North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-270
Repeal of laws imposing liability upon governing bodies of local units
All laws and clauses of laws, statutes and parts of statutes, imposing civil or criminal liability upon the governing bodies, of local units, or the members of such governing bodies, for failure to levy or to vote for the levy of any particular tax or rate of tax for any particular purpose, are hereby repealed, and said governing bodies and any and all members thereof are hereby freed and released from any civil or criminal liability heretofore imposed by any law or statute for failure to levy or to vote for the levy of any particular tax or tax rate for any particular purpose. (1933, c. 418.) SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY. Article 11. Short Title, Purpose, and Definitions.
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In this article (40 sections)
- 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- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…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- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30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
- 105-269.10 · Reserved for future codification purposes
- 105-269.11 · Reserved for future codification purposes
- 105-269.12 · Reserved for future codification purposes
- 105-269.14 · Payment of use tax with individual income tax
- 105-269.15 · Income tax credits of partnerships
- 105-270 · Repeal of laws imposing liability upon governing bodies of…