North Carolina General Statutes Chapter 105 — Taxation

1,315 sections.

• 105-1 Title and purpose of Subchapter
• 105-1.1 Supremacy of State Constitution
• 105-2-thru-32 Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date
• 105-32.1 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.2 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.3 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.4 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.5 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.6 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.7 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-32.8 Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
• 105-33 Taxes under this Article
• 105-33.1 Definitions
• 105-34 Repealed by Session Laws 1979, c. 63
• 105-35 Repealed by Session Laws 1979, c. 72
• 105-36-thru-37 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-37.1 Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date
• 105-37.2 Repealed by Session Law 1998-96, s. 3
• 105-38 Repealed by Session Laws 1999-337, s. 14(b)
• 105-38.1 Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date
• 105-39 Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
• 105-40 Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date
• 105-41 (Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals
• 105-41.1 Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975
• 105-42 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-43 Repealed by Session Laws 1973, c. 1195, s. 8
• 105-44 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228
• 105-47 Repealed by Session Laws 1979, c. 69
• 105-48 Repealed by Session Laws 1979, c. 67
• 105-48.1 Repealed by Session Laws 1981, c. 7
• 105-49 Repealed by Session Laws 1989, c. 584, s. 10
• 105-50 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-51 Repealed by Session Laws 1989, c. 584, s. 12
• 105-51.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-52 Repealed by Session Laws 1979, c. 16, s. 1
• 105-53-thru- Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-56 Repealed by Session Laws 1981, c. 5
• 105-57 Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1
• 105-58 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-59 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44
• 105-60-thru-61 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-61.1 Repealed by Session Laws 1989, c. 584, s. 17
• 105-62 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-63 Repealed by Session Laws 1979, c. 65
• 105-64 Repealed by Session Laws 1989, c. 584, s. 19
• 105-64.1 Repealed by Session Laws 1989, c. 584, s. 19
• 105-65-thru-65.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17
• 105-65.2 Repealed by Session Laws 1989, c. 584, s. 19
• 105-66 Repealed by Session Laws 1989, c. 584, s. 19
• 105-66.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-67 Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1
• 105-68 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229
• 105-69 Repealed by Session Laws 1973, c. 1200, s. 1
• 105-70 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-71 Repealed by Session Laws 1979, c. 70
• 105-72 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-73 Repealed by Session Laws 1957, c. 1340, ss. 2, 9
• 105-74 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-75 Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1
• 105-75.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-76 Repealed by Session Laws 1979, c. 62
• 105-77 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-78 Repealed by Session Laws 1979, c. 66
• 105-79 Repealed by Session Laws 1979, c. 150, s. 4
• 105-80 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-81 Repealed by Session Laws 1947, c. 501, s. 2
• 105-82 Repealed by Session Laws 1989, c. 584, s. 24
• 105-83 Installment paper dealers
• 105-84 Repealed by Session Laws 1979, c. 150, s. 5
• 105-85-thru-86 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-87 Repealed by Session Laws 1981, c. 6
• 105-88 Loan agencies
• 105-89-thru-90 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-90.1 Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4
• 105-91 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-92 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227
• 105-93 Repealed by Session Laws 1979, c. 68
• 105-94 Repealed by Session Laws 1947, c. 501, s. 2
• 105-95 Repealed by Session Laws 1947, c. 831, s. 2
• 105-96 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231
• 105-97-thru-99 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-100 Repealed by Session Laws 1979, c. 64
• 105-101 Repealed by Session Laws 1979, c. 85, s. 1
• 105-102 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230
• 105-102.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-102.2 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213
• 105-102.3 Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016
• 105-102.4 Repealed by Session Laws 1989, c. 584, s. 35
• 105-102.5 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
• 105-102.6 Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015
• 105-103 Unlawful to operate without license
• 105-104 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-105 Persons, firms, and corporations engaged in more than one business to pay tax on each
• 105-106 Effect of change in name of firm
• 105-107 Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999
• 105-108 Property used in a licensed business not exempt from taxation
• 105-109 Obtaining license and paying tax
• 105-109.1 Repealed by Session Laws 1999-337, s. 16
• 105-110 Repealed by Session Laws 1998-212, s. 29A.14(b)
• 105-111 Repealed by Session Laws 2001-414, s. 2
• 105-112 Repealed by Session Laws 1998-212, s. 29A.14(c)
• 105-113 Repealed by Session Laws 1999-337, s. 17
• 105-113.2 Short title
• 105-113.3 Scope of tax; administration
• 105-113.4 Definitions
• 105-113.4A Licenses
• 105-113.4B Cancellation or revocation of license
• 105-113.4C Enforcement of Master Settlement Agreement Provisions
• 105-113.4D Tax with respect to inventory on effective date of tax increase
• 105-113.4E Modified risk tobacco products
• 105-113.4F Delivery sales of certain tobacco products; age verification
• 105-113.4G Records to be kept
• 105-113.4H Federal Constitution and statutes
• 105-113.4I Licenses required
• 105-113.4J Unlicensed place of business
• 105-113.4K Criminal penalties
• 105-113.4L Federal tobacco tax reporting
• 105-113.5 Tax on cigarettes
• 105-113.6 Use tax levied
• 105-113.7 Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009
• 105-113.8 Recodified as G.S. 105-113.4H, effective November 18, 2021. (1969, c. 1075, s. 2; recodified as N.C. Gen. Stat. 105-113.4H by 2021-180, s. 42.13E(a).)
• 105-113.9 Out-of-state shipments
• 105-113.10 Manufacturers exempt from paying tax
• 105-113.11 Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
• 105-113.12 License required
• 105-113.13 Secretary may require a bond or irrevocable letter of credit
• 105-113.14-thru-3.15 Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992
• 105-113.16 Repealed by Session Laws 1999-333, s. 7
• 105-113.17 Identification of dispensers
• 105-113.18 Payment of tax; reports
• 105-113.19-thru-3.20 Repealed by Session Laws 1993, c. 442, s. 8
• 105-113.21 Discount; refund
• 105-113.22-thru-3.23 Repealed by Session Laws 1993, c. 442, s. 8
• 105-113.24 Out-of-State distributors to register and remit tax
• 105-113.25 Repealed by Session Laws 1993, c. 442, s. 8
• 105-113.26 Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020
• 105-113.27 Non-tax-paid cigarettes
• 105-113.28 Repealed by Session Laws 1993, c. 442, s. 8
• 105-113.29 Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969, c. 1075, s. 2; 2017-39, s. 10; 2019-169, s. 4.14(a); recodified as N.C. Gen. Stat. 105-113.4J by 2021-180, s. 42.13E(d).)
• 105-113.30 Records and reports
• 105-113.31 Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel
• 105-113.32 Non-tax-paid cigarettes subject to confiscation
• 105-113.33 Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969, c. 1075, s. 2; 1993, c. 539, s. 700; 1994, Ex. Sess., c. 24, s. 14(c); recodified as N.C. Gen. Stat. 105-113.4K by 2021-180, s. 42.13E(f).)
• 105-113.35 Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.35A Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.35B Applicability
• 105-113.36 Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.36A (Effective until July 1, 2025) Tax rates; liability for tax
• 105-113.36A (Effective July 1, 2025) Tax rates; liability for tax
• 105-113.37 Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.37A Manufacturer's option
• 105-113.37B Non-tax-paid products
• 105-113.37C Discount; refund
• 105-113.38 Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.38A Remote seller requirements
• 105-113.38B (Effective until July 1, 2025) Records
• 105-113.38B (Effective July 1, 2025) Records
• 105-113.38C Penalties
• 105-113.39 Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.39A (Effective until July 1, 2024) License required
• 105-113.39A (Effective July 1, 2024) License required
• 105-113.39B Payment of tax
• 105-113.39C Bond or irrevocable letter of credit
• 105-113.39D Repealed by Session Laws 2023-11, s. 1.1(a), effective July 1, 2022
• 105-113.40 Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020
• 105-113.40A Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022
• 105-113.41-thru-3.67 Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999
• 105-113.68 Definitions; scope
• 105-113.69 License tax; effect of license
• 105-113.70 Issuance, duration, transfer of license
• 105-113.71 Nonissuance of license
• 105-113.72 Repealed by Session Laws 1998-95, s. 17
• 105-113.73 Misdemeanor
• 105-113.74 Repealed by Session Laws 1998-95, s. 18
• 105-113.75 Repealed by Session Laws 1998-95, s. 19
• 105-113.76 Repealed by Session Laws 1998-95, s. 20
• 105-113.77 City malt beverage and wine retail licenses
• 105-113.78 County malt beverage and wine retail licenses
• 105-113.79 City wholesaler license
• 105-113.80 Excise taxes on malt beverages, wine, and liquor
• 105-113.81 Exemptions
• 105-113.81A Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009
• 105-113.82 Distribution of part of malt beverage and wine taxes
• 105-113.83 Payment and reporting of excise taxes
• 105-113.83A Registration and discontinuance requirements; penalties
• 105-113.84 Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee
• 105-113.85 Discount
• 105-113.86 Bond or irrevocable letter of credit
• 105-113.87 Refund for excise tax paid on sacramental wine
• 105-113.88 Record-keeping requirements
• 105-113.89 Other applicable administrative provisions
• 105-113.90-thru-3.91 Repealed by Session Laws 1985, c. 114, s. 1
• 105-113.92 Repealed by Session Laws 1981, c. 747, s. 25
• 105-113.93 Repealed by Session Laws 1985, c. 114, s. 1
• 105-113.94 Repealed by Session Laws 1975, c. 53, s. 3
• 105-113.105 Purpose
• 105-113.106 Definitions
• 105-113.107 Excise tax on unauthorized substances
• 105-113.107A Exemptions
• 105-113.108 Reports; revenue stamps
• 105-113.109 When tax payable
• 105-113.110 Repealed by Session Laws 1995, c. 340, s. 1
• 105-113.111 Assessments
• 105-113.112 Confidentiality of information
• 105-113.113 Use of tax proceeds
• 105-113.125 Definitions
• 105-113.126 Tax on interactive sports wagering operators
• 105-113.126A Registration and discontinuance requirements
• 105-113.127 Bond or irrevocable letter of credit
• 105-113.128 Use of tax proceeds
• 105-114 Nature of taxes; definitions
• 105-114.1 (Effective for taxable years beginning before January 1, 2023) Limited liability companies
• 105-114.1 (Effective for taxable years beginning on or after January 1, 2023) Limited liability companies
• 105-115 Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1
• 105-116 Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date
• 105-116.1 Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date
• 105-119 Repealed by Session Laws 2000-173, s. 7
• 105-120 Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002
• 105-120.1 Repealed by Session Laws 2000-173, s. 7
• 105-120.2 Franchise or privilege tax on holding companies
• 105-121 Repealed by Session Laws 1945, c. 752, s. 1
• 105-121.1 Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017
• 105-122 Franchise or privilege tax on domestic and foreign corporations
• 105-122.1 Credit for additional annual report fees paid by limited liability companies subject to franchise tax
• 105-123 Repealed by Session Laws 1991, c. 30, s. 1
• 105-124 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-125 Exempt corporations
• 105-126 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-127 When franchise or privilege taxes payable
• 105-128 Recodified as G.S. 105-258.3 by Session Laws 2019-169, s. 6.6(a)
• 105-129 Extension of time for filing returns
• 105-129 15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005
• 105-129.2-thru-29.13 Repealed effective for business activities occurring on or after January 1, 2007
• 105-129.14 Reserved for future codification purposes
• 105-129.15 Definitions
• 105-129.16A Repealed by Session Laws 2017-57, s. 38.13, effective May 5, 2017
• 105-129.16B Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002
• 105-129.16C Repealed effective for taxable years beginning on or after January 1, 2006
• 105-129.16D (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities
• 105-129.16E Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section
• 105-129.16F Repealed by Session Laws 2012-36, s. 3, effective for taxable years beginning on or after January 1, 2014
• 105-129.16G Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section
• 105-129.16H (Repealed) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property
• 105-129.16I Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014, pursuant to Session Laws 2010-167, s. 3(a)
• 105-129.16J Temporary unemployment insurance refundable tax credit
• 105-129.17 Tax election; cap
• 105-129.18 Substantiation
• 105-129.19 Report
• 105-129.25 Definitions
• 105-129.26 Qualification; forfeiture
• 105-129.27 Credit for investing in major recycling facility
• 105-129.28 Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008
• 105-129.35 (See note for repeal) Credit for rehabilitating income-producing historic structure
• 105-129.36 (See note for repeal) Credit for rehabilitating nonincome-producing historic structure
• 105-129.36A (See note for repeal) Rules; fees
• 105-129.37 (See note for repeal) Tax credited; credit limitations
• 105-129.38 (See note for repeal) Report
• 105-129.39 Sunset
• 105-129.40 (See Editor's note for repeal) Scope and definitions
• 105-129.41 (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003
• 105-129.42 (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003
• 105-129.43 (See Editor's note for repeal) Substantiation
• 105-129.44 (See note for repeal) Report
• 105-129.45 Sunset
• 105-129.46 Reserved for future codification purposes
• 105-129.47 Reserved for future codification purposes
• 105-129.48 Reserved for future codification purposes
• 105-129.49 Reserved for future codification purposes
• 105-129.50 (See note for repeal) Definitions
• 105-129.51 (See note for repeal) Taxpayer standards and sunset
• 105-129.52 (See note for repeal) Tax election; cap
• 105-129.53 (See note for repeal) Substantiation
• 105-129.54 (See note for repeal) Report
• 105-129.55 (See note for repeal) Credit for North Carolina research and development
• 105-129.56 Repealed by Session Laws 2013-316, s. 2.3(b), effective for taxable years beginning on or after January 1, 2014
• 105-129.57 Reserved for future codification purposes
• 105-129.58 Reserved for future codification purposes
• 105-129.59 Reserved for future codification purposes
• 105-129.60 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.61 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.62 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.63 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.64 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.65 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.65A Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.66 Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
• 105-129.67 Reserved for future codification purposes
• 105-129.68 Reserved for future codification purposes
• 105-129.69 Reserved for future codification purposes
• 105-129.70 (See note for repeal) Definitions
• 105-129.71 (See note for repeal) Credit for income-producing rehabilitated mill property
• 105-129.72 (See note for repeal) Credit for nonincome-producing rehabilitated mill property
• 105-129.73 (See note for repeal) Tax credited; cap
• 105-129.74 (See note for repeal) Coordination with Historic Rehabilitation Tax Credit
• 105-129.75 Sunset and applicable expenditures
• 105-129.75A (See note for repeal) Report
• 105-129.76 Reserved for future codification purposes
• 105-129.77 Reserved for future codification purposes
• 105-129.78 Reserved for future codification purposes
• 105-129.80 (See notes) Legislative findings
• 105-129.81 (See notes) Definitions
• 105-129.82 (See notes) Sunset; studies
• 105-129.83 Eligibility; forfeiture
• 105-129.84 (See notes) Tax election; cap; carryforwards; limitations
• 105-129.85 (See notes) Fees and reports
• 105-129.86 (See notes) Substantiation
• 105-129.87 (See notes) Credit for creating jobs
• 105-129.88 (See notes) Credit for investing in business property
• 105-129.89 (See notes) Credit for investment in real property
• 105-129.90 Reserved for future codification purposes
• 105-129.91 Reserved for future codification purposes
• 105-129.92 Reserved for future codification purposes
• 105-129.93 Reserved for future codification purposes
• 105-129.94 Reserved for future codification purposes
• 105-129.95 (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions
• 105-129.96 (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility
• 105-129.97 (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation
• 105-129.98 (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report
• 105-129.99 Sunset
• 105-129.100 Reserved for future codification purposes
• 105-129.101 Reserved for future codification purposes
• 105-129.102 Reserved for future codification purposes
• 105-129.103 Reserved for future codification purposes
• 105-129.104 Reserved for future codification purposes
• 105-129.105 (See note for repeal) Credit for rehabilitating income-producing historic structure
• 105-129.106 (See note for repeal) Credit for rehabilitating non-income-producing historic structure
• 105-129.107 (See note for repeal) Rules; fees
• 105-129.108 (See note for repeal) Tax credited; credit limitations
• 105-129.109 (See note for repeal) Report; tracking
• 105-129.110 Sunset
• 105-130 Short title
• 105-130 27 Expired
• 105-130 36, 105-130.37: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-130 43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-130.1 Purpose
• 105-130.2 Definitions
• 105-130.3 Corporations
• 105-130.3A Expired
• 105-130.3B Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011
• 105-130.3C Repealed by Session Laws 2017-57, s. 38.5(c), effective June 28, 2017
• 105-130.4 Allocation and apportionment of income for corporations
• 105-130.4A Market-based sourcing for wholesale content distributors
• 105-130.4B Market-based sourcing for banks
• 105-130.5 Adjustments to federal taxable income in determining State net income
• 105-130.5A Secretary's authority to adjust net income or require a combined return
• 105-130.5B Adjustments when State decouples from federal accelerated depreciation and expensing
• 105-130.6 Repealed by Session Laws 2011-390, s. 1, effective for taxable years beginning on or after January 1, 2012
• 105-130.6A Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016
• 105-130.7 Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003
• 105-130.7A Royalty income reporting option
• 105-130.7B Limitation on qualified interest for certain indebtedness
• 105-130.8 Repealed by Session Laws 2014-3, s. 1.1(b), effective for taxable years beginning on or after January 1, 2015
• 105-130.8A Net loss provisions
• 105-130.9 Contributions
• 105-130.10 Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2016
• 105-130.10A Amortization of equipment mandated by OSHA
• 105-130.11 Conditional and other exemptions
• 105-130.12 Real estate investment trusts
• 105-130.13 Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33
• 105-130.14 Corporations filing consolidated returns for federal income tax purposes
• 105-130.15 Basis of return of net income
• 105-130.16 Returns
• 105-130.17 Time and place of filing returns
• 105-130.18 Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009
• 105-130.19 When tax must be paid
• 105-130.20 Federal determinations and amended returns
• 105-130.21 Information at the source
• 105-130.22 Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-130.23 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-130.24 Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2
• 105-130.25 Credit against corporate income tax for construction of cogenerating power plants
• 105-130.26 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-130.27A Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-130.28 Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006
• 105-130.29-thru-30.33 Repealed by Session Laws 1999-342, s. 1
• 105-130.34 Recodified as G.S. 105-130.34A by Session Laws 2025-4
• 105-130.34A (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations
• 105-130.35 Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20
• 105-130.38 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1
• 105-130.39 Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-130.40 Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2
• 105-130.41 Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-130.42 Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999
• 105-130.45 Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018
• 105-130.46 (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
• 105-130.47 Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015
• 105-130.48 Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-131 Title; definitions; interpretation
• 105-131.1 Taxation of an S Corporation and its shareholders
• 105-131.1A Taxation of S Corporation as a taxed pass-through entity
• 105-131.2 Adjustment and characterization of income
• 105-131.3 Basis and adjustments
• 105-131.4 Carryforwards; carrybacks; loss limitation
• 105-131.5 Part-year resident shareholder
• 105-131.6 Distributions
• 105-131.7 Returns; shareholder agreements; mandatory withholding
• 105-131.8 Tax credits
• 105-132 Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3
• 105-133 (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title
• 105-134 (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose
• 105-134.1 Recodified as G.S. 105-153.3 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014
• 105-134.2 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-134.2A Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011
• 105-134.3 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-134.4 Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012
• 105-134.5 Recodified as G.S. 105-153.4 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014
• 105-134.6 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-134.6A Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-134.7 Repealed by Session Laws 2013-414, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-134.8 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-135-thru-49 Repealed by Session Laws 1989, c. 728, s. 1.3
• 105-150 Repealed by Session Laws 1973, c. 1287, s. 5
• 105-151 (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals
• 105-151 13, 105-151.14. Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.1 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.2 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-151.3 Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2
• 105-151.4 Repealed by Session Laws 1989, c. 728, s. 1.8
• 105-151.5 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-151.6 Expired
• 105-151.6A Repealed by Session Laws 1989, c. 728, s. 1.11
• 105-151.7-thru-.10 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
• 105-151.12 Reenacted and recodified as G.S. 105-153.11, effective for taxable years beginning on or after January 1, 2025, for donations made on or after January 1, 2025, and expires for taxable years beginning on or after January 1, 2027, for donations made on or after January 1, 2027
• 105-151.14 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.15 Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1
• 105-151.16 Repealed by Session Laws 1989, c. 728, s. 1.21
• 105-151.17 Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4
• 105-151.18 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.19 Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2
• 105-151.20 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.21 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.22 Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-151.23 Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999
• 105-151.24 Recodified as G.S. 105-153.10 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014
• 105-151.25 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.26 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-151.27 Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001
• 105-151.28 Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-151.29 Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015
• 105-151.30 Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-151.31 Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-151.32 Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014
• 105-151.33 Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014
• 105-152 Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s. 1.1.(a) effective for taxable years beginning on or after January 1, 2014
• 105-152.1 Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12
• 105-153 Repealed by Session Laws 1967, c. 1110, s. 3
• 105-153.1 Short title
• 105-153.2 Purpose
• 105-153.3 Definitions
• 105-153.4 North Carolina taxable income defined
• 105-153.5 Modifications to adjusted gross income
• 105-153.5A Net operating loss provisions
• 105-153.6 Adjustments when State decouples from federal accelerated depreciation and expensing
• 105-153.7 Individual income tax imposed
• 105-153.8 Income tax returns
• 105-153.8A (Effective January 1, 2027) Organ and tissue donor election on income tax returns
• 105-153.9 (Effective for taxable years beginning before January 1, 2023) Tax credits for income taxes paid to other states by individuals
• 105-153.9 (Effective for taxable years beginning on or after January 1, 2023) Tax credits for income taxes paid to other states by individuals
• 105-153.10 Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2018
• 105-153.11 (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations
• 105-154 Information at the source returns
• 105-154.1 (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity
• 105-155 Time and place of filing returns; extensions; affirmation
• 105-156 Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009
• 105-156.1 Repealed by Session Laws 1989, c. 728, s. 1.28
• 105-157 When tax must be paid
• 105-158 Taxation of certain Armed Forces personnel and other individuals upon death
• 105-159 Federal determinations and amended returns
• 105-159.1 Repealed by Session Law 2013-38.1(e), effective July 1, 2013
• 105-159.2 Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013
• 105-160 Short title
• 105-160.1 Definitions
• 105-160.2 Imposition of tax
• 105-160.3 Tax credits
• 105-160.4 Tax credits for income taxes paid to other states by estates and trusts
• 105-160.5 Returns
• 105-160.6 Time and place of filing returns
• 105-160.7 When tax must be paid
• 105-160.8 Federal determinations
• 105-161-thru-63 Repealed by Session Laws 1989, c. 728, s. 1.37
• 105-163.01-thru-63.06 Repealed by Session Laws 1991, c. 45, s. 14(b)
• 105-163.1 Definitions
• 105-163.1A Ordained or licensed clergyman may elect to be considered an employee
• 105-163.2 Employers must withhold taxes
• 105-163.2A Pension payers must withhold taxes
• 105-163.2B North Carolina State Lottery Commission must withhold taxes
• 105-163.3 Certain payers must withhold taxes
• 105-163.4 Withholding does not create nexus
• 105-163.5 Employee withholding allowances; certificates
• 105-163.6 When employer must file returns and pay withheld taxes
• 105-163.6A Federal determinations
• 105-163.07 Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14
• 105-163.7 Statement to employees; information to Secretary
• 105-163.8 Liability of withholding agents
• 105-163.9 Refund of overpayment to withholding agent
• 105-163.010 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.10 Withheld amounts credited to taxpayer for calendar year
• 105-163.011 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.11-thru-63.14 Repealed by Session Laws 1985, c. 443, s. 1
• 105-163.012 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.013 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.014 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.015 Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014
• 105-163.15 Failure by individual to pay estimated income tax; interest
• 105-163.16 Overpayment refunded
• 105-163.17-thru-63.18 Repealed by Session Laws 1997, c. 109, s. 2
• 105-163.19-thru-63.21 Repealed by Session Laws 1967, c. 1110, s. 4
• 105-163.22 Reciprocity
• 105-163.23 Withholding from federal employees
• 105-163.25-thru-63.37 Recodified as §§ 105-163.38 through 105-163.44
• 105-163.38 Definitions
• 105-163.39 Declarations of estimated income tax required
• 105-163.40 Time for submitting declaration; time and method for paying estimated tax; form of payment
• 105-163.41 Underpayment
• 105-163.43 Overpayment refunded
• 105-163.44 Repealed by Session Laws 2000-140, s. 66
• 105-164 Repealed by Session Laws 1957, c. 1340, s. 5
• 105-164 13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014
• 105-164.1 Short title
• 105-164.2 Purpose
• 105-164.3 Definitions
• 105-164.4 Tax imposed on retailers and certain facilitators
• 105-164.4A Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006
• 105-164.4B Sourcing principles
• 105-164.4C Telecommunications service and ancillary service
• 105-164.4D Bundled transactions
• 105-164.4E Direct Mail
• 105-164.4F Accommodation rentals
• 105-164.4G Entertainment activity
• 105-164.4H Real property contract
• 105-164.4I Service contracts
• 105-164.4J Marketplace-facilitated sales
• 105-164.4K Property management contracts
• 105-164.4L Prepared food
• 105-164.5 Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59
• 105-164.5A Repealed by Session Laws 1961, c. 1213, s. 3
• 105-164.6 Complementary use tax
• 105-164.6A Voluntary collection of use tax by sellers
• 105-164.7 Retailer or facilitator to collect sales tax from purchaser as trustee for State
• 105-164.8 Retailer's obligation to collect tax; remote sales subject to tax
• 105-164.9 Advertisement to absorb tax unlawful
• 105-164.10 Retail tax calculation
• 105-164.11 Excessive and erroneous collections
• 105-164.11A Refund of tax paid on rescinded sale or cancellation of service
• 105-164.11B Recover sales tax paid
• 105-164.12 Repealed by Session Laws 2001-347, s. 2.11
• 105-164.12A Electric golf cart and battery charger considered a single article
• 105-164.12B Tangible personal property sold below cost with conditional contract
• 105-164.12C Items given away by merchants
• 105-164.13 Retail sales and use tax
• 105-164.13A Service charges on food, beverages, or prepared food
• 105-164.13B Food exempt from tax
• 105-164.13E Exemption for farmers
• 105-164.13F Exemption for wildlife managers
• 105-164.14 Certain refunds authorized
• 105-164.14A Economic incentive refunds
• 105-164.14B Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014
• 105-164.15 Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010
• 105-164.15A Effective date of tax changes
• 105-164.16 Returns and payment of taxes
• 105-164.16A Reporting option for prepaid meal plans
• 105-164.17-thru-64.18 Repealed by Session Laws 1993, c. 450, ss. 8, 9
• 105-164.19 Extension of time for making returns and payment
• 105-164.20 Cash or accrual basis of reporting
• 105-164.21 Repealed by Session Laws 1987, c. 622, s. 10
• 105-164.21A Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date
• 105-164.21B Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007
• 105-164.22 Record-keeping requirements, inspection authority, and effect of failure to keep records
• 105-164.23 Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
• 105-164.24 Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
• 105-164.25 Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
• 105-164.26 Presumption that sales are taxable
• 105-164.27 Repealed by Session Laws 1961, c. 826, s. 2
• 105-164.27A Direct pay permit
• 105-164.28 Certificate of exemption
• 105-164.28A Other exemption certificates
• 105-164.29 Application for certificate of registration by wholesale merchants, retailers, and facilitators
• 105-164.29A State government exemption process
• 105-164.29B Information to counties and cities
• 105-164.30 Secretary or agent may examine books, etc
• 105-164.31 Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
• 105-164.32 Incorrect returns; estimate
• 105-164.33-thru-64.34 Repealed by Session Laws 1963, c. 1169, s. 3
• 105-164.35 Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013
• 105-164.36 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-164.37 Bankruptcy, receivership, etc
• 105-164.38 Tax is a lien
• 105-164.39 Attachment
• 105-164.40 Jeopardy assessment
• 105-164.41 Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011
• 105-164.42 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-164.42A Short title
• 105-164.42B Definitions
• 105-164.42C Authority to enter Agreement
• 105-164.42D Relationship to North Carolina law
• 105-164.42E Agreement requirements
• 105-164.42F Cooperating sovereigns
• 105-164.42G Effect of Agreement
• 105-164.42H Certification of certified automated system and effect of certification
• 105-164.42I Contract with certified service provider and effect of contract
• 105-164.42J Performance standard for multistate seller
• 105-164.42K Registration and effect of registration
• 105-164.42L Liability relief for erroneous information or insufficient notice by Department
• 105-164.43 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-164.43A (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector
• 105-164.43B (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector
• 105-164.43C Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note
• 105-164.43D Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed
• 105-164.44 Penalty and remedies of Article 9 applicable
• 105-164.44A Repealed by Session Laws 1991, c. 45, s. 18
• 105-164.44B Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011
• 105-164.44C Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002
• 105-164.44D Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015
• 105-164.44E (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund
• 105-164.44F Distribution of part of telecommunications taxes to cities
• 105-164.44G Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date
• 105-164.44H Transfer to State Public School Fund
• 105-164.44I Distribution of part of sales tax on video programming service and telecommunications service to counties and cities
• 105-164.44J Supplemental PEG channel support
• 105-164.44K Distribution of part of tax on electricity to cities
• 105-164.44L Distribution of part of tax on piped natural gas to cities
• 105-164.44M Transfer to Highway Fund
• 105-164.45-thru-64.58 Repealed by Session Laws 1971, c. 77, s. 1
• 105-165-thru-76 Repealed by Session Laws 1957, c. 1340, s. 5
• 105-177-thru-78 Repealed by Session Laws 1951, c. 643, s.5
• 105-179 Repealed by Session Laws 1957, c. 1340, s. 5
• 105-180 Repealed by Session Laws 1951, c. 643, s. 5
• 105-181 Repealed by Session Laws 1957, c. 1340, s. 5
• 105-182 Repealed by Session Laws 1955, c. 1350, s. 19
• 105-187.1 Definitions
• 105-187.2 Highway use tax imposed
• 105-187.3 Rate of tax
• 105-187.4 Payment of tax
• 105-187.5 Alternate tax for a limited possession commitment
• 105-187.6 Exemptions from highway use tax
• 105-187.7 Credits
• 105-187.8 Refund for return of purchased motor vehicle
• 105-187.9 Disposition of tax proceeds
• 105-187.10 Penalties and remedies
• 105-187.11 Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007
• 105-187.15 Definitions
• 105-187.16 Tax imposed
• 105-187.18 Exemptions
• 105-187.19 Use of tax proceeds
• 105-187.20 Definitions
• 105-187.21 Tax imposed
• 105-187.22 Administration
• 105-187.23 Exemptions and refunds
• 105-187.24 Use of tax proceeds
• 105-187.30 (See note for repeal of Article) Definitions
• 105-187.31 (See note for repeal of Article) Tax imposed
• 105-187.32 (See note for repeal of Article) Administration
• 105-187.33 (See note for repeal of Article) Exemptions and refunds
• 105-187.34 (See note for repeal of Article) Use of tax proceeds
• 105-187.35 Sunset
• 105-187.36 Reserved for future codification purposes
• 105-187.37 Reserved for future codification purposes
• 105-187.38 Reserved for future codification purposes
• 105-187.39 Reserved for future codification purposes
• 105-187.40-thru-87.46 Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date
• 105-187.47 Reserved for future codification purposes
• 105-187.48 Reserved for future codification purposes
• 105-187.50 Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.51 Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.51A Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010
• 105-187.51B Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.51C (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment
• 105-187.51D Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.52 Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.53 Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date
• 105-187.54 Reserved for future codification purposes
• 105-187.55 Reserved for future codification purposes
• 105-187.56 Reserved for future codification purposes
• 105-187.57 Reserved for future codification purposes
• 105-187.58 Reserved for future codification purposes
• 105-187.59 Reserved for future codification purposes
• 105-187.60 Definitions
• 105-187.61 Tax imposed
• 105-187.62 Administration
• 105-187.63 Use of tax proceeds
• 105-187.64 Reserved for future codification purposes
• 105-187.65 Reserved for future codification purposes
• 105-187.66 Reserved for future codification purposes
• 105-187.67 Reserved for future codification purposes
• 105-187.68 Reserved for future codification purposes
• 105-187.69 Reserved for future codification purposes
• 105-187.70 Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes
• 105-187.71 Reserved for future codification purposes
• 105-187.72 Reserved for future codification purposes
• 105-187.73 Reserved for future codification purposes
• 105-187.74 Reserved for future codification purposes
• 105-187.75 Reserved for future codification purposes
• 105-187.76 Definitions
• 105-187.77 Tax on severance of energy minerals
• 105-187.78 Delivered to Market Value
• 105-187.79 On-site use exemption from the tax
• 105-187.80 Returns and payment of tax
• 105-187.81 Bond or letter of credit required
• 105-187.82 Repealed by Session Laws 2016-5, s. 4.4(a), effective May 11, 2016
• 105-187.83 Royalty owner's records
• 105-187.84 Permits suspended for failure to report
• 105-187.85 No local taxation
• 105-187.86 Reserved for future codification purposes
• 105-187.87 Reserved for future codification purposes
• 105-187.88 Reserved for future codification purposes
• 105-187.89 Reserved for future codification purposes
• 105-187.90 (Effective July 1, 2025) Definitions
• 105-187.91 (Effective July 1, 2025) Tax imposed
• 105-187.92 (Effective July 1, 2025) Registration
• 105-187.93 (Effective July 1, 2025) Administration
• 105-187.94 (Effective July 1, 2025) Exemptions and refunds
• 105-187.95 (Effective July 1, 2025) Use of tax proceeds
• 105-188-thru-97.1 Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009
• 105-188-thru-97.1 Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009
• 105-188-thru-97.1 Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009
• 105-191 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7
• 105-192 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-198 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-199-thru-200 Repealed by Session Laws 1985, c. 656, s. 32
• 105-201-thru-204 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-205 Repealed by Session Laws 1985, c. 656, s. 32
• 105-206-thru-207 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-208 Repealed by Session Laws 1959, c. 1259, s. 9
• 105-209 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-210 Repealed by Session Laws 1979, c. 179, s. 4
• 105-211-thru-212 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-213 Repealed by Session Laws 1995, c. 41, s. 1(b)
• 105-213.1 Recodified as § 105-275.2 by Session Laws 1995
• 105-218-thru-228 Repealed by Session Laws 1957, c. 1340, s. 5
• 105-228.1 Defining taxes levied and assessed in this Article
• 105-228.3 Definitions
• 105-228.4 Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c)
• 105-228.4A Tax on captive insurance companies
• 105-228.5 Taxes measured by gross premiums
• 105-228.5A Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association
• 105-228.5B Distribution of part of tax proceeds to High Risk Pool
• 105-228.5C Transfer to Health Advancement Receipts Special Fund
• 105-228.6 Taxes in case of withdrawal from State
• 105-228.7 Repealed by Session Laws 1987, c. 629, s. 21
• 105-228.8 Retaliatory premium taxes
• 105-228.9 Commissioner of Insurance to administer portions of Article
• 105-228.11-thru-228.20 Repealed by Session Laws 1973, c. 1053, s. 1
• 105-228.21 Omitted
• 105-228.22-thru-228.24 Repealed by Session Laws 1998-98, s. 1(a)
• 105-228.24A Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d)
• 105-228.25-thru-228.27 Repealed by Session Laws 1983, c. 26, s. 1
• 105-228.28 Scope
• 105-228.29 Exemptions
• 105-228.30 Imposition of excise tax; distribution of proceeds
• 105-228.31 Repealed by Session Laws 1999-28, s. 1
• 105-228.32 Instrument must be marked to reflect tax paid
• 105-228.33 Taxes recoverable by action
• 105-228.34 Repealed by Session Laws 1999-28, s. 1
• 105-228.35 Administrative provisions
• 105-228.36 Repealed by Session Laws 1999-28, s. 1
• 105-228.37 Refund of overpayment of tax
• 105-228.90 Scope and definitions
• 105-229 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9
• 105-230 Charter suspended for failure to report
• 105-231 Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k)
• 105-232 Rights restored; receivership and liquidation
• 105-233 Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
• 105-234 Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
• 105-235 Every day's failure a separate offense
• 105-236 Penalties; situs of violations; penalty disposition
• 105-236.1 Enforcement of revenue laws by revenue law enforcement agents
• 105-237 Waiver; installment payments
• 105-237.1 Compromise of liability
• 105-238 Tax a debt
• 105-239 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-239.1 Transferee liability
• 105-240 Tax upon settlement of fiduciary's account
• 105-240.1 Agreements with respect to domicile
• 105-241 Where and how taxes payable; tax period; liens
• 105-241.01 Electronic filing of returns
• 105-241.1 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-241.2 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-241.3 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-241.4 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-241.5 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-241.6 Statute of limitations for refunds
• 105-241.7 Procedure for obtaining a refund
• 105-241.8 Statute of limitations for assessments
• 105-241.9 Procedure for proposing an assessment
• 105-241.10 Limit on refunds and assessments after a federal determination
• 105-241.11 Requesting review of a proposed denial of a refund or a proposed assessment
• 105-241.12 Result when taxpayer does not request a review
• 105-241.13 Action on request for review
• 105-241.13A Taxpayer inaction
• 105-241.14 Final determination after Departmental review
• 105-241.15 Contested case hearing on final determination
• 105-241.16 Judicial review of decision after contested case hearing
• 105-241.17 Civil action challenging statute as unconstitutional
• 105-241.18 Class actions
• 105-241.19 Declaratory judgments, injunctions, and other actions prohibited
• 105-241.20 Delivery of notice to the taxpayer
• 105-241.21 Interest on taxes
• 105-241.22 Collection of tax
• 105-241.23 Jeopardy assessment and collection
• 105-241.24 Statute of limitations on collections
• 105-242 Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
• 105-242.1 Procedure for attachment and garnishment
• 105-242.2 Personal liability when certain taxes not paid
• 105-243 Taxes recoverable by action
• 105-243.1 Collection of tax debts
• 105-244 Repealed by Session Laws 1998-212, s. 29A.14(o)
• 105-244.1 Cancellation of certain assessments
• 105-244.2 Expired pursuant to its own terms, effective January 1, 2010
• 105-244.3 Sales tax base expansion protection act
• 105-244.4 Reduction of certain sales tax assessments
• 105-244.4A Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers
• 105-245 Failure of sheriff to execute order
• 105-246 Actions, when tried
• 105-247 Municipalities not to levy income and inheritance tax
• 105-248 Purpose of State taxes
• 105-248.1 Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007
• 105-249 Repealed by Session Laws 1998-95, s. 27
• 105-249.1 Repealed by Session Laws 1998-95, s. 28
• 105-249.2 Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster
• 105-249.3 Repealed by Session Laws 1998-98, s. 19
• 105-250 Law applicable to foreign corporations
• 105-250.1 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209
• 105-251 Information required of taxpayer and corrections based on information
• 105-251.1 Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14
• 105-251.2 Compliance informational returns
• 105-252 Returns required
• 105-252.1 Use of a TTIN
• 105-253 Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date
• 105-254 Secretary to furnish forms
• 105-254.1 Identification of veterans on income tax form D-400
• 105-255 Secretary of Revenue to keep records
• 105-256 Publications prepared by Secretary of Revenue; report on fraud prevention progress
• 105-256.1 Corporate annual report
• 105-257 Department may charge fee for report or other document
• 105-258 Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
• 105-258.1 Taxpayer interviews
• 105-258.2 Taxpayer conversations
• 105-258.3 Power of attorney
• 105-259 Secrecy required of officials; penalty for violation
• 105-260 Evaluation of Department personnel
• 105-260.1 Delegation of authority to hold hearings
• 105-261 Secretary and deputies to administer oaths
• 105-262 Rules
• 105-262.1 Rules to exercise authority under G.S. 105-130.5A
• 105-263 Timely filing of mailed documents and requests for extensions
• 105-264 Effect of Secretary's interpretation of revenue laws
• 105-264.1 Secretary's interpretation applies to local taxes that are based on State taxes
• 105-264.2 Publication of written determinations
• 105-265 Repealed by Session Laws 1991, c. 45, s. 19
• 105-266 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-266.1 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-266.2 Refund of tax paid on substantial income later restored
• 105-267 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-267.1 Repealed by Session Laws 1991, c. 45, s. 30
• 105-268 Reciprocal comity
• 105-268.1 Agreements to coordinate the administration and collection of taxes
• 105-268.2 Expenditures and commitments authorized to effectuate agreements
• 105-268.3 Returns to be filed and taxes paid pursuant to agreements
• 105-269 Extraterritorial authority to enforce payment
• 105-269.1 Local authorities authorized to furnish office space
• 105-269.2 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
• 105-269.3 Enforcement of Subchapter V and fuel inspection tax
• 105-269.4 Election to apply income tax refund to following year's tax
• 105-269.5 Contribution of income tax refund to Wildlife Conservation Account
• 105-269.6 Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003
• 105-269.7 Contribution of income tax refund or payment to the North Carolina Education Endowment Fund
• 105-269.8 (Expiring for taxable years beginning on or after January 1, 2030) Contribution by individual for early detection of breast and cervical cancer
• 105-269.9 Reserved for future codification purposes
• 105-269.10 Reserved for future codification purposes
• 105-269.11 Reserved for future codification purposes
• 105-269.12 Reserved for future codification purposes
• 105-269.14 Payment of use tax with individual income tax
• 105-269.15 Income tax credits of partnerships
• 105-270 Repeal of laws imposing liability upon governing bodies of local units
• 105-271 Official title
• 105-273 Definitions
• 105-274 Property subject to taxation
• 105-275 Property classified and excluded from the tax base
• 105-275.1 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
• 105-275.2 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
• 105-276 Taxation of intangible personal property
• 105-277 Property classified for taxation at reduced rates; certain deductions
• 105-277.001 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
• 105-277.01 Certain farm products classified for taxation at reduced valuation
• 105-277.1 Elderly or disabled property tax homestead exclusion
• 105-277.1A Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
• 105-277.1B Property tax homestead circuit breaker
• 105-277.1C Disabled veteran property tax homestead exclusion
• 105-277.1D (See note for repeal.) Inventory property tax deferral
• 105-277.1E Reserved for future codification purposes
• 105-277.1F Uniform provisions for payment of deferred taxes
• 105-277.02 Certain real property held for sale classified for taxation at reduced valuation
• 105-277.2 Agricultural, horticultural, and forestland - Definitions
• 105-277.3 Agricultural, horticultural, and forestland - Classifications
• 105-277.4 Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes
• 105-277.5 Agricultural, horticultural and forestland - Notice of change in use
• 105-277.6 Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
• 105-277.7 Use-Value Advisory Board
• 105-277.8 Taxation of property of nonprofit homeowners' association
• 105-277.9 Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023
• 105-277.9A (See note for repeal) Taxation of improved property inside certain roadway corridors
• 105-277.10 Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
• 105-277.11 Taxation of property subject to a development financing district agreement
• 105-277.12 Antique airplanes
• 105-277.13 (Effective for taxes imposed for taxable years beginning before July 1, 2025) Taxation of improvements on brownfields
• 105-277.13 (Effective for taxes imposed for taxable years beginning on or after July 1, 2025) Taxation of improvements on brownfields
• 105-277.14 Taxation of working waterfront property
• 105-277.15 Taxation of wildlife conservation land
• 105-277.15A Taxation of site infrastructure land
• 105-277.16 Taxation of low-income housing property
• 105-277.17 Taxation of community land trust property
• 105-278 Historic properties
• 105-278.1 Exemption of real and personal property owned by units of government
• 105-278.2 Burial property
• 105-278.3 Real and personal property used for religious purposes
• 105-278.4 Real and personal property used for educational purposes
• 105-278.5 Real and personal property of religious educational assemblies used for religious and educational purposes
• 105-278.6 Real and personal property used for charitable purposes
• 105-278.6A Qualified retirement facility
• 105-278.7 Real and personal property used for educational, scientific, literary, or charitable purposes
• 105-278.8 Real and personal property used for charitable hospital purposes
• 105-278.9 Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21
• 105-279 Repealed by Session Laws 1981, c. 819, s. 2
• 105-280 Repealed by Session Laws 1973, c. 695, s. 4
• 105-281 Repealed by Session Laws 1973, c. 695, s. 10
• 105-282 Repealed by Session Laws 1973, c. 695, s. 8
• 105-282.1 Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax
• 105-282.7 Taxation of lessees and users of tax-exempt cropland or forestland
• 105-283 Uniform appraisal standards
• 105-284 Uniform assessment standard
• 105-285 Date as of which property is to be listed and appraised
• 105-286 Time for general reappraisal of real property
• 105-287 Changing appraised value of real property in years in which general reappraisal is not made
• 105-288 Property Tax Commission
• 105-289 Duties of Department of Revenue
• 105-289.1 Repealed by Session Laws 1987, c. 813, s. 12
• 105-290 Appeals to Property Tax Commission
• 105-291 Powers of Department and Commission
• 105-294 County assessor
• 105-295 Oath of office for assessor
• 105-296 Powers and duties of assessor
• 105-297 Assistant assessor
• 105-298 Repealed by Session Laws 1987, c. 43, s. 3
• 105-299 Employment of experts
• 105-301 Place for listing real property
• 105-302 In whose name real property is to be listed
• 105-302.1 Reports on properties listed in name of unknown owner
• 105-303 Obtaining information on real property transfers; permanent listing
• 105-304 Place for listing tangible personal property
• 105-305 Place for listing intangible personal property
• 105-306 In whose name personal property is to be listed
• 105-307 Length of listing period; extension; preliminary work
• 105-308 Duty to list; penalty for failure
• 105-309 What the abstract shall contain
• 105-310 Affirmation; penalty for false affirmation
• 105-310.1 Electronic listing of personal property
• 105-311 Listing and signing affirmation; use of agents, mail, and electronic listing
• 105-313 Report of property by multi-county business
• 105-314 Repealed by Session Laws 1991, c. 761, s. 37.4
• 105-315 Report by persons having custody of tangible personal property of others
• 105-316 Reports by house trailer park, marina, and aircraft storage facility operators
• 105-316.1 Tax permit required to move mobile home
• 105-316.2 Requirements for obtaining permit
• 105-316.3 Issuance of permits
• 105-316.4 Issuance of permits under repossession
• 105-316.5 Form of permit
• 105-316.6 Penalties for violations
• 105-316.7 Mobile home defined
• 105-317 Appraisal of real property; adoption of schedules, standards, and rules
• 105-317.1 Appraisal of personal property; elements to be considered
• 105-317.2 Report on transfers of real property
• 105-318 Forms for listing, appraising, and assessing property
• 105-320 Tax receipts; preparation
• 105-321 Disposition of tax records and receipts; order of collection
• 105-322 County board of equalization and review
• 105-323 Giving effect to decisions of the board of equalization and review
• 105-324 Repealed by Session Laws 1987, c. 295, s. 4
• 105-325.1 Special committee for motor vehicle appeals
• 105-326 Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county
• 105-327 Appraisal and assessment of property subject to city and town taxation
• 105-328 Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county
• 105-330 Definitions
• 105-330.1 Classification of motor vehicles
• 105-330.2 Appraisal, ownership, and situs
• 105-330.3 Listing requirements for classified motor vehicles; application for exempt status
• 105-330.4 Due date, interest, and enforcement remedies
• 105-330.5 Notice required; distribution and collection fees
• 105-330.6 Motor vehicle tax year; transfer of plates; surrender of plates
• 105-330.7 Repealed by Session Laws 2005-294, s. 7, effective July 1, 2013, and applicable to combined tax and registration notices issued on or after that date
• 105-330.8 Deadlines not extended
• 105-330.9 Antique automobiles
• 105-330.10 Disposition of interest
• 105-330.11 Memorandum of understanding
• 105-330.12-thru-332 Reserved for future codification purposes
• 105-333 Definitions
• 105-334 Duty to file report; penalty for failure to file
• 105-335 Appraisal of property of public service companies
• 105-336 Methods of appraising certain properties of public service companies
• 105-337 Apportionment of taxable values to this State
• 105-338 Allocation of appraised valuation of public service property among local taxing units
• 105-339 Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies
• 105-339.1 Repealed by Session Laws 2015-6, s. 2.17(c), effective April 9, 2015
• 105-340 Certification of appraised valuations of railroad companies
• 105-341 Certification of public service company system appraised valuations
• 105-342 Notice, hearing, and appeal
• 105-343 Penalty for failure to make required reports
• 105-345 Right of appeal
• 105-345.1 No evidence admitted on appeal; remission for further evidence
• 105-345.2 Record on appeal; extent of review
• 105-345.3 Relief pending review on appeal
• 105-345.4 Appeal to Supreme Court
• 105-346 Peremptory mandamus to enforce order when no appeal
• 105-347 Levy of property taxes
• 105-349 Appointment, term, qualifications, and bond of tax collectors and deputies
• 105-350 General duties of tax collectors
• 105-351 Authority of successor collector
• 105-352 Delivery of tax receipts to tax collector; prerequisites; procedure upon default
• 105-353 Place for collection of taxes
• 105-354 Collections for districts and other units of local government
• 105-355 Creation of tax lien; date as of which lien attaches
• 105-356 Priority of tax liens
• 105-357 Payment of taxes
• 105-358 Waiver of penalties; partial payments
• 105-359 Prepayments
• 105-360 Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax
• 105-361 Statement of amount of taxes due
• 105-362 Discharge of lien on real property
• 105-363 Remedies of cotenants and joint owners of real property
• 105-364 Collection of taxes outside the taxing unit
• 105-365 Preference accorded taxes in liquidation of debtors' estates
• 105-365.1 When and against whom collection remedies may be used
• 105-366 Remedies against personal property
• 105-367 Procedure for levy
• 105-368 Procedure for attachment and garnishment
• 105-369 Advertisement of tax liens on real property for failure to pay taxes
• 105-370-thru-372 Repealed by Session Laws 1983, c. 808, ss. 2-4
• 105-373 Settlements
• 105-374 Foreclosure of tax lien by action in nature of action to foreclose a mortgage
• 105-375 In rem method of foreclosure
• 105-376 Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit
• 105-378 Limitation on use of remedies
• 105-379 Restriction on use of injunction and claim and delivery
• 105-380 No taxes to be released, refunded, or compromised
• 105-381 Taxpayer's remedies
• 105-383 Fiduciaries to pay taxes
• 105-384 Duties and liabilities of life tenant
• 105-385 Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers
• 105-387-thru-392 Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1)
• 105-394 Immaterial irregularities
• 105-395 Application and effective date of Subchapter
• 105-395.1 Applicable date when due date falls on weekend, holiday, or closure date
• 105-396-thru-398 Repealed by Session Laws 1971, c. 806, s. 1
• 105-399-thru-403 Repealed by Session Laws 1971, c. 806, s. 3
• 105-404 Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2
• 105-405 Repealed by Session Laws 1963, c. 548
• 105-405.1-thru-406 Repealed by Session Laws 1971, c. 806, s. 3
• 105-408-thru-411 Repealed by Session Laws 1971, c. 806, s. 3
• 105-413-thru-414 Repealed by Session Laws 1971, c. 806, s. 3
• 105-415-thru-417 Repealed by Session Laws 1971, c. 806, s. 3
• 105-417.1-thru-417.3 Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2
• 105-418-thru-421 Repealed by Session Laws 1971, c. 806, s. 3
• 105-422 Repealed by Session Laws 1971, c. 806, s. 3
• 105-423 Repealed by Session Laws 1947, c. 1065, s. 2
• 105-424 Repealed by Session Laws 1971, c. 806, s. 3
• 105-425-thru-429 Repealed by Session Laws 1971, c. 806, s. 3
• 105-430-thru-435 Repealed by Session Laws 1995, c. 390, s. 2
• 105-436 Repealed by Session Laws 1991, c. 193, s. 5
• 105-436.1 Repealed by Session Laws 1985, c. 261, s. 1
• 105-437 Repealed by Session Laws 1963, c. 1169, s. 6
• 105-438-thru-441.1 Repealed by Session Laws 1995, c. 390, s. 2
• 105-442 Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3
• 105-443 Repealed by Session Laws 1963, c. 1169, s. 5
• 105-444-thru-446.3 Repealed by Session Laws 1995, c. 390, s. 2
• 105-446.3 1. Repealed by Session Laws 1985, c. 261, s. 1
• 105-446.4 Repealed by Session Laws 1977, c. 802, s. 50.10
• 105-446.5-thru-449A Repealed by Session Laws 1995, c. 390, s. 2
• 105-449.1-thru-449.27 Repealed by Session Laws 1995, c. 390, s. 2
• 105-449.28 Repealed by Session Laws 1981, c. 105, s. 4
• 105-449.29 Repealed by Session Laws 1995, c. 390, s. 2
• 105-449.30-thru-449.31 Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19
• 105-449.32 Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27
• 105-449.33-thru-449.35 Repealed by Session Laws 1995, c. 390, s. 2
• 105-449.37 Definitions; tax liability; application
• 105-449.38 Tax levied
• 105-449.39 Credit for payment of motor fuel tax
• 105-449.40 Secretary may require bond
• 105-449.41 Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003
• 105-449.42 Payment of tax
• 105-449.42A Leased motor vehicles
• 105-449.43 Application of tax proceeds
• 105-449.44 How to determine the amount of fuel used in the State; presumption of amount used
• 105-449.45 Returns of carriers
• 105-449.46 Record-keeping requirements; inspection authority
• 105-449.47 Licensure of vehicles
• 105-449.47A Denial of license application and decal issuance
• 105-449.47B Revocation of license
• 105-449.48 Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
• 105-449.49 Temporary permits
• 105-449.50 Repealed by Session Laws 2008-134, s. 21
• 105-449.51 Violations declared to be misdemeanors
• 105-449.52 Civil penalties applicable to motor carriers
• 105-449.53 Repealed by Session Laws 1963, c. 1169, s. 6
• 105-449.54 Commissioner of Motor Vehicles made process agent of nonresident motor carriers
• 105-449.57 Cooperative agreements between jurisdictions
• 105-449.58 Reserved for future codification purposes
• 105-449.59 Reserved for future codification purposes
• 105-449.60 Definitions
• 105-449.61 Tax restrictions; administration
• 105-449.62 Nature of tax
• 105-449.63 Reserved for future codification purposes
• 105-449.64 Reserved for future codification purposes
• 105-449.65 List of persons who must have a license
• 105-449.66 Importer licensing
• 105-449.67 List of persons who may obtain a license
• 105-449.68 Restrictions on who can get a license as a distributor
• 105-449.69 How to apply for a license
• 105-449.69A Temporary license during disaster response period
• 105-449.70 Supplier election to collect tax on out-of-state removals
• 105-449.71 Permissive supplier election to collect tax on out-of-state removals
• 105-449.72 Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds
• 105-449.73 Denial of license application
• 105-449.74 Issuance of license
• 105-449.75 Licensee must notify the Secretary of discontinuance of business
• 105-449.76 Cancellation or revocation of license
• 105-449.77 Records and lists of license applicants and license holders
• 105-449.78 Reserved for future codification purposes
• 105-449.79 Reserved for future codification purposes
• 105-449.80 Tax rate
• 105-449.81 Excise tax on motor fuel
• 105-449.82 Liability for tax on removals from a refinery or terminal
• 105-449.83 Liability for tax on imports
• 105-449.83A Liability for tax on fuel grade ethanol and biodiesel
• 105-449.84 Liability for tax on blended fuel
• 105-449.84A Liability for tax on behind-the-rack transfers
• 105-449.85 Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
• 105-449.86 Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
• 105-449.87 Backup tax and liability for the tax
• 105-449.88 Exemptions from the excise tax
• 105-449.88A Liability for tax due on motor fuel designated as exempt by the use of cards or codes
• 105-449.89 Restrictions on removal of motor fuel from terminal
• 105-449.90 When tax return and payment are due
• 105-449.90A Payment by supplier of destination state tax collected on exported motor fuel
• 105-449.91 Remittance of tax to supplier
• 105-449.92 Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice
• 105-449.93 Percentage discount for licensed distributors and some licensed importers
• 105-449.94 Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date
• 105-449.95 Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010
• 105-449.96 Information required on return filed by supplier
• 105-449.97 Deductions and discounts allowed a supplier when filing a return
• 105-449.98 Duties of supplier concerning payments by distributors, exporters, and importers
• 105-449.99 Returns and discounts of importers
• 105-449.100 Terminal operator to file informational return showing changes in amount of motor fuel at the terminal
• 105-449.101 Motor fuel transporter to file informational return showing deliveries of motor fuel
• 105-449.102 Distributor to file return showing exports from a bulk plant
• 105-449.103 Reserved for future codification purposes
• 105-449.104 Use of name and account number on return
• 105-449.105 Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use
• 105-449.105A Monthly refunds for kerosene
• 105-449.105B Monthly hold harmless refunds for licensed distributors and some licensed importers
• 105-449.106 Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use
• 105-449.107 Annual refunds for certain vehicles with power attachments
• 105-449.107A Sales tax due on motor fuel
• 105-449.108 When an application for a refund is due
• 105-449.109 Repealed by Session Laws 1998-212, s. 29A.14(s)
• 105-449.111 Reserved for future codification purposes
• 105-449.112 Reserved for future codification purposes
• 105-449.113 Reserved for future codification purposes
• 105-449.114 Authority for agreement with Eastern Band of Cherokee Indians
• 105-449.115 Shipping document required to transport motor fuel by railroad tank car or transport truck
• 105-449.115A Shipping document required to transport fuel by tank wagon
• 105-449.117 Penalties for highway use of dyed diesel or other non-tax-paid fuel
• 105-449.118 Civil penalty for buying or selling non-tax-paid motor fuel
• 105-449.118A Civil penalty for refusing to allow the taking of a motor fuel sample
• 105-449.119 Review of civil penalty assessment
• 105-449.120 Acts that are misdemeanors
• 105-449.121 Record-keeping requirements; inspection authority
• 105-449.122 Equipment requirements
• 105-449.123 Marking requirements for dyed fuel storage facilities
• 105-449.124 Reserved for future codification purposes
• 105-449.125 Distribution of tax revenue among various funds and accounts
• 105-449.126 Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund
• 105-449.127 Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
• 105-449.128 Reserved for future codification purposes
• 105-449.129 Reserved for future codification purposes
• 105-449.130 Definitions
• 105-449.131 List of persons who must have a license
• 105-449.133 Bond or letter of credit required as a condition of obtaining and keeping certain licenses
• 105-449.134 Denial, revocation, or cancellation of license
• 105-449.135 Issuance of license; notification of changes
• 105-449.136 Tax on alternative fuel
• 105-449.137 Liability for and payment of the tax
• 105-449.138 Requirements for bulk end-users and retailers
• 105-449.139 Miscellaneous provisions
• 105-450-thru-457 Repealed by Session Laws 1991, c. 10, s. 3
• 105-458 Apportionment of payments in lieu of taxes between local units
• 105-459 Proration of T.V.A. funds
• 105-460 Distribution of funds by State Treasurer
• 105-461 Duty of finance officer, etc
• 105-463 Short title
• 105-464 Purpose and intent
• 105-465 County election as to adoption of local sales and use tax
• 105-466 Levy of tax
• 105-467 Scope of sales tax
• 105-468 Scope of use tax
• 105-468.1 Certain building materials exempt from sales and use taxes
• 105-469 Secretary to collect and administer local sales and use tax
• 105-470 Repealed by Session Laws 1991, c. 689, s. 318
• 105-471 Retailer to collect sales tax
• 105-472 Disposition and distribution of taxes collected
• 105-473 Repeal of levy
• 105-474 Definitions; construction of Article; remedies and penalties
• 105-480 Short title
• 105-481 Purpose and intent
• 105-482 Limitations
• 105-483 Levy and collection of additional taxes
• 105-484 Form of ballot
• 105-486 Distribution of additional taxes
• 105-487 Use of additional tax revenue by counties
• 105-488-thru-494 Repealed by Session Laws 1991, c. 689, s. 318
• 105-495 Short title
• 105-496 Purpose and intent
• 105-497 Limitations
• 105-498 Levy and collection of additional taxes
• 105-499 Form of ballot
• 105-501 Distribution of additional taxes
• 105-502 Use of additional tax revenue by counties
• 105-503 Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4
• 105-504 Repealed by Session Laws 1998-98, s. 32
• 105-505 Reserved for future codification purposes
• 105-506 Short title; purpose
• 105-506.1 Definitions
• 105-506.2 Exemption of food
• 105-507 Limitations
• 105-507.1 Local election on adoption of sales and use tax
• 105-507.2 Levy, collection, and repeal of sales and use tax
• 105-507.3 (Effective until contingency met - see note) Distribution and use of taxes
• 105-507.3 (Effective once contingency met - see note) Distribution and use of taxes
• 105-507.4 Applicability
• 105-508 Special districts
• 105-508.1 Limitations
• 105-508.2 Distribution and use of taxes
• 105-509 Local election on adoption of sales and use tax - regional public transportation authority
• 105-509.1 Levy and collection of sales and use tax - regional public transportation authority
• 105-510 Local election on adoption of sales and use tax - regional transportation authority
• 105-510.1 Levy and collection of sales and use tax - regional transportation authority
• 105-511 Applicability
• 105-511.1 Limitations
• 105-511.2 Local election on adoption of sales and use tax
• 105-511.3 Levy and collection of sales and use tax
• 105-511.4 Distribution and use of taxes
• 105-512 Reserved for future codification purposes
• 105-513 Reserved for future codification purposes
• 105-514 Reserved for future codification purposes
• 105-515-thru-20 Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
• 105-515-thru-20 Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
• 105-515-thru-20 Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
• 105-521 Repealed by Session Laws 2016-5, s. 5.2, effective May 11, 2016
• 105-522 City hold harmless for repealed local taxes
• 105-523 County hold harmless for repealed local taxes
• 105-524 Distribution of additional sales tax revenue for economic development, public education, and community colleges
• 105-535 Short title
• 105-536 Limitations
• 105-537 Levy
• 105-538 Administration of taxes
• 105-539-thru-49 Reserved for future codification purposes
• 105-550 Definitions
• 105-551 Tax on gross receipts authorized
• 105-552 Collection and administration of gross receipts tax
• 105-553 Exemptions and refunds
• 105-554 Use of tax proceeds
• 105-556-thru-9 Reserved for future codification purposes
• 105-560 Definitions
• 105-561 Authority registration tax authorized
• 105-562 Collection and scope
• 105-563 Modification or repeal of tax
• 105-565 Reserved for future codification purposes
• 105-566 Reserved for future codification purposes
• 105-567 Reserved for future codification purposes
• 105-568 Reserved for future codification purposes
• 105-569 Reserved for future codification purposes
• 105-570 County Vehicle Registration Tax; shared with municipalities
• 105-571 Reserved for future codification purposes
• 105-572 Reserved for future codification purposes
• 105-573 Reserved for future codification purposes
• 105-574 Reserved for future codification purposes
• 105-575 Reserved for future codification purposes
• 105-576 Reserved for future codification purposes
• 105-577 Reserved for future codification purposes
• 105-578 Reserved for future codification purposes
• 105-579 Reserved for future codification purposes
• 105-580 Reserved for future codification purposes
• 105-581 Reserved for future codification purposes
• 105-582 Reserved for future codification purposes
• 105-583 Reserved for future codification purposes
• 105-584 Reserved for future codification purposes
• 105-585 Reserved for future codification purposes
• 105-586 Reserved for future codification purposes
• 105-587 Reserved for future codification purposes
• 105-588 Reserved for future codification purposes
• 105-589 Reserved for future codification purposes
• 105-590 Reserved for future codification purposes
• 105-591 Reserved for future codification purposes
• 105-592 Reserved for future codification purposes
• 105-593 Reserved for future codification purposes
• 105-594 Reserved for future codification purposes
• 105-595 Reserved for future codification purposes
• 105-596 Reserved for future codification purposes
• 105-597 Reserved for future codification purposes
• 105-598 Reserved for future codification purposes
• 105-599 Reserved for future codification purposes
• 105-600 Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
• 105-601 Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
• 105-602 Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
• 105-603 Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
• 105-604 Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011