North Carolina General Statutes
Article 3 - Franchise Tax.
§ 105-128 - Recodified as G.S105-258.3 by Session Laws 2019-169, s6.6(a).

105-128: Recodified as G.S. 105-258.3 by Session Laws 2019-169, s. 6.6(a).

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Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 105 - Taxation

Article 3 - Franchise Tax.

§ 105-114 - Nature of taxes; definitions.

§ 105-114.1 - Limited liability companies[Effective for taxable years beginning before January 1, 2023]

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

§ 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.

§ 105-125 - Exempt corporations.

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

§ 105-128 - Recodified as G.S105-258.3 by Session Laws 2019-169, s6.6(a).

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