North Carolina General Statutes
Chapter 105 - Taxation

§ 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...

Article 10 - Liability for Failure to Levy Taxes.

§ 105-270 - Repeal of laws imposing liability upon governing bodies of local units. - 105-270. Repeal of laws imposing liability upon governing bodies of...

Article 11 - Short Title, Purpose, and Definitions.

§ 105-271 - Official title. - 105-271. Official title. This Subchapter may be cited as the...

§ 105-272 - Purpose of Subchapter. - 105-272. Purpose of Subchapter. The purpose of this Subchapter is...

§ 105-273 - Definitions. - 105-273. Definitions. The following definitions apply in this Subchapter: (1)...

Article 12 - Property Subject to Taxation.

§ 105-274 - Property subject to taxation. - 105-274. Property subject to taxation. (a) All property, real and...

§ 105-275 - Property classified and excluded from the tax base. - 105-275. Property classified and excluded from the tax base. The...

§ 105-276 - Taxation of intangible personal property. - 105-276. Taxation of intangible personal property. Intangible personal property that...

§ 105-277 - Property classified for taxation at reduced rates; certain deductions. - 105-277. Property classified for taxation at reduced rates; certain deductions....

§ 105-277.01 - Certain farm products classified for taxation at reduced valuation. - 105-277.01. Certain farm products classified for taxation at reduced valuation....

§ 105-277.02 - Certain real property held for sale classified for taxation at reduced valuation. - 105-277.02. Certain real property held for sale classified for taxation...

§ 105-277.1 - Elderly or disabled property tax homestead exclusion. - 105-277.1. Elderly or disabled property tax homestead exclusion. (a) Exclusion....

§ 105-277.1B - Property tax homestead circuit breaker. - 105-277.1B. Property tax homestead circuit breaker. (a) Classification. - A...

§ 105-277.1C - Disabled veteran property tax homestead exclusion. - 105-277.1C. Disabled veteran property tax homestead exclusion. (a) Classification. -...

§ 105-277.1D - (See note for repeal.) Inventory property tax deferral. - 105-277.1D. (See note for repeal.) Inventory property tax deferral. (a)...

§ 105-277.1F - Uniform provisions for payment of deferred taxes. - 105-277.1F. Uniform provisions for payment of deferred taxes. (a) Scope....

§ 105-277.2 - Agricultural, horticultural, and forestland Definitions. - 105-277.2. Agricultural, horticultural, and forestland - Definitions. The following definitions...

§ 105-277.3 - Agricultural, horticultural, and forestland Classifications. - 105-277.3. Agricultural, horticultural, and forestland - Classifications. (a) Classes Defined....

§ 105-277.4 - Agricultural, horticultural and forestland Application; appraisal at use value; notice and appeal; deferred taxes. - 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use...

§ 105-277.5 - Agricultural, horticultural and forestland - Notice of change in use. - 105-277.5. Agricultural, horticultural and forestland - Notice of change in...

§ 105-277.6 - Agricultural, horticultural and forestland - Appraisal; computation of deferred tax. - 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred...

§ 105-277.7 - Use-Value Advisory Board. - 105-277.7. Use-Value Advisory Board. (a) Creation and Membership. - The...

§ 105-277.8 - Taxation of property of nonprofit homeowners' association. - 105-277.8. Taxation of property of nonprofit homeowners' association. (a) Except...

§ 105-277.9 - Taxation of property inside certain roadway corridors. - 105-277.9. Taxation of property inside certain roadway corridors. Real property...

§ 105-277.9A - (See note for repeal) Taxation of improved property inside certain roadway corridors. - 105-277.9A. (See note for repeal) Taxation of improved property inside...

§ 105-277.10 - Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer. - 105-277.10. Taxation of precious metals used or held for use...

§ 105-277.11 - Taxation of property subject to a development financing district agreement. - 105-277.11. Taxation of property subject to a development financing district...

§ 105-277.12 - Antique airplanes. - 105-277.12. Antique airplanes. (a) For the purpose of this section,...

§ 105-277.13 - Taxation of improvements on brownfields. - 105-277.13. Taxation of improvements on brownfields. (a) Qualifying improvements on...

§ 105-277.14 - Taxation of working waterfront property. - 105-277.14. Taxation of working waterfront property. (a) Definitions. - The...

§ 105-277.15 - (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land. - 105-277.15. Taxation of wildlife conservation land. (a) Definitions. - The...

§ 105-277.15A - Taxation of site infrastructure land. - 105-277.15A. Taxation of site infrastructure land. (a) Classification. - Site...

§ 105-277.16 - Taxation of low-income housing property. - 105-277.16. Taxation of low-income housing property. A North Carolina low-income...

§ 105-277.17 - Taxation of community land trust property. - 105-277.17. Taxation of community land trust property. (a) Classification. -...

§ 105-278 - Historic properties. - 105-278. Historic properties. (a) Real property designated as a historic...

§ 105-278.1 - Exemption of real and personal property owned by units of government. - 105-278.1. Exemption of real and personal property owned by units...

§ 105-278.2 - Burial property[Effective for taxes imposed for taxable years beginning before July 1, 2022] - 105-278.2. Burial property. [Effective for taxes imposed for taxable years...

§ 105-278.3 - Real and personal property used for religious purposes. - 105-278.3. Real and personal property used for religious purposes. (a)...

§ 105-278.4 - Real and personal property used for educational purposes. - 105-278.4. Real and personal property used for educational purposes. (a)...

§ 105-278.5 - Real and personal property of religious educational assemblies used for religious and educational purposes. - 105-278.5. Real and personal property of religious educational assemblies used...

§ 105-278.6 - Real and personal property used for charitable purposes. - 105-278.6. Real and personal property used for charitable purposes. (a)...

§ 105-278.6A - Qualified retirement facility. - 105-278.6A. Qualified retirement facility. (a) Classification. - Buildings, the land...

§ 105-278.7 - Real and personal property used for educational, scientific, literary, or charitable purposes. - 105-278.7. Real and personal property used for educational, scientific, literary,...

§ 105-278.8 - Real and personal property used for charitable hospital purposes. - 105-278.8. Real and personal property used for charitable hospital purposes....

§ 105-282.1 - Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax. - 105-282.1. Applications for property tax exemption or exclusion; annual review...

Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

§ 105-282.7 - Taxation of lessees and users of tax-exempt cropland or forestland. - 105-282.7. Taxation of lessees and users of tax-exempt cropland or...

§ 105-282.8 - Assessment and collection. - 105-282.8. Assessment and collection. The taxes levied under this Article...

Article 13 - Standards for Appraisal and Assessment.

§ 105-283 - Uniform appraisal standards. - 105-283. Uniform appraisal standards. All property, real and personal, shall...

§ 105-284 - Uniform assessment standard. - 105-284. Uniform assessment standard. (a) Except as otherwise provided in...

Article 14 - Time for Listing and Appraising Property for Taxation.

§ 105-285 - Date as of which property is to be listed and appraised. - 105-285. Date as of which property is to be listed...

§ 105-286 - Time for general reappraisal of real property. - 105-286. Time for general reappraisal of real property. (a) Octennial...

§ 105-287 - Changing appraised value of real property in years in which general reappraisal is not made. - 105-287. Changing appraised value of real property in years in...

Article 15 - Duties of Department and Property Tax Commission as to Assessments.

§ 105-288 - Property Tax Commission. - 105-288. Property Tax Commission. (a) Creation and Membership. - The...

§ 105-289 - Duties of Department of Revenue. - 105-289. Duties of Department of Revenue. (a) It is the...

§ 105-290 - Appeals to Property Tax Commission. - 105-290. Appeals to Property Tax Commission. (a) Duty to Hear...

§ 105-291 - Powers of Department and Commission. - 105-291. Powers of Department and Commission. (a) General Powers. -...

Article 16 - County Listing, Appraisal, and Assessing Officials.

§ 105-294 - County assessor. - 105-294. County assessor. (a) Appointment. - Persons occupying the position...

§ 105-295 - Oath of office for assessor. - 105-295. Oath of office for assessor. The assessor, as the...

§ 105-296 - Powers and duties of assessor. - 105-296. Powers and duties of assessor. (a) The county assessor...

§ 105-297 - Assistant assessor. - 105-297. Assistant assessor. The board of county commissioners may, upon...

§ 105-299 - Employment of experts. - 105-299. Employment of experts. The board of county commissioners may...

§ 105-300 - Tax commission. - 105-300. Tax commission. In all counties having a tax commission...

Article 17 - Administration of Listing.

§ 105-301 - Place for listing real property. - 105-301. Place for listing real property. All taxable real property...

§ 105-302 - In whose name real property is to be listed. - 105-302. In whose name real property is to be listed....

§ 105-302.1 - Reports on properties listed in name of unknown owner. - 105-302.1. Reports on properties listed in name of unknown owner....

§ 105-303 - Obtaining information on real property transfers; permanent listing. - 105-303. Obtaining information on real property transfers; permanent listing. (a)...

§ 105-304 - Place for listing tangible personal property. - 105-304. Place for listing tangible personal property. (a) Listing Instructions....

§ 105-305 - Place for listing intangible personal property. - 105-305. Place for listing intangible personal property. (a) Listing Instructions....

§ 105-306 - In whose name personal property is to be listed. - 105-306. In whose name personal property is to be listed....

§ 105-307 - Length of listing period; extension; preliminary work. - 105-307. Length of listing period; extension; preliminary work. (a) Listing...

§ 105-308 - Duty to list; penalty for failure. - 105-308. Duty to list; penalty for failure. Every person in...

§ 105-309 - What the abstract shall contain. - 105-309. What the abstract shall contain. (a) Each person whose...

§ 105-310 - Affirmation; penalty for false affirmation. - 105-310. Affirmation; penalty for false affirmation. There shall be annexed...

§ 105-310.1 - Electronic listing of personal property. - 105-310.1. Electronic listing of personal property. (a) Personal property may...

§ 105-311 - Listing and signing affirmation; use of agents, mail, and electronic listing. - 105-311. Listing and signing affirmation; use of agents, mail, and...

§ 105-312 - Discovered property; appraisal; penalty. - 105-312. Discovered property; appraisal; penalty. (a) Repealed by Session Laws...

Article 18 - Reports in Aid of Listing.

§ 105-313 - Report of property by multi-county business. - 105-313. Report of property by multi-county business. A taxpayer who...

§ 105-315 - Report by persons having custody of tangible personal property of others. - 105-315. Report by persons having custody of tangible personal property...

§ 105-316 - Reports by house trailer park, marina, and aircraft storage facility operators. - 105-316. Reports by house trailer park, marina, and aircraft storage...

§ 105-316.1 - Tax permit required to move mobile home. - 105-316.1. Tax permit required to move mobile home. (a) In...

§ 105-316.2 - Requirements for obtaining permit. - 105-316.2. Requirements for obtaining permit. (a) In order to obtain...

§ 105-316.3 - Issuance of permits. - 105-316.3. Issuance of permits. (a) Except as otherwise provided in...

§ 105-316.4 - Issuance of permits under repossession. - 105-316.4. Issuance of permits under repossession. Notwithstanding the provisions of...

§ 105-316.5 - Form of permit. - 105-316.5. Form of permit. The permit shall be in substantially...

§ 105-316.6 - Penalties for violations. - 105-316.6. Penalties for violations. (a) Any person required by G.S....

§ 105-316.7 - Mobile home defined. - 105-316.7. Mobile home defined. For the purpose of G.S. 105-316.1...

§ 105-316.8 - Taxable situs not presumed. - 105-316.8. Taxable situs not presumed. Nothing in G.S. 105-316.1 through...

Article 19 - Administration of Real and Personal Property Appraisal.

§ 105-317 - Appraisal of real property; adoption of schedules, standards, and rules. - 105-317. Appraisal of real property; adoption of schedules, standards, and...

§ 105-317.1 - (Effective for taxes imposed for taxable years beginning before July 1, 2019) Appraisal of personal property; elements to be considered. - 105-317.1. (Effective for taxes imposed for taxable years beginning before...

§ 105-317.2 - Report on transfers of real property. - 105-317.2. Report on transfers of real property. To facilitate the...

Article 20 - Approval, Preparation, Disposition of Records.

§ 105-318 - Forms for listing, appraising, and assessing property. - 105-318. Forms for listing, appraising, and assessing property. The Department...

§ 105-319 - Tax records; preparation of scroll and tax book. - 105-319. Tax records; preparation of scroll and tax book. (a)...

§ 105-320 - Tax receipts; preparation. - 105-320. Tax receipts; preparation. (a) No taxing unit shall adopt...

§ 105-321 - Disposition of tax records and receipts; order of collection. - 105-321. Disposition of tax records and receipts; order of collection....

Article 21 - Review and Appeals of Listings and Valuations.

§ 105-322 - County board of equalization and review. - 105-322. County board of equalization and review. (a) Personnel. -...

§ 105-323 - Giving effect to decisions of the board of equalization and review. - 105-323. Giving effect to decisions of the board of equalization...

§ 105-325 - Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned. - 105-325. Powers of board of county commissioners to change abstracts...

§ 105-325.1 - Special committee for motor vehicle appeals. - 105-325.1. Special committee for motor vehicle appeals. The board of...

Article 22 - Listing, Appraising, and Assessing by Cities and Towns.

§ 105-326 - Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county. - 105-326. Listing property for city and town taxation; duty of...

§ 105-327 - Appraisal and assessment of property subject to city and town taxation. - 105-327. Appraisal and assessment of property subject to city and...

§ 105-328 - Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county. - 105-328. Listing, appraisal, and assessment of property subject to taxation...

Article 22A - Motor Vehicles.

§ 105-330 - Definitions. - 105-330. Definitions. The following definitions apply in this Article: (1)...

§ 105-330.1 - Classification of motor vehicles. - 105-330.1. Classification of motor vehicles. (a) Classification. - All motor...

§ 105-330.2 - Appraisal, ownership, and situs. - 105-330.2. Appraisal, ownership, and situs. (a) Determination Date for Registered...

§ 105-330.3 - Listing requirements for classified motor vehicles; application for exempt status. - 105-330.3. Listing requirements for classified motor vehicles; application for exempt...

§ 105-330.4 - Due date, interest, and enforcement remedies. - 105-330.4. Due date, interest, and enforcement remedies. (a) Due Date....

§ 105-330.5 - Notice required; distribution and collection fees. - 105-330.5. Notice required; distribution and collection fees. (a) Notice for...

§ 105-330.6 - Motor vehicle tax year; transfer of plates; surrender of plates. - 105-330.6. Motor vehicle tax year; transfer of plates; surrender of...

§ 105-330.8 - Deadlines not extended. - 105-330.8. Deadlines not extended. Except as otherwise provided in this...

§ 105-330.9 - Antique automobiles. - 105-330.9. Antique automobiles. (a) Definition. - For the purpose of...

§ 105-330.10 - Disposition of interest. - 105-330.10. Disposition of interest. The interest collected on unpaid registration...

§ 105-330.11 - Memorandum of understanding. - 105-330.11. Memorandum of understanding. The Department of Revenue, acting through...

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...

Article 24 - Review and Enforcement of Orders.

§ 105-345 - Right of appeal; filing of exceptions. - 105-345. Right of appeal; filing of exceptions. (a) No party...

§ 105-345.1 - No evidence admitted on appeal; remission for further evidence. - 105-345.1. No evidence admitted on appeal; remission for further evidence....

§ 105-345.2 - Record on appeal; extent of review. - 105-345.2. Record on appeal; extent of review. (a) On appeal...

§ 105-345.3 - Relief pending review on appeal. - 105-345.3. Relief pending review on appeal. Pending judicial review, the...

§ 105-345.4 - Appeal to Supreme Court. - 105-345.4. Appeal to Supreme Court. In all appeals heard in...

§ 105-345.5 - Judgment on appeal enforced by mandamus. - 105-345.5. Judgment on appeal enforced by mandamus. In all cases...

§ 105-346 - Peremptory mandamus to enforce order when no appeal. - 105-346. Peremptory mandamus to enforce order when no appeal. (a)...

Article 25 - Levy of Taxes and Presumption of Notice.

§ 105-347 - Levy of property taxes. - 105-347. Levy of property taxes. Each year - not later...

§ 105-348 - All interested persons charged with notice of taxes. - 105-348. All interested persons charged with notice of taxes. All...

Article 26 - Collection and Foreclosure of Taxes.

§ 105-349 - Appointment, term, qualifications, and bond of tax collectors and deputies. - 105-349. Appointment, term, qualifications, and bond of tax collectors and...

§ 105-350 - General duties of tax collectors. - 105-350. General duties of tax collectors. It shall be the...

§ 105-351 - Authority of successor collector. - 105-351. Authority of successor collector. The successor in office of...

§ 105-352 - Delivery of tax receipts to tax collector; prerequisites; procedure upon default. - 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure...

§ 105-353 - Place for collection of taxes. - 105-353. Place for collection of taxes. Taxes shall be payable...

§ 105-354 - Collections for districts and other units of local government. - 105-354. Collections for districts and other units of local government....

§ 105-355 - Creation of tax lien; date as of which lien attaches. - 105-355. Creation of tax lien; date as of which lien...

§ 105-356 - Priority of tax liens. - 105-356. Priority of tax liens. (a) On Real Property. -...

§ 105-357 - Payment of taxes. - 105-357. Payment of taxes. (a) Medium of Payment. - Taxes...

§ 105-358 - Waiver of penalties; partial payments. - 105-358. Waiver of penalties; partial payments. (a) Waiver. - A...

§ 105-359 - Prepayments. - 105-359. Prepayments. (a) To Whom Made. - Payments of taxes...

§ 105-360 - Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax. - 105-360. Due date; interest for nonpayment of taxes; discounts for...

§ 105-361 - Statement of amount of taxes due. - 105-361. Statement of amount of taxes due. (a) Duty to...

§ 105-362 - Discharge of lien on real property. - 105-362. Discharge of lien on real property. (a) General Rule....

§ 105-363 - Remedies of cotenants and joint owners of real property. - 105-363. Remedies of cotenants and joint owners of real property....

§ 105-364 - Collection of taxes outside the taxing unit. - 105-364. Collection of taxes outside the taxing unit. (a) Duty...

§ 105-365 - Preference accorded taxes in liquidation of debtors' estates. - 105-365. Preference accorded taxes in liquidation of debtors' estates. In...

§ 105-365.1 - When and against whom collection remedies may be used. - 105-365.1. When and against whom collection remedies may be used....

§ 105-366 - Remedies against personal property. - 105-366. Remedies against personal property. (a) Authority to Proceed against...

§ 105-367 - Procedure for levy. - 105-367. Procedure for levy. (a) The levy upon the sale...

§ 105-368 - Procedure for attachment and garnishment. - 105-368. Procedure for attachment and garnishment. (a) Subject to the...

§ 105-369 - Advertisement of tax liens on real property for failure to pay taxes. - 105-369. Advertisement of tax liens on real property for failure...

§ 105-373 - Settlements. - 105-373. Settlements. (a) Annual Settlement of Tax Collector. - (1)...

§ 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgage. - 105-374. Foreclosure of tax lien by action in nature of...

§ 105-375 - In rem method of foreclosure. - 105-375. In rem method of foreclosure. (a) Intent of Section....

§ 105-376 - Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit. - 105-376. Taxing unit as purchaser at foreclosure sale; payment of...

§ 105-377 - Time for contesting validity of tax foreclosure title. - 105-377. Time for contesting validity of tax foreclosure title. Notwithstanding...

§ 105-378 - Limitation on use of remedies. - 105-378. Limitation on use of remedies. (a) Use of Remedies...

Article 27 - Refunds and Remedies.

§ 105-379 - Restriction on use of injunction and claim and delivery. - 105-379. Restriction on use of injunction and claim and delivery....

§ 105-380 - No taxes to be released, refunded, or compromised. - 105-380. No taxes to be released, refunded, or compromised. (a)...

§ 105-381 - Taxpayer's remedies. - 105-381. Taxpayer's remedies. (a) Statement of Defense. - Any taxpayer...

Article 28 - Special Duties to Pay Taxes.

§ 105-383 - Fiduciaries to pay taxes. - 105-383. Fiduciaries to pay taxes. (a) Duty to Pay. -...

§ 105-384 - Duties and liabilities of life tenant. - 105-384. Duties and liabilities of life tenant. (a) If real...

§ 105-385 - Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers. - 105-385. Duty to pay taxes on real property; judicial sales;...

§ 105-386 - Tax paid by holder of lien; remedy. - 105-386. Tax paid by holder of lien; remedy. If any...

Article 29 - Validations.

§ 105-387 through 105-392 - Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c777, s4(1). - 105-387 through 105-392: Recodified as 47-108.21 to 47-108.26 by Session...

Article 30 - General Provisions.

§ 105-394 - Immaterial irregularities. - 105-394. Immaterial irregularities. Immaterial irregularities in the listing, appraisal, or...

§ 105-395 - Application and effective date of Subchapter. - 105-395. Application and effective date of Subchapter. (a) The provisions...

§ 105-395.1 - Applicable date when due date falls on weekend, holiday, or closure date. - 105-395.1. Applicable date when due date falls on weekend, holiday,...

§ 105-404 - Transferred to G.S105-32 by Session Laws 1971, c806, s2. - 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c....

§ 105-407 - Transferred to G.S105-267.1 by Session Laws 1971, c806, s2. - 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c....

Article 31 - Rights of Parties Adjusted.

§ 105-412 - Transferred to G.S105-207 by Session Laws 1971, c806, s2. - 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c....

Article 33A - Agreements with United States or Other States.

§ 105-417.1 through 105-417.3 - Transferred to G.S105-268.1 through 105-268.3 by Session Laws 1971, c806, s2. - 105-417.1 through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by...

Article 36B - Tax on Motor Carriers.

§ 105-449.37 - Definitions; tax liability; application. - 105-449.37. Definitions; tax liability; application. (a) Definitions. - The following...

§ 105-449.38 - Tax levied. - 105-449.38. Tax levied. A road tax for the privilege of...

§ 105-449.39 - Credit for payment of motor fuel tax. - 105-449.39. Credit for payment of motor fuel tax. Every motor...

§ 105-449.40 - Secretary may require bond. - 105-449.40. Secretary may require bond. (a) Authority. - The Secretary...

§ 105-449.42 - Payment of tax. - 105-449.42. Payment of tax. The tax levied by this Article...

§ 105-449.42A - Leased motor vehicles. - 105-449.42A. Leased motor vehicles. (a) Lessor in Leasing Business. -...

§ 105-449.43 - Application of tax proceeds. - 105-449.43. Application of tax proceeds. Tax revenue collected under this...

§ 105-449.44 - How to determine the amount of fuel used in the State; presumption of amount used. - 105-449.44. How to determine the amount of fuel used in...

§ 105-449.45 - Returns of carriers. - 105-449.45. Returns of carriers. (a) Return. - A motor carrier...

§ 105-449.46 - Inspection of books and records. - 105-449.46. Inspection of books and records. The Secretary and his...

§ 105-449.47 - Licensure of vehicles. - 105-449.47. Licensure of vehicles. (a) Requirement. - A motor carrier...

§ 105-449.47A - Denial of license application and decal issuance. - 105-449.47A. Denial of license application and decal issuance. The Secretary...

§ 105-449.47B - Revocation of license. - 105-449.47B. Revocation of license. (a) Revocation. - The Secretary may...

§ 105-449.49 - Temporary permits. - 105-449.49. Temporary permits. (a) Permitting Service. - Upon application to...

§ 105-449.51 - Violations declared to be misdemeanors. - 105-449.51. Violations declared to be misdemeanors. A person who operates...

§ 105-449.52 - Civil penalties applicable to motor carriers. - 105-449.52. Civil penalties applicable to motor carriers. (a) Penalty. -...

§ 105-449.54 - Commissioner of Motor Vehicles made process agent of nonresident motor carriers. - 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident...

§ 105-449.57 - Cooperative agreements between jurisdictions. - 105-449.57. Cooperative agreements between jurisdictions. (a) Authority. - The Secretary...

Article 36C - Gasoline, Diesel, and Blends.

§ 105-449.60 - Definitions. - 105-449.60. Definitions. The following definitions apply in this Article: (1)...

§ 105-449.61 - Tax restrictions; administration. - 105-449.61. Tax restrictions; administration. (a) No Local Tax. - A...

§ 105-449.62 - Nature of tax. - 105-449.62. Nature of tax. This Article imposes a tax on...

§ 105-449.65 - List of persons who must have a license. - 105-449.65. List of persons who must have a license. (a)...

§ 105-449.66 - Importer licensing. - 105-449.66. Importer licensing. An applicant for a license as an...

§ 105-449.67 - List of persons who may obtain a license. - 105-449.67. List of persons who may obtain a license. A...

§ 105-449.68 - Restrictions on who can get a license as a distributor. - 105-449.68. Restrictions on who can get a license as a...

§ 105-449.69 - How to apply for a license. - 105-449.69. How to apply for a license. (a) General. -...

§ 105-449.69A - Temporary license during disaster response period. - 105-449.69A. Temporary license during disaster response period. (a) Temporary License....

§ 105-449.70 - Supplier election to collect tax on out-of-state removals. - 105-449.70. Supplier election to collect tax on out-of-state removals. (a)...

§ 105-449.71 - Permissive supplier election to collect tax on out-of-state removals. - 105-449.71. Permissive supplier election to collect tax on out-of-state removals....

§ 105-449.72 - Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds. - 105-449.72. Bond or letter of credit required as a condition...

§ 105-449.73 - Denial of license application. - 105-449.73. Denial of license application. The Secretary may refuse to...

§ 105-449.74 - Issuance of license. - 105-449.74. Issuance of license. Upon approval of an application, the...

§ 105-449.75 - Licensee must notify the Secretary of discontinuance of business. - 105-449.75. Licensee must notify the Secretary of discontinuance of business....

§ 105-449.76 - Cancellation or revocation of license. - 105-449.76. Cancellation or revocation of license. (a) Cancellation. - The...

§ 105-449.77 - Records and lists of license applicants and license holders. - 105-449.77. Records and lists of license applicants and license holders....

§ 105-449.80 - Tax rate. - 105-449.80. Tax rate. (a) Rate. - For the period that...

§ 105-449.81 - Excise tax on motor fuel. - 105-449.81. Excise tax on motor fuel. An excise tax at...

§ 105-449.82 - Liability for tax on removals from a refinery or terminal. - 105-449.82. Liability for tax on removals from a refinery or...

§ 105-449.83 - Liability for tax on imports. - 105-449.83. Liability for tax on imports. (a) By System Transfer....

§ 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel. - 105-449.83A. Liability for tax on fuel grade ethanol and biodiesel....

§ 105-449.84 - Liability for tax on blended fuel. - 105-449.84. Liability for tax on blended fuel. (a) On Blender....

§ 105-449.84A - Liability for tax on behind-the-rack transfers. - 105-449.84A. Liability for tax on behind-the-rack transfers. The excise tax...

§ 105-449.85 - Compensating tax on and liability for unaccounted for motor fuel losses at a terminal. - 105-449.85. Compensating tax on and liability for unaccounted for motor...

§ 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles. - 105-449.86. Tax on and liability for dyed diesel fuel used...

§ 105-449.87 - Backup tax and liability for the tax. - 105-449.87. Backup tax and liability for the tax. (a) Tax....

§ 105-449.88 - Exemptions from the excise tax. - 105-449.88. Exemptions from the excise tax. The excise tax on...

§ 105-449.88A - Liability for tax due on motor fuel designated as exempt by the use of cards or codes. - 105-449.88A. Liability for tax due on motor fuel designated as...

§ 105-449.89 - Restrictions on removal of motor fuel from terminal. - 105-449.89. Restrictions on removal of motor fuel from terminal. (a)...

§ 105-449.90 - When tax return and payment are due. - 105-449.90. When tax return and payment are due. (a) Filing...

§ 105-449.90A - Payment by supplier of destination state tax collected on exported motor fuel. - 105-449.90A. Payment by supplier of destination state tax collected on...

§ 105-449.91 - Remittance of tax to supplier. - 105-449.91. Remittance of tax to supplier. (a) Distributor. - A...

§ 105-449.92 - Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice. - 105-449.92. Notice to suppliers of cancellation, revocation, or reissuance of...

§ 105-449.93 - Percentage discount for licensed distributors and some licensed importers. - 105-449.93. Percentage discount for licensed distributors and some licensed importers....

§ 105-449.95 - Recodified as G.S105-449.105B by Session Laws 2009-445, s35(a), effective January 1, 2010. - 105-449.95: Recodified as G.S. 105-449.105B by Session Laws 2009-445, s....

§ 105-449.96 - Information required on return filed by supplier. - 105-449.96. Information required on return filed by supplier. A return...

§ 105-449.97 - Deductions and discounts allowed a supplier when filing a return. - 105-449.97. Deductions and discounts allowed a supplier when filing a...

§ 105-449.98 - Duties of supplier concerning payments by distributors, exporters, and importers. - 105-449.98. Duties of supplier concerning payments by distributors, exporters, and...

§ 105-449.99 - Returns and discounts of importers. - 105-449.99. Returns and discounts of importers. (a) Return. - A...

§ 105-449.100 - Terminal operator to file informational return showing changes in amount of motor fuel at the terminal. - 105-449.100. Terminal operator to file informational return showing changes in...

§ 105-449.101 - Motor fuel transporter to file informational return showing deliveries of motor fuel. - 105-449.101. Motor fuel transporter to file informational return showing deliveries...

§ 105-449.102 - Distributor to file return showing exports from a bulk plant. - 105-449.102. Distributor to file return showing exports from a bulk...

§ 105-449.104 - Use of name and account number on return. - 105-449.104. Use of name and account number on return. When...

§ 105-449.105 - Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use. - 105-449.105. Monthly refunds for tax paid on exempt fuel, lost...

§ 105-449.105A - Monthly refunds for kerosene. - 105-449.105A. Monthly refunds for kerosene. (a) Refund for Undyed Kerosene...

§ 105-449.105B - Monthly hold harmless refunds for licensed distributors and some licensed importers. - 105-449.105B. Monthly hold harmless refunds for licensed distributors and some...

§ 105-449.106 - Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use. - 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile...

§ 105-449.107 - Annual refunds for certain vehicles with power attachments. - 105-449.107. Annual refunds for off-highway use and use by certain...

§ 105-449.107A - Sales tax due on motor fuel. - 105-449.107A. Sales tax due on motor fuel. (a) Sales Tax...

§ 105-449.108 - When an application for a refund is due. - 105-449.108. When an application for a refund is due. (a)...

§ 105-449.110 - Review of refund application and payment of refund. - 105-449.110. Review of refund application and payment of refund. (a)...

§ 105-449.114 - Authority for agreement with Eastern Band of Cherokee Indians. - 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians....

§ 105-449.115 - Shipping document required to transport motor fuel by railroad tank car or transport truck. - 105-449.115. Shipping document required to transport motor fuel by railroad...

§ 105-449.115A - Shipping document required to transport fuel by tank wagon. - 105-449.115A. Shipping document required to transport fuel by tank wagon....

§ 105-449.117 - Penalties for highway use of dyed diesel or other non-tax-paid fuel. - 105-449.117. Penalties for highway use of dyed diesel or other...

§ 105-449.118 - Civil penalty for buying or selling non-tax-paid motor fuel. - 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel....

§ 105-449.118A - Civil penalty for refusing to allow the taking of a motor fuel sample. - 105-449.118A. Civil penalty for refusing to allow the taking of...

§ 105-449.119 - Review of civil penalty assessment. - 105-449.119. Review of civil penalty assessment. A person who denies...

§ 105-449.120 - Acts that are misdemeanors. - 105-449.120. Acts that are misdemeanors. (a) Class 1. - A...

§ 105-449.121 - Record-keeping requirements; inspection authority. - 105-449.121. Record-keeping requirements; inspection authority. (a) What Must Be Kept....

§ 105-449.122 - Equipment requirements. - 105-449.122. Equipment requirements. (a) Metered Pumps. - All motor fuel...

§ 105-449.123 - Marking requirements for dyed fuel storage facilities. - 105-449.123. Marking requirements for dyed fuel storage facilities. (a) Requirements....

§ 105-449.125 - Distribution of tax revenue among various funds and accounts. - 105-449.125. Distribution of tax revenue among various funds and accounts....

§ 105-449.126 - Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund. - 105-449.126. Distribution of part of Highway Fund allocation to Wildlife...

Article 36D - Alternative Fuel.

§ 105-449.130 - Definitions. - 105-449.130. Definitions. The following definitions apply in this Article: (1)...

§ 105-449.131 - List of persons who must have a license. - 105-449.131. List of persons who must have a license. A...

§ 105-449.132 - How to apply for a license. - 105-449.132. How to apply for a license. To obtain a...

§ 105-449.133 - Bond or letter of credit required as a condition of obtaining and keeping certain licenses. - 105-449.133. Bond or letter of credit required as a condition...

§ 105-449.134 - Denial, revocation, or cancellation of license. - 105-449.134. Denial, revocation, or cancellation of license. The Secretary may...

§ 105-449.135 - Issuance of license; notification of changes. - 105-449.135. Issuance of license; notification of changes. (a) Issuance. -...

§ 105-449.136 - Tax on alternative fuel. - 105-449.136. Tax on alternative fuel. (a) Rate. - A tax...

§ 105-449.137 - Liability for and payment of the tax. - 105-449.137. Liability for and payment of the tax. (a) Liability....

§ 105-449.138 - Requirements for bulk end-users and retailers. - 105-449.138. Requirements for bulk end-users and retailers. (a) Informational Return....

§ 105-449.139 - Miscellaneous provisions. - 105-449.139. Miscellaneous provisions. (a) Records. - A licensee must keep...

Article 38 - Equitable Distribution between Local Governments.

§ 105-458 - Apportionment of payments in lieu of taxes between local units. - 105-458. Apportionment of payments in lieu of taxes between local...

§ 105-459 - Proration of T.V.Afunds. - 105-459. Proration of T.V.A. funds. The Department of Revenue shall...

§ 105-460 - Distribution of funds by State Treasurer. - 105-460. Distribution of funds by State Treasurer. The Treasurer of...

§ 105-461 - Duty of finance officer, etc. - 105-461. Duty of finance officer, etc. The finance officer or...

§ 105-462 - Local units entitled to benefits; prerequisite for payments. - 105-462. Local units entitled to benefits; prerequisite for payments. Any...

Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.

§ 105-463 - Short title. - 105-463. Short title. This Article shall be known as the...

§ 105-464 - Purpose and intent. - 105-464. Purpose and intent. It is the purpose of this...

§ 105-465 - County election as to adoption of local sales and use tax. - 105-465. County election as to adoption of local sales and...

§ 105-466 - Levy of tax. - 105-466. Levy of tax. (a) In the event a majority...

§ 105-467 - Scope of sales tax. - 105-467. Scope of sales tax. (a) Sales Tax. - The...

§ 105-468 - Scope of use tax. - 105-468. Scope of use tax. The use tax authorized by...

§ 105-468.1 - Certain building materials exempt from sales and use taxes. - 105-468.1. Certain building materials exempt from sales and use taxes....

§ 105-469 - Secretary to collect and administer local sales and use tax. - 105-469. Secretary to collect and administer local sales and use...

§ 105-471 - Retailer to collect sales tax. - 105-471. Retailer to collect sales tax. Every person liable for...

§ 105-472 - Disposition and distribution of taxes collected. - 105-472. Disposition and distribution of taxes collected. (a) County Allocation....

§ 105-473 - Repeal of levy. - 105-473. Repeal of levy. (a) The board of elections of...

§ 105-474 - Definitions; construction of Article; remedies and penalties. - 105-474. Definitions; construction of Article; remedies and penalties. The definitions...

Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.

§ 105-480 - Short title. - 105-480. Short title. This Article shall be known as the...

§ 105-481 - Purpose and intent. - 105-481. Purpose and intent. It is the purpose of this...

§ 105-482 - Limitations. - 105-482. Limitations. This Article applies only to counties that levy...

§ 105-483 - Levy and collection of additional taxes. - 105-483. Levy and collection of additional taxes. Any county subject...

§ 105-484 - Form of ballot. - 105-484. Form of ballot. (a) The form of the question...

§ 105-486 - Distribution of additional taxes. - 105-486. Distribution of additional taxes. (a) County Allocation. - The...

§ 105-487 - Use of additional tax revenue by counties. - 105-487. Use of additional tax revenue by counties. (a) Except...

Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

§ 105-495 - Short title. - 105-495. Short title. This Article shall be known as the...

§ 105-496 - Purpose and intent. - 105-496. Purpose and intent. It is the purpose of this...

§ 105-497 - Limitations. - 105-497. Limitations. This Article applies only to counties that levy...

§ 105-498 - Levy and collection of additional taxes. - 105-498. Levy and collection of additional taxes. Any county subject...

§ 105-499 - Form of ballot. - 105-499. Form of ballot. (a) The form of the question...

§ 105-501 - Distribution of additional taxes. - 105-501. Distribution of additional taxes. (a) Method. - The Secretary...

§ 105-502 - Use of additional tax revenue by counties. - 105-502. Use of additional tax revenue by counties. (a) Restriction....

§ 105-503 - Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c666, s4. - 105-503: Recodified as 115C-440.1 by Session Laws 1995 (Regular Session,...

Article 43 - Local Government Sales and Use Taxes for Public Transportation.

§ 105-506 - Short title; purpose. - 105-506. Short title; purpose. This Article is the Local Government...

§ 105-506.1 - Definitions. - 105-506.1. Definitions. The definitions in G.S. 105-164.3 and the following...

§ 105-506.2 - Exemption of food. - 105-506.2. Exemption of food. A tax levied under this Article...

§ 105-507 - Limitations. - 105-507. Limitations. A county may not levy a tax under...

§ 105-507.1 - Local election on adoption of sales and use tax. - 105-507.1. Local election on adoption of sales and use tax....

§ 105-507.2 - Levy and collection of sales and use tax. - 105-507.2. Levy and collection of sales and use tax. If...

§ 105-507.3 - Distribution and use of taxes. - 105-507.3. Distribution and use of taxes. (a) Distribution. - The...

§ 105-507.4 - Applicability. - 105-507.4. Applicability. This Part applies only to Mecklenburg County. (1997-417,...

§ 105-508 - Special districts. - 105-508. Special districts. (a) Authority. - A transportation authority may...

§ 105-508.1 - Limitations. - 105-508.1. Limitations. A transportation authority may not levy a tax...

§ 105-508.2 - Distribution and use of taxes. - 105-508.2. Distribution and use of taxes. (a) Distribution. - The...

§ 105-509 - Local election on adoption of sales and use tax regional public transportation authority. - 105-509. Local election on adoption of sales and use tax...

§ 105-509.1 - Levy and collection of sales and use tax - regional public transportation authority. - 105-509.1. Levy and collection of sales and use tax -...

§ 105-510 - Local election on adoption of sales and use tax regional transportation authority. - 105-510. Local election on adoption of sales and use tax...

§ 105-510.1 - Levy and collection of sales and use tax - regional transportation authority. - 105-510.1. Levy and collection of sales and use tax -...

§ 105-511 - Applicability. - 105-511. Applicability. This Part applies only in counties other than...

§ 105-511.1 - Limitations. - 105-511.1. Limitations. A county may not levy a tax under...

§ 105-511.2 - Local election on adoption of sales and use tax. - 105-511.2. Local election on adoption of sales and use tax....

§ 105-511.3 - Levy and collection of sales and use tax. - 105-511.3. Levy and collection of sales and use tax. If...

§ 105-511.4 - Distribution and use of taxes. - 105-511.4. Distribution and use of taxes. (a) Distribution. - The...

Article 44 - Local Government Hold Harmless and Allocation Provisions.

§ 105-524 - Distribution of additional sales tax revenue for economic development, public education, and community colleges. - 105-524. Distribution of additional sales tax revenue for economic development,...

Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.

§ 105-535 - Short title. - 105-535. Short title. This Article is the One-Quarter Cent (1/4...

§ 105-536 - Limitations. - 105-536. Limitations. This Article applies only to counties that levy...

§ 105-537 - Levy. - 105-537. Levy. (a) Authority. - If the majority of those...

§ 105-538 - Administration of taxes. - 105-538. Administration of taxes. The Secretary shall, on a monthly...

Article 50 - Regional Transit Authority Vehicle Rental Tax.

§ 105-550 - Definitions. - 105-550. Definitions. The definitions in G.S. 105-164.3 and the following...

§ 105-551 - Tax on gross receipts authorized. - 105-551. Tax on gross receipts authorized. (a) Tax. - The...

§ 105-552 - Collection and administration of gross receipts tax. - 105-552. Collection and administration of gross receipts tax. (a) Effective...

§ 105-553 - Exemptions and refunds. - 105-553. Exemptions and refunds. No exemptions are allowed from a...

§ 105-554 - Use of tax proceeds. - 105-554. Use of tax proceeds. An Authority that levies a...

§ 105-555 - Repeal of tax or decrease in tax rate. - 105-555. Repeal of tax or decrease in tax rate. The...

Article 51 - Regional Transit Authority Registration Tax.

§ 105-560 - Definitions. - 105-560. Definitions. (1) Authority. - Any of the following: a....

§ 105-561 - Authority registration tax authorized. - 105-561. Authority registration tax authorized. (a) Tax Authorized. - The...

§ 105-562 - Collection and scope. - 105-562. Collection and scope. (a) Collection. - A tax or...

§ 105-563 - Modification or repeal of tax. - 105-563. Modification or repeal of tax. The Board of Trustees...

§ 105-564 - Distribution and use of proceeds. - 105-564. Distribution and use of proceeds. The Authority shall retain...

Article 52 - County Vehicle Registration Tax.

§ 105-570 - County Vehicle Registration Tax; shared with municipalities. - 105-570. County Vehicle Registration Tax; shared with municipalities. (a) A...

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North Carolina General Statutes Chapter 105 - Taxation

North Carolina General Statutes
Chapter 105 - Taxation