North Carolina General Statutes Chapter 105 — Taxation

1,315 sections.

Subchapter I. Levy Of Taxes.874 sections

Article 1. Inheritance Tax.

105-2-thru-32 Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date Repealed 1998

Article 1A. Estate Taxes.

105-32.1 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.2 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.3 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.4 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.5 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.6 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.7 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013
105-32.8 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date Repealed 2013

Article 2. Privilege Taxes.

Article 2A. Tobacco Products Tax.

Article 2C. Alcoholic Beverage License and Excise Taxes.

Article 2D. Unauthorized Substances Taxes.

Article 2E. Tax on Interactive Sports Wagering Operators.

Article 3. Franchise Tax.

Article 3B. Business And Energy Tax Credits.

Article 3A. Tax Incentives For New And Expanding Businesses.

Article 3C. Tax Incentives For Recycling Facilities.

Article 3D. Historic Rehabilitation Tax Credits.

Article 3E. Low-Income Housing Tax Credits.

Article 3F. Research and Development.

Article 3G. Tax Incentives for Major Computer Manufacturing Facilities.

Article 3H. Mill Rehabilitation Tax Credit.

Article 3I.  

Article 3J. Tax Credits for Growing Businesses.

Article 3K. Tax Incentives for Railroad Intermodal Facilities.

Article 3L. Historic Rehabilitation Tax Credits Investment Program.

Article 4. Income Tax.

Article 4A. Withholding; Estimated Income Tax for Individuals.

Article 4C. Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Article 5. Sales and Use Tax.

Article 5A. North Carolina Highway Use Tax.

Article 5B. Scrap Tire Disposal Tax.

Article 5C. White Goods Disposal Tax.

Article 5D. Dry-Cleaning Solvent Tax.

Article 5E. Piped Natural Gas Tax.

Article 5F. Certain Machinery and Equipment.

Article 5G. Solid Waste Disposal Tax.

Article 5H. 911 Service Charge for Prepaid Wireless Telecommunications Service.

Article 5I. Severance Tax.

Article 6. Gift Taxes.

Article 7. Schedule H.  Intangible Personal Property.

Article 8. Schedule I. Compensating Use Tax.

105-218-thru-228 Repealed by Session Laws 1957, c. 1340, s. 5 Repealed 1957

Article 8A. Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

105-228.1 Defining taxes levied and assessed in this Article

Article 8B. Taxes Upon Insurance Companies And Prepaid Health Plans.

Article 8C. Schedule I-C. Excise Tax on Banks.

Article 8E. Excise Tax on Conveyances.

Article 9. General Administration; Penalties and Remedies.

Subchapter Ii. Listing, Appraisal, And Assessment Of Property And Collection Of Taxes On Property.178 sections

Article 11. Short Title, Purpose, and Definitions.

Article 12. Property Subject to Taxation.

Article 12A. Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

Article 15. Duties of Department and Property Tax Commission as to Assessments.

Article 16. County Listing, Appraisal, and Assessing Officials.

Article 17. Administration of Listing.

Article 18. Reports in Aid of Listing.

Article 20. Approval, Preparation, Disposition of Records.

Article 21. Review and Appeals of Listings and Valuations.

Article 22. Listing, Appraising, and Assessing by Cities and Towns.

Article 22A. Motor Vehicles.

Article 23. Public Service Companies.

Article 24. Review and Enforcement of Orders.

Article 25. Levy of Taxes and Presumption of Notice.

105-347 Levy of property taxes

Article 26. Collection and Foreclosure of Taxes.

Article 27. Refunds and Remedies.

Article 28. Special Duties to Pay Taxes.

Article 29. Validations.

105-387-thru-392 Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1)

Article 30. General Provisions.

Subchapter Iii. Collection Of Taxes.13 sections

Article 30. General Provisions.

Article 31. Rights of Parties Adjusted.

Article 34. Tax Sales.

Article 35A. Listing of Automobiles in Certain Counties.

105-425-thru-429 Repealed by Session Laws 1971, c. 806, s. 3 Repealed 1971

Subchapter V. Motor Fuel Taxes.129 sections

Article 36. Gasoline Tax.

Article 36A. Special Fuels Tax.

Article 36B. Tax on Motor Carriers.

Article 36C. Gasoline, Diesel, and Blends.

Article 36D. Alternative Fuel.

Article 37. Tax Research.

105-450-thru-457 Repealed by Session Laws 1991, c. 10, s. 3 Repealed 1991

Subchapter Vii. Payments Received From Tennessee Valley Authority In Lieu Of Taxes.4 sections

North Carolina General Statutes Chapter 105 — Taxation

Article 1. Inheritance Tax.

Article 1A. Estate Taxes.

Article 2. Privilege Taxes.

Article 2A. Tobacco Products Tax.

Article 2C. Alcoholic Beverage License and Excise Taxes.

Article 2D. Unauthorized Substances Taxes.

Article 2E. Tax on Interactive Sports Wagering Operators.

Article 3. Franchise Tax.

Article 3B. Business And Energy Tax Credits.

Article 3A. Tax Incentives For New And Expanding Businesses.

Article 3C. Tax Incentives For Recycling Facilities.

Article 3D. Historic Rehabilitation Tax Credits.

Article 3E. Low-Income Housing Tax Credits.

Article 3F. Research and Development.

Article 3G. Tax Incentives for Major Computer Manufacturing Facilities.

Article 3H. Mill Rehabilitation Tax Credit.

Article 3I. &nbsp;

Article 3J. Tax Credits for Growing Businesses.

Article 3K. Tax Incentives for Railroad Intermodal Facilities.

Article 3L. Historic Rehabilitation Tax Credits Investment Program.

Article 4. Income Tax.

Article 4A. Withholding; Estimated Income Tax for Individuals.

Article 4C. Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Article 5. Sales and Use Tax.

Article 5A. North Carolina Highway Use Tax.

Article 5B. Scrap Tire Disposal Tax.

Article 5C. White Goods Disposal Tax.

Article 5D. Dry-Cleaning Solvent Tax.

Article 5E. Piped Natural Gas Tax.

Article 5F. Certain Machinery and Equipment.

Article 5G. Solid Waste Disposal Tax.

Article 5H. 911 Service Charge for Prepaid Wireless Telecommunications Service.

Article 5I. Severance Tax.

Article 6. Gift Taxes.

Article 7. Schedule H. &nbsp;Intangible Personal Property.

Article 8. Schedule I. Compensating Use Tax.

Article 8A. Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

Article 8B. Taxes Upon Insurance Companies And Prepaid Health Plans.

Article 8C. Schedule I-C. Excise Tax on Banks.

Article 8E. Excise Tax on Conveyances.

Article 9. General Administration; Penalties and Remedies.

Article 11. Short Title, Purpose, and Definitions.

Article 12. Property Subject to Taxation.

Article 12A. Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

Article 15. Duties of Department and Property Tax Commission as to Assessments.

Article 16. County Listing, Appraisal, and Assessing Officials.

Article 17. Administration of Listing.

Article 18. Reports in Aid of Listing.

Article 20. Approval, Preparation, Disposition of Records.

Article 21. Review and Appeals of Listings and Valuations.

Article 22. Listing, Appraising, and Assessing by Cities and Towns.

Article 22A. Motor Vehicles.

Article 23. Public Service Companies.

Article 24. Review and Enforcement of Orders.

Article 25. Levy of Taxes and Presumption of Notice.

Article 26. Collection and Foreclosure of Taxes.

Article 27. Refunds and Remedies.

Article 28. Special Duties to Pay Taxes.

Article 29. Validations.

Article 30. General Provisions.

Article 30. General Provisions.

Article 31. Rights of Parties Adjusted.

Article 34. Tax Sales.

Article 35A. Listing of Automobiles in Certain Counties.

Article 36. Gasoline Tax.

Article 36A. Special Fuels Tax.

Article 36B. Tax on Motor Carriers.

Article 36C. Gasoline, Diesel, and Blends.

Article 36D. Alternative Fuel.

Article 37. Tax Research.

Article 38. Equitable Distribution between Local Governments.

Article 39. First One-Cent (1&cent;) Local Government Sales and Use Tax.

Article 40. First One-Half Cent (1/2&cent;) Local Government Sales and Use Tax.

Article 42. Second One-Half Cent (1/2&cent;) Local Government Sales and Use Tax.

Article 43. Local Government Sales and Use Taxes for Public Transportation.

Article 44. Local Government Hold Harmless and Allocation Provisions.

Article 46. One-Quarter Cent (1/4&cent;) County Sales and Use Tax.

Article 50. Regional Transit Authority Vehicle Rental Tax.

Article 51. Regional Transit Authority Registration Tax.

Article 3I.

Article 7. Schedule H. Intangible Personal Property.

Article 39. First One-Cent (1¢) Local Government Sales and Use Tax.

Article 40. First One-Half Cent (1/2¢) Local Government Sales and Use Tax.

Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax.