reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-251.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-251.2 - Compliance informational returns.

 105-251.2. Compliance informational returns.(a) Occupational Licensing Board. - An occupational licensing board must give information to the Secretary when the Secretary requests the information. The Secretary may not request the information more than one time per calendar year. The Secretary may request the board to provide on a return, a report, or otherwise, a licensee's name, license number, tax identification number, business address, and any other information pertaining to the licensee in possession of the board that the Secretary deems necessary to determine the licensee's compliance with this Chapter. For purposes of this subsection, the term "occupational licensing board" has the same meaning as defined in G.S. 93B-1.(b) Alcohol Vendor. - An alcohol vendor must give information to the Secretary when the Secretary requests the information. The Secretary may not request the information more than one time per calendar year. The Secretary may request the alcohol vendor to provide on a return, a report, or otherwise, for a permittee to which the alcohol vendor provides alcohol, a permittee's name, license number, and business address and any other information pertaining to the permittee in possession of the alcohol vendor that the Secretary deems necessary to determine the permittee's compliance with this Chapter. This subsection applies to the following alcohol vendors:(1) An ABC store in the ABC system, as defined in G.S. 18B-101.(2) A wine wholesaler, as defined in G.S. 18B-1201.(3) A wholesaler, as defined in G.S. 18B-1301.(4) The holder of an unfortified winery permit, a fortified winery permit, a brewery permit, or a distillery permit under G.S. 18B-1100.(c) Payment Settlement Entity. - For any year in which a payment settlement entity is required to make a return pursuant to section 6050W of the Code, the entity shall submit the information in the return to the Secretary at the time the return is made. For purposes of this subsection, the term "payment settlement entity" has the same meaning as provided in section 6050W of the Code.(d) Electronic Format. - All reports submitted to the Department of Revenue under this section shall be in an electronic format as prescribed by the Secretary.  (2015-259, s. 7.3(a); 2017-204, s. 3.2; 2018-5, s. 38.10(o).)
NC Gen Stat § 105-252 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-252 - Returns required.

 105-252. Returns required.A person who receives from the Secretary any form requiring information shall fill the form out properly and answer each question fully and correctly. If unable to answer a question, the person shall explain why in writing. The person shall return the form to the Secretary at the time and place required by the Secretary. The person shall also furnish an oath or affirmation verifying the return; the oath or affirmation shall be in the form required by the Secretary. (1939, c. 158, s. 922; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 5.)
NC Gen Stat § 105-252.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-252.1 - Use of a TTIN.

 105-252.1. Use of a TTIN.A TTIN may not be used on any return, statement, or other document required to be filed with or furnished to the Department unless specifically authorized in this Chapter.  (2020-58, s. 4.4(b).)
NC Gen Stat § 105-253 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-253 - Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.

 105-253: Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.
NC Gen Stat § 105-254 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-254 - Secretary to furnish forms.

 105-254. Secretary to furnish forms.The Secretary shall prepare forms suitable for carrying out the duties delegated to the Secretary. Upon request, the Secretary shall provide forms to any person subject to the laws administered by the Secretary. Failure to receive or secure a form does not relieve a person from a duty to file a return or a report. (1939, c. 158, s. 924; 1973, c. 476, s. 193; 1991 (Reg. Sess., 1992), c. 930, s. 6.)
NC Gen Stat § 105-254.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-254.1 - Identification of veterans on income tax form D-400.

 105-254.1. Identification of veterans on income tax form D-400.(a) The Secretary shall provide appropriate space and instructions on the individual income tax form D-400 for an individual to voluntarily indicate whether or not the filing individual is a veteran and, on a joint return, whether or not the individual's spouse is a veteran.(b) Using the information reported pursuant to this section, the Secretary shall compile summary information on an aggregate basis about the number of veterans filing tax returns in this State and shall annually provide that information to the Department of Military and Veterans Affairs no later than January 15 of each year. Information specific to individual employers or employees shall remain confidential in accordance with G.S. 105-259.(c) As used in this section, the term "veteran" shall mean a person as defined in G.S. 143B-1213(3)b.  (2016-112, s. 1.)
NC Gen Stat § 105-255 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-255 - Secretary of Revenue to keep records.

 105-255. Secretary of Revenue to keep records.The Secretary of Revenue shall keep books of account and records of collections of taxes as may be prescribed by the Director of the Budget; shall keep an assessment roll for the taxes levied, assessed, and collected under this Subchapter, showing in same the name of each taxpayer, the amount of tax assessed against each, when assessed, the increase or decrease in such assessment; the penalties imposed and collected, and the total tax paid; and shall make monthly reports to the Director of the Budget and to the Auditor and/or State Treasurer of all collections of taxes on such forms as prescribed by the Director of the Budget. (1939, c. 158, s. 925; 1973, c. 476, s. 193.)
NC Gen Stat § 105-256.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-256.1 - Corporate annual report.

 105-256.1. Corporate annual report.A corporation that files its annual report with the Secretary must pay the amount provided in G.S. 55-1-22 when it files the report. Amounts collected under this section shall be credited to the General Fund as tax revenue. The Secretary must transmit an annual report filed with the Secretary in accordance with G.S. 55-16-22 to the Secretary of State. (1997-475, s. 6.10.)
NC Gen Stat § 105-257 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-257 - Department may charge fee for report or other document.

 105-257. Department may charge fee for report or other document.The Secretary of Revenue may charge a fee for a report or another document in an amount that covers copying or publication costs and mailing costs. (1933, c. 88, s. 2; 1955, c. 1350, s. 9; 1973, c. 476, s. 193; 1991, c. 10, s. 2.)
NC Gen Stat § 105-258 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-258 - Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.

 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.(a) Secretary May Examine Data and Summon Persons. - The Secretary of Revenue is authorized to do any of the following for the purpose of ascertaining the correctness of any return, filing a return where none has been filed, or determining the liability of any person for a tax, or collecting any tax:(1) Examine, personally, or by an agent designated by him, any books, papers, records, or other data that may be relevant or material to the inquiry.(2) Summon any of the following persons to appear at a time and place named in the summons, to produce such books, papers, records, or other data, and to give such testimony under oath as may be relevant or material to the inquiry:a. Any person liable for the tax or required to perform the act, or any officer or employee of such person.b. Any person having possession, custody, care or control of books of account containing entries relevant or material to the income and expenditures of the person liable for the tax or required to perform the act, or any other person having knowledge in the premises.(3) Administer oaths to the persons listed in this subsection.(4) Apply to the Superior Court of Wake County for an order requiring any person who refuses to obey the summons or to give testimony when summoned. Failure to comply with the court order shall be punished as for contempt.(b) Department Employees May Sign and Verify Legal Documents. - In a matter to which the Secretary of Revenue is a party or in which the Secretary has an interest, all legal documents may be signed and verified on behalf of the Secretary by (i) a Deputy or Assistant Secretary; (ii) any director or assistant director of any division of the Department of Revenue; or (iii) any other agent or employee of the Department so authorized by the Secretary of Revenue.(c) Department Employees May Serve Civil Papers. - In a civil matter to which the Secretary of Revenue is a party or in which the Secretary has an interest, any agent or employee of the Department of Revenue may serve summonses and other legal documents lawfully issued when so authorized by the Secretary of Revenue.  (1939, c. 158, s. 927; 1943, c. 400, s. 9; 1955, c. 435; 1959, c. 1259, s. 8A; 1973, c. 476, s. 193; 1987 (Reg. Sess., 1988), c. 1044, s. 1; 1991, c. 157, s. 1; 2007-527, s. 15; 2013-414, s. 1(i).)
NC Gen Stat § 105-258.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-258.1 - Taxpayer interviews.

 105-258.1. Taxpayer interviews.(a) Scope. - This section applies to in-person interviews between a taxpayer and an officer or employee of the Department relating to the determination or collection of a tax, other than an in-person interview concerning any of the following:(1) A criminal investigation.(2) The determination or collection of a tax imposed by Article 2D of this Chapter.(3) Repealed by Session Laws 2007-491, s. 37, effective January 1, 2008.(4) A jeopardy assessment and collection.(b) Recording of Interview. - The Department shall allow a taxpayer to make an audio recording of an interview at the taxpayer's expense and using the taxpayer's equipment. The Department may make an audio recording of an interview at its own expense and using its own equipment. The Department shall, upon request of the taxpayer, provide the taxpayer a transcript of an interview recorded by the Department; the Department may charge the taxpayer for the cost of the requested transcription and reproduction of the transcript.(c) Disclosure of Procedure. - At or before an initial interview relating to the determination of a tax, the Department shall provide the taxpayer a written explanation of the audit process and the taxpayer's rights in the process. At or before an initial interview relating to the collection of a tax, the Department shall provide the taxpayer a written explanation of the collection process and the taxpayer's rights in the process.(d) Right of Consultation. - A taxpayer may authorize a person to represent the taxpayer in an interview if the person has a written power of attorney executed by the taxpayer. The Department may not require a taxpayer to accompany the taxpayer's representative to the interview unless the Secretary has summoned the taxpayer pursuant to G.S. 105-258.(e) Suspension of Interview. - The Department shall suspend an interview relating to the determination of a tax if the taxpayer is not accompanied by a representative and, at any time during the interview, expresses the desire to consult with another person. (1993, c. 532, s. 7; 1993 (Reg. Sess., 1994), c. 745, s. 18; 2007-491, s. 37.)
NC Gen Stat § 105-258.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-258.2 - Taxpayer conversations.

 105-258.2. Taxpayer conversations.(a) Scope. - This section applies to a conversation that is conducted by telephone or in person, is between a taxpayer and an employee of the Department, and occurs at an office of the Department if the conversation is in person. It does not apply to a conversation that occurs at a presentation, a conference, or another forum.(b) Documentation. - The Secretary must document advice given to a taxpayer in a conversation with that taxpayer when the taxpayer gives the Secretary the taxpayer's identifying information, asks the Secretary about the application of a tax to the taxpayer in specific circumstances, and requests that the Secretary document the advice in the taxpayer's records. The documentation may be an entry in the account record of the taxpayer or by another method determined by the Secretary. The documentation must set out the date of the conversation, the question asked, and the advice given.(c) Sales Tax Inquiries. - The Secretary must document advice given in a conversation with a person who is not registered as a retailer or a wholesale merchant under Article 5 of this Chapter when the person gives the Secretary the person's name and address, describes a business in which the person is engaged, asks if the person is required to be registered under Article 5 of this Chapter, and requests that the Secretary document the advice. The Secretary must keep a record of the person's inquiry that sets out the date of the conversation, the person making the inquiry, the business described in the conversation, and the advice given.  (2008-107, s. 28.16(c), (d).)
NC Gen Stat § 105-258.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-258.3 - Power of attorney.

 105-258.3. Power of attorney.The Secretary of Revenue may require a proper power of attorney of each and every agent for any taxpayer.  (1939, c. 158, s. 217; 1973, c. 476, s. 193; 2019-169, s. 6.6(a), (b).)
NC Gen Stat § 105-260 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-260 - Evaluation of Department personnel.

 105-260. Evaluation of Department personnel.The Secretary may not use records of tax enforcement results, or production goals based on these records, as the sole criteria in evaluating employees of the Department who are directly involved in tax collection activities or in evaluating the immediate supervisors of these employees. The Secretary must consider records of taxpayer complaints that named an employee as discourteous, unresponsive, or incompetent in evaluating the employee. (1939, c. 158, s. 929; 1973, c. 476, s. 193; 1981, c. 859, s. 79; c. 1127, s. 53; 1993, c. 532, s. 8.)
NC Gen Stat § 105-260.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-260.1 - Delegation of authority to hold hearings.

 105-260.1. Delegation of authority to hold hearings.The Secretary may delegate the authority to hold a hearing required or allowed under this Chapter.  (1985, c. 258; 2014-3, s. 9.4.)
NC Gen Stat § 105-261 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-261 - Secretary and deputies to administer oaths.

 105-261. Secretary and deputies to administer oaths.The Secretary of Revenue and such deputies as he may designate shall have the power to administer an oath to any person or to take the acknowledgment of any person in respect to any return or report required by this Subchapter or under the rules and regulations of the Secretary of Revenue, and shall have access to all the books and records of any person, firm, corporation, county, or municipality in this State. (1939, c. 158, s. 930; 1973, c. 476, s. 193.)
NC Gen Stat § 105-262 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-262 - Rules.

 105-262. Rules.(a) Authority. - The Secretary of Revenue may adopt rules needed to administer a tax collected by the Secretary or to fulfill another duty delegated to the Secretary. G.S. 150B-1 and Article 2A of Chapter 150B of the General Statutes set out the procedure for the adoption of rules by the Secretary.(b) Repealed by Session Laws 2012-43, s. 1, effective June 20, 2012, and Session Laws 2012-79, s. 1.14(d), effective June 26, 2012.(c) Fiscal Note. - The Secretary must ask the Office of State Budget and Management to prepare a fiscal note for a proposed new rule or a proposed change to a rule that has a substantial economic impact, as defined in G.S. 150B-21.4(b1). The Secretary shall not take final action on a proposed rule change that has a substantial economic impact until at least 60 days after the fiscal note has been prepared.  (1939, c. 158, s. 931; 1955, c. 1350, s. 2; 1973, c. 476, s. 193; 1981, c. 859, s. 80; c. 1127, s. 53; 1991, c. 45, s. 28; c. 477, s. 7; 1995, c. 507, s. 27.8(p); 2000-140, s. 93.1(a); 2001-424, s. 12.2(b); 2007-491, s. 39; 2010-31, s. 31.10(f); 2012-43, s. 1; 2012-79, s. 1.14(d).)
NC Gen Stat § 105-264.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes.

 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes.An interpretation by the Secretary of a law administered by the Secretary applies to a local law administered by a unit of local government when the local law refers to the State law to determine the application of the local law. A person who is subject to the local law or the unit of local government that administers the local law may ask the Secretary for an interpretation of the State law that determines the application of the local law. An interpretation by the Secretary of a State law that determines the application of a local law provides the same protections against liability under the local law that it provides under the State law.  (2008-134, s. 12(a).)
NC Gen Stat § 105-266.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-266.2 - Refund of tax paid on substantial income later restored.

 105-266.2. Refund of tax paid on substantial income later restored.This section applies to a taxpayer who is subject to the alternative tax under 1341(a)(5) of the Code for the current taxable year because the taxpayer restored an item of income that had been included in the taxpayer's gross income for an earlier taxable year. For the purpose of Article 4 of this Chapter, the taxpayer is considered to have made a payment of tax for the current taxable year on the later of the date the return for the current taxable year was filed or the date the return was due to be filed. The amount of this payment of tax is (i) the amount the taxpayer's tax under Article 4 for the earlier taxable year was increased because the item of income was included in gross income for that year minus (ii) the amount the taxpayer's tax under Article 4 for the current taxable year was decreased because the item was deductible for that year. To the extent this payment of tax creates an overpayment, the overpayment is refundable in accordance with G.S. 105-241.21. (1997-213, s. 1; 2007-491, s. 44(1)c.)
NC Gen Stat § 105-268 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-268 - Reciprocal comity.

 105-268. Reciprocal comity.The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend a like comity to this State. (1939, c. 158, s. 938.)
NC Gen Stat § 105-268.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-268.1 - Agreements to coordinate the administration and collection of taxes.

 105-268.1. Agreements to coordinate the administration and collection of taxes.The Secretary of Revenue is hereby authorized, with the approval of the Governor and Council of State, to enter into agreements with the United States government or any department or agency thereof, or with a state or any political subdivision thereof, for the purpose of coordinating the administration and collection of taxes imposed by this State and administered and collected by said Secretary with taxes imposed by the United States or by any other state or political subdivision thereof. (1943, c. 747, s. 1; 1971, c. 806, s. 2; 1973, c. 476, s. 193.)
NC Gen Stat § 105-268.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-268.2 - Expenditures and commitments authorized to effectuate agreements.

 105-268.2. Expenditures and commitments authorized to effectuate agreements.The Secretary of Revenue with the approval of the Governor and Council of State is authorized and empowered to undertake such commitments and make such expenditures, within the appropriations provided by law, as may be necessary to effectuate such agreements. (1943, c. 747, s. 2; 1971, c. 806, s. 2; 1973, c. 476, s. 193.)
NC Gen Stat § 105-268.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 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 agreements.Notwithstanding any other provision of law, returns shall be filed and taxes paid in accordance with the provisions of any agreement entered into pursuant to this Article. (1943, c. 747, s. 3; 1971, c. 806, s. 2.)
NC Gen Stat § 105-269 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269 - Extraterritorial authority to enforce payment.

 105-269. Extraterritorial authority to enforce payment.(a) The Secretary, with the assistance of the Attorney General, is authorized to bring suits in the courts of other states to collect taxes legally due this State. The officials of other states that extend a like comity to this State are empowered to sue for the collection of taxes in the courts of this State. A certificate by the Secretary of State, under the Great Seal of the State, that these officers have authority to collect the tax is conclusive evidence of this authority. Whenever the Secretary considers it expedient to employ local counsel to assist in bringing suit in an out-of-state court, the Secretary, with the concurrence of the Attorney General, may employ local counsel on the basis of a negotiated retainer or in accordance with prevailing commercial law league rates.(b) Repealed by Session Laws 2001-380, s. 4, effective August 20, 2001, and applicable to tax debts that remain unpaid on or after that date. (1939, c. 158, s. 939; 1963, c. 1169, s. 6; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1005; 2001-380, s. 4.)