e-0705 Hold Funds Repealed
- 17-04f-0101 Issuance Of Stamps Repealed
- 17-04f-0102 Denomination Of Stamps Repealed
- 17-04f-0103 Cost Of Stamps Repealed
- 17-04f-0104 Postage Paid Repealed
- 17-04f-0105 Conveyance Tax (Excise Tax On Deeds) Reports Repealed
Chapter 05 — Corporate Franchise, Income, and Insurance Premium Tax Division283 sections
SUBCHAPTER 5A - DIVISIONAL RULES
SUBCHAPTER 5B - FRANCHISE TAX
- 17-05b-0101 Scope And Nature Repealed
- 17-05b-0102 Corporation Defined Repealed
- 17-05b-0103 Period Covered Repealed
- 17-05b-0104 Inactive Corporations
- 17-05b-0105 Dissolution Or Withdrawal Of Corporate Rights
- 17-05b-0106 Payment Of Franchise Taxes Repealed
- 17-05b-0107 Extension Of Filing Date
- 17-05b-0108 Electronic Filing Of General Business Franchise Tax Returns
- 17-05b-0201 Basis For Taxation Repealed
- 17-05b-0202 Due Date Of The Tax Repealed
- 17-05b-0203 Billed For The Tax Repealed
- 17-05b-0301 Basis For Taxation Repealed
- 17-05b-0302 Due Date Of The Report And Tax Repealed
- 17-05b-0303 Form To Be Used For Filing Repealed
- 17-05b-0304 Special Exemption Repealed
- 17-05b-0305 Distribution To Municipalities Repealed
- 17-05b-0401 Basis For Taxation Repealed
- 17-05b-0402 Due Date Of The Report And Tax Repealed
- 17-05b-0403 Form To Be Used For Filing Repealed
- 17-05b-0501 Basis For Taxation Repealed
- 17-05b-0502 Due Date Of The Report And Tax Repealed
- 17-05b-0503 Form To Be Used For Filing Repealed
- 17-05b-0601 Basis For Taxation Repealed
- 17-05b-0602 Due Date Of The Report And Tax Repealed
- 17-05b-0603 Form To Be Used For Filing Repealed
- 17-05b-0701 Basis For Taxation Repealed
- 17-05b-0702 Due Date Of The Report And Tax Repealed
- 17-05b-0703 Form To Be Used For Filing Repealed
- 17-05b-0704 Distribution To Municipalities Repealed
- 17-05b-0801 Basis For Taxation Repealed
- 17-05b-0802 Due Date Of The Tax Repealed
- 17-05b-0803 Corporation Billed For The Tax Repealed
- 17-05b-0901 Basis For Taxation Repealed
- 17-05b-0902 Due Date Of The Tax Repealed
- 17-05b-0903 Corporation Billed For The Tax Repealed
- 17-05b-1001 Basis For The Tax Repealed
- 17-05b-1002 Franchise Tax Bases Repealed
- 17-05b-1003 Corporations Required To File Repealed
- 17-05b-1004 Forms To Be Used For Filing Repealed
- 17-05b-1005 Report And Payment Due Repealed
- 17-05b-1006 Tax Rate Repealed
- 17-05b-1101 Based On The Year Ending Balance Sheet Repealed
- 17-05b-1102 Surplus Defined Repealed
- 17-05b-1103 Items Includable And Excludable Repealed
- 17-05b-1104 Exclusion Of Retained Earnings By Parent Corporation
- 17-05b-1105 Investment In Subsidiary
- 17-05b-1106 Borrowed Capital Treatment: Debtor Corporation Repealed
- 17-05b-1107 Borrowed Capital Treatment: Creditor Corporation Repealed
- 17-05b-1108 Exclusion Provision Limited To Indebtedness Owed
- 17-05b-1109 Equity Capital Not Deductible
- 17-05b-1110 Reciprocal Indebtedness Between Affiliates
- 17-05b-1111 Indebtedness Defined Repealed
- 17-05b-1112 Borrowed Capital Defined Repealed
- 17-05b-1113 Deduction For Qualified Recycling Facilities Repealed
- 17-05b-1114 Holding Companies Repealed
- 17-05b-1115 Cash Basis Corporations
- 17-05b-1201 Apportionment Formula Repealed
- 17-05b-1202 Alternative Apportionment Formula Repealed
- 17-05b-1301 Basis For The Investment Base Repealed
- 17-05b-1302 What Is Includable In The Investment Base
- 17-05b-1303 Treatment Of Construction In Progress
- 17-05b-1304 Carrier Operations Property Exempt From Investment Base Repealed
- 17-05b-1305 Indebtedness Deduction Repealed
- 17-05b-1306 Refinancing Of A Loan
- 17-05b-1307 Pollution Abatement Facilities Repealed
- 17-05b-1308 Deduction For Qualified Recycling Facilities Repealed
- 17-05b-1309 Determination Of Inclusion By Depreciation
- 17-05b-1310 No Limitation On Holding Companies Repealed
- 17-05b-1401 Basis For Tangible Property Repealed
- 17-05b-1402 Carrier Operations Appraised Property Exempt Repealed
- 17-05b-1403 Average Bank Balance Repealed
- 17-05b-1404 Intangible Property Repealed
- 17-05b-1405 No Limitation On Holding Companies Repealed
- 17-05b-1406 Investment Base Property Included
- 17-05b-1501 Computation Of Tax
- 17-05b-1502 Computation Of Tax When Merger Is Involved
- 17-05b-1601 Initial Requirements Repealed
- 17-05b-1602 Franchise Tax Payable In Advance Repealed
- 17-05b-1701 Non-Profit Organizations Repealed
- 17-05b-1702 Corporations Fully Exempt Repealed
- 17-05b-1703 Franchise Motor Carriers Repealed
- 17-05b-1704 Regulated Investment Companies Repealed
SUBCHAPTER 05C - CORPORATE INCOME TAX
- 17-05c-0101 Domestic And Foreign Corporations Required To File
- 17-05c-0102 Doing Business Defined
- 17-05c-0103 Corporations Operating In Interstate Commerce
- 17-05c-0104 Tax Rate And Basis For The Tax Repealed
- 17-05c-0105 Corporations Required To Allocate Income Repealed
- 17-05c-0106 When In Doubt As To Liability Repealed
- 17-05c-0107 Tax Forms Mailed To Taxpayer Repealed
- 17-05c-0108 Due Date Of Return Repealed
- 17-05c-0201 Preliminary Statement Repealed
- 17-05c-0202 Amount Of Credit Allowable Repealed
- 17-05c-0203 Building Code And Other Requirements Repealed
- 17-05c-0301 Preliminary Statement Repealed
- 17-05c-0302 Adjustments To Federal Taxable Income Repealed
- 17-05c-0303 Miscellaneous Repealed
- 17-05c-0304 Attribution Of Expenses To Nontaxable Income
- 17-05c-0401 North Carolina Obligations
- 17-05c-0402 Obligations Of Other States
- 17-05c-0403 U.S. Obligations
- 17-05c-0404 Sales Or Exchanges
- 17-05c-0405 Obligations Of Federal National Mortgage Association
- 17-05c-0406 Mortgage Backed Certificate Guaranteed By Gnma
- 17-05c-0407 Repurchase Agreements
- 17-05c-0501 Preliminary Statement Repealed
- 17-05c-0502 Reporting Net Income Or Loss To North Carolina Repealed
- 17-05c-0601 Preliminary Statement
- 17-05c-0602 Definition Of Taxpayer
- 17-05c-0603 In General Repealed
- 17-05c-0604 When A Taxpayer Is Subject To Tax
- 17-05c-0605 When A State Has Jurisdiction
- 17-05c-0701 Division Of Income: In General
- 17-05c-0702 Business And Nonbusiness Income Defined Repealed
- 17-05c-0703 Business And Nonbusiness Income Repealed
- 17-05c-0704 Proration Of Deductions
- 17-05c-0801 In General
- 17-05c-0802 Property Used For The Production Of Apportionable Income
- 17-05c-0803 Consistency In Reporting
- 17-05c-0804 Numerator
- 17-05c-0805 Valuation Of Owned Property
- 17-05c-0806 Rented Property Repealed
- 17-05c-0807 Averaging Property Values Repealed
- 17-05c-0901 In General Repealed
- 17-05c-0902 Payroll Accounting Method
- 17-05c-0903 Compensation
- 17-05c-0904 The Term Employee Repealed
- 17-05c-0905 Include In Payroll Factor Repealed
- 17-05c-0906 Denominator Of Payroll Factor
- 17-05c-0907 Numerator Of Payroll Factor
- 17-05c-0908 Corporations Utilizing Common Paymaster
- 17-05c-1001 Sales Made In General Business Operations
- 17-05c-1002 Sales Incidental To General Business Operations
- 17-05c-1003 Sales Made In Other Type Of Business Activity
- 17-05c-1004 Numerator
- 17-05c-1005 What Sales Of Tangible Personal Property Are In This State
- 17-05c-1006 Sales Factor: Sales To United States Government
- 17-05c-1007 Numerator: Other Receipts Constituting Business Income Repealed
- 17-05c-1101 Railroad Companies Repealed
- 17-05c-1102 Telephone Companies Repealed
- 17-05c-1103 Motor Carriers Of Property And/Or Passengers Repealed
- 17-05c-1104 Telegraph Companies Repealed
- 17-05c-1105 Excluded Corporations Repealed
- 17-05c-1201 Preliminary Statement Repealed
- 17-05c-1202 Charitable Contributions Defined And Qualified Donees Repealed
- 17-05c-1203 Contributions Limited To Five Percent Of Net Income Repealed
- 17-05c-1204 Contributions Fully Deductible Repealed
- 17-05c-1205 Contributions By Corporations Allocating Net Income Repealed
- 17-05c-1206 Contributions Carry-Over Unallowable Repealed
- 17-05c-1301 Amortization Over 60 Month Period Repealed
- 17-05c-1302 Certification Of Facilities Required Repealed
- 17-05c-1401 Preliminary Statement
- 17-05c-1402 Tax-Exempt Bonds
- 17-05c-1403 Taxable Bonds
- 17-05c-1404 Definition Of Bond
- 17-05c-1501 Preliminary Statement Repealed
- 17-05c-1502 Differences Between North Carolina And Federal Provisions Repealed
- 17-05c-1503 Definition Of Net Economic Loss Repealed
- 17-05c-1504 Income Not Taxable Repealed
- 17-05c-1505 Procedure For Deducting A Net Economic Loss Repealed
- 17-05c-1506 Corporations Apportioning Their Net Income
- 17-05c-1507 Corporation Sustaining Loss Entitled To Deduction
- 17-05c-1601 Preliminary Statement Repealed
- 17-05c-1602 Deductions For Payments To And Charges By Repealed
- 17-05c-1603 Consolidated Returns Repealed
- 17-05c-1604 Required To Furnish Information Requested By Secretary Repealed
- 17-05c-1605 Definitions Repealed
- 17-05c-1606 Transactions Closely Examined By The Department Repealed
- 17-05c-1701 Reporting Partnership Net Income
- 17-05c-1702 Apportionable Income Or Nonapportionable Income
- 17-05c-1801 Taxable Percentages/Dividends Repealed
- 17-05c-1802 No Return Filed In Year Ended September 30 Repealed
- 17-05c-1803 Two Returns Filed By A Corporation During Twelve Month Period Repealed
- 17-05c-1804 Change In Name Or In State Of Incorporation Repealed
- 17-05c-1805 Amended And Adjusted Returns Repealed
- 17-05c-1806 Mergers Repealed
- 17-05c-1901 Time And Place For Filing Repealed
- 17-05c-1902 Extension Of Filing Date Repealed
- 17-05c-1903 Payment Of Taxes Repealed
- 17-05c-1904 Overpayments Applied To Next Year
- 17-05c-2001 Automatic Extension Repealed
- 17-05c-2002 Application For An Additional Extension Repealed
- 17-05c-2003 Interest And Penalties Repealed
- 17-05c-2004 Extension Of Filing Date
- 17-05c-2101 Requirements When Corporation Ends
- 17-05c-2102 Withdrawals/Filing Requirements Repealed
- 17-05c-2201 Preliminary Statement Repealed
- 17-05c-2202 Corporations Fully Exempt Repealed
- 17-05c-2203 Corporations Conditionally Or Partially Exempt Repealed
- 17-05c-2204 Exceptions To Exemption Repealed
- 17-05c-2205 Regulated Investment Companies Repealed
- 17-05c-2206 Proof Of Exemption Repealed
- 17-05c-2207 Notifications Of Change In Purposes Or Operations Repealed
- 17-05c-2301 Requirement For Reporting Changes Repealed
- 17-05c-2302 Assessments Or Refunds Repealed
- 17-05c-2303 Extent Of Changes Which May Be Made Repealed
- 17-05c-2304 Fraud Provisions On Federal Changes Repealed
- 17-05c-2401 Doing Business Activities Of Disc
- 17-05c-2402 Determination Of Disc Net Income Repealed
- 17-05c-2403 Apportionment Of Disc Net Income
- 17-05c-2404 Dividends Received From Disc
- 17-05c-2405 Earnings Of Disc Not Previously Taxed Repealed
- 17-05c-2501 Doing Business Activities/Foreign Sales Corporation (Fsc) Repealed
- 17-05c-2502 Determination Of Fsc Net Income Repealed
- 17-05c-2503 Consolidated Return Repealed
- 17-05c-2504 Apportionment - Consolidated Return Repealed
- 17-05c-2601 Reinstatement Of Corporate Charter Repealed
- 17-05c-1905 Electronic Filing Of Corporation Income Tax Returns
SUBCHAPTER 05D - Alternative Apportionment Method
- 17-05d-0101 Preliminary Statement Repealed
- 17-05d-0102 When Due Repealed
- 17-05d-0103 Payments Of Estimated Tax Repealed
- 17-05d-0104 Penalty For Underpayment Of Estimated Tax Repealed
- 17-05d-0105 No Penalty Tests Repealed
- 17-05d-0106 Overpayment Of Tax Repealed
- 17-05d-0107 Purpose
- 17-05d-0108 Who May Submit Request
- 17-05d-0109 Request For Alternative Apportionment Formula
- 17-05d-0110 Time For Filing
- 17-05d-0111 Notice Of Conference
- 17-05d-0112 Who Shall Attend The Conference
- 17-05d-0113 Conduct Of The Conference
- 17-05d-0114 Remedy
- 17-05d-0115 Final Decision
SUBCHAPTER 5E - INSURANCE PREMIUMS TAX AND REGULATORY SURCHARGE
SUBCHAPTER 05F – SECRETARY'S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN
- 17-05f-0101 Scope
- 17-05f-0102 Definitions
- 17-05f-0201 Economic Substance Test Burden Of Proof
- 17-05f-0202 Reasonable Business Purposes
- 17-05f-0203 Economic Effects
- 17-05f-0204 Economic Substance Doctrine
- 17-05f-0205 Economic Substance Factors
- 17-05f-0206 When State Income Tax Benefits Are Considered
- 17-05f-0207 Centralized Cash Management
- 17-05f-0301 Determination Of Fair Market Value
- 17-05f-0401 Adjustments To State Net Income
- 17-05f-0501 Methodology When Combined Return Required Or Permitted
- 17-05f-0502 Procedures For Filing A Combined Income Tax Return
- 17-05f-0503 Combined Return Tax Credits
- 17-05f-0601 Procedures For Filing A Franchise Tax Return
SUBCHAPTER 05G – MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME
- 17-05g-0101 Scope
- 17-05g-0102 Definitions
- 17-05g-0501 Alternative Apportionment
- 17-05g-0502 Original Returns
- 17-05g-0503 Secretary'S Authority To Adjust A Taxpayer'S Return
- 17-05g-0504 Taxpayer Authority To Change A Method Of Assignment On A Prospective Basis
- 17-05g-0505 Secretary Authority To Change A Method Of Assignment On A Prospective Basis
- 17-05g-0601 Examples
- 17-05g-1003 Assignment Of Receipts
- 17-05g-1006 Related Entity Transactions
- 17-05g-1102 License Of A Marketing Intangible
- 17-05g-0201 Assignment Of Receipts From Sales Of Other Than Tangible Personal Property
- 17-05g-0301 In General
- 17-05g-0302 Approximation Based Upon Known Sales
- 17-05g-0303 Related Entity Transactions
- 17-05g-0401 Allocated Gross Receipts
- 17-05g-0402 Unassignable Gross Receipts
- 17-05g-0701 In General
- 17-05g-0801 In General
- 17-05g-0802 Assignment Of Receipts From Sale Of In-Person Services
- 17-05g-0803 Reasonable Approximation
- 17-05g-0901 In General
- 17-05g-0902 Assignment Of Receipts From Sales Of Services Delivered To The Customer Or On Behalf Of The Customer, Or Delivered Electronically Through The Customer
- 17-05g-0903 Delivery To Or On Behalf Of A Customer By Physical Means, Whether To An Individual Or Business Customer
- 17-05g-0904 Delivery To Customer By Electronic Transmission
- 17-05g-0905 Services Delivered Electronically Through Or On Behalf Of An Individual Or Business Customer
- 17-05g-1001 In General
- 17-05g-1002 Overlap With Other Categories Of Services
- 17-05g-1004 Professional Services Other Than Architectural Or Engineering Services
- 17-05g-1005 Architectural Or Engineering Services With Respect To Real Or Tangible Personal Property
- 17-05g-1101 In General
- 17-05g-1103 License Of A Production Intangible
- 17-05g-1104 License Of A Mixed Intangible
- 17-05g-1201 Assignment Of Receipts
- 17-05g-1301 Software Transactions
- 17-05g-1302 Sales Or Licenses Of Digital Goods And Services
- 17-05g-1303 Telecommunications Companies
Chapter 06 — Individual Income Tax442 sections
SUBCHAPTER 6A - DIVISIONAL RULES
- 17-06a-0101 Location Repealed
- 17-06a-0102 General Purposes Repealed
- 17-06a-0103 Administrative Organization Repealed
- 17-06a-0104 Individual Income Tax Repealed
- 17-06a-0105 Income Tax Withholding Repealed
- 17-06b-0101 Forms Repealed
- 17-06b-0102 General
- 17-06b-0103 Combined Returns Repealed
- 17-06b-0104 Completing A Return
- 17-06b-0105 Reproduced Copies Repealed
- 17-06b-0106 Federal Forms
- 17-06b-0107 Extensions
- 17-06b-0108 Amended Returns
- 17-06b-0109 Filing Requirements - General Statement
- 17-06b-0110 Individuals Required To File A N.C. Individual Income Tax Return Repealed
- 17-06b-0111 Minimum Gross Income Filing Requirements Repealed
- 17-06b-0112 Joint Federal But Separate State Return
- 17-06b-0113 Taxpayers Domiciled In Community Property States
- 17-06b-0114 Computation Of Taxable Income - General
- 17-06b-0115 Additions To Adjusted Gross Income
- 17-06b-0116 Deductions From Adjusted Gross Income
- 17-06b-0117 Transitional Adjustments
- 17-06b-0118 Electronic Filing Of Individual Income Tax Returns
- 17-06b-0119 Reporting Income From Conveyance Of Real Property Held In Tenancy By The Entirety
- 17-06b-0201 General Repealed
- 17-06b-0202 Areas Of Difference Repealed
- 17-06b-0301 General Repealed
- 17-06b-0302 One Thousand One Hundred Dollar Personal Exemption Repealed
- 17-06b-0303 Two Thousand Two Hundred Dollar Personal Exemption Repealed
- 17-06b-0304 Blind Persons Repealed
- 17-06b-0305 Individuals Age 65 Or Over Repealed
- 17-06b-0306 Severely Retarded Dependent Repealed
- 17-06b-0307 Hemophiliacs Repealed
- 17-06b-0308 Exemption For Dependents Repealed
- 17-06b-0309 Dependent In Institution Of Higher Learning Repealed
- 17-06b-0310 Deceased Or Incompetent Individuals Repealed
- 17-06b-0311 Prorated Personal Exemption Repealed
- 17-06b-0312 Other Considerations Repealed
- 17-06b-0313 Deaf Individuals Repealed
- 17-06b-0314 Renal Disease Repealed
- 17-06b-0315 Paraplegics Repealed
- 17-06b-0316 Cystic Fibrosis Repealed
- 17-06b-0317 Spina Bifida Repealed
- 17-06b-0318 Multiple Sclerosis Repealed
- 17-06b-0319 Severe Head Injury Repealed
- 17-06b-0320 Muscular Dystrophy Repealed
- 17-06b-0321 Organ And Tissue Transplants Repealed
- 17-06b-0401 General Repealed
- 17-06b-0402 General Rules For Annuities Repealed
- 17-06b-0403 Special Rule Repealed
- 17-06b-0404 Variable Annuities Repealed
- 17-06b-0405 Guaranteed Payments Repealed
- 17-06b-0406 Lump Sum Repealed
- 17-06b-0407 Installment Options Repealed
- 17-06b-0408 Federal Employees Pensions Repealed
- 17-06b-0501 General Repealed
- 17-06b-0502 Income Repealed
- 17-06b-0503 Deductions Repealed
- 17-06b-0504 Nondeductible Payments Repealed
- 17-06b-0505 Minor Children Repealed
- 17-06b-0506 Periodic Payments Repealed
- 17-06b-0507 Lump-Sum Settlement Repealed
- 17-06b-0508 Large Early Payments Repealed
- 17-06b-0509 Settlement Of Property Rights Repealed
- 17-06b-0510 Transfer Of Appreciated Property Repealed
- 17-06b-0511 Retroactive Effect Of A Decree Repealed
- 17-06b-0512 Effect Of Local Law Repealed
- 17-06b-0513 Payments From A Trust Repealed
- 17-06b-0514 Medical Expenses Repealed
- 17-06b-0515 Life Insurance Premiums Repealed
- 17-06b-0516 Taxes: Interest: Insurance: Utilities Repealed
- 17-06b-0517 Back Alimony Payments Repealed
- 17-06b-0518 Payment After Wife'S Death Or Remarriage Repealed
- 17-06b-0519 Legal Expenses Repealed
- 17-06b-0520 Personal Exemption Repealed
- 17-06b-0601 General Repealed
- 17-06b-0602 Residents Repealed
- 17-06b-0603 Nonresidents Repealed
- 17-06b-0604 Other Tax Credits Repealed
- 17-06b-0605 Residential Solar Energy Equipment Repealed
- 17-06b-0606 Credit For Child And Dependent Care Expenses
- 17-06b-0607 Credit For Income Tax Paid To Another State Or Country
- 17-06b-0608 Credit For Corporate Tax Paid By S Corporation To Another State Repealed
- 17-06b-0609 Credit For North Carolina Dividends Repealed
- 17-06b-0610 Credit For The Disabled
- 17-06b-0611 Credit For Tax Paid On Certain Government Retirement Benefits Repealed
- 17-06b-0612 Tax Credit For Qualified Business Investments Repealed
- 17-06b-0613 Credit For Use Of North Carolina Ports
- 17-06b-0701 Military Pay In General Repealed
- 17-06b-0702 Resident Armed Services Personnel Repealed
- 17-06b-0703 Nonresident Armed Services Personnel Repealed
- 17-06b-0704 Estimated Income Tax Returns Repealed
- 17-06b-0705 Service Income And Deductions Repealed
- 17-06b-0706 Extensions Repealed
- 17-06b-0707 Penalty And Interest Repealed
- 17-06b-0708 Cancellation And Abatement Repealed
- 17-06b-0801 General Repealed
- 17-06b-0802 The Installment Method Repealed
- 17-06b-0803 Other Sales Repealed
- 17-06b-0804 Repossessions Repealed
- 17-06b-0805 Repossession Of Real Property Repealed
- 17-06b-0806 Dispositions Repealed
- 17-06b-0901 General Repealed
- 17-06b-0902 Rules Repealed
- 17-06b-0903 Definitions Repealed
- 17-06b-0904 Partially Used As A Residence Repealed
- 17-06b-0905 Converted To Rental Property Repealed
- 17-06b-0906 Exchange Repealed
- 17-06b-0907 Allocation Between Husband And Wife Repealed
- 17-06b-0908 Acquired By Gift Or Inheritance Repealed
- 17-06b-0909 65 Or Older Repealed
- 17-06b-0910 Reporting Sale Repealed
- 17-06b-0911 55 Or Over Repealed
- 17-06b-1001 General Repealed
- 17-06b-1002 Purchase And Sale Repealed
- 17-06b-1003 Reporting By The Transferor Repealed
- 17-06b-1004 The Transferee Repealed
- 17-06b-1101 General Repealed
- 17-06b-1102 Nonrecognition Of Gain Repealed
- 17-06b-1103 Losses Repealed
- 17-06b-1104 Condemnation Awards Repealed
- 17-06b-1105 Computing Gain Or Loss Repealed
- 17-06b-1106 Severance Damages Repealed
- 17-06b-1107 Easements Repealed
- 17-06b-1108 Threat Or Imminence Repealed
- 17-06b-1109 Basis Of New Property Repealed
- 17-06b-1110 Similar Or Related Property Repealed
- 17-06b-1111 Replacement Period Repealed
- 17-06b-1112 Assessments Repealed
- 17-06b-1201 General Repealed
- 17-06b-1202 Changes In The Basis Repealed
- 17-06b-1203 Cost Basis Guide Chart Repealed
- 17-06b-1301 General Repealed
- 17-06b-1302 How Created Repealed
- 17-06b-1303 Income Repealed
- 17-06b-1304 Gain Or Loss Repealed
- 17-06b-1305 Basis To Survivor Repealed
- 17-06b-1306 Basis After Divorce Repealed
- 17-06b-1401 General Repealed
- 17-06b-1402 The Reporting Of Income Repealed
- 17-06b-1403 Deductions Repealed
- 17-06b-1404 Refunds Repealed
- 17-06b-1501 General Repealed
- 17-06b-1502 Basis In A Nontaxable Distribution Repealed
- 17-06b-1503 Basis In A Taxable Distribution Repealed
- 17-06b-1504 Fractional Shares Repealed
- 17-06b-1505 Antitrust Laws Repealed
- 17-06b-1601 General Repealed
- 17-06b-1602 Allocation Of Basis Repealed
- 17-06b-1701 General Repealed
- 17-06b-1702 Life Insurance Proceeds Repealed
- 17-06b-1703 Return Of Premiums Repealed
- 17-06b-1704 Gifts Repealed
- 17-06b-1705 Inheritance Repealed
- 17-06b-1706 Government Obligations Repealed
- 17-06b-1707 Nonprofit Educational Institutions Repealed
- 17-06b-1708 Accident Or Health Insurance Repealed
- 17-06b-1709 Medical Benefits Repealed
- 17-06b-1710 Workmen'S Compensation Repealed
- 17-06b-1711 Damages Repealed
- 17-06b-1712 Minister'S Dwelling Repealed
- 17-06b-1713 Orphanage Employees Repealed
- 17-06b-1714 Social Security Repealed
- 17-06b-1715 Retirement Benefits From Other States Repealed
- 17-06b-1716 Meals And Lodging Repealed
- 17-06b-1717 Group Life Insurance Repealed
- 17-06b-1718 Scholarships Repealed
- 17-06b-1719 Death Benefits Repealed
- 17-06b-1720 Combat Zone Pay Repealed
- 17-06b-1721 Firemen'S Pensions Repealed
- 17-06b-1722 Law Enforcement Officers Repealed
- 17-06b-1723 Forsyth County And Winston Salem Repealed
- 17-06b-1724 Federal Employees Repealed
- 17-06b-1725 Hostile Fire Duty Pay Repealed
- 17-06b-1726 Armed Forces Disability Pay Repealed
- 17-06b-1727 Armed Forces Retirement Pay Repealed
- 17-06b-1728 Tax Sheltered Annuities Repealed
- 17-06b-1729 Annuity Income Repealed
- 17-06b-1730 Deductible Dividends Repealed
- 17-06b-1731 Relocation Expense Repealed
- 17-06b-1732 Law Enforcement Officers Repealed
- 17-06b-1733 North Carolina Local Government Repealed
- 17-06b-1734 Railroad Retirement Repealed
- 17-06b-1735 Veterans Repealed
- 17-06b-1736 Pollution Abatement Bonds Repealed
- 17-06b-1737 Veterans Administration Benefits Repealed
- 17-06b-1738 Disability Income Repealed
- 17-06b-1739 Business Development Corporations Repealed
- 17-06b-1740 State Employees' Retirement Repealed
- 17-06b-1741 State Supported Schools Repealed
- 17-06b-1742 Campaign Contributions Repealed
- 17-06b-1743 Training Allowances Repealed
- 17-06b-1744 Brotherhood Relief Repealed
- 17-06b-1745 National Guard Pensions Repealed
- 17-06b-1746 Railroad Unemployment Insurance Repealed
- 17-06b-1747 Indian Reservation Income Repealed
- 17-06b-1748 North Carolina Legislative Retirement Benefits Repealed
- 17-06b-1749 Punitive Damages Repealed
- 17-06b-1750 Foster Parents Reimbursement Repealed
- 17-06b-1751 Child And Dependent Assistance Paid By Employer Repealed
- 17-06b-1752 Foreign Income Exclusion Repealed
- 17-06b-1801 General Repealed
- 17-06b-1802 Federal Practice To Be Followed Repealed
- 17-06b-1901 General Repealed
- 17-06b-1902 The Five Thousand Dollar Exclusion Repealed
- 17-06b-1903 Nonforfeitable Rights Repealed
- 17-06b-2001 General Repealed
- 17-06b-2002 Joint Federal Returns Repealed
- 17-06b-2003 State And Federal Differences Repealed
- 17-06b-2004 Federal Practice To Be Followed Repealed
- 17-06b-2101 General Repealed
- 17-06b-2102 Federal Practice To Be Followed Repealed
- 17-06b-2201 General Repealed
- 17-06b-2202 Ordinary And Necessary Repealed
- 17-06b-2203 Federal Practice To Be Followed Repealed
- 17-06b-2204 Reimbursement For Meals Repealed
- 17-06b-2301 General Repealed
- 17-06b-2302 Federal Practice To Be Followed Repealed
- 17-06b-2303 Employer'S Educational Assistance Repealed
- 17-06b-2401 General Repealed
- 17-06b-2402 Federal Practice To Be Followed Repealed
- 17-06b-2403 Members Of The Armed Forces Repealed
- 17-06b-2404 Foreign Moves Repealed
- 17-06b-2501 General Repealed
- 17-06b-2502 Federal Practice To Be Followed Repealed
- 17-06b-2503 Individual Retirement Contributions Repealed
- 17-06b-2504 Federal Practice To Be Followed Repealed
- 17-06b-2601 General Repealed
- 17-06b-2602 Definition Repealed
- 17-06b-2603 Business-Connected Deduction Repealed
- 17-06b-2604 Apportionment Repealed
- 17-06b-2701 General Repealed
- 17-06b-2702 Cash And Accrual Basis Repealed
- 17-06b-2703 Business Deduction Repealed
- 17-06b-2704 Husband And Wife Repealed
- 17-06b-2705 Mortgages Repealed
- 17-06b-2706 Life Insurance Loans Repealed
- 17-06b-2707 Cooperative Owners Repealed
- 17-06b-2708 Note Discount Repealed
- 17-06b-2709 Tax Exempt Income Repealed
- 17-06b-2710 Carrying Charges Repealed
- 17-06b-2711 Revolving Charge Accounts Repealed
- 17-06b-2712 Other Interest Payments Repealed
- 17-06b-2713 Retirement Systems Repealed
- 17-06b-2801 General Repealed
- 17-06b-2802 Cash And Accrual Basis Repealed
- 17-06b-2803 Who May Claim The Deduction Repealed
- 17-06b-2804 Business Deduction Repealed
- 17-06b-2805 Deductible By Residents Repealed
- 17-06b-2806 Nondeductible Repealed
- 17-06b-2901 General Repealed
- 17-06b-2902 Definitions Repealed
- 17-06b-2903 Some Deductible Losses Repealed
- 17-06b-2904 Some Nondeductible Losses Repealed
- 17-06b-2905 Who May Claim The Loss Repealed
- 17-06b-2906 When Deductible Repealed
- 17-06b-2907 Treatment On Return Repealed
- 17-06b-2908 Compensation Repealed
- 17-06b-2909 Amount Of Loss Repealed
- 17-06b-2910 Real Or Personal Property Repealed
- 17-06b-2911 Ornamental Plants Repealed
- 17-06b-2912 Appraisal And Proof Of Loss Repealed
- 17-06b-2913 Reimbursement Repealed
- 17-06b-2914 Adjustment To Basis After Casualty Repealed
- 17-06b-2915 Disaster Losses Repealed
- 17-06b-3001 General Repealed
- 17-06b-3002 Qualified Organizations Repealed
- 17-06b-3003 Gratuitous Service Expenses Repealed
- 17-06b-3004 When Deductible Repealed
- 17-06b-3005 Limitations Repealed
- 17-06b-3006 Amount Deductible Repealed
- 17-06b-3007 Nondeductible Contributions Repealed
- 17-06b-3008 Partnership Contributions Repealed
- 17-06b-3009 Contributions By Nonresidents Repealed
- 17-06b-3101 General Repealed
- 17-06b-3102 Definitions Repealed
- 17-06b-3103 Limitations Repealed
- 17-06b-3104 Husband And Wife Repealed
- 17-06b-3105 Dependents Repealed
- 17-06b-3106 Funeral Expenses Repealed
- 17-06b-3107 Common Deductible Expenses Repealed
- 17-06b-3108 Special Cases Repealed
- 17-06b-3109 Nondeductible Expenses Repealed
- 17-06b-3110 Medical Care For A Decedent Repealed
- 17-06b-3111 Reimbursement Repealed
- 17-06b-3201 General Repealed
- 17-06b-3202 Schedule Of Penalties Repealed
- 17-06b-3203 Penalties For Failure To File And Pay
- 17-06b-3204 Negligence Penalties
- 17-06b-3205 Failure To Report Federal Changes Repealed
- 17-06b-3206 Fraud Penalty
- 17-06b-3207 Failure To File Informational Returns Repealed
- 17-06b-3208 Underpayment Of Estimated Tax Repealed
- 17-06b-3209 Waiver Of Penalty Repealed
- 17-06b-3301 General Repealed
- 17-06b-3302 Accounting Methods Repealed
- 17-06b-3303 Accounting Periods Repealed
- 17-06b-3304 Change In Income Year Repealed
- 17-06b-3305 Annualizing Income Repealed
- 17-06b-3401 General Repealed
- 17-06b-3402 Limitations For Assessments
- 17-06b-3403 Federal Changes Repealed
- 17-06b-3404 Federal Changes And Fraud
- 17-06b-3405 Failure To Pay Tax Repealed
- 17-06b-3406 Refunds
- 17-06b-3407 Service Members Civil Relief Act Repealed
- 17-06b-3408 Waiver Of Time Limitation Repealed
- 17-06b-3501 General
- 17-06b-3502 Taxing Partnership Income Repealed
- 17-06b-3503 Partnership Returns
- 17-06b-3504 Accounting Period Repealed
- 17-06b-3505 Accounting Methods Repealed
- 17-06b-3506 Items Exempt From Income Repealed
- 17-06b-3507 Business Deductions Repealed
- 17-06b-3508 Contributions Repealed
- 17-06b-3509 Deductible Dividends Repealed
- 17-06b-3510 Additional First Year Depreciation Repealed
- 17-06b-3511 Nondeductible Items Repealed
- 17-06b-3512 Out-Of-State Income Repealed
- 17-06b-3513 Nonresident Partners
- 17-06b-3514 Limitation On Losses Repealed
- 17-06b-3515 Basis Of A Partner'S Interest Repealed
- 17-06b-3516 Liquidation Repealed
- 17-06b-3517 Property Retained Repealed
- 17-06b-3518 Gain Or Loss On Distribution Repealed
- 17-06b-3519 Disposition Of Partner'S Interest Repealed
- 17-06b-3520 Family Partnerships Repealed
- 17-06b-3521 Estimated Income Tax
- 17-06b-3522 Information Returns Repealed
- 17-06b-3523 Common Trust Funds Repealed
- 17-06b-3524 Investment Clubs Repealed
- 17-06b-3525 Tenancy By The Entirety Repealed
- 17-06b-3526 Tax Credits Repealed
- 17-06b-3527 Disposition Of Partner'S Interest
- 17-06b-3528 Part-Year Resident Partners
- 17-06b-3529 Interest Income Passed Through To Partners
- 17-06b-3601 General Repealed
- 17-06b-3602 Definitions Repealed
- 17-06b-3603 Basis Of Life Estate Property Repealed
- 17-06b-3604 Allocation Of Basis Repealed
- 17-06b-3605 Basis To Remainderman Repealed
- 17-06b-3606 Basis To Remainderman'S Successor Repealed
- 17-06b-3607 Depreciation And Depletion Repealed
- 17-06b-3608 Casualty Loss Deduction Repealed
- 17-06b-3609 Capital Expenditures Repealed
- 17-06b-3610 Sale Of Life Estate And Remainder Interests Repealed
- 17-06b-3611 Tables Repealed
- 17-06b-3701 General Repealed
- 17-06b-3702 Gross Income Repealed
- 17-06b-3703 Simple And Complex Trusts Repealed
- 17-06b-3704 Income Taxable To Fiduciaries Repealed
- 17-06b-3705 Other Income Repealed
- 17-06b-3706 Exempt Income Repealed
- 17-06b-3707 Exempt Trusts Repealed
- 17-06b-3708 Personal Exemptions Repealed
- 17-06b-3709 Ordinary Deductions Repealed
- 17-06b-3710 Deduction For Charitable Purposes Repealed
- 17-06b-3711 Distributable Net Income Repealed
- 17-06b-3712 Distributions To Beneficiaries Repealed
- 17-06b-3713 Basis Of Property Repealed
- 17-06b-3714 Tax Credits
- 17-06b-3715 Income Taxable To Beneficiaries Repealed
- 17-06b-3716 Income Tax Return For Estates And Trusts
- 17-06b-3717 Trust Instruments And Wills Repealed
- 17-06b-3718 Payment Of Tax Repealed
- 17-06b-3719 Failure To File Penalties Repealed
- 17-06b-3720 Liability Of The Fiduciary Repealed
- 17-06b-3721 Special Trusts Repealed
- 17-06b-3722 Grantors Trusts Repealed
- 17-06b-3723 Allocation Of Adjustments
- 17-06b-3724 Allocation Of Income Attributable To Nonresidents
- 17-06b-3725 Administration Expenses Repealed
- 17-06b-3801 Income Repealed
- 17-06b-3802 Deductions Repealed
- 17-06b-3803 Other Items Repealed
- 17-06b-3804 Deposit Of Payment
- 17-06b-3901 Definition Of Resident
- 17-06b-3902 Nonresidents
- 17-06b-3903 Part-Year Resident
- 17-06b-3904 Taxable Income Of Nonresidents And Part-Year Residents
- 17-06b-3905 Nonresident Members Of Professional Athletic Teams
- 17-06b-3906 Purchase Of Real Property Located In North Carolina From A Nonresident
- 17-06b-4001 Reporting Income - In General Repealed
- 17-06b-4002 Resident Shareholders Repealed
- 17-06b-4003 Nonresident Shareholders
- 17-06b-4004 Tax Credits
- 17-06b-4005 Basis In Stock
- 17-06b-4006 Distributions
- 17-06b-4007 Fiscal Year S Corporation Repealed
- 17-06b-4008 Losses Repealed
- 17-06b-4101 General
- 17-06b-4102 Exempt Interest Dividends Repealed
- 17-06b-4103 Ordinary Dividends
- 17-06b-4104 Capital Gain Distributions Repealed
- 17-06b-4105 Dividend Tax Credit Repealed
SUBCHAPTER 6C - WITHHOLDING
- 17-06c-0101 General Repealed
- 17-06c-0102 Withholding From Wages Repealed
- 17-06c-0103 Income Not Subject To Withholding Repealed
- 17-06c-0104 Exemption Certificates Repealed
- 17-06c-0105 Wages Repealed
- 17-06c-0106 Employers Repealed
- 17-06c-0107 Employees
- 17-06c-0108 Employee-Employer Relationship
- 17-06c-0109 Ministers Repealed
- 17-06c-0110 Common Carriers Repealed
- 17-06c-0111 Federal Employees Repealed
- 17-06c-0112 Seamen
- 17-06c-0113 Bonus Payments Repealed
- 17-06c-0114 Travel Allowances Repealed
- 17-06c-0115 Moving Expense Reimbursement Repealed
- 17-06c-0116 Withholding From Tips Repealed
- 17-06c-0117 Supplemental Wage Payments
- 17-06c-0118 Sick Pay Repealed
- 17-06c-0119 Wage And Tax Statements
- 17-06c-0120 Reciprocity Of Tax Credits
- 17-06c-0121 Credit For Income Tax Withheld Repealed
- 17-06c-0122 Fringe Benefits Repealed
- 17-06c-0123 Employee'S Withholding Allowance Certificate
- 17-06c-0124 Additional Withholding Allowances
- 17-06c-0125 Penalty Repealed
- 17-06c-0126 Submission Of Certain Withholding Allowance Certificates
- 17-06c-0201 New Withholding Agents
- 17-06c-0202 Reports And Payments Repealed
- 17-06c-0203 Annual Reports
- 17-06c-0204 Amounts Withheld Are Held In Trust For Secretary Of Revenue
- 17-06c-0301 General Repealed
- 17-06c-0302 Penalty Repealed
- 17-06c-0303 Personal Liability Repealed
- 17-06c-0304 Jeopardy Reporting And Payment Repealed
SUBCHAPTER 6D - ESTIMATED TAX
- 17-06d-0101 Forms Repealed
- 17-06d-0102 Requirements For Filing
- 17-06d-0201 General
- 17-06d-0202 The Amount Of Underpayment (Taxable Years Before 1986) Repealed
- 17-06d-0203 The Period Of Underpayment (Taxable Years Before L986) Repealed
- 17-06d-0204 Avoiding Penalty (Taxable Years Before 1986) Repealed
- 17-06d-0205 Estimated Tax Payments (Taxable Years After 1986) Repealed
- 17-06d-0206 Avoiding Penalty Repealed
- 17-06d-0207 Underpayments
- 17-06d-0208 Overpayments
- 17-06d-0209 Determining An Underpayment
- 17-06d-0210 Period Of Underpayment
- 17-06d-0211 Farmers And Fishermen Repealed
Chapter 07 — Sales and Use Tax500 sections
SUBCHAPTER 07A - DIVISIONAL RULES
SUBCHAPTER 7B - STATE SALES AND USE TAX
- 17-07b-0101 Imposition Of And Liability For Collecting And Remitting Tax Repealed
- 17-07b-0102 Definitions Repealed
- 17-07b-0103 Licenses Required Repealed
- 17-07b-0104 Registration And Returns
- 17-07b-0105 Measure Of Tax Due
- 17-07b-0106 Certificates Of Exemption: Sales For Resale
- 17-07b-0107 Records Required To Be Kept Repealed
- 17-07b-0108 Trade Discounts And Cash Discounts
- 17-07b-0109 Application Of Tax To Fish Bait
- 17-07b-0110 Charter Boat Operators Repealed
- 17-07b-0111 Stamps, Coins, Etc.
- 17-07b-0112 Occasional And Isolated Sales
- 17-07b-0113 Auctioneers And Auction Sales
- 17-07b-0114 Blind Merchants Repealed
- 17-07b-0115 Research Services
- 17-07b-0116 Computer Software Repealed
- 17-07b-0117 Property Transfers Between Divisions
- 17-07b-0118 Change In Ownership
- 17-07b-0119 Interest On Assessments Repealed
- 17-07b-0120 Transferee Liability
- 17-07b-0121 Bankrupt'S Liability Repealed
- 17-07b-0122 Coupons
- 17-07b-0123 Commercial Fishermen – Certificate Of Exemption
- 17-07b-0124 Erroneous Information Repealed
- 17-07b-0125 Flea Markets Repealed
- 17-07b-0126 Holy Bibles Repealed
- 17-07b-0201 Tax On Manufacturing And Processing Machinery Repealed
- 17-07b-0202 Classification Of Manufacturing Activities Repealed
- 17-07b-0203 Exempt Sales To Manufacturers Repealed
- 17-07b-0204 Fuel Repealed
- 17-07b-0205 Buildings And Structures Repealed
- 17-07b-0206 Sales By Manufacturers Repealed
- 17-07b-0207 Purchases By Manufacturers Repealed
- 17-07b-0301 Mill Machinery Repealed
- 17-07b-0302 Items Not Mill Machinery Repealed
- 17-07b-0401 Specific Industries: Classifications Repealed
- 17-07b-0402 Furniture Factories Repealed
- 17-07b-0403 Bottling Plants Repealed
- 17-07b-0404 Electric Power Companies Repealed
- 17-07b-0405 Mining And Quarrying Repealed
- 17-07b-0406 Other Mills And Processors Repealed
- 17-07b-0407 Dairies And Creameries Repealed
- 17-07b-0501 In General Repealed
- 17-07b-0502 Packaging Materials Repealed
- 17-07b-0503 Ingredients Repealed
- 17-07b-0601 In General Repealed
- 17-07b-0602 Packaging Machinery Repealed
- 17-07b-0603 Tape Dispensing Machines Repealed
- 17-07b-0604 Strapping Machine Repealed
- 17-07b-0605 Mixing Tanks Repealed
- 17-07b-0606 Pollution Abatement Equipment Repealed
- 17-07b-0607 Gas Stacks Repealed
- 17-07b-0608 Printing Plates Repealed
- 17-07b-0609 Pollution Abatement Chemicals Repealed
- 17-07b-0610 Water Purification Equipment And Chemicals Repealed
- 17-07b-0611 Molds And Forms Repealed
- 17-07b-0612 Rags Repealed
- 17-07b-0613 Chemicals For Boilers Repealed
- 17-07b-0614 Identification And Instruction Tickets Repealed
- 17-07b-0615 Insulation Materials: Manufacturers Repealed
- 17-07b-0616 Sandblast Sand Repealed
- 17-07b-0617 Lift Trucks Repealed
- 17-07b-0618 Single Article Application: System Repealed
- 17-07b-0619 Welding Rods Repealed
- 17-07b-0620 Combustible Soot Removers Repealed
- 17-07b-0621 Electric Light Bulbs Repealed
- 17-07b-0622 Printing Presses Repealed
- 17-07b-0623 Calcium Chloride And Salt Repealed
- 17-07b-0624 Elevators Repealed
- 17-07b-0625 Insulation Materials: Contractors Repealed
- 17-07b-0626 Paper Stock Repealed
- 17-07b-0627 Hang Tags And Labels Repealed
- 17-07b-0628 Stock Control Cards Repealed
- 17-07b-0629 Office Supplies: Stencils Repealed
- 17-07b-0630 Scales Repealed
- 17-07b-0631 Sewage Treatment Plants Repealed
- 17-07b-0632 Grain Elevators Repealed
- 17-07b-0633 Animals And Animal Cages Repealed
- 17-07b-0634 Electric Power Drive Repealed
- 17-07b-0701 In General Repealed
- 17-07b-0702 Furniture Factories Repealed
- 17-07b-0703 Bottling Plants Repealed
- 17-07b-0704 Mining And Quarrying Repealed
- 17-07b-0705 Textile Mills Repealed
- 17-07b-0706 Sawmills Repealed
- 17-07b-0707 Concrete Manufacturers Repealed
- 17-07b-0708 Ice Manufacturers Repealed
- 17-07b-0709 Purification Plants Repealed
- 17-07b-0710 Food Processors Repealed
- 17-07b-0711 Modular Home Manufacturers Repealed
- 17-07b-0712 Monument Manufacturers Repealed
- 17-07b-0713 Electroplating Industries Repealed
- 17-07b-0714 Refractory Manufacturers Repealed
- 17-07b-0715 Hatcheries Repealed
- 17-07b-0716 State Agencies Repealed
- 17-07b-0801 Manufacturer'S Warranty And Dealer'S Warranty; Adjustments And Replacements
- 17-07b-0802 Made To Order And Installation Sales: Generally Repealed
- 17-07b-0803 Cabinetmakers Repealed
- 17-07b-0804 Fabricated Articles
- 17-07b-0805 Sign Fabricating And Painting Repealed
- 17-07b-0806 Repairs And Alterations: Generally Repealed
- 17-07b-0807 Clothing Alterations Repealed
- 17-07b-0808 Reupholstering Repealed
- 17-07b-0809 Laminating Services Repealed
- 17-07b-0810 Bullets And Shells-Reloading Repealed
- 17-07b-0811 Fire Extinguishers: Recharging Repealed
- 17-07b-0901 Advertising And Advertising Agencies
- 17-07b-0902 Advertising Artists
- 17-07b-0903 Hang Tags Repealed
- 17-07b-0904 Public Relations Firms
- 17-07b-1001 Barber And Beautician Supplies
- 17-07b-1002 Shoe Repairmen Repealed
- 17-07b-1003 Watch: Clock And Jewelry Repairmen Repealed
- 17-07b-1101 Farm Machinery: Equipment: Services
- 17-07b-1102 Experimental Farms
- 17-07b-1103 Tractors: Backhoes: Draglines
- 17-07b-1104 Irrigation Equipment
- 17-07b-1105 Animal Clippers
- 17-07b-1106 Laying Cages Repealed
- 17-07b-1107 Egg Cleaning Detergent
- 17-07b-1108 Egg Cooling Cabinets
- 17-07b-1109 Feed Mills
- 17-07b-1110 Cooling Fans
- 17-07b-1111 Ventilators
- 17-07b-1112 Silo Unloaders: Barn Cleaners
- 17-07b-1113 Machinery Storage Equipment Repealed
- 17-07b-1114 Scales
- 17-07b-1115 Snapbean Graders
- 17-07b-1116 Liquid Fertilizer Applicators
- 17-07b-1117 Mechanical Post Hole Diggers
- 17-07b-1118 Sickle Grinders
- 17-07b-1119 Tobacco Tying Machines
- 17-07b-1120 Cotton Bags And Sheets
- 17-07b-1121 Litter Repealed
- 17-07b-1122 Right-Of-Way Equipment
- 17-07b-1123 Certain Sales To Commercial Animal Farmers Repealed
- 17-07b-1201 Taxability Of Gross Receipts Repealed
- 17-07b-1202 Supplies And Equipment For An Accommodation
- 17-07b-1203 Single Family Cottages Repealed
- 17-07b-1301 Out-Of-State Deliveries
- 17-07b-1302 In-State Deliveries
- 17-07b-1303 Gifts To Donees
- 17-07b-1304 Machinery Entering State
- 17-07b-1305 Foreign Commerce: Purchases For Export
- 17-07b-1401 Prescription Drugs Repealed
- 17-07b-1402 Medicines: Sales To Physicians Repealed
- 17-07b-1403 Nonprescription Medicines And Drugs Repealed
- 17-07b-1404 Medical Supplies, Instruments, And Equipment
- 17-07b-1405 Insulin Repealed
- 17-07b-1406 Blood Products: Body Tissue
- 17-07b-1501 Finance Companies
- 17-07b-1502 Finance And Carrying Charges Repealed
- 17-07b-1601 Sales To Or By Nonprofit Entities
- 17-07b-1602 Refunds To Nonprofit Entities
- 17-07b-1603 Parents And Teachers Associations
- 17-07b-1604 Contractor'S Tools
- 17-07b-1605 Clubs: Associations: Etc.
- 17-07b-1701 Governmental Sales And Purchases
- 17-07b-1702 Refunds To Counties, Cities, And Other Governmental Entities
- 17-07b-1703 Sales To State Repealed
- 17-07b-1704 Governmental Entities Not Eligible For Refunds
- 17-07b-1705 Housing Authorities
- 17-07b-1706 Prison Concession Stands Repealed
- 17-07b-1801 Sales To And Purchases By Hospitals And Similar Institutions
- 17-07b-1802 Refunds To Hospitals And Similar Medical Facilities
- 17-07b-1803 Oxygen Equipment Repealed
- 17-07b-1804 Oxygen
- 17-07b-1805 Hospital Supplies
- 17-07b-1901 Tire Recapping Materials Repealed
- 17-07b-1902 Secondhand Tires
- 17-07b-1903 Tire Repair Materials Repealed
- 17-07b-1904 Sales By Tire Recappers Repealed
- 17-07b-1905 Tire Retreaders
- 17-07b-1906 Scrap Tire Disposal Fee Repealed
- 17-07b-1907 Scrap Tire Disposal Tax
- 17-07b-2001 Sales To Employees
- 17-07b-2002 Gifts And Wages To An Employee Or Other Person
- 17-07b-2101 Electricity, Piped Natural Gas, And Other Fuel
- 17-07b-2102 Sawdust Used As Fuel Repealed
- 17-07b-2103 Propane Sold To Schools
- 17-07b-2104 Lp Gas Sold To Farmers
- 17-07b-2105 Aviation Fuel
- 17-07b-2201 Food And Food Products
- 17-07b-2202 Disposable Lunchroom Supplies
- 17-07b-2203 Employees' Meals Repealed
- 17-07b-2204 Meals On Trains: Planes: Etc.
- 17-07b-2205 Catering
- 17-07b-2206 Gratuities Repealed
- 17-07b-2207 Food Service Supplies
- 17-07b-2208 Fraterity And Sorority Meals Repealed
- 17-07b-2209 School Stores' Sales Repealed
- 17-07b-2210 Summer Camps And Similar Camps
- 17-07b-2211 Cover Charge Repealed
- 17-07b-2212 Sales Of Fish And Other Seafoods
- 17-07b-2213 Service Charges Imposed On Food, Beverages, Or Prepared Food
- 17-07b-2301 In General Repealed
- 17-07b-2302 Interstate Sale
- 17-07b-2303 Registration: Wholesaler'S Responsibility Repealed
- 17-07b-2401 Sales Of Medical Supplies And Equipment To Veterinarians
- 17-07b-2402 Sales By Veterinarians
- 17-07b-2501 Warehousemen Services
- 17-07b-2502 Moving And Packing Materials
- 17-07b-2503 Secondhand Furniture
- 17-07b-2504 Sales To Satisfy Liens
- 17-07b-2601 Use Tax On Equipment Brought Into State Repealed
- 17-07b-2602 Contractors, Subcontractors, And Retailer-Contractors Repealed
- 17-07b-2603 Asphalt Plants: Concrete Plants: Weigh Hoppers
- 17-07b-2604 Sand: Dirt: Stone
- 17-07b-2605 Sandblast Sand
- 17-07b-2606 Pre-Fabricated Buildings: Contractors
- 17-07b-2607 Subcontractors
- 17-07b-2608 Plumbing: Heating Contractors: Purchases Repealed
- 17-07b-2609 Plumbing: Heating Contractors: Sales
- 17-07b-2610 Plumbing: Heating Retailer-Contractors Repealed
- 17-07b-2611 Building Materials
- 17-07b-2612 Lumber Sold To Commercial Fishermen
- 17-07b-2701 Sales To Dentists And Orthodontists
- 17-07b-2702 Sales To Dental Laboratories
- 17-07b-2703 Dental Supply Houses
- 17-07b-2801 Florists: Nursery And Greenhouse Operators
- 17-07b-2802 Florist Wire Sales
- 17-07b-2901 Sales Through Vending Machines
- 17-07b-2902 Sales Of Vending Machines
- 17-07b-2903 Exclusion Of Tax From Receipts Repealed
- 17-07b-3001 Trade-Ins
- 17-07b-3002 Repossessions
- 17-07b-3003 Returned Merchandise
- 17-07b-3004 Used Property
- 17-07b-3005 Repair Parts For Used Property
- 17-07b-3006 Parts From Junked Autos Repealed
- 17-07b-3007 Repair Parts For Exempt Property Repealed
- 17-07b-3008 Trade-Up: Sales Of Used Articles Repealed
- 17-07b-3009 Transfer Of Inventory Held For Resale To New Business
- 17-07b-3010 Trade-Ins On Exempt Sales Repealed
- 17-07b-3011 Used Property Sold For Repair Charges
- 17-07b-3012 Trade: Grain For Flour
- 17-07b-3013 Used Parts From Junked Property
- 17-07b-3101 Radio And Television Receipts
- 17-07b-3102 Broadcasting Equipment
- 17-07b-3103 Rental Of Films: Recordings
- 17-07b-3104 Broadcasting Accessories
- 17-07b-3105 Sales Of Developed Film To Television Stations
- 17-07b-3106 Cable Service Providers
- 17-07b-3107 Production Companies
- 17-07b-3201 Telecommunications And Telegraph Companies
- 17-07b-3202 Telephone Company Property Subject To General Rate
- 17-07b-3203 Toll Or Private Telecommunications Services Repealed
- 17-07b-3204 Cellular Telecommunications Companies
- 17-07b-3301 Exempt Prosthetic Devices
- 17-07b-3302 Exempt Durable Medical Equipment And Durable Medical Supplies
- 17-07b-3303 Appliances Implanted In Patients Repealed
- 17-07b-3304 Protective Helmets For Patients Repealed
- 17-07b-3305 Hearing Aids Repealed
- 17-07b-3306 Invalid Walkers: Walking Canes Repealed
- 17-07b-3402 Monument Manufacturers: Tools And Supplies
- 17-07b-3403 Supplies To Install Memorial Stones/Monument/Bronze Grave Markers Repealed
- 17-07b-3404 Bronze Grave Markers Repealed
- 17-07b-3501 Machinists: Foundrymen: Pattern Makers
- 17-07b-3502 Molds: Dies: Mill Machinery Repealed
- 17-07b-3503 Molds: Dies: For Resale
- 17-07b-3504 Molds: Dies: Retained By Seller
- 17-07b-3505 Molds: Dies: Nonmanufacturers' Use
- 17-07b-3506 Molds: Dies: Record Keeping
- 17-07b-3601 Funeral Expenses Repealed
- 17-07b-3602 Cremation Charges Repealed
- 17-07b-3603 Death Benefit Payments Repealed
- 17-07b-3702 Sales Of Lubricants
- 17-07b-3703 Car Wash Businesses Repealed
- 17-07b-3801 Promotional Items And Gifts
- 17-07b-3802 Sales Of Trading Stamps
- 17-07b-3803 Redemption Of Trading Stamps
- 17-07b-3804 Gift Certificates And Gift Cards
- 17-07b-3901 Containers: Wrapping: Packing And Shipping Materials
- 17-07b-3902 Hogsheads: Cardboard Containers: Etc.
- 17-07b-3903 Packaging Materials: Warehousemen And Movers
- 17-07b-3904 Marking Machines
- 17-07b-3905 Ice Handling Supplies
- 17-07b-3906 Egg Cartons
- 17-07b-3907 Deposits For Reusable Containers
- 17-07b-3908 Food Storage Supplies Repealed
- 17-07b-3909 Drums For Packaging Products
- 17-07b-3910 Returnable Containers
- 17-07b-3911 Gift Wrapping Repealed
- 17-07b-4001 Fertilizer: Lime And Land Plaster Repealed
- 17-07b-4002 Fertilizer And Seeds
- 17-07b-4003 Feed, Remedies, Vaccines, Medications, And Litter Material For Animals
- 17-07b-4004 Insecticides And Similar Products
- 17-07b-4005 Defoliants: Inhibitors: Etc. Repealed
- 17-07b-4006 Household Insecticides: Etc.
- 17-07b-4007 Processed Manure
- 17-07b-4008 Bread Used For Feed
- 17-07b-4009 Riding Stables
- 17-07b-4010 Insecticides For Lawns Repealed
- 17-07b-4011 Insecticides Sold To Contractors Repealed
- 17-07b-4101 Objects Of Art
- 17-07b-4102 Sales Of Photographs And Videos
- 17-07b-4103 Photo Tinting Repealed
- 17-07b-4104 Blueprints
- 17-07b-4105 Photo Supplies And Materials
- 17-07b-4106 Photoengravings: Electrotypes: Etc.
- 17-07b-4107 Sales Of Movie Film
- 17-07b-4108 Negative Developing
- 17-07b-4109 Blueprints Sold To Architects
- 17-07b-4110 Blueprints Sold By Architects
- 17-07b-4201 In General
- 17-07b-4202 Exempt Sales To The United States Government
- 17-07b-4203 Contractors For The Federal Government
- 17-07b-4204 Government Agricultural Offices Repealed
- 17-07b-4205 Federal Credit Unions And The Farm Credit System
- 17-07b-4206 Fed Savings/Loan Assoc, Natl And State Banks, Credit Unions
- 17-07b-4207 Reserve Officers' Uniforms
- 17-07b-4208 Postal Employees' Associations
- 17-07b-4209 Businesses In Federal Areas
- 17-07b-4210 Native American Indian Country
- 17-07b-4301 Refunds To Interstate Carriers
- 17-07b-4302 Refunds To Railroad Companies
- 17-07b-4303 Application
- 17-07b-4401 Lease Receipts
- 17-07b-4402 Royalties
- 17-07b-4403 Maintenance Of Leased Property
- 17-07b-4404 Equipment Furnished With Operator
- 17-07b-4405 Lease With Option To Purchase
- 17-07b-4406 Insurance On Leased Property
- 17-07b-4407 Leases For Out Of State Use Repealed
- 17-07b-4408 Leases: Out Of State Negotiations
- 17-07b-4409 Leased Property: Maintenance Repealed
- 17-07b-4410 Assignment Of Lease
- 17-07b-4411 Extension Of Leases Subject To A Maximum Tax
- 17-07b-4412 Sale Of Leased Property
- 17-07b-4413 Conditional Sales Contract
- 17-07b-4414 Golf Driving Range Fees
- 17-07b-4415 Skating Rink Fees
- 17-07b-4416 Highway Use Tax And Alternate Gross Receipts Tax Repealed
- 17-07b-4501 Sales By Laundries: Ect. Repealed
- 17-07b-4502 Fuel For Laundries: Etc. Repealed
- 17-07b-4503 Equipment And Supplies For Laundries: Etc.
- 17-07b-4504 Laundry Supplies
- 17-07b-4505 Miscellaneous Laundry Equipment Repealed
- 17-07b-4506 Garment Repairs And Storage Repealed
- 17-07b-4507 Rug Reinstallation Charges Repealed
- 17-07b-4508 Laundry Business: Interstate
- 17-07b-4509 Uniform Rentals
- 17-07b-4510 Independent Cleaning Solicitors
- 17-07b-4511 Dyeing Of Garments
- 17-07b-4512 Exclusion Of Tax From Receipts Repealed
- 17-07b-4513 Inducements To Cleaning Services
- 17-07b-4514 Cleaning Machinery Repairs
- 17-07b-4515 Fuel For Cleaning Plants Repealed
- 17-07b-4601 Sales And Purchases Of Automobiles And Other Motor Vehicles Repealed
- 17-07b-4602 Boats, Boat Trailers, And Accessories
- 17-07b-4603 Motor Vehicle Service Businesses Repealed
- 17-07b-4604 Special Equipment-Accessories: Motor Vehicles Repealed
- 17-07b-4605 Motor Vehicles Traded In Repealed
- 17-07b-4606 Motor Vehicles Used By Dealers Repealed
- 17-07b-4607 Motor Vehicle Kits Repealed
- 17-07b-4608 Motor Vehicles: Military Personnel Repealed
- 17-07b-4609 Fire Trucks And Equipment
- 17-07b-4610 Motor Vehicles: Sales By Federal Government Repealed
- 17-07b-4611 Parts From Junked Motor Vehicles
- 17-07b-4612 Motor Vehicle Selling Expenses Repealed
- 17-07b-4613 Motor Vehicle Lessors Repealed
- 17-07b-4614 Recreational Vehicles
- 17-07b-4615 Manufactured Homes Repealed
- 17-07b-4616 Double-Wide Mobile Homes Repealed
- 17-07b-4617 Mobile Classroom, Office And Storage Trailers Repealed
- 17-07b-4618 Motor Vehicle Supplies Repealed
- 17-07b-4619 Highway Use Tax Repealed
- 17-07b-4701 Commercial Printers And Publishers
- 17-07b-4702 Printing Of Containers Repealed
- 17-07b-4703 Printing Charges Repealed
- 17-07b-4704 Plates For Printing Containers Repealed
- 17-07b-4705 Printing Surface Supplies Repealed
- 17-07b-4706 Offset Printing Equipment Repealed
- 17-07b-4707 Printing Chemicals
- 17-07b-4708 Postage Charges By Printers
- 17-07b-4709 Bookbinding Supplies: Printers
- 17-07b-4710 Bookbinders Repealed
- 17-07b-4711 Gas Sold To Printers Repealed
- 17-07b-4712 Metal For Making Type Repealed
- 17-07b-4713 Typewriters Sold To Printers
- 17-07b-4714 Mounting Tape Sold To Printers Repealed
- 17-07b-4715 Newspaper Publishers: Machinery
- 17-07b-4716 Typesetting Repealed
- 17-07b-4717 Photographs: Newspapers Repealed
- 17-07b-4718 Reproduction Proofs
- 17-07b-4801 Records Required To Be Kept
- 17-07b-4802 Accrual Basis
- 17-07b-4803 Cash Basis
- 17-07b-4901 Shipments From Outside North Carolina Repealed
- 17-07b-4902 Shipments From Within North Carolina Repealed
- 17-07b-5001 Eyeglasses And Contact Lenses
- 17-07b-5002 Eyeglass Frames And Repair Parts
- 17-07b-5003 Ophthalmic Instruments
- 17-07b-5004 Taxable Optical Supplies
- 17-07b-5101 Leased Departments
- 17-07b-5102 Transient Sellers
- 17-07b-5201 Chicks: Eggs: Exemption
- 17-07b-5202 Chicks: Eggs: Taxable
- 17-07b-5301 Certificate Of Authority
- 17-07b-5302 Proper Use Of Certificate Of Authority Repealed
- 17-07b-5401 Monthly Sales And Use Tax Report Form: E-500 Repealed
- 17-07b-5402 Quarterly Sales And Use Tax Report Form: E-500B Repealed
- 17-07b-5403 Sales And Use Tax Chart: E-502: Three Percent Repealed
- 17-07b-5404 Sales And Use Tax Chart: E-502A: Four Percent Repealed
- 17-07b-5405 Reg. Application: Sales/Use Tax And/Or Inc Tax Withholding Form As/Rp1 Repealed
- 17-07b-5406 Notice Of Proposed Tax Assessment Form: Dor 20 Repealed
- 17-07b-5407 Proposed Assessment Of Wholesale License Fee Form: E-510B Repealed
- 17-07b-5408 Application For Renewal Of Wholesale License Form: E-514 Repealed
- 17-07b-5409 Notice Of Delinquent Tax Report Form: E-515 Repealed
- 17-07b-5410 Extension Of Time For Filing Sales And Use Tax Report Form: E-517 Repealed
- 17-07b-5411 Certificate Of Overpayment For 90 Days Form: E-525 Repealed
- 17-07b-5412 Certificate Of Overpayment Form: E-525B Repealed
- 17-07b-5413 Notice Of Penalty Assessment Form: E-529 Repealed
- 17-07b-5414 Receipt For Sales Tax Paid Form: E-532 Repealed
- 17-07b-5415 Merchants Certificate Of Registration Form: E-533 Repealed
- 17-07b-5416 Schedule Of County Sales And Use Taxes Form: E-536 Repealed
- 17-07b-5417 Certificate Of Authority Form: E-537 Repealed
- 17-07b-5418 Bond Form: E-537A Repealed
- 17-07b-5419 Numerical And Alphabetical List Of Counties In N.C. Form: E-540 Repealed
- 17-07b-5420 Analysis Of Tax By Leased Department Form: E-541 Repealed
- 17-07b-5421 Analysis Of State Sales And Use Tax By City Form: E-543 Repealed
- 17-07b-5422 Sales Report For Fair Concessions Form: E-557 Repealed
- 17-07b-5423 List Of Post Offices In Taxing Counties Form: E-562 Repealed
- 17-07b-5424 Notice Of Amended Assessment Form: E-567A Repealed
- 17-07b-5425 Nonresident Merchants Registration Application Form: E-572 Repealed
- 17-07b-5426 Nonresident Merchants Registration Certificate Form: E-573 Repealed
- 17-07b-5427 Nonresident Merchants Certificate Of Resale Form: E-574 Repealed
- 17-07b-5428 Manufacturers Certificate Form: E-575 Repealed
- 17-07b-5429 Interstate Carrier Claim For Refund Form: E-581 Repealed
- 17-07b-5430 Claim For Refund Of Taxes Form: Churches: Etc.: E-585 Repealed
- 17-07b-5431 Claim For Refund Of Taxes Form: General Refund: E-588 Repealed
- 17-07b-5432 Affidavit Form: E-589 Repealed
- 17-07b-5433 Certificate Of Resale Form: E-590 Repealed
- 17-07b-5434 Commercial Fisherman'S Certificate Form: E-558 Repealed
- 17-07b-5435 Contractor'S And Subcontractor'S Certificate Form: E-580. Repealed
- 17-07b-5436 Farmer'S Certificate Form: E-599 Repealed
- 17-07b-5437 Veterinarian'S Certificate Form: E-567 Repealed
- 17-07b-5438 Logging And Pulpwood Certificate Form: E-526 Repealed
- 17-07b-5439 Motor Vehicle Exemption Form: E-599B Repealed
- 17-07b-5440 Purchaser'S Affidavit Of Export Form: E-599C Repealed
- 17-07b-5441 Affidavit For Use Tax Form: E-589A (Mecklenburg County) Repealed
- 17-07b-5442 Request For Sales/Use Tax Credit By Vendee Form: E-599M Repealed
- 17-07b-5443 Sales And Use Tax Chart: E-502C: Six Percent Repealed
- 17-07b-5444 Semimonthly Sales And Use Tax Report Form: E-500D Repealed
- 17-07b-5445 Commercial Livestock/Poultry Farmers' Cert. Form: E-599S Repealed
- 17-07b-5446 Certificate Of Exemption Form: E-599T Repealed
- 17-07b-5447 Motor Vehicle Lease And Rental Report Form: E-500F Repealed
- 17-07b-5448 Scrap Tire Disposal Tax Report Form: E-500G Repealed
- 17-07b-5449 Monthly Sales And Use Tax Report Form: E-500C Repealed
- 17-07b-5450 Notice For Taxpayers Filing Thirteen Reports A Year Form: E-517A Repealed
- 17-07b-5451 Notice For Taxpayers Filing Twenty-Six Reports/Year Form: E-517B Repealed
- 17-07b-5452 Extension Of Time For Filing Sales And Use Tax Report Form: E-517C Repealed
- 17-07b-5453 Special Sales And Use Tax Remittance Form: E-503 Repealed
- 17-07b-5454 Notice Of Tax Due Form: Dor 31 Repealed
- 17-07b-5455 Notice Of Tax Due Form: Dor 31A Repealed
- 17-07b-5456 Notice To Newly Registered Wholesale Merchants Form: E-552 Repealed
- 17-07b-5457 Notice To All Taxpayers Form: E-505Ac Repealed
- 17-07b-5458 Utilities And Municipalities Sales Tax Report Form: E-500E Repealed
- 17-07b-5459 Claim For Refund Of County Sales And Use Taxes Form: E-585E Repealed
- 17-07b-5460 Use Tax Report Form: E-554 Repealed
- 17-07b-5461 Claim For Refund Of State And County Sales/Use Taxes Form: E-585C Repealed
- 17-07b-5462 Reserved For Future Codification
- 17-07b-5463 Claim For Refund Of White Goods Disposal Tax Form: E-585W Repealed
- 17-07b-3401 Memorial Stone Sales Repealed
- 17-07b-3701 Lubricating Service Repealed
SUBCHAPTER 7C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT
- 17-07c-0101 Collection And Administration Of The Tax Repealed
- 17-07c-0102 County Elections Repealed
- 17-07c-0103 Sales Tax Imposed
- 17-07c-0104 Use Tax Imposed Repealed
- 17-07c-0105 Sales Contracts Repealed
- 17-07c-0106 Bracket System Repealed
- 17-07c-0107 Exemptions And Exclusions Repealed
- 17-07c-0108 Records To Be Kept By Taxpayer Repealed
- 17-07c-0109 Disposition And Distribution Of Taxes Collected Repealed
- 17-07c-0110 Repeal Provisions Repealed
- 17-07c-0201 Collection And Administration Of The Tax Repealed
- 17-07c-0202 Sales Tax Imposed Repealed
- 17-07c-0203 Use Tax Imposed Repealed
- 17-07c-0204 Maximum Tax Repealed
- 17-07c-0205 Bracket System Repealed
- 17-07c-0206 Exemptions And Exclusions Repealed
- 17-07c-0207 Records To Be Kept By Taxpayer Repealed
- 17-07c-0301 Local Sales Tax Levy Repealed
- 17-07c-0302 Local Use Tax Levy Repealed
- 17-07c-0303 Sales Not Subject To County Tax Repealed
- 17-07c-0304 Application Of Tax
- 17-07c-0401 Tax Imposed Repealed
- 17-07c-0402 Sales Contracts Repealed
- 17-07c-0501 Tax Imposed Repealed
- 17-07c-0502 Distribution Of Additional Taxes Repealed
- 17-07c-0503 Sales Contracts Repealed
subchapter 07D - Manufacturing Fuel and Certain Machinery and Equipment Privilege Tax
Chapter 08 — Intangibles Tax Division95 sections
- 17-08-0101 Location Repealed
- 17-08-0102 General Purposes Repealed
- 17-08-0103 Divisional Organization Repealed
- 17-08-0201 Tax Rate Repealed
- 17-08-0202 Tax Base Repealed
- 17-08-0203 Payment Of Tax Repealed
- 17-08-0204 Special Exclusion Not Applicable Repealed
- 17-08-0205 Determining Average Balance Repealed
- 17-08-0206 Examples Of Taxable Deposits Repealed
- 17-08-0207 Deposits Exempt From Taxation Repealed
- 17-08-0208 Deposits With Savings And Loan Associations Repealed
- 17-08-0209 Clerks Of Court Repealed
- 17-08-0210 Requirements Of North Carolina Depositories Repealed
- 17-08-0211 Taxable Situs Of Deposits Of Corporations Repealed
- 17-08-0212 Money Market Funds Repealed
- 17-08-0213 Exemptions Repealed
- 17-08-0301 Tax Rate Repealed
- 17-08-0302 Tax Base Repealed
- 17-08-0303 Money On Hand Subject To Taxation Repealed
- 17-08-0304 Taxation Of Banks And Savings And Loans Repealed
- 17-08-0305 Taxable Situs Of Money Of Corporations Repealed
- 17-08-0306 Exemptions Repealed
- 17-08-0401 Tax Rate Repealed
- 17-08-0402 Tax Base Repealed
- 17-08-0403 Accounts Receivable Subject To Taxation Repealed
- 17-08-0404 Deductible Accounts Payable Repealed
- 17-08-0405 Accounts Not Deductible Repealed
- 17-08-0406 Schedule A: Corporations And Other Businesses Repealed
- 17-08-0407 Taxable Situs Of Accounts Receivable Of Corporations Repealed
- 17-08-0501 Tax Rate Repealed
- 17-08-0502 Tax Base Repealed
- 17-08-0503 Actual Value Repealed
- 17-08-0504 Notes: Bonds: Etc. Subject To Taxation Repealed
- 17-08-0505 Exemptions Repealed
- 17-08-0506 Deductions For Like Evidences Of Debt Owed Repealed
- 17-08-0507 Debts Not Deductible Repealed
- 17-08-0508 Schedule A: Corporations And Other Businesses Repealed
- 17-08-0509 Taxable Situs Of Notes: Bonds: Etc. Of Corporations Repealed
- 17-08-0601 Tax Rate Repealed
- 17-08-0602 Tax Base Repealed
- 17-08-0603 Fair Market Value Repealed
- 17-08-0604 Shares And Units Subject To Taxation Repealed
- 17-08-0605 Exemptions Repealed
- 17-08-0606 Taxable Percentages Repealed
- 17-08-0607 Allowable Indebtedness Repealed
- 17-08-0608 Taxable Situs Of Stock Owned By Corporations Repealed
- 17-08-0609 Short Sales Repealed
- 17-08-0610 Blockage Rule Repealed
- 17-08-0701 Tax Rate Repealed
- 17-08-0702 Tax Base Repealed
- 17-08-0703 Determination Of Beneficial Or Equitable Interest Repealed
- 17-08-0704 Exemptions Repealed
- 17-08-0705 Schedule C: For Computing Value Of Beneficial Interest Repealed
- 17-08-0706 Tables For Computing Beneficial Interest Repealed
- 17-08-0801 Tax Rate Repealed
- 17-08-0802 Tax Base Repealed
- 17-08-0803 Payment Of Tax Repealed
- 17-08-0804 Exemptions Repealed
- 17-08-0901 North Carolina Residents Repealed
- 17-08-0902 Nonresidents Repealed
- 17-08-0903 Trusts With More Than One Trustee Repealed
- 17-08-0904 Common Trust Funds Of North Carolina Banks Repealed
- 17-08-1001 In General Repealed
- 17-08-1002 Newly Created Businesses: Estates: Etc. Repealed
- 17-08-1003 Liquidated Businesses: Closed Estates: Etc. Repealed
- 17-08-1101 Due Date Of Returns Repealed
- 17-08-1102 Extension Of Time For Filing Returns Repealed
- 17-08-1103 Payment Of Tax Repealed
- 17-08-1201 Intangibles Tax Return: Form H-801 Repealed
- 17-08-1202 Annual Report Of Money On Deposit: Form H-803 Repealed
- 17-08-1203 Annual Insurance Report: Form H-804 Repealed
- 17-08-1301 Information At The Source Returns: Form H-809 Repealed
- 17-08-1302 Requirements Of Investment Brokers Repealed
- 17-08-1401 Conversion To Evade Taxation Repealed
- 17-08-1402 Indebtedness For Purpose Of Reducing Tax Due Repealed
- 17-08-1501 Charitable: Etc. Organizations And Trusts Repealed
- 17-08-1502 Pension: Profit-Sharing: Stock Bonus Or Annuity Trusts Repealed
- 17-08-1503 Trusts Created Under The Keogh Act Repealed
- 17-08-1504 Trusts For Maintenance And Care Of Places Of Burial Repealed
- 17-08-1505 Domestic Trusts For Nonresidents Or Exempt Organizations Repealed
- 17-08-1506 Credit Unions Repealed
- 17-08-1507 Savings And Loan Associations Repealed
- 17-08-1508 Insurance Companies Repealed
- 17-08-1509 Exempt Investment Companies And Real Estate Trusts Repealed
- 17-08-1510 Individual Retirement Arrangements (Ira) Repealed
- 17-08-1511 Cherokee Indians Repealed
- 17-08-1601 In General Repealed
- 17-08-1602 Allocation By Businesses To More Than One County Repealed
- 17-08-1603 Allocation By Other Taxpayers To More Than One County Repealed
- 17-08-1604 Schedule B: Allocation Of Intangible Personal Property Tax Repealed
- 17-08-1701 Basis Of Distribution Repealed
- 17-08-1702 Duties Of Municipal And County Officials Repealed
- 17-08-1703 Disposition Of Intangibles Tax Repealed
- 17-08-1801 In General Repealed
- 17-08-1802 Jointly Owned Property Repealed
Chapter 09 — Motor Fuels Taxes223 sections
SUBCHAPTER 9A - DIVISIONAL RULES
SUBCHAPTER 9B - MOTOR FUELS TAX DIVISION
- 17-09b-0101 Transport Sales Repealed
- 17-09b-0102 Exports Via Common Carrier From Terminals Repealed
- 17-09b-0103 Split Transport Load Repealed
- 17-09b-0104 Exchange Agreements Repealed
- 17-09b-0201 Bond And License Required Repealed
- 17-09b-0202 User Unqualified Repealed
- 17-09b-0203 Amount Of Bond Required Repealed
- 17-09b-0204 Types Of Acceptable Bonds Repealed
- 17-09b-0205 Cancellation Of License And Bond Repealed
- 17-09b-0301 Methods Of Reporting The Tax Repealed
- 17-09b-0302 Tare Allowance Repealed
- 17-09b-0303 Commission And Consignment Service Stations Repealed
- 17-09b-0304 Additives Taxable Repealed
- 17-09b-0305 Suppliers Sales Basis Form Gas. 1202S Repealed
- 17-09b-0306 Suppliers Receipts Basis Form Gas. 1202R Repealed
- 17-09b-0307 Local Licensed Distributor: Form Gas. 1203 Repealed
- 17-09b-0308 Crossline: Form Gas. 1219 Repealed
- 17-09b-0309 Sale Upon Delivery Date Repealed
- 17-09b-0310 Losses Repealed
- 17-09b-0401 Deliveries To The National Guard Repealed
- 17-09b-0402 Documenting Sales To The United States Government Repealed
- 17-09b-0403 Sales To U.S. Government: Refund Form Gas. 1206 Repealed
- 17-09b-0501 Non-Highway Refund: Form Gas. 1201 Repealed
- 17-09b-0502 Non-Highway Refund Application Information Repealed
- 17-09b-0503 Non-Highway Refund Invoice Requirements Repealed
- 17-09b-0504 Non-Highway Users With Common Storage Facilities Repealed
- 17-09b-0505 Stationary Engine Mounted On A Licensed Vehicle Repealed
- 17-09b-0506 Non-Highway Users With Separate Tanks Repealed
- 17-09b-0507 Dealers Delivering Fuel Into Non-Highway Equipment Repealed
- 17-09b-0508 Vehicles With Special Mobile Equipment License Repealed
- 17-09b-0509 Removal Of License Plate Repealed
- 17-09b-0510 Counties: Cities And Others: Form Gas. 1200 Repealed
- 17-09b-0511 City Transit And Private Non-Profit Refund Repealed
- 17-09b-0512 Municipalities And Contiguous Municipalities Repealed
- 17-09b-0513 Taxicab Refunds: Form Gas. 1200B Repealed
- 17-09b-0514 Concrete Mixer Refund: Form Gas. 1200C Repealed
- 17-09b-0515 Refund Of Taxes Paid On Gasohol: Form Gas. 1221 Repealed
SUBCHAPTER 9C - SPECIAL FUELS TAX
- 17-09c-0101 Special Fuels Repealed
- 17-09c-0102 Supplier Repealed
- 17-09c-0103 User Repealed
- 17-09c-0104 User-Seller Repealed
- 17-09c-0201 Application For Supplier'S License Repealed
- 17-09c-0202 Amount Of Bond Required Repealed
- 17-09c-0203 Types Of Acceptable Bonds Repealed
- 17-09c-0204 Application For User License Repealed
- 17-09c-0205 Application For User-Seller License Repealed
- 17-09c-0206 Lease Operations Repealed
- 17-09c-0301 Special Fuels Suppliers Report: Form Gas. 1263 Repealed
- 17-09c-0302 User-Seller'S Report: Form Gas. 1264 Repealed
- 17-09c-0303 User'S Report: Form Gas. 1265 Repealed
- 17-09c-0401 Suppliers: Form Gas. 1235 Repealed
- 17-09c-0402 Lp Suppliers: Form Gas. 1236 Repealed
- 17-09c-0403 User-Sellers And Users: Form Gas. 1233 Repealed
- 17-09c-0404 User-Seller Service Stations: Form Gas. 1237 Repealed
- 17-09c-0405 User-Seller Motor Carrier: Form Gas. 1238 Repealed
- 17-09c-0501 Tax Due Repealed
- 17-09c-0502 Company Operated Stations: Delivery Repealed
- 17-09c-0503 Common Storage Repealed
- 17-09c-0504 Retail Sales Invoices Repealed
- 17-09c-0505 Tax Free Deliveries Repealed
- 17-09c-0601 Lp Gas Distributors Using Or Selling Repealed
- 17-09c-0602 Fuel From Cargo Supply Tank Repealed
- 17-09c-0603 Speedometer Readings Repealed
- 17-09c-0604 Taxable Sales And Deliveries: Lp Suppliers Repealed
- 17-09c-0701 United States Government Exempt Repealed
- 17-09c-0702 Non-Highway Refunds Repealed
- 17-09c-0703 Cities: Counties And Other Refunds Repealed
- 17-09c-0704 City Transit And Private Non-Profit Refund Repealed
- 17-09c-0705 Losses Not Refundable Repealed
- 17-09c-0706 Taxicab Refunds Repealed
- 17-09c-0707 Concrete Mixer Refunds Repealed
SUBCHAPTER 9D - HIGHWAY FUEL USE TAX
- 17-09d-0101 Operations Subject To Tax Repealed
- 17-09d-0102 Operations Of Vehicles Excluded From Reports Repealed
- 17-09d-0201 N.C. Fuel Purchase Invoices Repealed
- 17-09d-0202 Withdrawals From Bulk Storage Repealed
- 17-09d-0301 Carry Forward Credits Repealed
- 17-09d-0302 Refunds: Form Gas. 1280 Repealed
- 17-09d-0303 Amount Of Bond Required Repealed
- 17-09d-0304 Types Of Acceptable Bonds Repealed
- 17-09d-0401 Quarterly Tax Report: Form Gas. 1276 Repealed
- 17-09d-0402 Average Miles Per Gallon Factors Repealed
- 17-09d-0403 Company Factor: Lease Units Repealed
- 17-09d-0501 Interstate Operator Application: Form Gas. 1274 Repealed
- 17-09d-0502 Intrastate Operator Application: Form Gas. 1274A Repealed
- 17-09d-0503 Temporary Emergency Operation Repealed
- 17-09d-0504 Permits: Leases Repealed
- 17-09d-0505 No Vehicle Registration Required Repealed
- 17-09d-0506 Instructions: Form Gas. 1281-A Repealed
- 17-09d-0507 Important Notice To Carriers: Form Gas. 1279 Repealed
SUBCHAPTER 9E - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION
SUBCHAPTER 9F - DIVISIONAL RULES
SUBCHAPTER 9G - MOTOR FUELS TAX DIVISION
- 17-09g-0101 Distributors Required To Post Bond And Become Licensed Repealed
- 17-09g-0102 Distributors Classified According To Types Of Operations Repealed
- 17-09g-0103 User Unqualified Repealed
- 17-09g-0104 Amount Of Bond Or Irrevocable Letter Of Credit Required Repealed
- 17-09g-0105 Types Of Acceptable Bonds Repealed
- 17-09g-0106 Cancellation Of License And Bond Repealed
- 17-09g-0107 Irrevocable Letter Of Credit Repealed
- 17-09g-0201 Transport Sales Repealed
- 17-09g-0202 Exports Via Common Carrier From Terminals Repealed
- 17-09g-0203 Transport Loads Repealed
- 17-09g-0204 Exchange Agreements Repealed
- 17-09g-0301 Methods Of Reporting The Tax Repealed
- 17-09g-0302 Tare Allowance Repealed
- 17-09g-0303 Consignment Service Stations Repealed
- 17-09g-0304 Additives Taxable Repealed
- 17-09g-0305 All Purchases And Receipts Must Be Reported Repealed
- 17-09g-0306 Reporting Information In Proper Reporting Period Repealed
- 17-09g-0307 Refund On Tax Paid Motor Fuel Transported To Another State Repealed
- 17-09g-0401 Deliveries To The National Guard Repealed
- 17-09g-0402 Documenting Sales To The United States Government Repealed
- 17-09g-0403 Sales To U.S. Government: Refund Form Gas. 1206 Repealed
- 17-09g-0404 Exemption Of Motor Fuels: Public Schools And State Agencies Repealed
- 17-09g-0501 Non-Highway Refund Repealed
- 17-09g-0502 Non-Highway Refund Application Information Repealed
- 17-09g-0503 Non-Highway Refund Invoice Requirements Repealed
- 17-09g-0504 Non-Highway Users With Common Storage Facilities Repealed
- 17-09g-0505 Stationary Engine Mounted On A Licensed Motor Vehicle Repealed
- 17-09g-0506 Non-Highway Users With Separate Tanks Repealed
- 17-09g-0507 Dealers Delivering Fuel Into Non-Highway Equipment Repealed
- 17-09g-0508 Vehicles With Special Mobile Equipment License Repealed
- 17-09g-0509 Removal Of License Plate Repealed
- 17-09g-0510 Counties: Cities And Others: Form Gas. 1200 Repealed
- 17-09g-0511 City Transit And Private Non-Profit Refund Repealed
- 17-09g-0512 Municipalities And Contiguous Municipalities Repealed
- 17-09g-0513 Taxicab Refunds: Form Gas. 1200B Repealed
- 17-09g-0514 Proportional Refunds: Form Gas. 1200C Repealed
- 17-09g-0515 Refund Of Taxes Paid On Gasohol: Form Gas. 1221 Repealed
- 17-09g-0516 Non-Highway, City/County, And Taxicab Refunds Repealed
SUBCHAPTER 9H - SPECIAL FUELS TAX
- 17-09h-0101 Application For Supplier'S License Repealed
- 17-09h-0102 Amount Of Bond Or Irrevocable Letter Of Credit Required Repealed
- 17-09h-0103 Types Of Acceptable Bonds Repealed
- 17-09h-0104 Lease Operations Repealed
- 17-09h-0105 Irrevocable Letter Of Credit Repealed
- 17-09h-0201 Tax Due Repealed
- 17-09h-0202 Company Operated Stations: Delivery Repealed
- 17-09h-0203 Common Storage Repealed
- 17-09h-0204 Tax Free Deliveries Repealed
- 17-09h-0205 Refund On Taxpaid Motor Fuel Transported To Another State Repealed
- 17-09h-0206 Reseller Required To Keep Meter Readings Repealed
- 17-09h-0207 Mileage Records: Intrastate Vehicles Repealed
- 17-09h-0208 Reporting Sales And Deliveries Of Non-Highway Diesel Repealed
- 17-09h-0209 Bulk Users: Purchases Of Non-Highway Diesel Repealed
- 17-09h-0210 Common Storage Not Permitted Repealed
- 17-09h-0301 Propane Gas Distributors Using Or Selling Repealed
- 17-09h-0302 Fuel From Cargo Supply Tank Repealed
- 17-09h-0303 Odometer Readings Repealed
- 17-09h-0304 Taxable Sales And Deliveries: Propane Gas Suppliers Repealed
- 17-09h-0305 Reporting Sales And Deliveries: Propane Gas Suppliers Repealed
- 17-09h-0306 Bulk Users: Purchases Of Propane Gas Repealed
- 17-09h-0401 United States Government Exempt Repealed
- 17-09h-0402 Non-Highway Refunds Repealed
- 17-09h-0403 Cities: Counties And Other Refunds Repealed
- 17-09h-0404 City Transit And Private Non-Profit Refund Repealed
- 17-09h-0405 Losses Not Refundable Repealed
- 17-09h-0406 Taxicab Refunds Repealed
- 17-09h-0407 Proportional Refunds: Form Gas. 1200C Repealed
- 17-09h-0408 Exemption Of Motor Fuels: Public Schools And State Agencies Repealed
- 17-09h-0409 Refunds And Exemptions Repealed
SUBCHAPTER 9I - HIGHWAY FUEL USE TAX
- 17-09i-0101 Operations Subject To Tax Repealed
- 17-09i-0102 Operations Of Vehicles Excluded From Reports
- 17-09i-0103 Registration Cards And Vehicle Identification Markers Repealed
- 17-09i-0201 N.C. Retail Fuel Purchase Invoices
- 17-09i-0202 Withdrawals From Bulk Storage
- 17-09i-0301 Carry Forward Credits Repealed
- 17-09i-0303 Amount Of Bond Required
- 17-09i-0304 Types Of Acceptable Bonds
- 17-09i-0401 Quarterly Tax Report Repealed
- 17-09i-0402 Average Miles Per Gallon Factors
- 17-09i-0403 Company Factor: Lease Units
- 17-09i-0501 Application For Vehicle Registration: Form Gas. 1274 Repealed
- 17-09i-0502 Registration Of Heavy Vehicles Licensed In North Carolina Repealed
- 17-09i-0503 Permits: Leases Repealed
- 17-09i-0504 No Vehicle Registration Required Repealed
- 17-09i-0505 Important Notice To Carriers: Form Gas. 1279 Repealed
- 17-09i-0506 Dealer: Manufacturer: Driveaway: Transporter
- 17-09i-0302 Refunds
SUBCHAPTER 9J - GASOLINE: SPECIAL FUELS AND KEROSENE INSPECTION
SUBCHAPTER 09K - GASOLINE, DIESEL AND BLENDS
- 17-09k-0201 Exporter'S License
- 17-09k-0202 Licensed Distributor Considered To Be Licensed As An Importer
- 17-09k-0203 Notice Of Additional States
- 17-09k-0204 Amount Of Bond Or Irrevocable Letter Of Credit Required
- 17-09k-0205 Types Of Acceptable Bonds
- 17-09k-0206 Irrevocable Letter Of Credit
- 17-09k-0401 Reporting Information In The Proper Reporting Period
- 17-09k-0501 Documenting Sales To The United States Government
- 17-09k-0502 Sales To U.S. Government: Refund Form Gas 1206
- 17-09k-0503 Off-Highway Refund Application Information
- 17-09k-0504 Off-Highway Refund Invoice Requirements
- 17-09k-0505 Off-Highway Users With Common Storage Facilities
- 17-09k-0506 Stationary Engine Mounted On A Licensed Motor Vehicle
- 17-09k-0507 Off-Highway Users With Separate Tanks
- 17-09k-0508 Dealers Delivering Fuel Into Off-Highway Equipment
- 17-09k-0509 Vehicles With Special Mobile Equipment License
- 17-09k-0510 Removal Of License Plate
- 17-09k-0511 Municipal Corporation And City Transit System
- 17-09k-0512 Proportional Refunds: Form Gas 1200C
- 17-09k-0513 Off-Highway, City/County And Taxicab Refunds
- 17-09k-0514 Eligibility For Refunds
- 17-09k-0601 Records Of Exempt Sales Repealed
- 17-09k-0602 Record-Keeping Requirements Of Bulk-End Users, Retailers, And Users
SUBCHAPTER 9L - ALTERNATIVE FUEL
- 17-09l-0301 Equivalent Rate For Compressed Natural Gas
- 17-09l-0302 Unblended Kerosene As Alternative Fuel Repealed
- 17-09l-0401 Fuel From Cargo Supply Tank
- 17-09l-0402 Odometer Readings
- 17-09l-0403 Reporting Sales And Deliveries: Propane Gas Suppliers Repealed
- 17-09l-0404 Bulk-End Users; Purchases Of Propane Gas
Chapter 10 — Property Tax34 sections
- 17-10-0101 Location Repealed
- 17-10-0102 General Purposes Repealed
- 17-10-0103 Divisional Organization Repealed
- 17-10-0201 Certification Of County Assessors
- 17-10-0202 Authority To Prescribe Forms
- 17-10-0203 Furnishing Information Repealed
- 17-10-0204 Grants To Counties And Cities To Offset Hurricane Losses
- 17-10-0301 Introduction Repealed
- 17-10-0302 Purpose Repealed
- 17-10-0303 Definitions Repealed
- 17-10-0304 Scope Repealed
- 17-10-0305 Procedure For Claiming Exclusion Repealed
- 17-10-0306 Valuation Of Excluded Property Repealed
- 17-10-0307 Inspection Of Property By Tax Supervisor Repealed
- 17-10-0308 Inquiries Repealed
- 17-10-0401 Introduction Repealed
- 17-10-0402 Purpose Repealed
- 17-10-0403 Definitions
- 17-10-0404 Scope
- 17-10-0405 Procedure For Claiming Exclusion
- 17-10-0406 Valuation Of Excluded Property
- 17-10-0407 Authority Of Tax Supervisor Repealed
- 17-10-0408 Inquiries Repealed
- 17-10-0501 Introduction Repealed
- 17-10-0502 Purpose Repealed
- 17-10-0503 Coverage Repealed
- 17-10-0504 Certification Requirements For County Assessors
- 17-10-0505 Continuing Education Requirements For County Assessors
- 17-10-0506 Certification Requirements For County Appraisers
- 17-10-0507 Continuing Education Requirements For County Appraisers
- 17-10-0508 Certification Requirements For Private Firm Appraisers
- 17-10-0509 Application For Examination
- 17-10-0510 Application For Certification And Continuing Education Credit
- 17-10-0511 Inquiries Repealed
Chapter 11 — Property Tax Commission22 sections
- 17-11-0101 Location
- 17-11-0102 General Purpose Repealed
- 17-11-0103 Commission Organization Repealed
- 17-11-0201 Who May Appeal Repealed
- 17-11-0202 When Appeals May Be Taken Repealed
- 17-11-0203 Appeals From Listing, Appraisal, Or Assessment Decisions Repealed
- 17-11-0204 Appeals From Adoption Of Schedules, Standards And Rules Repealed
- 17-11-0205 Notice Of Appeal Repealed
- 17-11-0206 Who Shall Hear The Appeal Repealed
- 17-11-0207 Place Of Hearing
- 17-11-0208 Pre-Hearing Conference
- 17-11-0209 Conduct Of Hearing
- 17-11-0210 Valuation Is Final And Conclusive Repealed
- 17-11-0211 Judicial Review Repealed
- 17-11-0212 Appeals Acknowledged And Replies Thereto Permitted
- 17-11-0213 Commission To Be Furnished Documents Prior To Hearing
- 17-11-0214 Parties To Enter Into Pre-Hearing Order
- 17-11-0215 Parties Furnished Notice Of Proposed Hearing Date Repealed
- 17-11-0216 Legal Representation Before The Commission
- 17-11-0217 Appearance At Hearing Required
- 17-11-0218 Discovery
- 17-11-0219 Commission Staff Not To Be Called As Witnesses
Chapter 12 — Motor Fuel45 sections
SUBCHAPTER 12A – HIGHWAY FUEL USE TAX
- 17-12a-0101 Operations Of Vehicles Excluded From Reports
- 17-12a-0201 Receipt Or Invoice Requirements To Obtain Credit For Retail Fuel Purchases
- 17-12a-0202 Withdrawals From Bulk Storage
- 17-12a-0301 Refunds
- 17-12a-0302 Amount Of Bond Required
- 17-12a-0303 Motor Carrier Bond Requirements
- 17-12a-0401 Average Miles Per Gallon Factors
- 17-12a-0402 Company Factor: Lease Units
- 17-12a-0502 Revocation Of Registration
- 17-12a-0503 Dealer: Manufacturer: Driveaway: Transporter
- 17-12a-0501 Reserved
SUBCHAPTER 12B – GASOLINE, DIESEL, AND BLENDS
- 17-12b-0101 Reserved
- 17-12b-0102 Exporter'S License
- 17-12b-0103 Licensed Distributor Considered To Be Licensed As An Importer
- 17-12b-0104 Notice Of Additional States
- 17-12b-0105 Amount Of Bond Or Irrevocable Letter Of Credit Required
- 17-12b-0106 Motor Fuel Bond Requirements
- 17-12b-0107 Irrevocable Letter Of Credit
- 17-12b-0201 Racing Fuel
- 17-12b-0301 Reporting Information In The Proper Reporting Period
- 17-12b-0401 Documenting Sales To Exempt Entities
- 17-12b-0402 Claim For Refund For Sales To Exempt Entities
- 17-12b-0403 Off-Highway Claim For Refund
- 17-12b-0404 Record Requirements For Off-Highway Refund Claims
- 17-12b-0405 Off-Highway Users With Common Storage Facilities
- 17-12b-0406 Stationary Engine Mounted On A Licensed Motor Vehicle
- 17-12b-0407 Off-Highway Users With Separate Tanks
- 17-12b-0408 Dealers Delivering Fuel Into Off-Highway Equipment
- 17-12b-0409 Vehicles With Special Mobile Equipment License
- 17-12b-0410 Removal Of License Plate
- 17-12b-0411 Municipal Corporation And City Transit System
- 17-12b-0412 Proportional Refunds
- 17-12b-0414 Eligibility For Refunds Repealed
- 17-12b-0501 Rserved
- 17-12b-0502 Record-Keeping Requirements Of Bulk End-Users, Retailers, And Users
- 17-12b-0413 Nonprofit Organization Claim For Refunds
- 17-12b-0503 Licensed Vehicles Using Dyed Diesel Fuel