North Carolina General Statutes
Chapter 105 - Taxation
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...