North Carolina General Statutes
Chapter 105 - Taxation
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 (a) Repealed by Session Laws...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...