North Carolina

Article 1.

Subpart 1.

Part 1.

Article 1A.

Part 1A.

Part 2.

Part 2.

Subpart 2.

Part 2.

Part 2.

Part 2.

Part 2.

Part 2.

Article 2.

Article 2A.

Article 2B.

Article 2C.

Article 2D.

Article 2E.

Part 3.

Part 3.

Part 3.

Part 3.

Subpart 3.

Part 3.

Article 3.

Part 3.

Article 3A.

Article 3B.

Article 3C.

Article 3D.

Article 3E.

Article 3F.

Article 3G.

Article 3H.

Article 3I.

Article 3I.

Article 3J.

Article 3K.

Article 3L.

Article 4.

Part 4.

Subpart 4.

Part 4.

Part 4.

Part 4.

Part 4.

Article 4A.

Article 4B.

Article 4C.

Part 5.

Part 5.

Part 5.

Article 5.

Part 5.

Subpart 5.

Part 5.

Article 5A.

Article 5B.

Article 5C.

Article 5D.

Article 5E.

Article 5F.

Article 5G.

Article 5H.

Article 5I.

Article 5J.

Part 6.

Article 6.

Part 6.

Part 6.

Article 7.

Part 7.

Part 7.

Part 7A.

Part 8.

Article 8.

Article 8A.

Article 8B.

Article 8C.

Article 8D.

Article 8E.

Article 9.

Article 10.

Article 12.

Article 12A.

Article 13.

Article 14.

Article 15.

Article 16.

Article 17.

Article 18.

Article 19.

Article 20.

Article 21.

Article 22.

Article 22A.

Article 23.

Article 24.

Article 25.

Article 26.

Article 27.

Article 28.

Article 29.

Article 30.

Article 31.

Article 32.

Article 33.

Article 33A.

Article 34.

Article 35.

Article 36A.

Article 36B.

Article 36C.

Article 36D.

Article 40.

Article 41.

Article 42.

Article 43.

Article 44.

Article 46.

Article 51.

Article 52.

§ 105 151.11. Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on…

Chapter 105.

§ 105-1.1. Supremacy of State Constitution.

§ 105-32.2: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.3: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.4: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.5: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.6: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.7: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-32.8: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.

§ 105-33.1. Definitions.

§ 105-34: Repealed by Session Laws 1979, c.

§ 105-35: Repealed by Session Laws 1979, c.

§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-37.1: Repealed by Session Laws 2013-316, s.

§ 105-37.2: Repealed by Session Law 1998-96, s.

§ 105-38: Repealed by Session Laws 1999-337, s.

§ 105-38.1: Repealed by Session Laws 2013-316, s.

§ 105-39. Repealed by Session Laws 1987 (Reg.

§ 105-40: Repealed by Session Laws 2013-316, s.

§ 105-41. (Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals.

§ 105-41.1. Repealed by Session Laws 1975, c.

§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-43. Repealed by Session Laws 1973, c.

§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s.

§ 105-47: Repealed by Session Laws 1979, c.

§ 105-48: Repealed by Session Laws 1979, c.

§ 105-48.1: Repealed by Session Laws 1981, c.

§ 105-49: Repealed by Session Laws 1989, c.

§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-51: Repealed by Session Laws 1989, c.

§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-52: Repealed by Session Laws 1979, c.

§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-56: Repealed by Session Laws 1981, c.

§ 105-57: Repealed by Session Laws 1987 (Reg.

§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-61.1: Repealed by Session Laws 1989, c.

§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-63: Repealed by Session Laws 1979, c.

§ 105-64: Repealed by Session Laws 1989, c.

§ 105-64.1: Repealed by Session Laws 1989, c.

§§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-65.2: Repealed by Session Laws 1989, c.

§ 105-66: Repealed by Session Laws 1989, c.

§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c.

§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§ 105-69: Repealed by Session Laws 1973, c.

§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-71: Repealed by Session Laws 1979, c.

§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-73. Repealed by Session Laws 1957, c.

§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-75: Repealed by Session Laws 1979, 2nd Session, c.

§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-76: Repealed by Session Laws 1979, c.

§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-78: Repealed by Session Laws 1979, c.

§ 105-79: Repealed by Session Laws 1979, c.

§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-81. Repealed by Session Laws 1947, c.

§ 105-82: Repealed by Session Laws 1989, c.

§ 105-83. Installment paper dealers.

§ 105-84: Repealed by Session Laws 1979, c.

§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-87: Repealed by Session Laws 1981, c.

§ 105-88. Loan agencies.

§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c.

§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§ 105-93: Repealed by Session Laws 1979, c.

§ 105-94. Repealed by Session Laws 1947, c.

§ 105-95. Repealed by Session Laws 1947, c.

§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-100: Repealed by Session Laws 1979, c.

§ 105-101: Repealed by Session Laws 1979, c.

§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c.

§ 105-102.3: Repealed by Session Laws 2015-241, s.

§ 105-102.4: Repealed by Session Laws 1989, c.

§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-102.6: Repealed by Session Laws 2015-286, s.

§ 105-103. Unlawful to operate without license.

§ 105-104: Repealed by Session Laws 2007-491, s.

§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.

§ 105-106. Effect of change in name of firm.

§ 105-107: Repealed by Session Laws 1998-95, s.

§ 105-108. Property used in a licensed business not exempt from taxation.

§ 105-109. Obtaining license and paying tax.

§ 105-109.1. Repealed by Session Laws 1999-337, s.

§ 105-110: Repealed by Session Laws 1998-212, s.

§ 105-111: Repealed by Session Laws 2001-414, s.

§ 105-112: Repealed by Session Laws 1998-212, s.

§ 105-113. Repealed by Session Laws 1999-337, s.

§ 105-113.1: Deleted.

§ 105-113.3. Scope of tax; administration.

§ 105-113.4. Definitions.

§ 105-113.4A. Licenses.

§ 105-113.4B. Cancellation or revocation of license.

§ 105-113.4C. Enforcement of Master Settlement Agreement Provisions.

§ 105-113.4D. Tax with respect to inventory on effective date of tax increase.

§ 105-113.4E. Modified risk tobacco products.

§ 105-113.4F. Delivery sales of certain tobacco products; age verification.

§ 105-113.4G. Records to be kept.

§ 105-113.4H. Federal Constitution and statutes.

§ 105-113.4I. Licenses required.

§ 105-113.4J. Unlicensed place of business.

§ 105-113.4K. Criminal penalties.

§ 105-113.4L. Federal tobacco tax reporting.

§ 105-113.6. Use tax levied.

§ 105-113.7: Recodified as G.S.

§ 105-113.8. Recodified as G.S.

§ 105-113.9. Out-of-state shipments.

§ 105-113.10. Manufacturers exempt from paying tax.

§ 105-113.11. Recodified as G.S.

§ 105-113.12. License required.

§ 105-113.13. Secretary may require a bond or irrevocable letter of credit.

§§ 105-113.14 through 105-113.15: Repealed by Session Laws 1991 (Regular Session, 1992), c.

§ 105-113.16. Repealed by Session Laws 1999-333, s.

§ 105-113.17. Identification of dispensers.

§ 105-113.18. Payment of tax; reports.

§§ 105-113.19 through 105-113.20: Repealed by Session Laws 1993, c.

§ 105-113.21. Discount; refund.

§§ 105-113.22 through 105-113.23: Repealed by Session Laws 1993, c.

§ 105-113.24. Out-of-State distributors to register and remit tax.

§ 105-113.25: Repealed by Session Laws 1993, c.

§ 105-113.26: Repealed by Session Laws 2020-58, s.

§ 105-113.27. Non-tax-paid cigarettes.

§ 105-113.28: Repealed by Session Laws 1993, c.

§ 105-113.29. Recodified as G.S.

§ 105-113.30. Records and reports.

§ 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.

§ 105-113.32. Non-tax-paid cigarettes subject to confiscation.

§ 105-113.33. Recodified as G.S.

§ 105-113.34: Repealed by Session Laws 1993, c.

§ 105-113.35A. Repealed by Session Laws 2021-180, s.

§ 105-113.36. Repealed by Session Laws 2021-180, s.

§ 105-113.37. Repealed by Session Laws 2021-180, s.

§ 105-113.37B. Non-tax-paid products.

§ 105-113.37C. Discount; refund.

§ 105-113.38. Repealed by Session Laws 2021-180, s.

§ 105-113.38B. (Effective until July 1, 2025) Records.

§ 105-113.38C. Penalties.

§ 105-113.39. Repealed by Session Laws 2021-180, s.

§ 105-113.39B. Payment of tax.

§ 105-113.39C. Bond or irrevocable letter of credit.

§ 105-113.39D. Repealed by Session Laws 2023-11, s.

§ 105-113.40: Repealed by Session Laws 2020-58, s.

§ 105-113.40A. Repealed by Session Laws 2021-180, s.

§ 105-113.69. License tax; effect of license.

§ 105-113.70. Issuance, duration, transfer of license.

§ 105-113.71. Nonissuance of license.

§ 105-113.72: Repealed by Session Laws 1998-95, s.

§ 105-113.73. Misdemeanor.

§ 105-113.75: Repealed by Session Laws 1998-95, s.

§ 105-113.76: Repealed by Session Laws 1998-95, s.

§ 105-113.78. County malt beverage and wine retail licenses.

§ 105-113.79. City wholesaler license.

§ 105-113.81. Exemptions.

§ 105-113.81A: Repealed by Session Laws 2009-451, s.

§ 105-113.82. Distribution of part of malt beverage and wine taxes.

§ 105-113.83A. Registration and discontinuance requirements; penalties.

§ 105-113.84. Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.

§ 105-113.85. Discount.

§ 105-113.86. Bond or irrevocable letter of credit.

§ 105-113.87. Refund for excise tax paid on sacramental wine.

§ 105-113.88. Record-keeping requirements.

§ 105-113.89. Other applicable administrative provisions.

§§ 105-113.90 through 105-113.91: Repealed by Session Laws 1985, c.

§ 105-113.92: Repealed by Session Laws 1981, c.

§ 105-113.93: Repealed by Session Laws 1985, c.

§ 105-113.94: Repealed by Session Laws 1975, c.

§§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c.

§ 105-113.106. Definitions.

§ 105-113.107. Excise tax on unauthorized substances.

§ 105-113.107A. Exemptions.

§ 105-113.108. Reports; revenue stamps.

§ 105-113.109. When tax payable.

§ 105-113.110: Repealed by Session Laws 1995, c.

§ 105-113.110A. Administration.

§ 105-113.111. Assessments.

§ 105-113.112. Confidentiality of information.

§ 105-113.113. Use of tax proceeds.

§ 105-113.126. Tax on interactive sports wagering operators.

§ 105-113.126A. Registration and discontinuance requirements.

§ 105-113.127. Bond or irrevocable letter of credit.

§ 105-113.128. Use of tax proceeds.

§ 105-114.1. (Effective for taxable years beginning before January 1, 2023) Limited liability companies.

§ 105-115. Repealed by Session Laws 1989 (Reg.

§ 105-116: Repealed by Session Laws 2013-316, s.

§ 105-116.1: Repealed by Session Laws 2013-316, s.

§§ 105-117 through 115-118: Repealed by Session Laws 1995 (Regular Session, 1996), c.

§ 105-119: Repealed by Session Laws 2000-173, s.

§ 105-120: Repealed by Session Laws 2001-430, s.

§ 105-120.1: Repealed by Session Laws 2000-173, s.

§ 105-120.2. Franchise or privilege tax on holding companies.

§ 105-121: Repealed by Session Laws 1945, c.

§ 105-121.1. Repealed by Session Laws 2016-5, s.

§ 105-122. Franchise or privilege tax on domestic and foreign corporations.

§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.

§ 105-123: Repealed by Session Laws 1991, c.

§ 105-124. Repealed by Session Laws 1959, c.

§ 105-125. Exempt corporations.

§ 105-126. Repealed by Session Laws 1959, c.

§ 105-127. When franchise or privilege taxes payable.

§ 105-128: Recodified as G.S.

§ 105-129. Extension of time for filing returns.

§ 105-129.1: Repealed by Session Laws 1989, c.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.

§ 105-129.14: Reserved for future codification purposes.

§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss.

§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss.

§ 105-129.16A. Repealed by Session Laws 2017-57, s.

§ 105-129.16B: Recodified as G.S.

§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.

§ 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.

§ 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section.

§ 105-129.16F: Repealed by Session Laws 2012-36, s.

§ 105-129.16G. Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section.

§ 105-129.16H.

§ 105-129.16I. Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014, pursuant to Session Laws 2010-167, s.

§ 105-129.16J. Temporary unemployment insurance refundable tax credit.

§ 105-129.17. Tax election; cap.

§ 105-129.18. Substantiation.

§ 105-129.19. Report.

§§ 105-129.20 through 105-129.24.

§ 105-129.26. Qualification; forfeiture.

§ 105-129.27. Credit for investing in major recycling facility.

§ 105-129.28: Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008.

§§ 105-129.29 through 105-129.34.

§ 105-129.36. (See note for repeal) Credit for rehabilitating nonincome-producing historic structure.

§ 105-129.36A. (See note for repeal) Rules; fees.

§ 105-129.37. (See note for repeal) Tax credited; credit limitations.

§ 105-129.38. (See note for repeal) Report.

§ 105-129.39. Sunset.

§ 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.

§ 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.

§ 105-129.43. (See Editor's note for repeal) Substantiation.

§ 105-129.44. (See note for repeal) Report.

§ 105-129.45. Sunset.

§ 105-129.46: Reserved for future codification purposes.

§ 105-129.47: Reserved for future codification purposes.

§ 105-129.48: Reserved for future codification purposes.

§ 105-129.49: Reserved for future codification purposes.

§ 105-129.51. (See note for repeal) Taxpayer standards and sunset.

§ 105-129.52. (See note for repeal) Tax election; cap.

§ 105-129.53. (See note for repeal) Substantiation.

§ 105-129.54. (See note for repeal) Report.

§ 105-129.55. (See note for repeal) Credit for North Carolina research and development.

§ 105-129.56. Repealed by Session Laws 2013-316, s.

§ 105-129.57: Reserved for future codification purposes.

§ 105-129.58: Reserved for future codification purposes.

§ 105-129.59: Reserved for future codification purposes.

§ 105-129.61: Repealed by Session Laws 2010-166, s.

§ 105-129.62: Repealed by Session Laws 2010-166, s.

§ 105-129.63: Repealed by Session Laws 2010-166, s.

§ 105-129.64: Repealed by Session Laws 2010-166, s.

§ 105-129.65: Repealed by Session Laws 2010-166, s.

§ 105-129.65A: Repealed by Session Laws 2010-166, s.

§ 105-129.66: Repealed by Session Laws 2010-166, s.

§ 105-129.67: Reserved for future codification purposes.

§ 105-129.68: Reserved for future codification purposes.

§ 105-129.69: Reserved for future codification purposes.

§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.

§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.

§ 105-129.73. (See note for repeal) Tax credited; cap.

§ 105-129.74. (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.

§ 105-129.75. Sunset and applicable expenditures.

§ 105-129.75A. (See note for repeal) Report.

§ 105-129.77. Reserved for future codification purposes.

§ 105-129.79. Reserved for future codification purposes.

§ 105-129.81. (See notes) Definitions.

§ 105-129.82. (See notes) Sunset; studies.

§ 105-129.83. Eligibility; forfeiture.

§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.

§ 105-129.85. (See notes) Fees and reports.

§ 105-129.86. (See notes) Substantiation.

§ 105-129.87. (See notes) Credit for creating jobs.

§ 105-129.88. (See notes) Credit for investing in business property.

§ 105-129.89. (See notes) Credit for investment in real property.

§ 105-129.90. Reserved for future codification purposes.

§ 105-129.91. Reserved for future codification purposes.

§ 105-129.92. Reserved for future codification purposes.

§ 105-129.93. Reserved for future codification purposes.

§ 105-129.94. Reserved for future codification purposes.

§ 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.

§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.

§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.

§ 105-129.99. Sunset.

§ 105-129.100: Reserved for future codification purposes.

§ 105-129.101: Reserved for future codification purposes.

§ 105-129.102: Reserved for future codification purposes.

§ 105-129.103: Reserved for future codification purposes.

§ 105-129.104: Reserved for future codification purposes.

§ 105-129.106. (See note for repeal) Credit for rehabilitating non-income-producing historic structure.

§ 105-129.107. (See note for repeal) Rules; fees.

§ 105-129.108. (See note for repeal) Tax credited; credit limitations.

§ 105-129.109. (See note for repeal) Report; tracking.

§ 105-129.110. Sunset.

§ 105-130.1. Purpose.

§ 105-130.2. Definitions.

§ 105-130.3. Corporations.

§ 105-130.3A: Expired.

§ 105-130.3B: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.

§ 105-130.3C: Repealed by Session Laws 2017-57, s.

§ 105-130.4. Allocation and apportionment of income for corporations.

§ 105-130.4A. Market-based sourcing for wholesale content distributors.

§ 105-130.4B. Market-based sourcing for banks.

§ 105-130.5. Adjustments to federal taxable income in determining State net income.

§ 105-130.5A. Secretary's authority to adjust net income or require a combined return.

§ 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.

§ 105-130.6: Repealed by Session Laws 2011-390, s.

§ 105-130.6A: Repealed by Session Laws 2015-241, s.

§ 105-130.7: Repealed by Session Laws 2003-349, s.

§ 105-130.7A. Royalty income reporting option.

§ 105-130.7B. Limitation on qualified interest for certain indebtedness.

§ 105-130.8. Repealed by Session Laws 2014-3, s.

§ 105-130.8A. Net loss provisions.

§ 105-130.9. Contributions.

§ 105-130.10. Repealed by Session Laws 2015-241, s.

§ 105-130.10A. Amortization of equipment mandated by OSHA.

§ 105-130.11. Conditional and other exemptions.

§ 105-130.12. Real estate investment trusts.

§ 105-130.13: Repealed by Session Laws 1987 (Regular Session, 1988), c.

§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.

§ 105-130.15. Basis of return of net income.

§ 105-130.16. Returns.

§ 105-130.17. Time and place of filing returns.

§ 105-130.18: Repealed by Session Laws 2009-445, s.

§ 105-130.19. When tax must be paid.

§ 105-130.20. Federal determinations and amended returns.

§ 105-130.21. Information at the source.

§ 105-130.22: Repealed by Session Laws 2013-316, s.

§ 105-130.23. Repealed by Session Laws 1999-342, s.

§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c.

§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.

§ 105-130.26. Repealed by Session Laws 1999-342, s.

§ 105-130.27 Expired.

§ 105-130.27A. Repealed by Session Laws 1999-342, s.

§ 105-130.28: Repealed by Session Laws 2000-128, s.

§§ 105-130.29 through 105-130.33.

§ 105-130.34. Recodified as G.S.

§ 105-130.34A. (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations.

§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c.

§§ 105-130.36, 105-130.37: Repealed by Session Laws 2013-316, s.

§§ 105-130.36, 105-130.37: Repealed by Session Laws 2013-316, s.

§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c.

§ 105-130.39: Repealed by Session Laws 2013-316, s.

§ 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c.

§ 105-130.41: Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-130.42: Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss.

§§ 105-130.43, 105-130.44: Repealed by Session Laws 2013-316, s.

§§ 105-130.43, 105-130.44: Repealed by Session Laws 2013-316, s.

§ 105-130.45. Repealed by Session Laws 1999-333, s.

§ 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.

§ 105-130.47: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.

§ 105-130.48: Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-131.1. Taxation of an S Corporation and its shareholders.

§ 105-131.1A. Taxation of S Corporation as a taxed pass-through entity.

§ 105-131.2. Adjustment and characterization of income.

§ 105-131.3. Basis and adjustments.

§ 105-131.4. Carryforwards; carrybacks; loss limitation.

§ 105-131.5. Part-year resident shareholder.

§ 105-131.6. Distributions.

§ 105-131.7. Returns; shareholder agreements; mandatory withholding.

§ 105-131.8. Tax credits.

§ 105-132: Recodified as § 105-135 by Session Laws 1967, c.

§ 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.

§ 105-134.1: Recodified as G.S.

§ 105-134.2: Repealed by Session Laws 2013-316, s.

§ 105-134.2A: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.

§ 105-134.3: Repealed by Session Laws 2013-316, s.

§ 105-134.4: Repealed by Session Laws 2011-145, s.

§ 105-134.5: Recodified as G.S.

§ 105-134.6: Repealed by Session Laws 2013-316, s.

§ 105-134.6A: Repealed by Session Laws 2013-316, s.

§ 105-134.7: Repealed by Session Laws 2013-414, s.

§ 105-134.8: Repealed by Session Laws 2013-316, s.

§§ 105-135 through 105-149: Repealed by Session Laws 1989, c.

§ 105-150. Repealed by Session Laws 1973, c.

§ 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.

§ 105-151.1: Repealed by Session Laws 2013-316, s.

§ 105-151.2. Repealed by Session Laws 1999-342, s.

§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c.

§ 105-151.4: Repealed by Session Laws 1989, c.

§ 105-151.5. Repealed by Session Laws 1999-342, s.

§ 105-151.6: Expired.

§ 105-151.6A: Repealed by Session Laws 1989, c.

§§ 105-151.7 through 105-151.10: Repealed by Session Laws 1999-342, s.

§ 105-151.12. Reenacted and recodified as G.S.

§§ 105-151.13, 105-151.14.

§ 105-151.14: Repealed by Session Laws 2013-316, s.

§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c.

§ 105-151.16: Repealed by Session Laws 1989, c.

§ 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c.

§ 105-151.18: Repealed by Session Laws 2013-316, s.

§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c.

§ 105-151.20: Repealed by Session Laws 2013-316, s.

§ 105-151.21: Repealed by Session Laws 2013-316, s.

§ 105-151.22: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-151.23: Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s.

§ 105-151.24: Recodified as G.S.

§ 105-151.25: Repealed by Session Laws 2013-316, s.

§ 105-151.26: Repealed by Session Laws 2013-316, s.

§ 105-151.27: Repealed by Session Laws 2001-424, s.

§ 105-151.28: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-151.29: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.

§ 105-151.30: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-151.31: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-151.32: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.

§ 105-151.33: Repealed by Session Laws 2013-316, s.

§ 105-152: Recodifed as G.S.

§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c.

§ 105-153. Repealed by Session Laws 1967, c.

§ 105-153.1. Short title.

§ 105-153.2. Purpose.

§ 105-153.3. Definitions.

§ 105-153.4. North Carolina taxable income defined.

§ 105-153.5. Modifications to adjusted gross income.

§ 105-153.5A. Net operating loss provisions.

§ 105-153.6. Adjustments when State decouples from federal accelerated depreciation and expensing.

§ 105-153.7. Individual income tax imposed.

§ 105-153.8. Income tax returns.

§ 105-153.8A. (Effective January 1, 2027) Organ and tissue donor election on income tax returns.

§ 105-153.9. (Effective for taxable years beginning before January 1, 2023) Tax credits for income taxes paid to other states by individuals.

§ 105-153.10: Repealed by Session Laws 2015-241, s.

§ 105-153.11. (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations.

§ 105-154. Information at the source returns.

§ 105-154.1. (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity.

§ 105-155. Time and place of filing returns; extensions; affirmation.

§ 105-156: Repealed by Session Laws 2009-445, s.

§ 105-156.1: Repealed by Session Laws 1989, c.

§ 105-157. When tax must be paid.

§ 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.

§ 105-159. Federal determinations and amended returns.

§ 105-159.1: Repealed by Session Law 2013-38.1(e), effective July 1, 2013.

§ 105-159.2: Repealed by Session Laws 2013-360, s.

§ 105-160.1. Definitions.

§ 105-160.2. Imposition of tax.

§ 105-160.3. Tax credits.

§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.

§ 105-160.5. Returns.

§ 105-160.6. Time and place of filing returns.

§ 105-160.7. When tax must be paid.

§ 105-160.8. Federal determinations.

§§ 105-161 through 105-163: Repealed by Session Laws 1989, c.

§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.

§ 105-163.2. Employers must withhold taxes.

§ 105-163.2A. Pension payers must withhold taxes.

§ 105-163.2B. North Carolina State Lottery Commission must withhold taxes.

§ 105-163.3. Certain payers must withhold taxes.

§ 105-163.4. Withholding does not create nexus.

§ 105-163.5. Employee withholding allowances; certificates.

§ 105-163.6. When employer must file returns and pay withheld taxes.

§ 105-163.6A. Federal determinations.

§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c.

§ 105-163.7. Statement to employees; information to Secretary.

§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c.

§ 105-163.8. Liability of withholding agents.

§ 105-163.9. Refund of overpayment to withholding agent.

§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.

§ 105-163.011: Repealed pursuant to former G.S.

§§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c.

§ 105-163.012: Repealed pursuant to former G.S.

§ 105-163.013: Repealed pursuant to former G.S.

§ 105-163.014: Repealed pursuant to former G.S.

§ 105-163.015: Repealed pursuant to former G.S.

§ 105-163.15. Failure by individual to pay estimated income tax; interest.

§ 105-163.16. Overpayment refunded.

§§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c.

§§ 105-163.19 through 105-163.21.

§ 105-163.22. Reciprocity.

§ 105-163.23. Withholding from federal employees.

§ 105-163.24. Construction of Article.

§ 105-163.39. Declarations of estimated income tax required.

§ 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.

§ 105-163.41. Underpayment.

§ 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c.

§ 105-163.43. Overpayment refunded.

§ 105-163.44: Repealed by Session Laws 2000-140, s.

§ 105-164.2. Purpose.

§ 105-164.3. Definitions.

§ 105-164.4A: Repealed by Session Laws 2005-276, s.

§ 105-164.4B. Sourcing principles.

§ 105-164.4C. Telecommunications service and ancillary service.

§ 105-164.4D. Bundled transactions.

§ 105-164.4E. Direct Mail.

§ 105-164.4F. Accommodation rentals.

§ 105-164.4G. Entertainment activity.

§ 105-164.4H. Real property contract.

§ 105-164.4I. Service contracts.

§ 105-164.4J. Marketplace-facilitated sales.

§ 105-164.4K. Property management contracts.

§ 105-164.4L. Prepared food.

§ 105-164.5: Repealed by Session Laws 1998-121, s.

§ 105-164.5A: Repealed by Session Laws 1961, c.

§ 105-164.6. Complementary use tax.

§ 105-164.6A. Voluntary collection of use tax by sellers.

§ 105-164.7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.

§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.

§ 105-164.9. Advertisement to absorb tax unlawful.

§ 105-164.10. Retail tax calculation.

§ 105-164.11. Excessive and erroneous collections.

§ 105-164.11A. Refund of tax paid on rescinded sale or cancellation of service.

§ 105-164.11B. Recover sales tax paid.

§ 105-164.12: Repealed by Session Laws 2001-347, s.

§ 105-164.12A. Electric golf cart and battery charger considered a single article.

§ 105-164.12B. Tangible personal property sold below cost with conditional contract.

§ 105-164.12C. Items given away by merchants.

§ 105-164.13A. Service charges on food, beverages, or prepared food.

§ 105-164.13B. Food exempt from tax.

§§ 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s.

§§ 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s.

§ 105-164.13E. Exemption for farmers.

§ 105-164.13F. Exemption for wildlife managers.

§ 105-164.14. Certain refunds authorized.

§ 105-164.14A. Economic incentive refunds.

§ 105-164.14B: Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.

§ 105-164.15A. Effective date of tax changes.

§ 105-164.16. Returns and payment of taxes.

§ 105-164.16A. Reporting option for prepaid meal plans.

§§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c.

§ 105-164.19. Extension of time for making returns and payment.

§ 105-164.20. Cash or accrual basis of reporting.

§ 105-164.21. Repealed by Session Laws 1987, c.

§ 105-164.21A: Repealed by Session Laws 2013-316, s.

§ 105-164.21B: Repealed by Session Laws 2006-151, s.

§ 105-164.23: Repealed by Session Laws 2009-451, s.

§ 105-164.24: Repealed by Session Laws 2009-451, s.

§ 105-164.25: Repealed by Session Laws 2009-451, s.

§ 105-164.26. Presumption that sales are taxable.

§ 105-164.27. Repealed by Session Laws 1961, c.

§ 105-164.27A. Direct pay permit.

§ 105-164.28. Certificate of exemption.

§ 105-164.28A. Other exemption certificates.

§ 105-164.29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.

§ 105-164.29A. State government exemption process.

§ 105-164.29B. Information to counties and cities.

§ 105-164.31: Repealed by Session Laws 2009-451, s.

§ 105-164.32. Incorrect returns; estimate.

§ 105-164.35: Repealed by Session Laws 2013-414, s.

§ 105-164.36. Repealed by Session Laws 1959, c.

§ 105-164.37. Bankruptcy, receivership, etc.

§ 105-164.38. Tax is a lien.

§ 105-164.39. Attachment.

§ 105-164.40. Jeopardy assessment.

§ 105-164.41: Repealed by Session Laws 2011-330, s.

§ 105-164.42: Repealed by Session Laws 1959, c.

§ 105-164.42B. Definitions.

§ 105-164.42C. Authority to enter Agreement.

§ 105-164.42D. Relationship to North Carolina law.

§ 105-164.42E. Agreement requirements.

§ 105-164.42F. Cooperating sovereigns.

§ 105-164.42G. Effect of Agreement.

§ 105-164.42H. Certification of certified automated system and effect of certification.

§ 105-164.42I. Contract with certified service provider and effect of contract.

§ 105-164.42J. Performance standard for multistate seller.

§ 105-164.42K. Registration and effect of registration.

§ 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.

§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.

§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.

§ 105-164.43C: Repealed by Session Laws 2001-347, s.

§ 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.

§ 105-164.44. Penalty and remedies of Article 9 applicable.

§ 105-164.44A: Repealed by Session Laws 1991, c.

§ 105-164.44B: Repealed by Session Laws 2011-145, s.

§ 105-164.44C: Repealed by Session Laws 2001-424, s.

§ 105-164.44D: Repealed by Session Laws 2015-241, s.

§ 105-164.44E. (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.

§ 105-164.44F. Distribution of part of telecommunications taxes to cities.

§ 105-164.44G: Repealed by Session Laws 2013-316, s.

§ 105-164.44H. Transfer to State Public School Fund.

§ 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.

§ 105-164.44J. Supplemental PEG channel support.

§ 105-164.44K. Distribution of part of tax on electricity to cities.

§ 105-164.44L. Distribution of part of tax on piped natural gas to cities.

§ 105-164.44M. Transfer to Highway Fund.

§§ 105-165 through 105-176.

§§ 105-177 through 105-178.

§ 105-179. Repealed by Session Laws 1957, c.

§ 105-180. Repealed by Session Laws 1951, c.

§ 105-181. Repealed by Session Laws 1957, c.

§ 105-182. Repealed by Session Laws 1955, c.

§§ 105-183 through 105-187: Repealed by Session Laws 1957, c.

§ 105-187.2. Highway use tax imposed.

§ 105-187.3. Rate of tax.

§ 105-187.4. Payment of tax.

§ 105-187.5. Alternate tax for a limited possession commitment.

§ 105-187.6. Exemptions from highway use tax.

§ 105-187.7. Credits.

§ 105-187.8. Refund for return of purchased motor vehicle.

§ 105-187.9. Disposition of tax proceeds.

§ 105-187.10. Penalties and remedies.

§ 105-187.11: Repealed by Session Laws 2007-527, s.

§§ 105-187.12 through 105-187.14.

§ 105-187.16. Tax imposed.

§ 105-187.17. Administration.

§ 105-187.18. Exemptions.

§ 105-187.19. Use of tax proceeds.

§ 105-187.21. Tax imposed.

§ 105-187.22. Administration.

§ 105-187.23. Exemptions and refunds.

§ 105-187.24. Use of tax proceeds.

§§ 105-187.25 through 105-187.29.

§ 105-187.31. (See note for repeal of Article) Tax imposed.

§ 105-187.32. (See note for repeal of Article) Administration.

§ 105-187.33. (See note for repeal of Article) Exemptions and refunds.

§ 105-187.34. (See note for repeal of Article) Use of tax proceeds.

§ 105-187.35. Sunset.

§ 105-187.36. Reserved for future codification purposes.

§ 105-187.37. Reserved for future codification purposes.

§ 105-187.38. Reserved for future codification purposes.

§ 105-187.39. Reserved for future codification purposes.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§§ 105-187.40 through 105-187.46: Repealed by Session Laws 2013-316, s.

§ 105-187.47. Reserved for future codification purposes.

§ 105-187.48. Reserved for future codification purposes.

§ 105-187.49. Reserved for future codification purposes.

§ 105-187.51. Repealed by Session Laws 2017-57, s.

§ 105-187.51A: Repealed by Session Laws 2007-397, s.

§ 105-187.51B. Repealed by Session Laws 2017-57, s.

§ 105-187.51C. (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment.

§ 105-187.51D. Repealed by Session Laws 2017-57, s.

§ 105-187.52. Repealed by Session Laws 2017-57, s.

§ 105-187.53. Repealed by Session Laws 2017-57, s.

§ 105-187.54. Reserved for future codification purposes.

§ 105-187.55. Reserved for future codification purposes.

§ 105-187.56. Reserved for future codification purposes.

§ 105-187.57. Reserved for future codification purposes.

§ 105-187.58. Reserved for future codification purposes.

§ 105-187.59. Reserved for future codification purposes.

§ 105-187.61. Tax imposed.

§ 105-187.62. Administration.

§ 105-187.63. Use of tax proceeds.

§ 105-187.64: Reserved for future codification purposes.

§ 105-187.65: Reserved for future codification purposes.

§ 105-187.66: Reserved for future codification purposes.

§ 105-187.67: Reserved for future codification purposes.

§ 105-187.68: Reserved for future codification purposes.

§ 105-187.69: Reserved for future codification purposes.

§ 105-187.71: Reserved for future codification purposes.

§ 105-187.72: Reserved for future codification purposes.

§ 105-187.73: Reserved for future codification purposes.

§ 105-187.74: Reserved for future codification purposes.

§ 105-187.75: Reserved for future codification purposes.

§ 105-187.77. Tax on severance of energy minerals.

§ 105-187.78. Delivered to Market Value.

§ 105-187.79. On-site use exemption from the tax.

§ 105-187.80. Returns and payment of tax.

§ 105-187.81. Bond or letter of credit required.

§ 105-187.82: Repealed by Session Laws 2016-5, s.

§ 105-187.83. Royalty owner's records.

§ 105-187.84. Permits suspended for failure to report.

§ 105-187.85. No local taxation.

§ 105-187.86: Reserved for future codification purposes.

§ 105-187.87: Reserved for future codification purposes.

§ 105-187.88: Reserved for future codification purposes.

§ 105-187.89: Reserved for future codification purposes.

§ 105-187.91. (Effective July 1, 2025) Tax imposed.

§ 105-187.92. (Effective July 1, 2025) Registration.

§ 105-187.93. (Effective July 1, 2025) Administration.

§ 105-187.94. (Effective July 1, 2025) Exemptions and refunds.

§ 105-187.95. (Effective July 1, 2025) Use of tax proceeds.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§§ 105-188 through 105-197.1: Repealed by Session Laws 2008-107, s.

§ 105-191: Repealed by Session Laws 1995 (Regular Session, 1996), c.

§ 105-192. Repealed by Session Laws 1959, c.

§ 105-196: Repealed by Session Laws 1995 (Regular Session, 1996), c.

§§ 105-199 through 105-200: Repealed by Session Laws 1985, c.

§§ 105-201 through 105-204: Repealed by Session Laws 1995, c.

§ 105-205. Repealed by Session Laws 1985, c.

§§ 105-206 through 105-207: Repealed by Session Laws 1995, c.

§ 105-208. Repealed by Session Laws 1959, c.

§ 105-209: Repealed by Session Laws 1995, c.

§ 105-210: Repealed by Session Laws 1979, c.

§§ 105-211 through 105-212: Repealed by Session Laws 1995, c.

§ 105-213: Repealed by Session Laws 1995, c.

§ 105-213.1: Recodified as § 105-275.2 by Session Laws 1995.

§§ 105-214 through 105-217: Repealed by Session Laws 1995, c.

§ 105-228.2. Tax upon freight car line companies.

§ 105-228.4: Recodified as § 58-6-7 by Session Laws 1995, c.

§ 105-228.4A. Tax on captive insurance companies.

§ 105-228.5. Taxes measured by gross premiums.

§ 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.

§ 105-228.5B. Distribution of part of tax proceeds to High Risk Pool.

§ 105-228.5C. Transfer to Health Advancement Receipts Special Fund.

§ 105-228.6. Taxes in case of withdrawal from State.

§ 105-228.7: Repealed by Session Laws 1987, c.

§ 105-228.8. Retaliatory premium taxes.

§ 105-228.9. Commissioner of Insurance to administer portions of Article.

§ 105-228.10. No additional local taxes.

§ 105-228.21: Omitted.

§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s.

§§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c.

§ 105-228.29. Exemptions.

§ 105-228.30. Imposition of excise tax; distribution of proceeds.

§ 105-228.31. Repealed by Session Laws 1999-28, s.

§ 105-228.32. Instrument must be marked to reflect tax paid.

§ 105-228.33. Taxes recoverable by action.

§ 105-228.34: Repealed by Session Laws 1999-28, s.

§ 105-228.35. Administrative provisions.

§ 105-228.36: Repealed by Session Laws 1999-28, s.

§ 105-228.37. Refund of overpayment of tax.

§§ 105-228.38 through 105-228.89.

§ 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c.

§ 105-230. Charter suspended for failure to report.

§ 105-231: Recodified as the second paragraph of § 105-230 by S.L.

§ 105-232. Rights restored; receivership and liquidation.

§ 105-233: Repealed by Session Laws 2006-162, s.

§ 105-234: Repealed by Session Laws 2006-162, s.

§ 105-235. Every day's failure a separate offense.

§ 105-236. Penalties; situs of violations; penalty disposition.

§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.

§ 105-237. Waiver; installment payments.

§ 105-237.1. Compromise of liability.

§ 105-238. Tax a debt.

§ 105-239: Repealed by Session Laws 2007-491, s.

§ 105-239.1. Transferee liability.

§ 105-240. Tax upon settlement of fiduciary's account.

§ 105-240.1. Agreements with respect to domicile.

§ 105-241. Where and how taxes payable; tax period; liens.

§ 105-241.1: Repealed by Session Laws 2007-491, s.

§ 105-241.01. Electronic filing of returns.

§ 105-241.2: Repealed by Session Laws 2007-491, s.

§ 105-241.3: Repealed by Session Laws 2007-491, s.

§ 105-241.4: Repealed by Session Laws 2007-491, s.

§ 105-241.5: Repealed by Session Laws 2007-491, s.

§ 105-241.6. Statute of limitations for refunds.

§ 105-241.7. Procedure for obtaining a refund.

§ 105-241.8. Statute of limitations for assessments.

§ 105-241.9. Procedure for proposing an assessment.

§ 105-241.10. Limit on refunds and assessments after a federal determination.

§ 105-241.11. Requesting review of a proposed denial of a refund or a proposed assessment.

§ 105-241.12. Result when taxpayer does not request a review.

§ 105-241.13. Action on request for review.

§ 105-241.13A. Taxpayer inaction.

§ 105-241.14. Final determination after Departmental review.

§ 105-241.15. Contested case hearing on final determination.

§ 105-241.16. Judicial review of decision after contested case hearing.

§ 105-241.17. Civil action challenging statute as unconstitutional.

§ 105-241.18. Class actions.

§ 105-241.19. Declaratory judgments, injunctions, and other actions prohibited.

§ 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; certificate or judgment for taxes.

§ 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.

§ 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.

§ 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.

§ 105-249: Repealed by Session Laws 1998-95, s.

§ 105-249.1: Repealed by Session Laws 1998-95, s.

§ 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.

§ 105-249.3: Repealed by Session Laws 1998-98, s.

§ 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 information.

§ 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.

§ 105-254. 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 fraud prevention progress.

§ 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 documents; who may serve civil papers.

§ 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.

§ 105-263. 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 based on State taxes.

§ 105-264.2. Publication of written determinations.

§ 105-265: Repealed by Session Laws 1991, c.

§ 105-266: Repealed by Session Laws 2007-491, s.

§ 105-266.1: Repealed by Session Laws 2007-491, s.

§ 105-266.2. Refund of tax paid on substantial income later restored.

§ 105-267: Repealed by Session Laws 2007-491, s.

§ 105-267.1: Repealed by Session Laws 1991, c.

§ 105-268. Reciprocal comity.

§ 105-268.1. Agreements to coordinate the administration and collection of taxes.

§ 105-268.2. Expenditures and commitments authorized to effectuate agreements.

§ 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.

§ 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 Account.

§ 105-269.6: Repealed by Session Laws 2002-158, s.

§ 105-269.7. Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.

§ 105-269.8. (Expiring for taxable years beginning on or after January 1, 2030) Contribution by individual for early detection of breast and cervical cancer.

§ 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.

§ 105-269.13. Debts not collectible under North Carolina law.

§ 105-269.14. Payment of use tax with individual income tax.

§ 105-269.15. Income tax credits of partnerships.

§ 105-272. Purpose of Subchapter.

§ 105-273. Definitions.

§ 105-275. Property classified and excluded from the tax base.

§ 105-275.1: Repealed by Session Laws 2001-424, s.

§ 105-275.2: Repealed by Session Laws 2001-424, s.

§ 105-276. Taxation of intangible personal property.

§ 105-277. Property classified for taxation at reduced rates; certain deductions.

§ 105-277.001: Repealed by Session Laws 2001-424, s.

§ 105-277.01. Certain farm products classified for taxation at reduced valuation.

§ 105-277.1. Elderly or disabled property tax homestead exclusion.

§ 105-277.1A: Repealed by Session Laws 2001-424, s.

§ 105-277.1B. Property tax homestead circuit breaker.

§ 105-277.1C. Disabled veteran property tax homestead exclusion.

§ 105-277.1D. (See note for repeal.) Inventory property tax deferral.

§ 105-277.1E. Reserved for future codification purposes.

§ 105-277.1F. Uniform provisions for payment of deferred taxes.

§ 105-277.2. Agricultural, horticultural, and forestland - Definitions.

§ 105-277.02. Certain real property held for sale classified for taxation at reduced valuation.

§ 105-277.3. Agricultural, horticultural, and forestland - Classifications.

§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes.

§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.

§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.

§ 105-277.7. Use-Value Advisory Board.

§ 105-277.8. Taxation of property of nonprofit homeowners' association.

§ 105-277.9. Repealed by Session Laws 2023-12, s.

§ 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors.

§ 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.

§ 105-277.11. Taxation of property subject to a development financing district agreement.

§ 105-277.12. Antique airplanes.

§ 105-277.13. (Effective for taxes imposed for taxable years beginning before July 1, 2025) Taxation of improvements on brownfields.

§ 105-277.14. Taxation of working waterfront property.

§ 105-277.15. Taxation of wildlife conservation land.

§ 105-277.15A. Taxation of site infrastructure land.

§ 105-277.16. Taxation of low-income housing property.

§ 105-277.17. Taxation of community land trust property.

§ 105-278. Historic properties.

§ 105-278.1. Exemption of real and personal property owned by units of government.

§ 105-278.2. Burial property.

§ 105-278.3. Real and personal property used for religious purposes.

§ 105-278.4. Real and personal property used for educational purposes.

§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes.

§ 105-278.6. Real and personal property used for charitable purposes.

§ 105-278.6A. Qualified retirement facility.

§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes.

§ 105-278.8. Real and personal property used for charitable hospital purposes.

§ 105-278.9. Repealed by Session Laws 1985 (Reg.

§ 105-279. Repealed by Session Laws 1981, c.

§ 105-280. Repealed by Session Laws 1973, c.

§ 105-281. Repealed by Session Laws 1973, c.

§ 105-282. Repealed by Session Laws 1973, c.

§ 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.

§§ 105-282.2 through 105-282.6.

§ 105-282.8. Assessment and collection.

§ 105-284. Uniform assessment standard.

§ 105-286. Time for general reappraisal of real property.

§ 105-287. Changing appraised value of real property in years in which general reappraisal is not made.

§ 105-289. Duties of Department of Revenue.

§ 105-289.1. Repealed by Session Laws 1987, c.

§ 105-290. Appeals to Property Tax Commission.

§ 105-291. Powers of Department and Commission.

§§ 105-292 through 105-293: Repealed by Session Laws 1973, c.

§ 105-295. Oath of office for assessor.

§ 105-296. Powers and duties of assessor.

§ 105-297. Assistant assessor.

§ 105-298: Repealed by Session Laws 1987, c.

§ 105-299. Employment of experts.

§ 105-300. Tax commission.

§ 105-302. In whose name real property is to be listed.

§ 105-302.1. Reports on properties listed in name of unknown owner.

§ 105-303. Obtaining information on real property transfers; permanent listing.

§ 105-304. Place for listing tangible personal property.

§ 105-305. Place for listing intangible personal property.

§ 105-306. In whose name personal property is to be listed.

§ 105-307. Length of listing period; extension; preliminary work.

§ 105-308. Duty to list; penalty for failure.

§ 105-309. What the abstract shall contain.

§ 105-310. Affirmation; penalty for false affirmation.

§ 105-310.1. Electronic listing of personal property.

§ 105-311. Listing and signing affirmation; use of agents, mail, and electronic listing.

§ 105-312. Discovered property; appraisal; penalty.

§ 105-314: Repealed by Session Laws 1991, c.

§ 105-315. Report by persons having custody of tangible personal property of others.

§ 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.

§ 105-316.1. Tax permit required to move mobile home.

§ 105-316.2. Requirements for obtaining permit.

§ 105-316.3. Issuance of permits.

§ 105-316.4. Issuance of permits under repossession.

§ 105-316.5. Form of permit.

§ 105-316.6. Penalties for violations.

§ 105-316.7. Mobile home defined.

§ 105-316.8. Taxable situs not presumed.

§ 105-317.1. Appraisal of personal property; elements to be considered.

§ 105-317.2. Report on transfers of real property.

§ 105-319. Tax records; preparation of scroll and tax book.

§ 105-320. Tax receipts; preparation.

§ 105-321. Disposition of tax records and receipts; order of collection.

§ 105-323. Giving effect to decisions of the board of equalization and review.

§ 105-324. Repealed by Session Laws 1987, c.

§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.

§ 105-325.1. Special committee for motor vehicle appeals.

§ 105-327. Appraisal and assessment of property subject to city and town taxation.

§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.

§ 105-329: Repealed by Session Laws 1991 (Regular Session, 1992), c.

§ 105-330.1. Classification of motor vehicles.

§ 105-330.2. Appraisal, ownership, and situs.

§ 105-330.3. Listing requirements for classified motor vehicles; application for exempt status.

§ 105-330.4. Due date, interest, and enforcement remedies.

§ 105-330.5. Notice required; distribution and collection fees.

§ 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates.

§ 105-330.7: Repealed by Session Laws 2005-294, s.

§ 105-330.8. Deadlines not extended.

§ 105-330.9. Antique automobiles.

§ 105-330.10. Disposition of interest.

§ 105-330.11. Memorandum of understanding.

§§ 105-330.12 through 105-332: Reserved for future codification purposes.

§ 105-334. Duty to file report; penalty for failure to file.

§ 105-335. Appraisal of property of public service companies.

§ 105-336. Methods of appraising certain properties of public service companies.

§ 105-337. Apportionment of taxable values to this State.

§ 105-338. Allocation of appraised valuation of public service property among local taxing units.

§ 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling …

§ 105-339.1: Repealed by Session Laws 2015-6, s.

§ 105-340. Certification of appraised valuations of railroad companies.

§ 105-341. Certification of public service company system appraised valuations.

§ 105-342. Notice, hearing, and appeal.

§ 105-343. Penalty for failure to make required reports.

§ 105-344. Failure to pay tax; remedies; penalty.

§ 105-345.1. No evidence admitted on appeal; remission for further evidence.

§ 105-345.2. Record on appeal; extent of review.

§ 105-345.3. Relief pending review on appeal.

§ 105-345.4. Appeal to Supreme Court.

§ 105-345.5. Judgment on appeal enforced by mandamus.

§ 105-346. Peremptory mandamus to enforce order when no appeal.

§ 105-348. All interested persons charged with notice of taxes.

§ 105-350. General duties of tax collectors.

§ 105-351. Authority of successor collector.

§ 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.

§ 105-353. Place for collection of taxes.

§ 105-354. Collections for districts and other units of local government.

§ 105-355. Creation of tax lien; date as of which lien attaches.

§ 105-356. Priority of tax liens.

§ 105-357. Payment of taxes.

§ 105-358. Waiver of penalties; partial payments.

§ 105-359. Prepayments.

§ 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.

§ 105-361. Statement of amount of taxes due.

§ 105-362. Discharge of lien on real property.

§ 105-363. Remedies of cotenants and joint owners of real property.

§ 105-364. Collection of taxes outside the taxing unit.

§ 105-365. Preference accorded taxes in liquidation of debtors' estates.

§ 105-365.1. When and against whom collection remedies may be used.

§ 105-366. Remedies against personal property.

§ 105-367. Procedure for levy.

§ 105-368. Procedure for attachment and garnishment.

§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.

§§ 105-370 through 105-372: Repealed by Session Laws 1983, c.

§ 105-373. Settlements.

§ 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage.

§ 105-375. In rem method of foreclosure.

§ 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.

§ 105-377. Time for contesting validity of tax foreclosure title.

§ 105-378. Limitation on use of remedies.

§ 105-380. No taxes to be released, refunded, or compromised.

§ 105-381. Taxpayer's remedies.

§ 105-382. Repealed by Session Laws 1977, c.

§ 105-384. Duties and liabilities of life tenant.

§ 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.

§ 105-386. Tax paid by holder of lien; remedy.

§ 105-393. Repealed by Session Laws 1987, c.

§ 105-395. Application and effective date of Subchapter.

§ 105-395.1. Applicable date when due date falls on weekend, holiday, or closure date.

§§ 105-396 through 105-398: Repealed by Session Laws 1971, c.

§ 105-404: Transferred to G.S.

§ 105-405: Repealed by Session Laws 1963, c.

§§ 105-405.1 through 105-406: Repealed by Session Laws 1971, c.

§ 105-407: Transferred to G.S.

§ 105-412: Transferred to G.S.

§ 105-423. Repealed by Session Laws 1947, c.

§ 105-423.1. Repealed by Session Laws 1971, c.

§ 105-436: Repealed by Session Laws 1991, c.

§ 105-436.1. Repealed by Session Laws 1985, c.

§105-437. Repealed by Session Laws 1963, c.

§§ 105-438 through 105-441.1: Repealed by Session Laws 1995, c.

§ 105-442: Repealed by Session Laws 1991 (Reg.

§ 105-443. Repealed by Session Laws 1963, c.

§§ 105-444 through 105-446.3: Repealed by Session Laws 1995, c.

§ 105-446.3:1.

§ 105-446.4. Repealed by Session Laws 1977, c.

§§ 105-446.5 through 105-449A: Repealed by Session Laws 1995, c.

§ 105-449.01: Repealed by Session Laws 1983 (Regular Session, 1984), c.

§ 105-449.28. Repealed by Session Laws 1981, c.

§ 105-449.29: Repealed by Session Laws 1995, c.

§§ 105-449.30 through 105-449.31.

§ 105-449.32: Repealed by Session Laws 1993 (Reg.

§§ 105-449.33 through 105-449.35: Repealed by Session Laws 1995, c.

§ 105-449.36: Repealed by Session Laws 1983 (Regular Session, 1984), c.

§ 105-449.38. Tax levied.

§ 105-449.39. Credit for payment of motor fuel tax.

§ 105-449.40. Secretary may require bond.

§ 105-449.41: Repealed by Session Laws 2002-108, s.

§ 105-449.42. Payment of tax.

§ 105-449.42A. Leased motor vehicles.

§ 105-449.43. Application of tax proceeds.

§ 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used.

§ 105-449.45. Returns of carriers.

§ 105-449.46. Record-keeping requirements; inspection authority.

§ 105-449.47. Licensure of vehicles.

§ 105-449.47A. Denial of license application and decal issuance.

§ 105-449.47B. Revocation of license.

§ 105-449.48: Repealed by Session Laws 2006-162, s.

§ 105-449.49. Temporary permits.

§ 105-449.50. Repealed by Session Laws 2008-134, s.

§ 105-449.51. Violations declared to be misdemeanors.

§ 105-449.52. Civil penalties applicable to motor carriers.

§ 105-449.53. Repealed by Session Laws 1963, c.

§ 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers.

§§ 105-449.55 through 105-449.56: Repealed by Session Laws 1991, c.

§ 105-449.57. Cooperative agreements between jurisdictions.

§ 105-449.58. Reserved for future codification purposes.

§ 105-449.59. Reserved for future codification purposes.

§ 105-449.61. Tax restrictions; administration.

§ 105-449.62. Nature of tax.

§ 105-449.63. Reserved for future codification purposes.

§ 105-449.64. Reserved for future codification purposes.

§ 105-449.66. Importer licensing.

§ 105-449.67. List of persons who may obtain a license.

§ 105-449.68. Restrictions on who can get a license as a distributor.

§ 105-449.69. How to apply for a license.

§ 105-449.69A. Temporary license during disaster response period.

§ 105-449.70. Supplier election to collect tax on out-of-state removals.

§ 105-449.71. Permissive supplier election to collect tax on out-of-state removals.

§ 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.

§ 105-449.73. Denial of license application.

§ 105-449.74. Issuance of license.

§ 105-449.75. Licensee must notify the Secretary of discontinuance of business.

§ 105-449.76. Cancellation or revocation of license.

§ 105-449.77. Records and lists of license applicants and license holders.

§ 105-449.78. Reserved for future codification purposes.

§ 105-449.79. Reserved for future codification purposes.

§ 105-449.81. Excise tax on motor fuel.

§ 105-449.82. Liability for tax on removals from a refinery or terminal.

§ 105-449.83. Liability for tax on imports.

§ 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel.

§ 105-449.84. Liability for tax on blended fuel.

§ 105-449.84A. Liability for tax on behind-the-rack transfers.

§ 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.

§ 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.

§ 105-449.87. Backup tax and liability for the tax.

§ 105-449.88. Exemptions from the excise tax.

§ 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes.

§ 105-449.89. Restrictions on removal of motor fuel from terminal.

§ 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel.

§ 105-449.91. Remittance of tax to supplier.

§ 105-449.92. Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.

§ 105-449.93. Percentage discount for licensed distributors and some licensed importers.

§ 105-449.94: Repealed by Session Laws 2006-162, s.

§ 105-449.95: Recodified as G.S.

§ 105-449.96. Information required on return filed by supplier.

§ 105-449.97. Deductions and discounts allowed a supplier when filing a return.

§ 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers.

§ 105-449.99. Returns and discounts of importers.

§ 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.

§ 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel.

§ 105-449.102. Distributor to file return showing exports from a bulk plant.

§ 105-449.103. Reserved for future codification purposes.

§ 105-449.104. Use of name and account number on return.

§ 105-449.105A. Monthly refunds for kerosene.

§ 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers.

§ 105-449.106. Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use.

§ 105-449.107. Annual refunds for certain vehicles with power attachments.

§ 105-449.107A. Sales tax due on motor fuel.

§ 105-449.108. When an application for a refund is due.

§ 105-449.109: Repealed by Session Laws 1998-212, s.

§ 105-449.110. Review of refund application and payment of refund.

§ 105-449.111. Reserved for future codification purposes.

§ 105-449.112. Reserved for future codification purposes.

§ 105-449.113. Reserved for future codification purposes.

§ 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians.

§ 105-449.115A. Shipping document required to transport fuel by tank wagon.

§ 105-449.116. Repealed by Session Laws 1999-438, s.

§ 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel.

§ 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel.

§ 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample.

§ 105-449.119. Review of civil penalty assessment.

§ 105-449.120. Acts that are misdemeanors.

§ 105-449.121. Record-keeping requirements; inspection authority.

§ 105-449.122. Equipment requirements.

§ 105-449.123. Marking requirements for dyed fuel storage facilities.

§ 105-449.124. Reserved for future codification purposes.

§ 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.

§ 105-449.127: Repealed by Session Laws 2006-162, s.

§ 105-449.128. Reserved for future codification purposes.

§ 105-449.129. Reserved for future codification purposes.

§ 105-449.131. List of persons who must have a license.

§ 105-449.132. How to apply for a license.

§ 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses.

§ 105-449.134. Denial, revocation, or cancellation of license.

§ 105-449.135. Issuance of license; notification of changes.

§ 105-449.136. Tax on alternative fuel.

§ 105-449.137. Liability for and payment of the tax.

§ 105-449.138. Requirements for bulk end-users and retailers.

§ 105-449.139. Miscellaneous provisions.

§ 105-459. Proration of T.V.A.

§ 105-460. Distribution of funds by State Treasurer.

§ 105-461. Duty of finance officer, etc.

§ 105-462. Local units entitled to benefits; prerequisite for payments.

§ 105-464. Purpose and intent.

§ 105-465. County election as to adoption of local sales and use tax.

§ 105-466. Levy of tax.

§ 105-467. Scope of sales tax.

§ 105-468. Scope of use tax.

§ 105-468.1. Certain building materials exempt from sales and use taxes.

§ 105-469. Secretary to collect and administer local sales and use tax.

§ 105-470: Repealed by Session Laws 1991, c.

§ 105-471. Retailer to collect sales tax.

§ 105-472. Disposition and distribution of taxes collected.

§ 105-473. Repeal of levy.

§ 105-474. Definitions; construction of Article; remedies and penalties.

§§ 105-475 through 105-479.

§ 105-481. Purpose and intent.

§ 105-482. Limitations.

§ 105-483. Levy and collection of additional taxes.

§ 105-484. Form of ballot.

§ 105-485: Repealed by Session Laws 1991, c.

§ 105-486. Distribution of additional taxes.

§ 105-487. Use of additional tax revenue by counties.

§ 105-496. Purpose and intent.

§ 105-497. Limitations.

§ 105-498. Levy and collection of additional taxes.

§ 105-499. Form of ballot.

§ 105-500: Repealed by Session Laws 1991, c.

§ 105-501. Distribution of additional taxes.

§ 105-502. Use of additional tax revenue by counties.

§ 105-503: Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c.

§ 105-504: Repealed by Session Laws 1998-98, s.

§ 105-505. Reserved for future codification purposes.

§ 105-506.1. Definitions.

§ 105-506.2. Exemption of food.

§ 105-507.1. Local election on adoption of sales and use tax.

§ 105-507.2. Levy, collection, and repeal of sales and use tax.

§ 105-507.3. (Effective until contingency met - see note) Distribution and use of taxes.

§ 105-507.4. Applicability.

§ 105-508.1. Limitations.

§ 105-508.2. Distribution and use of taxes.

§ 105-509.1. Levy and collection of sales and use tax - regional public transportation authority.

§ 105-510.1. Levy and collection of sales and use tax - regional transportation authority.

§ 105-511.1. Limitations.

§ 105-511.2. Local election on adoption of sales and use tax.