North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-255
Secretary of Revenue to keep records
The Secretary of Revenue shall keep books of account and records of collections of taxes as may be prescribed by the Director of the Budget; shall keep an assessment roll for the taxes levied, assessed, and collected under this Subchapter, showing in same the name of each taxpayer, the amount of tax assessed against each, when assessed, the increase or decrease in such assessment; the penalties imposed and collected, and the total tax paid; and shall make monthly reports to the Director of the Budget and to the Auditor and/or State Treasurer of all collections of taxes on such forms as prescribed by the Director of the Budget. (1939, c. 158, s. 925; 1973, c. 476, s. 193.)
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In this article (40 sections)
- 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- 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August…
- 105-249 · Repealed by Session Laws 1998-95, s. 27
- 105-249.1 · Repealed by Session Laws 1998-95, s. 28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- 105-249.3 · Repealed by Session Laws 1998-98, s. 19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- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…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- 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…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
- 105-257 · Department may charge fee for report or other document
- 105-258 · Powers of Secretary of Revenue; who may sign and verify legal…
- 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…
- 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,…