105-1.1. Supremacy of State Constitution.
The State's power of taxation is vested in the General Assembly. Under Article V, Section 2(1), of the North Carolina Constitution, this power cannot be surrendered, suspended, or contracted away. In the exercise of this power, the General Assembly may amend or repeal any provision of this Subchapter in its discretion. No provision of this Subchapter constitutes a contract that the provision will remain in effect in future years, and any representation made to the contrary is of no effect. (2003-416, s. 12.)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 105-1 - Title and purpose of Subchapter.
§ 105-1.1 - Supremacy of State Constitution.
Article 2A - Tobacco Products Tax.
Article 2C - Alcoholic Beverage License and Excise Taxes.
Article 2D - Unauthorized Substances Taxes.
Article 3B - Business and Energy Tax Credits.
Article 3C - Tax Incentives for Recycling Facilities.
Article 3D - Historic Rehabilitation Tax Credits.
Article 3E - Low-Income Housing Tax Credits.
Article 3F - Research and Development.
Article 3H - Mill Rehabilitation Tax Credit.
Article 3J - Tax Credits for Growing Businesses.
Article 3K - Tax Incentives for Railroad Intermodal Facilities.
Article 3L - Historic Rehabilitation Tax Credits Investment Program.
Article 4A - Withholding; Estimated Income Tax for Individuals.
Article 5 - Sales and Use Tax.
Article 5A - North Carolina Highway Use Tax.
Article 5B - Scrap Tire Disposal Tax.
Article 5C - White Goods Disposal Tax.
Article 5D - Dry-Cleaning Solvent Tax.
Article 5G - Solid Waste Disposal Tax.
Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.
Article 7 - Schedule H. Intangible Personal Property.
Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.
Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
Article 8C - Schedule I-C. Excise Tax on Banks.
Article 8D - Taxation of Savings and Loan Associations.
Article 8E - Excise Stamp Tax on Conveyances.
Article 9 - General Administration; Penalties and Remedies.
Article 10 - Liability for Failure to Levy Taxes.
Article 11 - Short Title, Purpose, and Definitions.
Article 12 - Property Subject to Taxation.
Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.
Article 13 - Standards for Appraisal and Assessment.
Article 14 - Time for Listing and Appraising Property for Taxation.
Article 15 - Duties of Department and Property Tax Commission as to Assessments.
Article 16 - County Listing, Appraisal, and Assessing Officials.
Article 17 - Administration of Listing.
Article 18 - Reports in Aid of Listing.
Article 19 - Administration of Real and Personal Property Appraisal.
Article 20 - Approval, Preparation, Disposition of Records.
Article 21 - Review and Appeals of Listings and Valuations.
Article 22 - Listing, Appraising, and Assessing by Cities and Towns.
Article 23 - Public Service Companies.
Article 24 - Review and Enforcement of Orders.
Article 25 - Levy of Taxes and Presumption of Notice.
Article 26 - Collection and Foreclosure of Taxes.
Article 27 - Refunds and Remedies.
Article 28 - Special Duties to Pay Taxes.
Article 30 - General Provisions.
Article 31 - Rights of Parties Adjusted.
Article 33A - Agreements with United States or Other States.
Article 36B - Tax on Motor Carriers.
Article 36C - Gasoline, Diesel, and Blends.
Article 36D - Alternative Fuel.
Article 38 - Equitable Distribution between Local Governments.
Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.
Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
Article 43 - Local Government Sales and Use Taxes for Public Transportation.
Article 44 - Local Government Hold Harmless and Allocation Provisions.
Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.
Article 50 - Regional Transit Authority Vehicle Rental Tax.