North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-265
Repealed by Session Laws 1991, c. 45, s. 19
Official textncleg.gov
Source: view the official text
In this article (40 sections)
- 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- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 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- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30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…
- 105-268.2 · Expenditures and commitments authorized to effectuate…
- 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- 105-269.2 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 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…
- 105-269.6 · Repealed by Session Laws 2002-158, s. 6(a), effective for…
- 105-269.7 · Contribution of income tax refund or payment to the North…
- 105-269.8 · (Expiring for taxable years beginning on or after January…
- 105-269.9 · Reserved for future codification purposes