Source: https://www.ncleg.gov/Laws/GeneralStatuteSections/105
Timestamp: 2019-01-18 05:14:01
Document Index: 586928127

Matched Legal Cases: ['§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105']

Chapter 105 - Taxation.
G.S. 105-1
§ 105-1. Title and purpose of Subchapter.
G.S. 105-1.1
§ 105-1.1. Supremacy of State Constitution.
Article 1 - Inheritance Tax.
G.S. 105-2 through 105-32
§§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.
Article 1A - Estate Taxes.
G.S. 105-32.1
§ 105-32.1: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.2
§ 105-32.2: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.3
§ 105-32.3: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.4
§ 105-32.4: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.5
§ 105-32.5: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.6
§ 105-32.6: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.7
§ 105-32.7: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
G.S. 105-32.8
§ 105-32.8: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
Article 2 - Privilege Taxes.
G.S. 105-33
§ 105-33. Taxes under this Article.
G.S. 105-33.1
§ 105-33.1. Definitions.
G.S. 105-34
§ 105-34: Repealed by Session Laws 1979, c. 63.
G.S. 105-35
§ 105-35: Repealed by Session Laws 1979, c. 72.
G.S. 105-36 through 105-37
§§ 105-36 through 105-37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-37.1
§ 105-37.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-37.2
§ 105-37.2: Repealed by Session Law 1998-96, s. 3.
G.S. 105-38
§ 105-38: Repealed by Session Laws 1999-337, s. 14(b).
G.S. 105-38.1
§ 105-38.1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-39
§ 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
G.S. 105-40
§ 105-40: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
G.S. 105-41
G.S. 105-41.1
§ 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
G.S. 105-42
§ 105-42: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-43
§ 105-43. Repealed by Session Laws 1973, c. 1195, s. 8.
G.S. 105-44
§ 105-44: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
G.S. 105-45 through 105-46
§§ 105-45 through 46: Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
G.S. 105-47
§ 105-47: Repealed by Session Laws 1979, c. 69.
G.S. 105-48
§ 105-48: Repealed by Session Laws 1979, c. 67.
G.S. 105-48.1
§ 105-48.1: Repealed by Session Laws 1981, c. 7.
G.S. 105-49
§ 105-49: Repealed by Session Laws 1989, c. 584, s. 10.
G.S. 105-50
§ 105-50: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-51
§ 105-51: Repealed by Session Laws 1989, c. 584, s. 12.
G.S. 105-51.1
§ 105-51.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-52
§ 105-52: Repealed by Session Laws 1979, c. 16, s. 1.
G.S. 105-53 through 105-55
§§ 105-53 through 105-55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-56
§ 105-56: Repealed by Session Laws 1981, c. 5.
G.S. 105-57
§ 105-57: Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
G.S. 105-58
§ 105-58: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-59
§ 105-59: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
G.S. 105-60 through 105-61
§§ 105-60 through 105-61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-61.1
§ 105-61.1: Repealed by Session Laws 1989, c. 584, s. 17.
G.S. 105-62
§ 105-62: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-63
§ 105-63: Repealed by Session Laws 1979, c. 65.
G.S. 105-64
§ 105-64: Repealed by Session Laws 1989, c. 584, s. 19.
G.S. 105-64.1
§ 105-64.1: Repealed by Session Laws 1989, c. 584, s. 19.
G.S. 105-65 through 105-65.1
§§ 105-65 through 105-65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.
G.S. 105-65.2
§ 105-65.2: Repealed by Session Laws 1989, c. 584, s. 19.
G.S. 105-66
§ 105-66: Repealed by Session Laws 1989, c. 584, s. 19.
G.S. 105-66.1
§ 105-66.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-67
§ 105-67: Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
G.S. 105-68
§ 105-68: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
G.S. 105-69
§ 105-69: Repealed by Session Laws 1973, c. 1200, s. 1.
G.S. 105-70
§ 105-70: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-71
§ 105-71: Repealed by Session Laws 1979, c. 70.
G.S. 105-72
§ 105-72: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-73
§ 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
G.S. 105-74
§ 105-74: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-75
§ 105-75: Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
G.S. 105-75.1
§ 105-75.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-76
§ 105-76: Repealed by Session Laws 1979, c. 62.
G.S. 105-77
§ 105-77: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-78
§ 105-78: Repealed by Session Laws 1979, c. 66.
G.S. 105-79
§ 105-79: Repealed by Session Laws 1979, c. 150, s. 4.
G.S. 105-80
§ 105-80: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-81
§ 105-81. Repealed by Session Laws 1947, c. 501, s. 2.
G.S. 105-82
§ 105-82: Repealed by Session Laws 1989, c. 584, s. 24.
G.S. 105-83
G.S. 105-84
§ 105-84: Repealed by Session Laws 1979, c. 150, s. 5.
G.S. 105-85 through 105-86
§§ 105-85 through 105-86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-87
§ 105-87: Repealed by Session Laws 1981, c. 6.
G.S. 105-89 through 105-90
§§ 105-89 through 105-90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-90.1
§ 105-90.1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
G.S. 105-91
§ 105-91: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-92
§ 105-92: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
G.S. 105-93
§ 105-93: Repealed by Session Laws 1979, c. 68.
G.S. 105-94
§ 105-94. Repealed by Session Laws 1947, c. 501, s. 2.
G.S. 105-95
§ 105-95. Repealed by Session Laws 1947, c. 831, s. 2.
G.S. 105-96
§ 105-96: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
G.S. 105-97 through 105-99
§§ 105-97 through 105-99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-100
§ 105-100: Repealed by Session Laws 1979, c. 64.
G.S. 105-101
§ 105-101: Repealed by Session Laws 1979, c. 85, s. 1.
G.S. 105-102
§ 105-102: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
G.S. 105-102.1
§ 105-102.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-102.2
§ 105-102.2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
G.S. 105-102.3
§ 105-102.3: Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.
G.S. 105-102.4
§ 105-102.4: Repealed by Session Laws 1989, c. 584, s. 35.
G.S. 105-102.5
§ 105-102.5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
G.S. 105-102.6
§ 105-102.6: Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.
G.S. 105-103
§ 105-103. Unlawful to operate without license.
G.S. 105-104
§ 105-104: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-105
§ 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
G.S. 105-106
§ 105-106. Effect of change in name of firm.
G.S. 105-107
§ 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
G.S. 105-108
§ 105-108. Property used in a licensed business not exempt from taxation.
G.S. 105-109
§ 105-109. Obtaining license and paying tax.
G.S. 105-109.1
§ 105-109.1. Repealed by Session Laws 1999-337, s.16.
G.S. 105-110
§ 105-110: Repealed by Session Laws 1998-212, s. 29A.14(b).
G.S. 105-111
§ 105-111: Repealed by Session Laws 2001-414, s. 2.
G.S. 105-112
§ 105-112: Repealed by Session Laws 1998-212, s. 29A.14(c).
G.S. 105-113
§ 105-113. Repealed by Session Laws 1999-337, s. 17.
G.S. 105-113.1
§ 105-113.1: Deleted.
Article 2A - Tobacco Products Tax.
G.S. 105-113.2
G.S. 105-113.3
G.S. 105-113.4
G.S. 105-113.4A
G.S. 105-113.4B
G.S. 105-113.4C
G.S. 105-113.4D
G.S. 105-113.4E
G.S. 105-113.5
G.S. 105-113.6
G.S. 105-113.7
G.S. 105-113.8
G.S. 105-113.9
G.S. 105-113.10
G.S. 105-113.11
G.S. 105-113.12
G.S. 105-113.13
G.S. 105-113.14 through 105-113.15
G.S. 105-113.16
G.S. 105-113.17
G.S. 105-113.18
G.S. 105-113.19 through 105-113.20
G.S. 105-113.21
G.S. 105-113.22 through 105-113.23
G.S. 105-113.24
G.S. 105-113.25
G.S. 105-113.26
G.S. 105-113.27
G.S. 105-113.28
G.S. 105-113.29
§ 105-113.29. Unlicensed place of business.
G.S. 105-113.30
G.S. 105-113.31
G.S. 105-113.32
G.S. 105-113.33
G.S. 105-113.34
G.S. 105-113.35
G.S. 105-113.36
G.S. 105-113.37
G.S. 105-113.38
G.S. 105-113.39
G.S. 105-113.40
G.S. 105-113.40A
Article 2B - Soft Drink Tax.
G.S. 105-113.41 through 105-113.67
§§ 105-113.41 through 105-113.67: Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.
Article 2C - Alcoholic Beverage License and Excise Taxes.
G.S. 105-113.68
§ 105-113.68. Definitions; scope.
G.S. 105-113.69
§ 105-113.69. License tax; effect of license.
G.S. 105-113.70
§ 105-113.70. Issuance, duration, transfer of license.
G.S. 105-113.71
§ 105-113.71. Local government may refuse to issue license.
G.S. 105-113.72
§ 105-113.72: Repealed by Session Laws 1998-95, s. 17.
G.S. 105-113.73
§ 105-113.73. Misdemeanor.
G.S. 105-113.74
§ 105-113.74: Repealed by Session Laws 1998-95, s. 18.
G.S. 105-113.75
§ 105-113.75: Repealed by Session Laws 1998-95, s. 19.
G.S. 105-113.76
§ 105-113.76: Repealed by Session Laws 1998-95, s. 20.
G.S. 105-113.77
§ 105-113.77. City beer and wine retail licenses.
G.S. 105-113.78
§ 105-113.78. County beer and wine retail licenses.
G.S. 105-113.79
§ 105-113.79. City wholesaler license.
G.S. 105-113.80
§ 105-113.80. Excise taxes on beer, wine, and liquor.
G.S. 105-113.81
§ 105-113.81. Exemptions.
G.S. 105-113.81A
§ 105-113.81A: Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
G.S. 105-113.82
§ 105-113.82. Distribution of part of beer and wine taxes.
G.S. 105-113.83
§ 105-113.83. Payment of excise taxes.
G.S. 105-113.83A
G.S. 105-113.84
§ 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee.
G.S. 105-113.85
§ 105-113.85. Discount.
G.S. 105-113.86
§ 105-113.86. Bond or irrevocable letter of credit.
G.S. 105-113.87
§ 105-113.87. Refund for excise tax paid on sacramental wine.
G.S. 105-113.88
§ 105-113.88. Record-keeping requirements.
G.S. 105-113.89
§ 105-113.89. Other applicable administrative provisions.
G.S. 105-113.90 through 105-113.91
§§ 105-113.90, 105-113.91: Repealed by Session Laws 1985, c. 114, s. 1.
G.S. 105-113.92
§ 105-113.92: Repealed by Session Laws 1981, c. 747, s. 25.
G.S. 105-113.93
§ 105-113.93: Repealed by Session Laws 1985, c. 114, s. 1.
G.S. 105-113.94
§ 105-113.94: Repealed by Session Laws 1975, c. 53, s. 3.
G.S. 105-113.95 through 105-113.104
§§ 105-113.95 through 105-113.104: Repealed by Session Laws 1985, c. 114, s. 1.
Article 2D - Unauthorized Substances Taxes.
G.S. 105-113.105
§ 105-113.105. Purpose.
G.S. 105-113.106
§ 105-113.106. Definitions.
G.S. 105-113.107
§ 105-113.107. Excise tax on unauthorized substances.
G.S. 105-113.107A
§ 105-113.107A. Exemptions.
G.S. 105-113.108
§ 105-113.108. Reports; revenue stamps.
G.S. 105-113.109
§ 105-113.109. When tax payable.
G.S. 105-113.110
§ 105-113.110: Repealed by Session Laws 1995, c. 340, s. 1.
G.S. 105-113.110A
§ 105-113.110A. Administration.
G.S. 105-113.111
§ 105-113.111. Assessments.
G.S. 105-113.112
§ 105-113.112. Confidentiality of information.
G.S. 105-113.113
§ 105-113.113. Use of tax proceeds.
Article 3 - Franchise Tax.
G.S. 105-114
G.S. 105-114.1
G.S. 105-115
G.S. 105-116
G.S. 105-116.1
G.S. 105-117 through 115-118
G.S. 105-119
G.S. 105-120
G.S. 105-120.1
G.S. 105-120.2
G.S. 105-121
G.S. 105-121.1
G.S. 105-122
G.S. 105-122.1
G.S. 105-123
G.S. 105-124
G.S. 105-125
G.S. 105-126
G.S. 105-127
G.S. 105-128
G.S. 105-129
G.S. 105-129.1
Article 3A - Tax Incentives For New And Expanding Businesses.
G.S. 105-129.2
§§ 105-129.2 through 105-129.13: Repealed effective for business activities occurring on or after January 1, 2007.
G.S. 105-129.2A
G.S. 105-129.3
G.S. 105-129.3A
G.S. 105-129.3B
G.S. 105-129.4
G.S. 105-129.5
G.S. 105-129.6
G.S. 105-129.7
G.S. 105-129.8
G.S. 105-129.9
G.S. 105-129.9A
G.S. 105-129.10
G.S. 105-129.11
G.S. 105-129.12
G.S. 105-129.12A
G.S. 105-129.13
G.S. 105-129.14
§ 105-129.14: Reserved for future codification purposes.
Article 3B - Business and Energy Tax Credits.
G.S. 105-129.15
§ 105-129.15. Definitions.
G.S. 105-129.15A
§§ 105-129.15A, 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
G.S. 105-129.16
G.S. 105-129.16A
G.S. 105-129.16B
§ 105-129.16B: Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.
G.S. 105-129.16C
§ 105-129.16C: Repealed effective for taxable years beginning on or after January 1, 2006.
G.S. 105-129.16D
G.S. 105-129.16E
§ 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection-(d) of this section.
G.S. 105-129.16F
§ 105-129.16F. (Repealed for taxable years beginning on or after January 1, 2014) Credit for biodiesel producers.
G.S. 105-129.16G
§ 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2014) Work Opportunity Tax Credit.
G.S. 105-129.16H
§ 105-129.16H. (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.
G.S. 105-129.16I
§ 105-129.16I. (Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility.
G.S. 105-129.16J
§ 105-129.16J. Temporary unemployment insurance refundable tax credit.
G.S. 105-129.17
§ 105-129.17. Tax election; cap.
G.S. 105-129.18
§ 105-129.18. (See Editor's note for repeal) Substantiation.
G.S. 105-129.19
§ 105-129.19. Report.
G.S. 105-129.20 through 105-129.24
§§ 105-129.20 through 105-129.24. Reserved for future codification purposes.
Article 3C - Tax Incentives for Recycling Facilities.
G.S. 105-129.27
§ 105-129.27. Credit for investing in major recycling facility.
G.S. 105-129.28
§ 105-129.28: Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008.
G.S. 105-129.29 through 105-129.34
§§ 105-129.29 through 105-129.34. Reserved for future codification purposes.
Article 3D - Historic Rehabilitation Tax Credits.
G.S. 105-129.36A
G.S. 105-129.38
G.S. 105-129.39
Article 3E - Low-Income Housing Tax Credits.
G.S. 105-129.40
§ 105-129.40. (See Editor's note for repeal) Scope and definitions.
G.S. 105-129.41
§ 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
G.S. 105-129.42
§ 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
G.S. 105-129.43
§ 105-129.43. (See Editor's note for repeal) Substantiation.
G.S. 105-129.44
§ 105-129.44. (See note for repeal) Report.
G.S. 105-129.45
§ 105-129.45. Sunset.
G.S. 105-129.46
§ 105-129.46: Reserved for future codification purposes.
G.S. 105-129.47
§ 105-129.47: Reserved for future codification purposes.
G.S. 105-129.48
§ 105-129.48: Reserved for future codification purposes.
G.S. 105-129.49
§ 105-129.49: Reserved for future codification purposes.
Article 3F - Research and Development.
G.S. 105-129.50
§ 105-129.50. (See note for repeal) Definitions.
G.S. 105-129.51
§ 105-129.51. (See note for repeal) Taxpayer standards and sunset.
G.S. 105-129.52
§ 105-129.52. (See note for repeal) Tax election; cap.
G.S. 105-129.53
§ 105-129.53. (See notes) Substantiation.
G.S. 105-129.54
§ 105-129.54. Report.
G.S. 105-129.55
§ 105-129.55. (See note for repeal) Credit for North Carolina research and development.
G.S. 105-129.56
§ 105-129.56. (Repealed effective for taxable years beginning on or after January 1, 2014) Interactive digital media.
G.S. 105-129.57
§ 105-129.57: Reserved for future codification purposes.
G.S. 105-129.58
§ 105-129.58: Reserved for future codification purposes.
G.S. 105-129.59
§ 105-129.59: Reserved for future codification purposes.
Article 3G - Tax Incentives for Major Computer Manufacturing Facilities.
G.S. 105-129.60
§ 105-129.60: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.61
§ 105-129.61: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.62
§ 105-129.62: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.63
§ 105-129.63: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.64
§ 105-129.64: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.65
§ 105-129.65: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.65A
§ 105-129.65A: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.66
§ 105-129.66: Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010.
G.S. 105-129.67
§ 105-129.67: Reserved for future codification purposes.
G.S. 105-129.68
§ 105-129.68: Reserved for future codification purposes.
G.S. 105-129.69
§ 105-129.69: Reserved for future codification purposes.
Article 3H - Mill Rehabilitation Tax Credit.
G.S. 105-129.70
§ 105-129.70. (See note for repeal) Definitions.
G.S. 105-129.71
§ 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property.
G.S. 105-129.72
§ 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
G.S. 105-129.73
§ 105-129.73. (See note for repeal) Tax credited; cap.
G.S. 105-129.74
§ 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter.
G.S. 105-129.75
§ 105-129.75. Sunset.
G.S. 105-129.75A
§ 105-129.75A. (See note for repeal) Report.
Article 3I -
G.S. 105-129.76
§ 105-129.76. Reserved for future codification purposes.
G.S. 105-129.77
§ 105-129.77. Reserved for future codification purposes.
G.S. 105-129.78
§ 105-129.78. Reserved for future codification purposes.
G.S. 105-129.79
§ 105-129.79. Reserved for future codification purposes.
Article 3J - Tax Credits for Growing Businesses.
G.S. 105-129.80
§ 105-129.80. (See notes) Legislative findings.
G.S. 105-129.81
§ 105-129.81. (See notes) Definitions.
G.S. 105-129.82
§ 105-129.82. (See notes) Sunset; studies.
G.S. 105-129.83
§ 105-129.83. Eligibility; forfeiture.
G.S. 105-129.84
§ 105-129.84. (See notes) Tax election; cap; carryforwards; limitations.
G.S. 105-129.85
§ 105-129.85. (See notes) Fees and reports.
G.S. 105-129.86
§ 105-129.86. (See notes) Substantiation.
G.S. 105-129.87
§ 105-129.87. (See notes) Credit for creating jobs.
G.S. 105-129.88
§ 105-129.88. (See notes) Credit for investing in business property.
G.S. 105-129.89
§ 105-129.89. (See notes) Credit for investment in real property.
G.S. 105-129.90
§ 105-129.90. Reserved for future codification purposes.
G.S. 105-129.91
§ 105-129.91. Reserved for future codification purposes.
G.S. 105-129.92
§ 105-129.92. Reserved for future codification purposes.
G.S. 105-129.93
§ 105-129.93. Reserved for future codification purposes.
G.S. 105-129.94
§ 105-129.94. Reserved for future codification purposes.
Article 3K - Tax Incentives for Railroad Intermodal Facilities.
G.S. 105-129.95
§ 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
G.S. 105-129.96
§ 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 – see note) Credit for constructing a railroad intermodal facility.
G.S. 105-129.97
§ 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
G.S. 105-129.98
§ 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.
G.S. 105-129.99
§ 105-129.99. Sunset.
G.S. 105-129.100
§ 105-129.100: Reserved for future codification purposes.
G.S. 105-129.101
§ 105-129.101: Reserved for future codification purposes.
G.S. 105-129.102
§ 105-129.102: Reserved for future codification purposes.
G.S. 105-129.103
§ 105-129.103: Reserved for future codification purposes.
G.S. 105-129.104
§ 105-129.104: Reserved for future codification purposes.
Article 3L - Historic Rehabilitation Tax Credits Investment Program.
G.S. 105-129.105
§ 105-129.105. (See note for repeal) Credit for rehabilitating income-producing historic structure.
G.S. 105-129.106
§ 105-129.106. (See note for repeal) Credit for rehabilitating non-income-producing historic structure.
G.S. 105-129.107
§ 105-129.107. (See note for repeal) Rules; fees.
G.S. 105-129.108
G.S. 105-129.109
§ 105-129.109. (See note for repeal) Report; tracking.
G.S. 105-129.110
§ 105-129.110. Sunset.
Article 4 - Income Tax.
G.S. 105-130
G.S. 105-130.1
G.S. 105-130.2
G.S. 105-130.3
§ 105-130.3. (Effective for taxable years beginning on or after January 1, 2016, and before January 1, 2017) Corporations.
G.S. 105-130.3A
§ 105-130.3A: Expired.
G.S. 105-130.3B
§ 105-130.3B: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
G.S. 105-130.3C
§ 105-130.3C: Repealed by Session Laws 2017-57, s. 38.5(c), effective June 28, 2017.
G.S. 105-130.4
§ 105-130.4. (Effective for taxable years beginning before January 1, 2017) Allocation and apportionment of income for corporations.
G.S. 105-130.5
§ 105-130.5. Adjustments to federal taxable income in determining State net income.
G.S. 105-130.5A
§ 105-130.5A. Secretary's authority to adjust net income or require a combined return.
G.S. 105-130.5B
§ 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.
G.S. 105-130.6
§ 105-130.6: Repealed by Session Laws 2011-390, s. 1, effective for taxable years beginning on or after January 1, 2012.
G.S. 105-130.6A
§ 105-130.6A. (Repealed effective for taxable years beginning on or after January 1, 2016) Adjustment for expenses related to dividends.
G.S. 105-130.7
§ 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
G.S. 105-130.7A
§ 105-130.7A. Royalty income reporting option.
G.S. 105-130.7B
§ 105-130.7B. (Effective for taxable years beginning on or after January 1, 2016) Limitation on qualified interest for certain indebtedness.
G.S. 105-130.8
§ 105-130.8. (Repealed effective for taxable years beginning on or after January 1, 2015) Net economic loss.
G.S. 105-130.8A
§ 105-130.8A. (Effective for taxable years beginning on or after January 1, 2015) Net loss provisions.
G.S. 105-130.9
§ 105-130.9. Contributions.
G.S. 105-130.10
§ 105-130.10. (Repealed effective for taxable years beginning on or after January 1, 2016) Amortization of air-cleaning devices, waste treatment facilities and recycling facilities.
G.S. 105-130.10A
§ 105-130.10A. Amortization of equipment mandated by OSHA.
G.S. 105-130.11
§ 105-130.11. Conditional and other exemptions.
G.S. 105-130.12
§ 105-130.12. Real estate investment trusts.
G.S. 105-130.13
§ 105-130.13: Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33.
G.S. 105-130.14
§ 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
G.S. 105-130.15
§ 105-130.15. Basis of return of net income.
G.S. 105-130.16
§ 105-130.16. Returns.
G.S. 105-130.17
§ 105-130.17. Time and place of filing returns.
G.S. 105-130.18
§ 105-130.18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
G.S. 105-130.19
§ 105-130.19. When tax must be paid.
G.S. 105-130.20
§ 105-130.20. Federal determinations and amended returns.
G.S. 105-130.21
§ 105-130.21. Information at the source.
§ 105-130.22: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.23
§ 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
G.S. 105-130.24
§ 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
G.S. 105-130.25
§ 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
G.S. 105-130.26
§ 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
G.S. 105-130.27
§ 105-130.27 Expired.
G.S. 105-130.27A
§ 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
G.S. 105-130.28
§ 105-130.28: Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.
G.S. 105-130.29 through 105-130.33
§§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1.
§ 105-130.34: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.35
§ 105-130.35: Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
§§ 105-130.36, 105-130.37: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.38
§ 105-130.38: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
§ 105-130.39: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.40
§ 105-130.40: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
G.S. 105-130.41
§ 105-130.41: Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.42
§ 105-130.42: Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.
§§ 105-130.43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-130.47
§ 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.
G.S. 105-130.48
§ 105-130.48: Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-131
§ 105-131. Title; definitions; interpretation.
G.S. 105-131.1
§ 105-131.1. Taxation of an S Corporation and its shareholders.
G.S. 105-131.2
§ 105-131.2. Adjustment and characterization of income.
G.S. 105-131.3
§ 105-131.3. Basis and adjustments.
G.S. 105-131.4
§ 105-131.4. Carryforwards; carrybacks; loss limitation.
G.S. 105-131.5
§ 105-131.5. Part-year resident shareholder.
G.S. 105-131.6
§ 105-131.6. Distributions.
G.S. 105-131.7
G.S. 105-131.8
§ 105-131.8. Tax credits.
G.S. 105-132
§ 105-132: Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
G.S. 105-133
§ 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
G.S. 105-134
§ 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
G.S. 105-134.1
§ 105-134.1: Recodified as G.S. 105-153.3 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
§ 105-134.2: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.2A
§ 105-134.2A: Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
§ 105-134.3: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.4
§ 105-134.4: Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012.
G.S. 105-134.5
§ 105-134.5: Recodified as G.S. 105-153.4 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
§ 105-134.6: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-134.6A
§ 105-134.6A: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-134.7. Transitional adjustments.
§ 105-134.8: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-135 through 105-149
§§ 105-135 through 105-149: Repealed by Session Laws 1989, c. 728, s. 1.3.
G.S. 105-150
§ 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
G.S. 105-151
§ 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.
§ 105-151.1: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.2
§ 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
G.S. 105-151.3
§ 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
G.S. 105-151.4
§ 105-151.4: Repealed by Session Laws 1989, c. 728, s. 1.8.
G.S. 105-151.5
§ 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
G.S. 105-151.6
§ 105-151.6: Expired.
G.S. 105-151.6A
§ 105-151.6A: Repealed by Session Laws 1989, c. 728, s. 1.11.
G.S. 105-151.7 through 105-151.10
§§ 105-151.7 through 105-151.10: Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
§ 105-151.11: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.12: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.13: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.14: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.15
§ 105-151.15: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
G.S. 105-151.16
§ 105-151.16: Repealed by Session Laws 1989, c. 728, s. 1.21.
G.S. 105-151.17
§ 105-151.17: Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
§ 105-151.18: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.19
§ 105-151.19: Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
§ 105-151.20: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.21: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.22
§ 105-151.22: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.23
§ 105-151.23: Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999.
G.S. 105-151.24
§ 105-151.24: Recodified as G.S. 105-153.10 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.25: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
§ 105-151.26: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.27
§ 105-151.27: Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
G.S. 105-151.28
§ 105-151.28: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.29
§ 105-151.29. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company.
G.S. 105-151.30
§ 105-151.30: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.31
§ 105-151.31: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
G.S. 105-151.32
§ 105-151.32: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
§ 105-151.33: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
G.S. 105-152
§ 105-152. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Income tax returns.
G.S. 105-152.1
§ 105-152.1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
G.S. 105-153
§ 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
G.S. 105-153.1
§ 105-153.1. Short title.
G.S. 105-153.2
§ 105-153.2. Purpose.
G.S. 105-153.3
§ 105-153.3. Definitions.
G.S. 105-153.4
§ 105-153.4. (Effective for taxable years beginning before January 1, 2015) North Carolina taxable income defined.
G.S. 105-153.5
§ 105-153.5. Modifications to adjusted gross income.
G.S. 105-153.6
§ 105-153.6. Adjustments when State decouples from federal accelerated depreciation and expensing.
G.S. 105-153.7
G.S. 105-153.8
§ 105-153.8. Income tax returns.
G.S. 105-153.9
G.S. 105-153.10
§ 105-153.10. (Repealed effective for taxable years beginning on or after January 1, 2018) Credit for children.
G.S. 105-154
§ 105-154. Information at the source returns.
G.S. 105-155
§ 105-155. Time and place of filing returns; extensions; affirmation.
G.S. 105-156
§ 105-156: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
G.S. 105-156.1
§ 105-156.1: Repealed by Session Laws 1989, c. 728, s. 1.28.
G.S. 105-157
§ 105-157. When tax must be paid.
G.S. 105-158
§ 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.
G.S. 105-159
§ 105-159. Federal determinations and amended returns.
G.S. 105-159.1
§ 105-159.1: Repealed by Session Law 2013-38.1(e), effective July 1, 2013.
G.S. 105-159.2
§ 105-159.2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
G.S. 105-160
§ 105-160. Short title.
G.S. 105-160.1
G.S. 105-160.2
§ 105-160.2. Imposition of tax.
G.S. 105-160.3
§ 105-160.3. Tax credits.
G.S. 105-160.4
§ 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
G.S. 105-160.5
§ 105-160.5. Returns.
G.S. 105-160.6
§ 105-160.6. Time and place of filing returns.
G.S. 105-160.7
§ 105-160.7. When tax must be paid.
G.S. 105-160.8
§ 105-160.8. Federal determinations.
G.S. 105-161 through 105-163
§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
G.S. 105-163.01 through 105-163.06
§§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
G.S. 105-163.07
§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
G.S. 105-163.08 through 105-163.09
§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).
Article 4A - Withholding; Estimated Income Tax for Individuals.
G.S. 105-163.010
§ 105-163.010: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.011
§ 105-163.011: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.012
§ 105-163.012: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.013
§ 105-163.013: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.014
§ 105-163.014: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.015
§ 105-163.015: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
G.S. 105-163.1
§ 105-163.1. Definitions.
G.S. 105-163.1A
§ 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
G.S. 105-163.2
§ 105-163.2. Employers must withhold taxes.
G.S. 105-163.2A
G.S. 105-163.2B
§ 105-163.2B. (Effective for taxable years before January 1, 2015) North Carolina State Lottery Commission must withhold taxes.
G.S. 105-163.3
§ 105-163.3. Certain payers must withhold taxes.
G.S. 105-163.4
§ 105-163.4. Withholding does not create nexus.
G.S. 105-163.5
§ 105-163.5. Employee withholding allowances; certificates.
G.S. 105-163.6
§ 105-163.6. When employer must file returns and pay withheld taxes.
G.S. 105-163.6A
§ 105-163.6A. Federal determinations.
G.S. 105-163.7
§ 105-163.7. Statement to employees; information to Secretary.
G.S. 105-163.8
§ 105-163.8. Liability of withholding agents.
G.S. 105-163.9
§ 105-163.9. Refund of overpayment to withholding agent.
G.S. 105-163.10
§ 105-163.10. Withheld amounts credited to taxpayer for calendar year.
G.S. 105-163.11 through 105-163.14
§§ 105-163.11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
G.S. 105-163.15
§ 105-163.15. Failure by individual to pay estimated income tax; interest.
G.S. 105-163.16
§ 105-163.16. Overpayment refunded.
G.S. 105-163.17 through 105-163.18
§§ 105-163.17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
G.S. 105-163.19 through 105-163.21
§§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
G.S. 105-163.22
§ 105-163.22. Reciprocity.
G.S. 105-163.23
§ 105-163.23. Withholding from federal employees.
G.S. 105-163.24
§ 105-163.24. Construction of Article.
Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
G.S. 105-163.25 through 105-163.37
§§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.
Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
G.S. 105-163.38
G.S. 105-163.39
G.S. 105-163.40
G.S. 105-163.41
G.S. 105-163.42
G.S. 105-163.43
G.S. 105-163.44
§ 105-163.44. Repealed by Session Laws 2000-140, s. 66.
Article 5 - Sales and Use Tax.
G.S. 105-164
§ 105-164: Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-164.1
§ 105-164.1. Short title.
G.S. 105-164.2
§ 105-164.2. Purpose.
G.S. 105-164.3
G.S. 105-164.4
§ 105-164.4. Tax imposed on retailers and certain facilitators.
G.S. 105-164.4A
§ 105-164.4A: Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
G.S. 105-164.4B
§ 105-164.4B. Sourcing principles.
G.S. 105-164.4D
§ 105-164.4D. Bundled transactions.
G.S. 105-164.4E
§ 105-164.4E. Direct Mail.
G.S. 105-164.4F
§ 105-164.4F. Accommodation rentals.
G.S. 105-164.4G
§ 105-164.4G. Entertainment activity.
G.S. 105-164.4H
§ 105-164.4H. Real property contract.
G.S. 105-164.4I
§ 105-164.4I. Service contracts.
G.S. 105-164.5
§ 105-164.5: Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
G.S. 105-164.5A
§ 105-164.5A: Repealed by Session Laws 1961, c. 1213, s. 3.
G.S. 105-164.6
§ 105-164.6. Complementary use tax.
G.S. 105-164.6A
§ 105-164.6A. Voluntary collection of use tax by sellers.
G.S. 105-164.7
§ 105-164.7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.
G.S. 105-164.8
§ 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax.
G.S. 105-164.9
§ 105-164.9. Advertisement to absorb tax unlawful.
G.S. 105-164.10
§ 105-164.10. Retail tax calculation.
G.S. 105-164.11
§ 105-164.11. Excessive and erroneous collections.
G.S. 105-164.11A
§ 105-164.11A. Refund of tax paid on rescinded sale or cancellation of service.
G.S. 105-164.11B
§ 105-164.11B. Recover sales tax paid.
G.S. 105-164.12
§ 105-164.12: Repealed by Session Laws 2001-347, s. 2.11.
G.S. 105-164.12A
§ 105-164.12A. Electric golf cart and battery charger considered a single article.
G.S. 105-164.12B
G.S. 105-164.12C
§ 105-164.12C. Items given away by merchants.
G.S. 105-164.13
§ 105-164.13. Retail sales and use tax.
G.S. 105-164.13A
§ 105-164.13A. Service charges on food, beverages, or prepared food.
G.S. 105-164.13B
G.S. 105-164.13C
§§ 105-164.13C, 105-164.13D: Repealed by Session Laws 2013-316, s. 3.4(a), effective July 1, 2014, and applicable to purchases made on or after July 1, 2014.
G.S. 105-164.13D
G.S. 105-164.13E
G.S. 105-164.14
G.S. 105-164.14A
§ 105-164.14A. Economic incentive refunds.
G.S. 105-164.14B
§ 105-164.14B: Repealed pursuant to former subsection (f) of this section, effective for sales made on or after January 1, 2014.
G.S. 105-164.15
§ 105-164.15: Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010.
G.S. 105-164.15A
§ 105-164.15A. Effective date of tax changes.
G.S. 105-164.16
G.S. 105-164.16A
§ 105-164.16A. Reporting option for prepaid meal plans.
G.S. 105-164.17 through 105-164.18
§§ 105-164.17 through 105-164.18: Repealed by Session Laws 1993, c. 450, ss. 8, 9.
G.S. 105-164.19
§ 105-164.19. Extension of time for making returns and payment.
G.S. 105-164.20
§ 105-164.20. Cash or accrual basis of reporting.
G.S. 105-164.21
§ 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10.
G.S. 105-164.21A
§ 105-164.21A: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
G.S. 105-164.21B
§ 105-164.21B: Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007.
G.S. 105-164.22
§ 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records.
G.S. 105-164.23
§ 105-164.23: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
G.S. 105-164.24
§ 105-164.24: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
G.S. 105-164.25
§ 105-164.25: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
G.S. 105-164.26
§ 105-164.26. Presumption that sales are taxable.
G.S. 105-164.27
§ 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2.
G.S. 105-164.27A
§ 105-164.27A. Direct pay permit.
G.S. 105-164.28A
§ 105-164.28A. Other exemption certificates.
G.S. 105-164.29
§ 105-164.29. Application for certificate of registration by wholesale merchants, retailers, and facilitators.
G.S. 105-164.29A
§ 105-164.29A. State government exemption process.
G.S. 105-164.29B
§ 105-164.29B. Information to counties and cities.
G.S. 105-164.30
§ 105-164.30. Secretary or agent may examine books, etc.
G.S. 105-164.31
§ 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.
G.S. 105-164.32
§ 105-164.32. Incorrect returns; estimate.
G.S. 105-164.33 through 105-164.34
§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
G.S. 105-164.35
§ 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.
G.S. 105-164.36
§ 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-164.37
§ 105-164.37. Bankruptcy, receivership, etc.
G.S. 105-164.38
§ 105-164.38. Tax is a lien.
G.S. 105-164.39
§ 105-164.39. Attachment.
G.S. 105-164.40
§ 105-164.40. Jeopardy assessment.
G.S. 105-164.41
§ 105-164.41: Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011.
G.S. 105-164.42
§ 105-164.42: Repealed by Session Laws 1959, c. 1259, s. 9.
G.S. 105-164.42A
§ 105-164.42A. Short title.
G.S. 105-164.42B
§ 105-164.42B. Definitions.
G.S. 105-164.42C
§ 105-164.42C. Authority to enter Agreement.
G.S. 105-164.42D
§ 105-164.42D. Relationship to North Carolina law.
G.S. 105-164.42E
§ 105-164.42E. Agreement requirements.
G.S. 105-164.42F
§ 105-164.42F. Cooperating sovereigns.
G.S. 105-164.42G
§ 105-164.42G. Effect of Agreement.
G.S. 105-164.42H
§ 105-164.42H. Certification of certified automated system and effect of certification.
G.S. 105-164.42I
G.S. 105-164.42J
§ 105-164.42J. Performance standard for multistate seller.
G.S. 105-164.42K
§ 105-164.42K. Registration and effect of registration.
G.S. 105-164.42L
§ 105-164.42L. Liability relief for erroneous information or insufficient notice by Department.
G.S. 105-164.43
§ 105-164.43: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
G.S. 105-164.43A
§ 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
G.S. 105-164.43B
§ 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
G.S. 105-164.43C
§ 105-164.43C: Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note.
G.S. 105-164.43D
§ 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
G.S. 105-164.44
§ 105-164.44. Penalty and remedies of Article 9 applicable.
G.S. 105-164.44A
§ 105-164.44A: Repealed by Session Laws 1991, c. 45, s. 18.
G.S. 105-164.44B
§ 105-164.44B: Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011.
G.S. 105-164.44C
§ 105-164.44C: Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002.
G.S. 105-164.44D
§ 105-164.44D: Repealed by Session Laws 2015-241, s. 2.2(b), effective July 1, 2015.
G.S. 105-164.44E
§ 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
G.S. 105-164.44F
§ 105-164.44F. Distribution of part of telecommunications taxes to cities.
G.S. 105-164.44G
§ 105-164.44G: Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date.
G.S. 105-164.44H
§ 105-164.44H. Transfer to State Public School Fund.
G.S. 105-164.44I
§ 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
G.S. 105-164.44J
§ 105-164.44J. Supplemental PEG channel support.
G.S. 105-164.44K
§ 105-164.44K. Distribution of part of tax on electricity to cities.
G.S. 105-164.44L
§ 105-164.44L. Distribution of part of tax on piped natural gas to cities.
G.S. 105-164.44M
§ 105-164.44M. Transfer to Division of Aviation.
G.S. 105-164.45 through 105-164.58
§§ 105-164.45 through 105-164.58: Repealed by Session Laws 1971, c. 77, s. 1.
G.S. 105-165 through 105-176
§§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-177 through 105-178
§§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5.
G.S. 105-179
§ 105-179. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-180
§ 105-180. Repealed by Session Laws 1951, c. 643, s. 5.
G.S. 105-181
§ 105-181. Repealed by Session Laws 1957, c. 1340, s. 5.
G.S. 105-182
§ 105-182. Repealed by Session Laws 1955, c. 1350, s. 19.
G.S. 105-183 through 105-187
§§ 105-183 through 105-187: Repealed by Session Laws 1957, c. 1340, s. 5.