North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-246

Actions, when tried

Official textncleg.gov

Last amended: 1939, c. 158, s. 917.

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In this article (40 sections)
  1. 105-241.17 · Civil action challenging statute as unconstitutional
  2. 105-241.18 · Class actions
  3. 105-241.19 · Declaratory judgments, injunctions, and other actions…
  4. 105-241.20 · Delivery of notice to the taxpayer
  5. 105-241.21 · Interest on taxes
  6. 105-241.22 · Collection of tax
  7. 105-241.23 · Jeopardy assessment and collection
  8. 105-241.24 · Statute of limitations on collections
  9. 105-242 · Warrants for collection of taxes; garnishment and attachment;…
  10. 105-242.1 · Procedure for attachment and garnishment
  11. 105-242.2 · Personal liability when certain taxes not paid
  12. 105-243 · Taxes recoverable by action
  13. 105-243.1 · Collection of tax debts
  14. 105-244 · Repealed by Session Laws 1998-212, s. 29A.14(o)
  15. 105-244.1 · Cancellation of certain assessments
  16. 105-244.2 · Expired pursuant to its own terms, effective January 1, 2010
  17. 105-244.3 · Sales tax base expansion protection act
  18. 105-244.4 · Reduction of certain sales tax assessments
  19. 105-244.4A · Grace period from sales and use tax enforcement actions…
  20. 105-245 · Failure of sheriff to execute order
  21. 105-246 · Actions, when tried
  22. 105-247 · Municipalities not to levy income and inheritance tax
  23. 105-248 · Purpose of State taxes
  24. 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August…
  25. 105-249 · Repealed by Session Laws 1998-95, s. 27
  26. 105-249.1 · Repealed by Session Laws 1998-95, s. 28
  27. 105-249.2 · Due date extended and penalties waived for certain military…
  28. 105-249.3 · Repealed by Session Laws 1998-98, s. 19
  29. 105-250 · Law applicable to foreign corporations
  30. 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
  31. 105-251 · Information required of taxpayer and corrections based on…
  32. 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
  33. 105-251.2 · Compliance informational returns
  34. 105-252 · Returns required
  35. 105-252.1 · Use of a TTIN
  36. 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s.…
  37. 105-254 · Secretary to furnish forms
  38. 105-254.1 · Identification of veterans on income tax form D-400
  39. 105-255 · Secretary of Revenue to keep records
  40. 105-256 · Publications prepared by Secretary of Revenue; report on…
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