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North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-234

Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006

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In this article (40 sections)
  1. 105-228.90 · Scope and definitions
  2. 105-229 · Repealed by Session Laws 1995 (Regular Session, 1996), c.…
  3. 105-230 · Charter suspended for failure to report
  4. 105-231 · Recodified as the second paragraph of § 105-230 by S.L.…
  5. 105-232 · Rights restored; receivership and liquidation
  6. 105-233 · Repealed by Session Laws 2006-162, s. 12(a), effective July…
  7. 105-234 · Repealed by Session Laws 2006-162, s. 12(a), effective July…
  8. 105-235 · Every day's failure a separate offense
  9. 105-236 · Penalties; situs of violations; penalty disposition
  10. 105-236.1 · Enforcement of revenue laws by revenue law enforcement…
  11. 105-237 · Waiver; installment payments
  12. 105-237.1 · Compromise of liability
  13. 105-238 · Tax a debt
  14. 105-239 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
  15. 105-239.1 · Transferee liability
  16. 105-240 · Tax upon settlement of fiduciary's account
  17. 105-240.1 · Agreements with respect to domicile
  18. 105-241 · Where and how taxes payable; tax period; liens
  19. 105-241.01 · Electronic filing of returns
  20. 105-241.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
  21. 105-241.2 · Repealed by Session Laws 2007-491, s. 2, effective January…
  22. 105-241.3 · Repealed by Session Laws 2007-491, s. 2, effective January…
  23. 105-241.4 · Repealed by Session Laws 2007-491, s. 2, effective January…
  24. 105-241.5 · Repealed by Session Laws 2007-491, s. 2, effective January…
  25. 105-241.6 · Statute of limitations for refunds
  26. 105-241.7 · Procedure for obtaining a refund
  27. 105-241.8 · Statute of limitations for assessments
  28. 105-241.9 · Procedure for proposing an assessment
  29. 105-241.10 · Limit on refunds and assessments after a federal…
  30. 105-241.11 · Requesting review of a proposed denial of a refund or a…
  31. 105-241.12 · Result when taxpayer does not request a review
  32. 105-241.13 · Action on request for review
  33. 105-241.13A · Taxpayer inaction
  34. 105-241.14 · Final determination after Departmental review
  35. 105-241.15 · Contested case hearing on final determination
  36. 105-241.16 · Judicial review of decision after contested case hearing
  37. 105-241.17 · Civil action challenging statute as unconstitutional
  38. 105-241.18 · Class actions
  39. 105-241.19 · Declaratory judgments, injunctions, and other actions…
  40. 105-241.20 · Delivery of notice to the taxpayer
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