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§ 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...
§ 105-264.2 - Publication of written determinations. - 105-264.2. Publication of written determinations. (a) Written Determinations. - A...
§ 105-266.2 - Refund of tax paid on substantial income later restored. - 105-266.2. Refund of tax paid on substantial income later restored....
§ 105-268 - Reciprocal comity. - 105-268. Reciprocal comity. The courts of this State shall recognize...
§ 105-268.1 - Agreements to coordinate the administration and collection of taxes. - 105-268.1. Agreements to coordinate the administration and collection of taxes....
§ 105-268.2 - Expenditures and commitments authorized to effectuate agreements. - 105-268.2. Expenditures and commitments authorized to effectuate agreements. The Secretary...
§ 105-268.3 - Returns to be filed and taxes paid pursuant to agreements. - 105-268.3. Returns to be filed and taxes paid pursuant to...
§ 105-269 - Extraterritorial authority to enforce payment. - 105-269. Extraterritorial authority to enforce payment. (a) The Secretary, with...
§ 105-269.1 - Local authorities authorized to furnish office space. - 105-269.1. Local authorities authorized to furnish office space. Boards of...
§ 105-269.3 - Enforcement of Subchapter V and fuel inspection tax. - 105-269.3. Enforcement of Subchapter V and fuel inspection tax. The...
§ 105-269.4 - Election to apply income tax refund to following year's tax. - 105-269.4. Election to apply income tax refund to following year's...
§ 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account. - 105-269.5. Contribution of income tax refund to Wildlife Conservation Account....
§ 105-269.7 - Contribution of income tax refund or payment to the North Carolina Education Endowment Fund. - 105-269.7. Contribution of income tax refund or payment to the...
§ 105-269.8 - (Effective for taxable years beginning on or after January 1, 2017 and expiring for taxable years beginning on or after January 1, 2026) Contribution by individual for early detection of breast and cervical cancer. - 105-269.8. (Effective for taxable years beginning on or after January...
§ 105-269.13 - Debts not collectible under North Carolina law. - 105-269.13. Debts not collectible under North Carolina law. (a) Debts...
§ 105-269.14 - Payment of use tax with individual income tax. - 105-269.14. Payment of use tax with individual income tax. (a)...
§ 105-269.15 - Income tax credits of partnerships. - 105-269.15. Income tax credits of partnerships. (a) Qualification. - A...