North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-247
Municipalities not to levy income and inheritance tax
Official textncleg.gov
No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
Source: view the official text
In this article (40 sections)
- 105-241.18 · Class actions
- 105-241.19 · Declaratory judgments, injunctions, and other actions…
- 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;…
- 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- 105-244 · Repealed by Session Laws 1998-212, s. 29A.14(o)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…
- 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- 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August…
- 105-249 · Repealed by Session Laws 1998-95, s. 27
- 105-249.1 · Repealed by Session Laws 1998-95, s. 28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…
- 105-249.3 · Repealed by Session Laws 1998-98, s. 19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- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-251 · Information required of taxpayer and corrections based on…
- 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
- 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.…
- 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…
- 105-256.1 · Corporate annual report