North Carolina General Statutes
Chapter 105 - Taxation
Article 23 - Public Service Companies.

§ 105-333 - Definitions. - 105-333. Definitions. The following definitions apply in this Article unless...

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

§ 105-335 - Appraisal of property of public service companies. - 105-335. Appraisal of property of public service companies. (a) Duty...

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

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

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

§ 105-339 - Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies. - 105-339. Certification of appraised valuations of nonsystem property and locally...

§ 105-340 - Certification of appraised valuations of railroad companies. - 105-340. Certification of appraised valuations of railroad companies. (a) Having...

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

§ 105-342 - Notice, hearing, and appeal. - 105-342. Notice, hearing, and appeal. (a) Right to Information. -...

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

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