North Carolina General Statutes
Chapter 105 - Taxation

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

§ 105-106 - Effect of change in name of firm. - 105-106. Effect of change in name of firm. No change...

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

§ 105-109 - Obtaining license and paying tax. - 105-109. Obtaining license and paying tax. (a) Repealed by Session...

Article 2A - Tobacco Products Tax.

§ 105-113.2 - Short title. - 105-113.2. Short title. This Article may be cited as the...

§ 105-113.3 - Scope of tax; administration. - 105-113.3. Scope of tax; administration. (a) Scope. - The taxes...

§ 105-113.4 - Definitions. - 105-113.4. Definitions. [Effective until July 1, 2022] The following definitions...

§ 105-113.4A - Licenses. - 105-113.4A. Licenses. (a) General. - To obtain or renew a...

§ 105-113.4B - Cancellation or revocation of license. - 105-113.4B. Cancellation or revocation of license. (a) Cancellation. - The...

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

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

§ 105-113.4E - Modified risk tobacco products. - 105-113.4E. Modified risk tobacco products. (a) Definition. - The term...

§ 105-113.4F - Delivery sales of certain tobacco products; age verification[Effective until July 1, 2022] - 105-113.4F. Delivery sales of certain tobacco products; age verification. [Effective...

§ 105-113.4G - Records to be kept. - 105-113.4G. Records to be kept. Every person required to be...

§ 105-113.4H - Federal Constitution and statutes. - 105-113.4H. Federal Constitution and statutes. Any activities which this Article...

§ 105-113.4I - Licenses required. - 105-113.4I. Licenses required. A person may not engage in business...

§ 105-113.4J - Unlicensed place of business. - 105-113.4J. Unlicensed place of business. It is unlawful for a...

§ 105-113.4K - Criminal penalties. - 105-113.4K. Criminal penalties. Any person who violates any of the...

§ 105-113.4L - Federal tobacco tax reporting. - 105-113.4L. Federal tobacco tax reporting. A person required to be...

§ 105-113.5 - Tax on cigarettes[Effective until July 1, 2022] - 105-113.5. Tax on cigarettes. [Effective until July 1, 2022] (a)...

§ 105-113.6 - Use tax levied. - 105-113.6. Use tax levied. A tax is levied upon the...

§ 105-113.7 - Recodified as G.S105-113.4D by Session Laws 2009-451, s27A.5(b), effective September 1, 2009. - 105-113.7: Recodified as G.S. 105-113.4D by Session Laws 2009-451, s....

§ 105-113.8 - Recodified as G.S105-113.4H, effective November 18, 2021. - 105-113.8. Recodified as G.S. 105-113.4H, effective November 18, 2021. (1969,...

§ 105-113.9 - Out-of-state shipments. - 105-113.9. Out-of-state shipments. Any licensed distributor engaged in interstate business...

§ 105-113.10 - Manufacturers exempt from paying tax. - 105-113.10. Manufacturers exempt from paying tax. (a) Shipping to Other...

§ 105-113.11 - Recodified as G.S105-113.4I, effective November 18, 2021. - 105-113.11. Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969,...

§ 105-113.12 - Distributor must obtain license[Effective until July 1, 2022] - 105-113.12. Distributor must obtain license. [Effective until July 1, 2022]...

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

§ 105-113.17 - Identification of dispensers. - 105-113.17. Identification of dispensers. Each vending machine that dispenses cigarettes...

§ 105-113.18 - Payment of tax; reports[Effective until July 1, 2022] - 105-113.18. Payment of tax; reports. [Effective until July 1, 2022]...

§ 105-113.21 - Discount; refund. - 105-113.21. Discount; refund. (a) Repealed by Session Laws 2003-284, s....

§ 105-113.24 - Out-of-State distributors to register and remit tax. - 105-113.24. Out-of-State distributors to register and remit tax. (a) The...

§ 105-113.27 - Non-tax-paid cigarettes. - 105-113.27. Non-tax-paid cigarettes. (a) Except as otherwise provided in this...

§ 105-113.29 - Recodified as G.S105-113.4J, effective November 18, 2021. - 105-113.29. Recodified as G.S. 105-113.4J, effective November 18, 2021. (1969,...

§ 105-113.30 - Records and reports. - 105-113.30. Records and reports. It shall be unlawful for any...

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

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

§ 105-113.33 - Recodified as G.S105-113.4K, effective November 18, 2021. - 105-113.33. Recodified as G.S. 105-113.4K, effective November 18, 2021. (1969,...

§ 105-113.35B - Applicability[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.35B. Applicability. [Effective July 1, 2022, and applicable to sales...

§ 105-113.36A - Tax rates; liability for tax[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.36A. Tax rates; liability for tax. [Effective July 1, 2022,...

§ 105-113.37A - Manufacturer's option[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37A. Manufacturer's option. [Effective July 1, 2022, and applicable to...

§ 105-113.37B - Non-tax-paid products[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37B. Non-tax-paid products. [Effective July 1, 2022, and applicable to...

§ 105-113.37C - Discount; refund[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.37C. Discount; refund. [Effective July 1, 2022, and applicable to...

§ 105-113.38A - Remote seller requirements[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38A. Remote seller requirements. [Effective July 1, 2022, and applicable...

§ 105-113.38B - Records[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38B. Records. [Effective July 1, 2022, and applicable to sales...

§ 105-113.38C - Penalties[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.38C. Penalties. [Effective July 1, 2022, and applicable to sales...

§ 105-113.39A - License required[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39A. License required. [Effective July 1, 2022, and applicable to...

§ 105-113.39B - Payment of tax[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39B. Payment of tax. [Effective July 1, 2022, and applicable...

§ 105-113.39C - Bond or irrevocable letter of credit[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39C. Bond or irrevocable letter of credit. [Effective July 1,...

§ 105-113.39D - Use of tax proceeds[Effective July 1, 2022, and applicable to sales or purchases occurring on or after that date] - 105-113.39D. Use of tax proceeds. [Effective July 1, 2022, and...

Article 2C - Alcoholic Beverage License and Excise Taxes.

§ 105-113.68 - Definitions; scope. - 105-113.68. Definitions; scope. (a) Definitions. - The following definitions apply...

§ 105-113.69 - License tax; effect of license. - 105-113.69. License tax; effect of license. The taxes imposed in...

§ 105-113.70 - Issuance, duration, transfer of license. - 105-113.70. Issuance, duration, transfer of license. (a) Issuance, Qualifications. -...

§ 105-113.71 - Nonissuance of license. - 105-113.71. Nonissuance of license. (a) Refusal to Issue. - Notwithstanding...

§ 105-113.73 - Misdemeanor. - 105-113.73. Misdemeanor. Except as otherwise expressly provided, violation of a...

§ 105-113.77 - City malt beverage and wine retail licenses. - 105-113.77. City malt beverage and wine retail licenses. (a) License...

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

§ 105-113.79 - City wholesaler license. - 105-113.79. City wholesaler license. A city may require city malt...

§ 105-113.80 - Excise taxes on malt beverages, wine, and liquor. - 105-113.80. Excise taxes on malt beverages, wine, and liquor. (a)...

§ 105-113.81 - Exemptions. - 105-113.81. Exemptions. (a) Major Disaster. - Wholesalers and importers of...

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

§ 105-113.83 - Payment of excise taxes. - 105-113.83. Payment of excise taxes. (a) Liquor. - The excise...

§ 105-113.83A - Registration and discontinuance requirements; penalties. - 105-113.83A. Registration and discontinuance requirements; penalties. (a) Registration Required. -...

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

§ 105-113.85 - Discount. - 105-113.85. Discount. Each wholesaler or importer who files a timely...

§ 105-113.86 - Bond or irrevocable letter of credit. - 105-113.86. Bond or irrevocable letter of credit. (a) Wholesalers and...

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

§ 105-113.88 - Record-keeping requirements. - 105-113.88. Record-keeping requirements. A person who is required to file...

§ 105-113.89 - Other applicable administrative provisions. - 105-113.89. Other applicable administrative provisions. The administrative provisions of Article...

Article 2D - Unauthorized Substances Taxes.

§ 105-113.105 - Purpose. - 105-113.105. Purpose. The purpose of this Article is to levy...

§ 105-113.106 - Definitions. - 105-113.106. Definitions. The following definitions apply in this Article: (1)...

§ 105-113.107 - Excise tax on unauthorized substances. - 105-113.107. Excise tax on unauthorized substances. (a) Controlled Substances. -...

§ 105-113.107A - Exemptions. - 105-113.107A. Exemptions. (a) Authorized Possession. - The tax levied in...

§ 105-113.108 - Reports; revenue stamps. - 105-113.108. Reports; revenue stamps. (a) Revenue Stamps. - The Secretary...

§ 105-113.109 - When tax payable. - 105-113.109. When tax payable. The tax imposed by this Article...

§ 105-113.110A - Administration. - 105-113.110A. Administration. Article 9 of this Chapter applies to this...

§ 105-113.111 - Assessments. - 105-113.111. Assessments. Notwithstanding any other provision of law, an assessment...

§ 105-113.112 - Confidentiality of information. - 105-113.112. Confidentiality of information. (a) Information obtained by the Department...

§ 105-113.113 - Use of tax proceeds. - 105-113.113. Use of tax proceeds. (a) Special Account. - The...

Article 3 - Franchise Tax.

§ 105-114 - Nature of taxes; definitions. - 105-114. Nature of taxes; definitions. (a) Repealed by Session Laws...

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

§ 105-120.2 - Franchise or privilege tax on holding companies. - 105-120.2. Franchise or privilege tax on holding companies. (a) Every...

§ 105-122 - Franchise or privilege tax on domestic and foreign corporations. - 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. - 105-122.1. Credit for additional annual report fees paid by limited...

§ 105-125 - Exempt corporations. - 105-125. Exempt corporations. (a) Exemptions. - The following corporations are...

§ 105-127 - When franchise or privilege taxes payable. - 105-127. When franchise or privilege taxes payable. (a) Every corporation,...

§ 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....

§ 105-129 - Extension of time for filing returns. - 105-129. Extension of time for filing returns. A return required...

Article 3B - Business and Energy Tax Credits.

§ 105-129.15 - Definitions. - 105-129.15. Definitions. The following definitions apply in this Article: (1)...

§ 105-129.16A - (See subsections (e) through (h) for sunset provisions) Credit for investing in renewable energy property. - 105-129.16A. (See subsections (e) through (h) for sunset provisions) Credit...

§ 105-129.16B - Recodified as G.S105-129.41 by Session Laws 2002-87, s2, as amended by Session Laws 2003-416, s1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year be... - 105-129.16B: Recodified as G.S. 105-129.41 by Session Laws 2002-87, s....

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

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

§ 105-129.16H - (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property. - 105-129.16H. (For contingent repeal, see subsection (d)) Credit for donating...

§ 105-129.16J - Temporary unemployment insurance refundable tax credit. - 105-129.16J. Temporary unemployment insurance refundable tax credit. (a) Credit. -...

§ 105-129.17 - Tax election; cap. - 105-129.17. Tax election; cap. (a) Tax Election. - The credit...

§ 105-129.18 - (See Editor's note for repeal) Substantiation. - 105-129.18. (See Editor's note for repeal) Substantiation. To claim a...

§ 105-129.19 - Report. - 105-129.19. Report. The Department must include in the economic incentives...

Article 3C - Tax Incentives for Recycling Facilities.

§ 105-129.25 - Definitions. - 105-129.25. Definitions. The following definitions apply in this Article: (1)...

§ 105-129.26 - Qualification; forfeiture. - 105-129.26. Qualification; forfeiture. (a) Major Recycling Facility. - A recycling...

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

Article 3D - Historic Rehabilitation Tax Credits.

§ 105-129.35 - (See note for repeal) Credit for rehabilitating income-producing historic structure. - 105-129.35. (See note for repeal) Credit for rehabilitating income-producing historic...

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

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

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

§ 105-129.38 - (See note for repeal) Report. - 105-129.38. (See note for repeal) Report. The Department must include...

§ 105-129.39 - Sunset. - 105-129.39. Sunset. This Article expires for qualified rehabilitation expenditures and...

Article 3E - Low-Income Housing Tax Credits.

§ 105-129.40 - (See Editor's note for repeal) Scope and definitions. - 105-129.40. (See Editor's note for repeal) Scope and definitions. (a)...

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

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

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

§ 105-129.44 - (See note for repeal) Report. - 105-129.44. (See note for repeal) Report. The Department must include...

§ 105-129.45 - Sunset. - 105-129.45. Sunset. This Article is repealed effective January 1, 2015....

Article 3F - Research and Development.

§ 105-129.50 - (See note for repeal) Definitions. - 105-129.50. (See note for repeal) Definitions. The definitions in section...

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

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

§ 105-129.53 - (See note for repeal) Substantiation. - 105-129.53. (See note for repeal) Substantiation. To claim a credit...

§ 105-129.54 - (See note for repeal) Report. - 105-129.54. (See note for repeal) Report. The Department must include...

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

Article 3H - Mill Rehabilitation Tax Credit.

§ 105-129.70 - (See note for repeal) Definitions. - 105-129.70. (See note for repeal) Definitions. The following definitions apply...

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

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

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

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

§ 105-129.75 - Sunset and applicable expenditures. - 105-129.75. Sunset and applicable expenditures. (a) Sunset. - Except for...

§ 105-129.75A - (See note for repeal) Report. - 105-129.75A. (See note for repeal) Report. The Department must include...

Article 3J - Tax Credits for Growing Businesses.

§ 105-129.80 - (See notes) Legislative findings. - 105-129.80. (See notes) Legislative findings. The General Assembly finds that:...

§ 105-129.81 - (See notes) Definitions. - 105-129.81. (See notes) Definitions. The following definitions apply in this...

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

§ 105-129.83 - Eligibility; forfeiture. - 105-129.83. Eligibility; forfeiture. (a) Eligible Business. - A taxpayer is...

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

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

§ 105-129.86 - (See notes) Substantiation. - 105-129.86. (See notes) Substantiation. (a) Records. - To claim a...

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

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

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

Article 3K - Tax Incentives for Railroad Intermodal Facilities.

§ 105-129.99 - Sunset. - 105-129.99. Sunset. This Article is repealed effective for taxable years...

Article 3L - Historic Rehabilitation Tax Credits Investment Program.

§ 105-129.105 - (See note for repeal) Credit for rehabilitating income-producing historic structure. - 105-129.105. (See note for repeal) Credit for rehabilitating income-producing historic...

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

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

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

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

§ 105-129.110 - Sunset. - 105-129.110. Sunset. This Article expires for qualified rehabilitation expenditures and...

Article 4 - Income Tax.

§ 105-130 - Short title. - 105-130. Short title. This Part of the income tax Article...

§ 105-130.1 - Purpose. - 105-130.1. Purpose. (a) Purpose. - The general purpose of this...

§ 105-130.2 - Definitions. - 105-130.2. Definitions. The following definitions apply in this Part: (1)...

§ 105-130.3 - Corporations[Effective for taxable years beginning before January 1, 2019] - 105-130.3. Corporations. [Effective for taxable years beginning before January 1,...

§ 105-130.3A - Expired. - 105-130.3A: Expired.

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

§ 105-130.4 - Allocation and apportionment of income for corporations. - 105-130.4. Allocation and apportionment of income for corporations. (a) Definitions....

§ 105-130.4A - (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for wholesale content distributors. - 105-130.4A. (Effective for taxable years beginning on or after January...

§ 105-130.4B - (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for banks. - 105-130.4B. (Effective for taxable years beginning on or after January...

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

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

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

§ 105-130.7A - Royalty income reporting option. - 105-130.7A. Royalty income reporting option. (a) Purpose. - Royalty payments...

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

§ 105-130.8A - Net loss provisions. - 105-130.8A. Net loss provisions. (a) State Net Loss. - A...

§ 105-130.9 - Contributions. - 105-130.9. Contributions. Contributions shall be allowed as a deduction to...

§ 105-130.10A - Amortization of equipment mandated by OSHA. - 105-130.10A. Amortization of equipment mandated by OSHA. (a) In lieu...

§ 105-130.11 - Conditional and other exemptions. - 105-130.11. Conditional and other exemptions. (a) Exempt Organizations. - Except...

§ 105-130.12 - Real estate investment trusts. - 105-130.12. Real estate investment trusts. (a) Definitions. - The following...

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

§ 105-130.15 - Basis of return of net income. - 105-130.15. Basis of return of net income. (a) The net...

§ 105-130.16 - Returns. - 105-130.16. Returns. (a) Every corporation doing business in this State...

§ 105-130.17 - Time and place of filing returns. - 105-130.17. Time and place of filing returns. (a) Returns must...

§ 105-130.19 - When tax must be paid. - 105-130.19. When tax must be paid. (a) Except as provided...

§ 105-130.20 - Federal determinations and amended returns. - 105-130.20. Federal determinations and amended returns. (a) Federal Determination. -...

§ 105-130.21 - Information at the source. - 105-130.21. Information at the source. (a) Every corporation having a...

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

§ 105-130.27 - Expired. - 105-130.27 Expired.

§ 105-130.35 - Recodified as § 105-269.5 by Session Laws 1991, c45, s20. - 105-130.35: Recodified as 105-269.5 by Session Laws 1991, c. 45,...

§ 105-130.40 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.2. - 105-130.40: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra...

§ 105-130.42 - Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss2-4, effective for taxable years beginning on or after January 1, 1999. - 105-130.42: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389,...

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

§ 105-131 - Title; definitions; interpretation. - 105-131. Title; definitions; interpretation. (a) This Part of the income...

§ 105-131.1 - Taxation of an S Corporation and its shareholders[Effective for taxable years beginning before January 1, 2022] - 105-131.1. Taxation of an S Corporation and its shareholders. [Effective...

§ 105-131.1A - Taxation of S Corporation as a taxed pass-through entity[Effective for taxable years beginning on or after January 1, 2022] - 105-131.1A. Taxation of S Corporation as a taxed pass-through entity....

§ 105-131.2 - Adjustment and characterization of income. - 105-131.2. Adjustment and characterization of income. (a) Adjustment. - Each...

§ 105-131.3 - Basis and adjustments. - 105-131.3. Basis and adjustments. (a) The initial basis of a...

§ 105-131.4 - Carryforwards; carrybacks; loss limitation. - 105-131.4. Carryforwards; carrybacks; loss limitation. (a) Carryforwards and carrybacks to...

§ 105-131.5 - Part-year resident shareholder. - 105-131.5. Part-year resident shareholder. If a shareholder of an S...

§ 105-131.6 - Distributions. - 105-131.6. Distributions. (a) Subject to the provisions of subsection (c)...

§ 105-131.7 - Returns; shareholder agreements; mandatory withholding. - 105-131.7. Returns; shareholder agreements; mandatory withholding. (a) An S Corporation...

§ 105-131.8 - Tax credits[Effective for taxable years beginning before January 1, 2022] - 105-131.8. Tax credits. [Effective for taxable years beginning before January...

§ 105-132 - Recodified as § 105-135 by Session Laws 1967, c1110, s3. - 105-132: Recodified as 105-135 by Session Laws 1967, c. 1110,...

§ 105-133 - (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title. - 105-133. (Recodified for taxable years beginning on or after January...

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

§ 105-134.1 - Recodified as G.S105-153.3 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014. - 105-134.1: Recodified as G.S. 105-153.3 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. - 105-134.2A: Expired pursuant to its own terms, effective for taxable...

§ 105-134.5 - Recodified as G.S105-153.4 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014. - 105-134.5: Recodified as G.S. 105-153.4 by Session Laws 2013-316, s....

§ 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. (Recodified effective for taxable years beginning on or after...

§ 105-151.6 - Expired. - 105-151.6: Expired.

§ 105-151.17 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.4. - 105-151.17: Recodified as 105-129.8 by Session Laws 1996, 2nd Extra...

§ 105-151.23 - Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s6, effective for taxable years beginning on or after January 1, 1999. - 105-151.23: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389,...

§ 105-151.24 - Recodified as G.S105-153.10 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014. - 105-151.24: Recodified as G.S. 105-153.10 by Session Laws 2013-316, s....

§ 105-152 - Recodifed as G.S105-153.8 by Session Laws 2013-316, s1.1.(a) effective for taxable years beginning on or after January 1, 2014. - 105-152: Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s....

§ 105-153.1 - Short title. - 105-153.1. Short title. This Part of the income tax Article...

§ 105-153.2 - Purpose. - 105-153.2. Purpose. The general purpose of this Part is to...

§ 105-153.3 - Definitions. - 105-153.3. Definitions. The following definitions apply in this Part: (1)...

§ 105-153.4 - North Carolina taxable income defined. - 105-153.4. North Carolina taxable income defined. (a) Residents. - For...

§ 105-153.5 - Modifications to adjusted gross income. - 105-153.5. Modifications to adjusted gross income. (a) (Effective for taxable...

§ 105-153.5A - (Effective for taxable years beginning on or after January 1, 2022) Net operating loss provisions. - 105-153.5A. Net operating loss provisions. [Effective for taxable years beginning...

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

§ 105-153.7 - Individual income tax imposed. - 105-153.7. Individual income tax imposed. (a) (Effective for taxable years...

§ 105-153.8 - Income tax returns. - 105-153.8. Income tax returns. (a) Who Must File. - The...

§ 105-153.9 - Tax credits for income taxes paid to other states by individuals. - 105-153.9. Tax credits for income taxes paid to other states...

§ 105-154 - Information at the source returns. - 105-154. Information at the source returns. (a) Repealed by Session...

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

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

§ 105-157 - When tax must be paid. - 105-157. When tax must be paid. (a) Except as otherwise...

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

§ 105-159 - Federal determinations and amended returns. - 105-159. Federal determinations and amended returns. (a) Federal Determination. -...

§ 105-160 - Short title. - 105-160. Short title. This Part shall be known as the...

§ 105-160.1 - Definitions. - 105-160.1. Definitions. The definitions provided in Part 2 of this...

§ 105-160.2 - Imposition of tax. - 105-160.2. Imposition of tax. The tax imposed by this Part...

§ 105-160.3 - Tax credits. - 105-160.3. Tax credits. (a) Except as otherwise provided in this...

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

§ 105-160.5 - Returns. - 105-160.5. Returns. The fiduciary of an estate or trust described...

§ 105-160.6 - Time and place of filing returns. - 105-160.6. Time and place of filing returns. An income tax...

§ 105-160.7 - When tax must be paid. - 105-160.7. When tax must be paid. (a) The full amount...

§ 105-160.8 - Federal determinations. - 105-160.8. Federal determinations. For purposes of this Part, the provisions...

§ 105-163.07 - Recodified as § 105-151.21 by Session Laws 1991, c45, s14. - 105-163.07: Recodified as 105-151.21 by Session Laws 1991, c. 45,...

Article 4A - Withholding; Estimated Income Tax for Individuals.

§ 105-163.1 - Definitions. - 105-163.1. Definitions. The following definitions apply in this Article: (1)...

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

§ 105-163.2 - Employers must withhold taxes. - 105-163.2. Employers must withhold taxes. (a) Withholding Required. - An...

§ 105-163.2A - Pension payers must withhold taxes. - 105-163.2A. Pension payers must withhold taxes. (a) Definitions. - The...

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

§ 105-163.3 - Certain payers must withhold taxes. - 105-163.3. Certain payers must withhold taxes. (a) Requirement. - Every...

§ 105-163.4 - Withholding does not create nexus. - 105-163.4. Withholding does not create nexus. A nonresident withholding agent's...

§ 105-163.5 - Employee withholding allowances; certificates. - 105-163.5. Employee withholding allowances; certificates. (a) An employee receiving wages...

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

§ 105-163.6A - Federal determinations. - 105-163.6A. Federal determinations. If the amount of taxes an employer...

§ 105-163.7 - Statement to employees; information to Secretary. - 105-163.7. Statement to employees; information to Secretary. (a) Report to...

§ 105-163.8 - Liability of withholding agents. - 105-163.8. Liability of withholding agents. (a) A withholding agent who...

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

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

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

§ 105-163.16 - Overpayment refunded. - 105-163.16. Overpayment refunded. If the amount of wages or compensation...

§ 105-163.22 - Reciprocity. - 105-163.22. Reciprocity. The Secretary may, with the approval of the...

§ 105-163.23 - Withholding from federal employees. - 105-163.23. Withholding from federal employees. The Secretary is designated as...

§ 105-163.24 - Construction of Article. - 105-163.24. Construction of Article. This Article shall be liberally construed...

Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

§ 105-163.25 through 105-163.37 - Recodified as §§ 105-163.38 through 105-163.44. - 105-163.25 through 105-163.37: Recodified as 105-163.38 through 105-163.44.

Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

§ 105-163.38 - Definitions. - 105-163.38. Definitions. The following definitions apply in this Article, unless...

§ 105-163.39 - Declarations of estimated income tax required. - 105-163.39. Declarations of estimated income tax required. (a) Declaration Required....

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

§ 105-163.41 - Underpayment. - 105-163.41. Underpayment. (a) Except as provided in subsection (d), if...

§ 105-163.43 - Overpayment refunded. - 105-163.43. Overpayment refunded. If the amount of estimated tax paid...

Article 5 - Sales and Use Tax.

§ 105-164.1 - Short title. - 105-164.1. Short title. This Article shall be known as the...

§ 105-164.2 - Purpose. - 105-164.2. Purpose. The taxes herein imposed shall be in addition...

§ 105-164.3 - Definitions. - 105-164.3. Definitions. The following definitions apply in this Article: (1)...

§ 105-164.4 - Tax imposed on retailers and certain facilitators. - 105-164.4. Tax imposed on retailers and certain facilitators. (a) A...

§ 105-164.4B - Sourcing principles. - 105-164.4B. Sourcing principles. (a) General Principles. - The following principles...

§ 105-164.4C - Telecommunications service and ancillary service. - 105-164.4C. Telecommunications service and ancillary service. (a) General. - The...

§ 105-164.4D - Bundled transactions. - 105-164.4D. Bundled transactions. (a) Tax Application. - Tax applies to...

§ 105-164.4E - Direct Mail. - 105-164.4E. Direct Mail. (a) Advertising and Promotional Direct Mail. -...

§ 105-164.4F - Accommodation rentals. - 105-164.4F. Accommodation rentals. (a) Repealed by Session Laws 2019-246, s....

§ 105-164.4G - Entertainment activity. - 105-164.4G. Entertainment activity. (a) Repealed by Session Laws 2019-246, s....

§ 105-164.4H - Real property contract. - 105-164.4H. Real property contract. (a) Applicability. - A real property...

§ 105-164.4I - Service contracts. - 105-164.4I. Service contracts. (a) Tax. - The sales price of...

§ 105-164.4J - Marketplace-facilitated sales. - 105-164.4J. Marketplace-facilitated sales. (a) Scope. - This section applies to...

§ 105-164.4K - Property management contracts. - 105-164.4K. Property management contracts. (a) Taxability of Services under a...

§ 105-164.6 - Complementary use tax. - 105-164.6. Complementary use tax. (a) Tax. - An excise tax...

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

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

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

§ 105-164.9 - Advertisement to absorb tax unlawful. - 105-164.9. Advertisement to absorb tax unlawful. Any retailer who shall...

§ 105-164.10 - Retail tax calculation. - 105-164.10. Retail tax calculation. For the convenience of the retailer...

§ 105-164.11 - Excessive and erroneous collections. - 105-164.11. Excessive and erroneous collections. (a) Remittance of Overcollections to...

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

§ 105-164.11B - Recover sales tax paid. - 105-164.11B. Recover sales tax paid. A retailer who pays sales...

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

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

§ 105-164.12C - Items given away by merchants. - 105-164.12C. Items given away by merchants. If a retailer engaged...

§ 105-164.13 - Retail sales and use tax. - 105-164.13. Retail sales and use tax. The sale at retail...

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

§ 105-164.13B - Food exempt from tax. - 105-164.13B. Food exempt from tax. (a) State Exemption. - Food...

§ 105-164.13E - Exemption for farmers. - 105-164.13E. Exemption for farmers. (a) Exemption. - A qualifying farmer...

§ 105-164.13F - Exemption for wildlife managers. - 105-164.13F. Exemption for wildlife managers. (a) Definitions. - The following...

§ 105-164.14 - Certain refunds authorized. - 105-164.14. Certain refunds authorized. (a) Interstate Carriers. - An interstate...

§ 105-164.14A - Economic incentive refunds. - 105-164.14A. Economic incentive refunds. (a) Refund. - The following taxpayers...

§ 105-164.15A - Effective date of tax changes. - 105-164.15A. Effective date of tax changes. (a) General Rate Items....

§ 105-164.16 - Returns and payment of taxes. - 105-164.16. Returns and payment of taxes. (a) General. - Sales...

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

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

§ 105-164.20 - Cash or accrual basis of reporting. - 105-164.20. Cash or accrual basis of reporting. (a) Basis Selected....

§ 105-164.22 - Record-keeping requirements, inspection authority, and effect of failure to keep records. - 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to...

§ 105-164.26 - Presumption that sales are taxable. - 105-164.26. Presumption that sales are taxable. For the purpose of...

§ 105-164.27A - Direct pay permit. - 105-164.27A. Direct pay permit. (a) General. - A general direct...

§ 105-164.28 - Certificate of exemption. - 105-164.28. Certificate of exemption. (a) Relief From Liability. - Except...

§ 105-164.28A - Other exemption certificates. - 105-164.28A. Other exemption certificates. (a) Authorization. - The Secretary may...

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

§ 105-164.29A - State government exemption process. - 105-164.29A. State government exemption process. (a) Application. - To be...

§ 105-164.29B - Information to counties and cities. - 105-164.29B. Information to counties and cities. The Secretary must give...

§ 105-164.30 - Secretary or agent may examine books, etc. - 105-164.30. Secretary or agent may examine books, etc. For the...

§ 105-164.32 - Incorrect returns; estimate. - 105-164.32. Incorrect returns; estimate. If a retailer, a wholesale merchant,...

§ 105-164.37 - Bankruptcy, receivership, etc. - 105-164.37. Bankruptcy, receivership, etc. If any taxpayer subject to the...

§ 105-164.38 - Tax is a lien. - 105-164.38. Tax is a lien. (a) The tax imposed by...

§ 105-164.39 - Attachment. - 105-164.39. Attachment. In the event any retailer or wholesale merchant...

§ 105-164.40 - Jeopardy assessment. - 105-164.40. Jeopardy assessment. If the Secretary is of the opinion...

§ 105-164.42A - Short title. - 105-164.42A. Short title. This Part is the "Uniform Sales and...

§ 105-164.42B - Definitions. - 105-164.42B. Definitions. The following definitions apply in this Part: (1)...

§ 105-164.42C - Authority to enter Agreement. - 105-164.42C. Authority to enter Agreement. The Secretary is authorized to...

§ 105-164.42D - Relationship to North Carolina law. - 105-164.42D. Relationship to North Carolina law. No provision of the...

§ 105-164.42E - Agreement requirements. - 105-164.42E. Agreement requirements. The Secretary may not enter into the...

§ 105-164.42F - Cooperating sovereigns. - 105-164.42F. Cooperating sovereigns. The Agreement authorized by this Part is...

§ 105-164.42G - Effect of Agreement. - 105-164.42G. Effect of Agreement. Entry of this State into the...

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

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

§ 105-164.42J - Performance standard for multistate seller. - 105-164.42J. Performance standard for multistate seller. The Secretary may establish...

§ 105-164.42K - Registration and effect of registration. - 105-164.42K. Registration and effect of registration. Registration under the Agreement...

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

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

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

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

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

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

§ 105-164.44H - Transfer to State Public School Fund. - 105-164.44H. Transfer to State Public School Fund. Each fiscal year,...

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

§ 105-164.44J - Supplemental PEG channel support. - 105-164.44J. Supplemental PEG channel support. (a) Definitions. - The following...

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

§ 105-164.44M - Transfer to Highway Fund. - 105-164.44M. Transfer to Division of Aviation. The net proceeds of...

Article 5A - North Carolina Highway Use Tax.

§ 105-187.1 - Definitions. - 105-187.1. Definitions. (a) The following definitions and the definitions in...

§ 105-187.2 - Highway use tax imposed. - 105-187.2. Highway use tax imposed. A tax is imposed on...

§ 105-187.3 - Rate of tax. - 105-187.3. Rate of tax. (a) Tax Base. - The tax...

§ 105-187.4 - Payment of tax. - 105-187.4. Payment of tax. (a) Method. The tax imposed by...

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

§ 105-187.6 - Exemptions from highway use tax. - 105-187.6. Exemptions from highway use tax. (a) Full Exemptions. -...

§ 105-187.7 - Credits. - 105-187.7. Credits. (a) Tax Paid in Another State. - A...

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

§ 105-187.9 - Disposition of tax proceeds. - 105-187.9. Disposition of tax proceeds. (a) Distribution. - Taxes collected...

§ 105-187.10 - Penalties and remedies. - 105-187.10. Penalties and remedies. (a) Penalties. - The penalty for...

Article 5B - Scrap Tire Disposal Tax.

§ 105-187.15 - Definitions. - 105-187.15. Definitions. The definitions in G.S. 105-164.3 apply to this...

§ 105-187.16 - Tax imposed. - 105-187.16. Tax imposed. (a) Levy. A privilege tax is imposed...

§ 105-187.17 - Administration. - 105-187.17. Administration. The privilege tax this Article imposes on a...

§ 105-187.18 - Exemptions. - 105-187.18. Exemptions. (a) The taxes imposed by this Article do...

§ 105-187.19 - Use of tax proceeds. - 105-187.19. Use of tax proceeds. (a) The Secretary shall distribute...

Article 5C - White Goods Disposal Tax.

§ 105-187.20 - Definitions. - 105-187.20. Definitions. The definitions in G.S. 105-164.3 apply to this...

§ 105-187.21 - Tax imposed. - 105-187.21. Tax imposed. A privilege tax is imposed on a...

§ 105-187.22 - Administration. - 105-187.22. Administration. The privilege tax this Article imposes on a...

§ 105-187.23 - Exemptions and refunds. - 105-187.23. Exemptions and refunds. (a) Exemptions. - Except for the...

§ 105-187.24 - Use of tax proceeds. - 105-187.24. Use of tax proceeds. The Secretary shall distribute the...

Article 5D - Dry-Cleaning Solvent Tax.

§ 105-187.30 - (See note for repeal of Article) Definitions. - 105-187.30. (See note for repeal of Article) Definitions. The definitions...

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

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

§ 105-187.33 - (See note for repeal of Article) Exemptions and refunds. - 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. - 105-187.34. (See note for repeal of Article) Use of tax...

§ 105-187.35 - Sunset. - 105-187.35. Sunset. This Article is repealed effective January 1, 2030....

Article 5G - Solid Waste Disposal Tax.

§ 105-187.60 - Definitions. - 105-187.60. Definitions. The definitions set out in G.S. 105-164.3 and...

§ 105-187.61 - Tax imposed. - 105-187.61. Tax imposed. (a) Tax Rate. - An excise tax...

§ 105-187.62 - Administration. - 105-187.62. Administration. (a) Collection. - The owner or operator of...

§ 105-187.63 - Use of tax proceeds. - 105-187.63. Use of tax proceeds. From the taxes received pursuant...

Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.

§ 105-187.70 - Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes. - 105-187.70. Department to comply with Part 10 of Article 15...

Article 5I - Severance Tax.

§ 105-187.76 - Definitions. - 105-187.76. Definitions. The following definitions apply in this Article: (1)...

§ 105-187.77 - Tax on severance of energy minerals. - 105-187.77. Tax on severance of energy minerals. (a) Purpose. -...

§ 105-187.78 - Delivered to Market Value. - 105-187.78. Delivered to Market Value. (a) Delivered to Market Value...

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

§ 105-187.80 - Returns and payment of tax. - 105-187.80. Returns and payment of tax. (a) General. - Severance...

§ 105-187.81 - Bond or letter of credit required. - 105-187.81. Bond or letter of credit required. A producer must...

§ 105-187.83 - Royalty owner's records. - 105-187.83. Royalty owner's records. The owner of a royalty interest...

§ 105-187.84 - Permits suspended for failure to report. - 105-187.84. Permits suspended for failure to report. If an entity...

§ 105-187.85 - No local taxation. - 105-187.85. No local taxation. A city or county may not...

Article 7 - Schedule H. Intangible Personal Property.

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

Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

§ 105-228.1 - Defining taxes levied and assessed in this Article. - 105-228.1. Defining taxes levied and assessed in this Article. The...

§ 105-228.2 - Tax upon freight car line companies. - 105-228.2. Tax upon freight car line companies. (a) For purposes...

Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.

§ 105-228.3 - (Effective until contingency met see note) Definitions. - 105-228.3. Definitions. The following definitions apply in this Article: (1)...

§ 105-228.4 - Recodified as § 58-6-7 by Session Laws 1995, c360, s1(c). - 105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360,...

§ 105-228.4A - Tax on captive insurance companies. - 105-228.4A. Tax on captive insurance companies. (a) Tax Levied. -...

§ 105-228.5 - (Effective for taxable years beginning before January 1, 2022) Taxes measured by gross premiums. - 105-228.5. Taxes measured by gross premiums. [Effective for taxable years...

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

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

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

§ 105-228.8 - Retaliatory premium taxes. - 105-228.8. Retaliatory premium taxes. (a) When the laws of any...

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

§ 105-228.10 - No additional local taxes. - 105-228.10. No additional local taxes. No city or county may...

Article 8C - Schedule I-C. Excise Tax on Banks.

§ 105-228.21 - Omitted. - 105-228.21: Omitted.

Article 8D - Taxation of Savings and Loan Associations.

§ 105-228.24A - Recodified as § 105-130.43 by Session Laws 1998-98, s1(d). - 105-228.24A: Recodified as 105-130.43 by Session Laws 1998-98, s. 1(d).

Article 8E - Excise Stamp Tax on Conveyances.

§ 105-228.28 - Scope. - 105-228.28. Scope. This Article applies to every person conveying an...

§ 105-228.29 - Exemptions. - 105-228.29. Exemptions. This Article does not apply to any of...

§ 105-228.30 - Imposition of excise tax; distribution of proceeds. - 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An...

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

§ 105-228.33 - Taxes recoverable by action. - 105-228.33. Taxes recoverable by action. A county may recover unpaid...

§ 105-228.35 - Administrative provisions. - 105-228.35. Administrative provisions. Except as otherwise provided in this Article,...

§ 105-228.37 - Refund of overpayment of tax. - 105-228.37. Refund of overpayment of tax. (a) Refund Request. -...

Article 9 - General Administration; Penalties and Remedies.

§ 105-228.90 - Scope and definitions. - 105-228.90. Scope and definitions. (a) Scope. - This Article applies...

§ 105-230 - Charter suspended for failure to report. - 105-230. Charter suspended for failure to report. (a) If a...

§ 105-231 - Recodified as the second paragraph of § 105-230 by S.L1998-212, s29A.14(k). - 105-231: Recodified as the second paragraph of 105-230 by S.L....

§ 105-232 - Rights restored; receivership and liquidation. - 105-232. Rights restored; receivership and liquidation. (a) Any corporation or...

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

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

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

§ 105-237 - Waiver; installment payments. - 105-237. Waiver; installment payments. (a) Waiver. - The Secretary may,...

§ 105-237.1 - Compromise of liability. - 105-237.1. Compromise of liability. (a) Authority. - The Secretary may...

§ 105-238 - Tax a debt. - 105-238. Tax a debt. Every tax imposed by this Subchapter,...

§ 105-239.1 - Transferee liability. - 105-239.1. Transferee liability. (a) Lien and Liability. - Property transferred...

§ 105-240 - Tax upon settlement of fiduciary's account. - 105-240. Tax upon settlement of fiduciary's account. No final account...

§ 105-240.1 - Agreements with respect to domicile. - 105-240.1. Agreements with respect to domicile. Whenever reasonably necessary in...

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

§ 105-241.01 - Electronic filing of returns. - 105-241.01. Electronic filing of returns. (a) Purpose. - The General...

§ 105-241.6 - Statute of limitations for refunds. - 105-241.6. Statute of limitations for refunds. (a) General. - The...

§ 105-241.7 - Procedure for obtaining a refund. - 105-241.7. Procedure for obtaining a refund. (a) Initiated by Department....

§ 105-241.8 - Statute of limitations for assessments. - 105-241.8. Statute of limitations for assessments. (a) General. - The...

§ 105-241.9 - Procedure for proposing an assessment. - 105-241.9. Procedure for proposing an assessment. (a) Authority. - The...

§ 105-241.10 - Limit on refunds and assessments after a federal determination. - 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. - 105-241.11. Requesting review of a proposed denial of a refund...

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

§ 105-241.13 - Action on request for review. - 105-241.13. Action on request for review. (a) Action on Request....

§ 105-241.13A - Taxpayer inaction. - 105-241.13A. Taxpayer inaction. (a) Consequence of Inaction. - Inaction by...

§ 105-241.14 - Final determination after Departmental review. - 105-241.14. Final determination after Departmental review. (a) Refund. - If...

§ 105-241.15 - Contested case hearing on final determination. - 105-241.15. Contested case hearing on final determination. (a) Contest Final...

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

§ 105-241.17 - Civil action challenging statute as unconstitutional. - 105-241.17. Civil action challenging statute as unconstitutional. A taxpayer who...

§ 105-241.18 - Class actions. - 105-241.18. Class actions. (a) Authority. - A class action against...

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

§ 105-241.20 - Delivery of notice to the taxpayer. - 105-241.20. Delivery of notice to the taxpayer. (a) Scope. -...

§ 105-241.21 - Interest on taxes. - 105-241.21. Interest on taxes. (a) Rate. - The interest rate...

§ 105-241.22 - Collection of tax. - 105-241.22. Collection of tax. The Department may collect a tax...

§ 105-241.23 - Jeopardy assessment and collection. - 105-241.23. Jeopardy assessment and collection. (a) Action. - The Secretary...

§ 105-242 - Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes. - 105-242. Warrants for collection of taxes; garnishment and attachment; certificate...

§ 105-242.1 - Procedure for attachment and garnishment. - 105-242.1. Procedure for attachment and garnishment. (a) Notice. - G.S....

§ 105-242.2 - Personal liability when certain taxes not paid. - 105-242.2. Personal liability when certain taxes not paid. (a) Definitions....

§ 105-243 - Taxes recoverable by action. - 105-243. Taxes recoverable by action. When requested by the Secretary,...

§ 105-243.1 - Collection of tax debts. - 105-243.1. Collection of tax debts. (a) Definitions. - The following...

§ 105-244.1 - Cancellation of certain assessments. - 105-244.1. Cancellation of certain assessments. The Secretary of Revenue is...

§ 105-244.2 - Expired pursuant to its own terms, effective January 1, 2010. - 105-244.2: Expired pursuant to its own terms, effective January 1,...

§ 105-244.3 - Sales tax base expansion protection act. - 105-244.3. Sales tax base expansion protection act. (a) Grace Period....

§ 105-244.4 - Reduction of certain sales tax assessments. - 105-244.4. Reduction of certain sales tax assessments. (a) Reduction. -...

§ 105-244.4A - Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers. - 105-244.4A. Grace period from sales and use tax enforcement actions...

§ 105-245 - Failure of sheriff to execute order. - 105-245. Failure of sheriff to execute order. If any sheriff...

§ 105-246 - Actions, when tried. - 105-246. Actions, when tried. All actions or processes brought in...

§ 105-247 - Municipalities not to levy income and inheritance tax. - 105-247. Municipalities not to levy income and inheritance tax. No...

§ 105-248 - Purpose of State taxes. - 105-248. Purpose of State taxes. The taxes levied in this...

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

§ 105-250 - Law applicable to foreign corporations. - 105-250. Law applicable to foreign corporations. All foreign corporations, and...

§ 105-251 - Information required of taxpayer and corrections based on information. - 105-251. Information required of taxpayer and corrections based on information....

§ 105-251.2 - Compliance informational returns. - 105-251.2. Compliance informational returns. (a) Occupational Licensing Board. - An...

§ 105-252 - Returns required. - 105-252. Returns required. A person who receives from the Secretary...

§ 105-252.1 - Use of a TTIN. - 105-252.1. Use of a TTIN. A TTIN may not be...

§ 105-253 - Recodified as G.S105-242.2 by Session Laws 2008-134, s10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date. - 105-253: Recodified as G.S. 105-242.2 by Session Laws 2008-134, s....

§ 105-254 - Secretary to furnish forms. - 105-254. Secretary to furnish forms. The Secretary shall prepare forms...

§ 105-254.1 - Identification of veterans on income tax form D-400. - 105-254.1. Identification of veterans on income tax form D-400. (a)...

§ 105-255 - Secretary of Revenue to keep records. - 105-255. Secretary of Revenue to keep records. The Secretary of...

§ 105-256 - Publications prepared by Secretary of Revenue; report on fraud prevention progress. - 105-256. Publications prepared by Secretary of Revenue; report on fraud...

§ 105-256.1 - Corporate annual report. - 105-256.1. Corporate annual report. A corporation that files its annual...

§ 105-257 - Department may charge fee for report or other document. - 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. Powers of Secretary of Revenue; who may sign and...

§ 105-258.1 - Taxpayer interviews. - 105-258.1. Taxpayer interviews. (a) Scope. - This section applies to...

§ 105-258.2 - Taxpayer conversations. - 105-258.2. Taxpayer conversations. (a) Scope. - This section applies to...

§ 105-258.3 - Power of attorney. - 105-258.3. Power of attorney. The Secretary of Revenue may require...

§ 105-259 - Secrecy required of officials; penalty for violation[Effective until January 1, 2023] - 105-259. Secrecy required of officials; penalty for violation. [Effective until...

§ 105-260 - Evaluation of Department personnel. - 105-260. Evaluation of Department personnel. The Secretary may not use...

§ 105-260.1 - Delegation of authority to hold hearings. - 105-260.1. Delegation of authority to hold hearings. The Secretary may...

§ 105-261 - Secretary and deputies to administer oaths. - 105-261. Secretary and deputies to administer oaths. The Secretary of...

§ 105-262 - Rules. - 105-262. Rules. (a) Authority. - The Secretary of Revenue may...

§ 105-262.1 - Rules to exercise authority under G.S105-130.5A. - 105-262.1. Rules to exercise authority under G.S. 105-130.5A. (a) Purpose...

§ 105-263 - Timely filing of mailed documents and requests for extensions. - 105-263. Timely filing of mailed documents and requests for extensions....

§ 105-264 - Effect of Secretary's interpretation of revenue laws. - 105-264. Effect of Secretary's interpretation of revenue laws. (a) Interpretation....

§ 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes. - 105-264.1. Secretary's interpretation applies to local taxes that are based...

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North Carolina General Statutes Chapter 105 - Taxation

North Carolina General Statutes
Chapter 105 - Taxation