reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-269.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.1 - Local authorities authorized to furnish office space.

 105-269.1. Local authorities authorized to furnish office space.Boards of county commissioners and governing boards of cities and towns are hereby fully authorized and empowered to furnish adequate and suitable office space for field representatives of the Department of Revenue upon request of the Secretary of Revenue, and are hereby authorized and empowered to make necessary expenditures therefor. (1951, c. 643, s. 9; 1973, c. 476, s. 193.)
NC Gen Stat § 105-269.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.3 - Enforcement of Subchapter V and fuel inspection tax.

 105-269.3. Enforcement of Subchapter V and fuel inspection tax.The State Highway Patrol and law enforcement officers and other appropriate personnel in the Department of Public Safety may assist the Department of Revenue in enforcing Subchapter V of this Chapter and Article 3 of Chapter 119 of the General Statutes. The State Highway Patrol and law enforcement officers of the Department of Public Safety have the power of peace officers in matters concerning the enforcement of Subchapter V of this Chapter and Article 3 of Chapter 119 of the General Statutes.  (1963, c. 1169, s. 6; 1991, c. 42, s. 16; 1991 (Reg. Sess., 1992), c. 1007, s. 17; 1993, c. 485, s. 15; 1993 (Reg. Sess., 1994), c. 745, s. 19; 2002-159, s. 31.5(b); 2002-190, s. 2; 2011-145, s. 19.1(g).)
NC Gen Stat § 105-269.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 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 tax.Any taxpayer required to file an income tax return under Article 4 of this Subchapter whose return shows that the taxpayer is entitled to a refund may elect to apply part or all of the refund to that taxpayer's estimated income tax liability for the following year. The Secretary of Revenue shall amend the income tax returns to permit the election authorized by this section. (1983, c. 663, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 28.)
NC Gen Stat § 105-269.5 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account.

 105-269.5. Contribution of income tax refund to Wildlife Conservation Account.Any taxpayer entitled to a refund of income taxes under Article 4 of this Chapter may elect to contribute all or part of the refund to the Wildlife Conservation Account established under G.S. 143-247.2 to be used for the management, protection, and preservation of wildlife in accordance with that statute. The Secretary shall provide appropriate language and space on the income tax form in which to make the election. The taxpayer's election becomes irrevocable upon filing the taxpayer's income tax return for the taxable year. The Secretary shall transmit the contributions made pursuant to this section to the State Treasurer for credit to the Wildlife Conservation Account. (1983, c. 865, s. 2; 1991, c. 45, s. 20; 1993, c. 543, s. 6.)
NC Gen Stat § 105-269.7 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 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 North Carolina Education Endowment Fund.Any taxpayer entitled to a refund of income taxes under Article 4 of this Chapter, or any taxpayer who desires to make a contribution, may elect to contribute all or part of the refund or may make a contribution to the North Carolina Education Endowment Fund established pursuant to G.S. 115C-472.16 to be used in accordance with that statute. The Secretary shall provide appropriate language and space on the income tax form in which to make the election or contribution. The taxpayer's election or contribution becomes irrevocable upon filing the taxpayer's income tax return for the taxable year. The Secretary shall transmit the amounts designated pursuant to this section to the State Treasurer for credit to the North Carolina Education Endowment Fund. (2014-100, s. 8.11(h).)
NC Gen Stat § 105-269.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 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 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.(a) Contribution. - An individual entitled to a refund of income taxes under Part 2 of Article 4 of this Chapter may elect to contribute all or part of the refund to be used for early detection of breast and cervical cancer at the Cancer Prevention and Control Branch of the Division of Public Health of the Department of Health and Human Services. The Secretary shall provide appropriate language and space on the individual income tax form in which to make the election. The Secretary shall include in the income tax instructions an explanation that the contributions will be used for early detection of breast and cervical cancer only. The election becomes irrevocable upon filing the individual's income tax return for the taxable year.(b) Distribution. - The Secretary shall transmit the contributions made pursuant to this section to the State Treasurer to be distributed for early detection of breast and cervical cancer. The State Treasurer shall distribute the contributions to the Cancer Prevention and Control Branch of the Division of Public Health of the Department of Health and Human Services. Funds distributed pursuant to this section shall be used only for early detection of breast and cervical cancer and shall be used in accordance with North Carolina's Breast and Cervical Cancer Control Program's policies and procedures.(c) Sunset. - This section expires for taxable years beginning on or after January 1, 2026.  (2017-204, s. 6.2(a); 2020-58, s. 7.1.)
NC Gen Stat § 105-269.13 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.13 - Debts not collectible under North Carolina law.

 105-269.13. Debts not collectible under North Carolina law.(a) Debts Not Collectible. - The following debts are not collectible and are not subject to execution under Article 28 of Chapter 1 of the General Statutes or any other provision of law:(1) A loan made by a person who does not comply with G.S. 105-88.(2) A debt owed to a retailer described in subsection (b) of this section as the result of the purchase of tangible personal property.(b) Retailer. - A debt owed to a retailer is subject to this section if all of the following applies to the retailer:(1) The retailer meets one or more of the conditions in G.S. 105-164.8(b).(2) The retailer is not registered to collect the use tax due under Article 5 of this Chapter on its sales delivered to an address in North Carolina.(3) The retailer reported gross sales of at least five million dollars ($5,000,000) on its most recent federal income tax return.(c) Assignment. - An assignment to a person of a debt listed in subsection (a) of this section is subject to the collection restrictions imposed by this section. (2000-120, s. 9.)
NC Gen Stat § 105-269.14 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.14 - Payment of use tax with individual income tax.

 105-269.14. Payment of use tax with individual income tax.(a) Requirement. - An individual who owes use tax that is payable on an annual basis pursuant to G.S. 105-164.16(d) and who is required to file an individual income tax return under Part 2 of Article 4 of this Chapter must pay the use tax with the individual income tax return for the taxable year. The Secretary must provide appropriate space and information on the individual income tax form and instructions. The information must include the following:(1) An explanation of an individual's obligation to pay use tax on items purchased from mail order, Internet, or other sellers that do not collect State and local sales and use taxes on the items.(2) A method to help an individual determine the amount of use tax the individual owes. The method must list categories of items, such as personal computers and clothing, that are commonly sold by mail order or Internet and must include a table that gives the average amounts of use tax payable by taxpayers in various income ranges.(b) Distribution. - The Secretary must distribute the local portion of the net use tax proceeds collected under this section in accordance with Subchapter VIII of this Chapter and Chapter 1096 of the 1967 Session Laws.  (1999-341, s. 2; 2000-120, s. 10; 2002-72, s. 20; 2003-284, s. 44.1; 2005-276, s. 33.24; 2007-323, s. 31.16.3(i); 2009-451, s. 27A.3(b), (c); 2010-95, s. 42; 2019-6, s. 5.9.)
NC Gen Stat § 105-269.15 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-269.15 - Income tax credits of partnerships.

 105-269.15. Income tax credits of partnerships.(a) Qualification. - A partnership that engages in an activity that is eligible for a tax credit qualifies for the credit as an entity and then passes through to each of its partners the partner's distributive share of the credit for which the partnership entity qualifies. Maximum dollar limits and other limitations that apply in determining the amount of a tax credit available to a taxpayer apply to the same extent in determining the amount of a tax credit for which the partnership entity qualifies, with one exception. The exception is a limitation that the tax credit cannot exceed the amount of tax imposed on the taxpayer.(b) Allowance of Credit to Partner. - A partner's distributive share of an income tax credit passed through by a partnership is allowed to the partner only to the extent the partner would have qualified for the credit if the partner stood in the position of the partnership. All limitations on an income tax credit apply to each partner to the extent of the partner's distributive share of the credit, except that a corporate partner's distributive share of an individual income tax credit is allowed as a corporation income tax credit to the extent the corporate partner could have qualified for a corporation income tax credit if it stood in the position of the partnership. All limitations on an income tax credit apply to the sum of the credit passed through to the partner plus the credit for which the partner qualifies directly.(c) Determination of Distributive Share. - A partner's distributive share of an income tax credit shall be determined in accordance with sections 702 and 704 of the Code. (1993 (Reg. Sess., 1994), c. 674, s. 3; 2001-335, s. 1.)
NC Gen Stat § 105-270 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|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 local units.All laws and clauses of laws, statutes and parts of statutes, imposing civil or criminal liability upon the governing bodies, of local units, or the members of such governing bodies, for failure to levy or to vote for the levy of any particular tax or rate of tax for any particular purpose, are hereby repealed, and said governing bodies and any and all members thereof are hereby freed and released from any civil or criminal liability heretofore imposed by any law or statute for failure to levy or to vote for the levy of any particular tax or tax rate for any particular purpose. (1933, c. 418.)
NC Gen Stat § 105-271 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 11 - Short Title, Purpose, and Definitions.|§ 105-271 - Official title.

 105-271. Official title.This Subchapter may be cited as the Machinery Act. (1939, c. 310, s. 1; 1971, c. 806. s. 1.)
NC Gen Stat § 105-272 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 11 - Short Title, Purpose, and Definitions.|§ 105-272 - Purpose of Subchapter.

 105-272. Purpose of Subchapter.The purpose of this Subchapter is to provide the machinery for the listing, appraisal, and assessment of property and the levy and collection of taxes on property by counties and municipalities. It is the intent of the General Assembly to make the provisions of this Subchapter uniformly applicable throughout the State, and to assure this objective no local act to become effective on or after July 1, 1971, shall be construed to repeal or amend any section of this Subchapter in whole or in part unless it shall expressly so provide by specific reference to the section to be repealed or amended. As used in this section, the term "local act" means any act of the General Assembly that applies to one or more counties by name, to one or more municipalities by name, or to all municipalities within one or more named counties. (1939, c. 310, s. 1802; 1971, c. 806, s. 1; 1991, c. 11, s. 1.)
NC Gen Stat § 105-274 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-274 - Property subject to taxation.

 105-274. Property subject to taxation.(a) All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is:(1) Excluded from the tax base by a statute of statewide application enacted under the classification power accorded the General Assembly by Article V, 2(2), of the North Carolina Constitution, or(2) Exempted from taxation by the Constitution or by a statute of statewide application enacted under the authority granted the General Assembly by Article V, 2(3), of the North Carolina Constitution.(b) No provision of this Subchapter shall be construed to exempt from taxation any property situated in this State belonging to any foreign corporation unless the context of the provision clearly indicates a legislative intent to grant such an exemption. (1939, c. 310, ss. 303, 1800; 1961, c. 1169, s. 8; 1967, c. 1185; 1971, c. 806, s. 1.)
NC Gen Stat § 105-276 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-276 - Taxation of intangible personal property.

 105-276. Taxation of intangible personal property.Intangible personal property that is not excluded from taxation under G.S. 105-275 is subject to this Subchapter. The exclusion of a class of intangible personal property from taxation under G.S. 105-275 does not affect the appraisal or assessment of real property and tangible personal property. (1939, c. 310, s. 601; 1971, c. 806, s. 1; 1973, c. 1180; 1985, c. 656, s. 38; 1987, c. 813, s. 8; 1995, c. 41, s. 6; 1997-23, s. 2.)
NC Gen Stat § 105-277 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-277 - Property classified for taxation at reduced rates; certain deductions.

 105-277. Property classified for taxation at reduced rates; certain deductions.(a) through (c) Repealed by Session Laws 1987, c. 813, s. 9, effective for taxable years beginning on or after January 1, 1988.(d) All bona fide indebtedness incurred in the purchase of fertilizer and fertilizer materials owing by a taxpayer as principal debtor may be deducted from the total value of all fertilizer and fertilizer materials as are held by such taxpayer for his own use in agriculture during the current year.(e) Repealed by Session Laws 1987, c. 813, s. 9, effective for taxable years beginning on or after January 1, 1988.(f) Repealed by Session Laws 1977, c. 869, s. 1.(g) Buildings equipped with a solar energy heating or cooling system, or both, are hereby designated a special class of property under authority of Article V, Sec. 2(2) of the North Carolina Constitution. Such buildings shall be assessed for taxation in accordance with each county's schedules of value for buildings equipped with conventional heating or cooling systems and no additional value shall be assigned for the difference in cost between a solar energy heating or cooling system and a conventional system typically found in the county. As used in this classification, the term "system" includes all controls, tanks, pumps, heat exchangers and other equipment used directly and exclusively for the conversion of solar energy for heating or cooling. The term "system" does not include any land or structural elements of the building such as walls and roofs nor other equipment ordinarily contained in the structure.(h) Private Water Companies. - Contributions in aid of construction and acquisition adjustments. In assessing the property of any private water company, there shall be excluded that portion of the investment of the company represented by contributions in aid of construction and by acquisition adjustments which is designated a special class of property under Article V, Sec. 2(2) of the Constitution. "Investment," "contributions in aid of construction" and "acquisition adjustment" shall have the meanings as those terms are defined in the Uniform System of Accounts specified by the North Carolina Utilities Commission for use by such private water company.(i) Repealed by Session Laws 1987, c. 622, s. 5. (1947, c. 1026; 1955, c. 697, s. 1; 1961, c. 1169, ss. 6, 7, 71/2; 1963, c. 940; 1971, c. 806, s. 1; 1973, c. 511, s. 4; c. 695, s. 2; 1975, c. 578; 1977, c. 869, s. 1; c. 965; 1979, c. 605, s. 1; 1985, c. 440; c. 656, ss. 52, 52.1; 1985 (Reg. Sess., 1986), c. 947, s. 5; 1987, c. 622, s. 5; c. 813, s. 9; 2003-416, s. 20.)
NC Gen Stat § 105-277.01 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-277.01 - Certain farm products classified for taxation at reduced valuation.

 105-277.01. Certain farm products classified for taxation at reduced valuation.Farm products (including crops but excluding poultry and other livestock) held by or for a cooperative stabilization or marketing association or corporation to which they have been delivered, conveyed, or assigned by the original producer for the purpose of sale are hereby designated a special class of property under authority of Article V, Sec. 2(2), of the North Carolina Constitution. Before being assessed for taxation the appraised valuation of farm products so classified shall be reduced by the amount of any unpaid loan or advance made or granted thereon by the United States government, an agency of the United States government, or a cooperative stabilization or marketing association or corporation. (1973, c. 695, s. 3.)
NC Gen Stat § 105-277.1F (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-277.1F - Uniform provisions for payment of deferred taxes.

 105-277.1F. Uniform provisions for payment of deferred taxes.(a) Scope. - This section applies to the following deferred tax programs:(1) G.S. 105-275(12), real property owned by a nonprofit corporation held as a protected natural area.(1a) G.S. 105-275(29a), historic district property held as future site of historic structure.(2) G.S. 105-277.1B, the property tax homestead circuit breaker.(2a) (See note for repeal) G.S. 105-277.1D, the inventory property tax deferral.(3) G.S. 105-277.4(c), present-use value property.(4) G.S. 105-277.14, working waterfront property.(4a) G.S. 105-277.15, wildlife conservation land.(4b) G.S. 105-277.15A, site infrastructure land.(5) G.S. 105-278(b), historic property.(6) G.S. 105-278.6(e), nonprofit property held as future site of low- or moderate-income housing.(b) Payment. - Taxes deferred on property under a deferral program listed in subsection (a) of this section are due and payable on the day the property loses its eligibility for the deferral program as a result of a disqualifying event. If only a part of property for which taxes are deferred loses its eligibility for deferral, the assessor must determine the amount of deferred taxes that apply to that part and that amount is due and payable. Interest accrues on deferred taxes as if they had been payable on the dates on which they would have originally become due.The tax for the fiscal year that begins in the calendar year in which the deferred taxes are due and payable is computed as if the property had not been classified for that year. A lien for deferred taxes is extinguished when the taxes are paid.All or part of the deferred taxes that are not due and payable may be paid to the tax collector at any time without affecting the property's eligibility for deferral. A partial payment is applied first to accrued interest.  (2008-35, s. 2.2; 2008-107, s. 28.11(h); 2008-171, s. 2; 2009-308, s. 3; 2011-274, s. 2; 2012-79, s. 1.9; 2013-130, s. 3.)
NC Gen Stat § 105-277.5 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-277.5 - Agricultural, horticultural and forestland - Notice of change in use.

 105-277.5. Agricultural, horticultural and forestland - Notice of change in use.Not later than the close of the listing period following a change which would disqualify all or a part of a tract of land receiving the benefit of this classification, the property owner shall furnish the assessor with complete information regarding such change. Any property owner who fails to notify the assessor of changes as aforesaid regarding land receiving the benefit of this classification shall be subject to a penalty of ten percent (10%) of the total amount of the deferred taxes and interest thereon for each listing period for which the failure to report continues. (1973, c. 709, s. 1; 1975, c. 746, s. 8; 1987, c. 45, s. 1.)
NC Gen Stat § 105-277.6 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 12 - Property Subject to Taxation.|§ 105-277.6 - Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.

 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.(a) In determining the amount of the deferred taxes herein provided, the assessor shall use the appraised valuation established in the county's last general revaluation except for any changes made under the provisions of G.S. 105-287.(b) In revaluation years, as provided in G.S. 105-286, all property entitled to classification under G.S. 105-277.3 shall be reappraised at its true value in money and at its present use value as of the effective date of the revaluation. The two valuations shall continue in effect and shall provide the basis for deferred taxes until a change in one or both of the appraisals is required by law. The present use-value schedule, standards, and rules shall be used by the tax assessor to appraise property receiving the benefit of this classification until the next general revaluation of real property in the county as required by G.S. 105-286.(c) Repealed by Session Laws 1987, c. 295, s. 2. (1973, c. 709, s. 1; 1975, c. 746, ss. 9, 10; 1987, c. 45, s. 1, c. 295, s. 2.)