reglab/housing_qa huggingface dataset:
NC Gen Stat § 104-25 (2021)
2021 North Carolina General Statutes|Chapter 104 - United States Lands|Article 2 - Inland Waterways.|§ 104-25 - Lands conveyed to United States for inland waterway.

 104-25. Lands conveyed to United States for inland waterway.For the purpose of aiding in the construction of a proposed inland waterway by the United States from the City of Norfolk, in the State of Virginia, to Beaufort Inlet, in the State of North Carolina, the Secretary of State is hereby authorized to issue to the United States of America a grant to the land located within a distance of 1,000 feet on either side of the center of the said inland waterway, insofar as such land is subject to grant by the State of North Carolina, the said grant to issue upon a certificate furnished to the Secretary of State by the Secretary of War, or by any authorized officer of the corps of engineers of the United States Army, or by any other authorized official, exercising control of the construction of the said waterway.Wherever, in the construction of the said inland waterway, lands theretofore submerged shall be raised above the water by deposit of excavated material, the lands so formed shall become the property of the United States for a distance of 1,000 feet on either side of the center of such canal or channel, and the Secretary of State is hereby authorized to issue to the United States a grant to the land so formed within the distance above mentioned, the grant to issue upon a certificate furnished to the Secretary of State by some authorized official of the United States as above provided.  (1913, c. 197; C.S., s. 7583; 1937, c. 445; 2011-183, s. 127(b).)
NC Gen Stat § 104-31 (2021)
2021 North Carolina General Statutes|Chapter 104 - United States Lands|Article 3 - Jurisdiction over National Park System Lands.|§ 104-31 - Governor authorized to cede jurisdiction.

 104-31. Governor authorized to cede jurisdiction.(a) Whenever the United States shall desire to acquire legislative jurisdiction over any lands of the national park system within this State and shall make application for that purpose, the Governor is authorized to cede to the United States such measure of jurisdiction, not exceeding that requested by the United States, as he may deem proper over all or any part of such lands as to which a cession of legislative jurisdiction is requested, reserving to the State such concurrent or partial jurisdiction as he may deem proper.(b) Said application on behalf of the United States shall state in particular the measure of jurisdiction desired and shall be accompanied by an accurate description of the lands of the national park system over which such jurisdiction is desired and information as to which of such lands are then owned or leased by the United States.(c) Said cession of jurisdiction shall become effective when it is accepted on behalf of the United States, which acceptance shall be indicated, in writing upon the instrument of cession, by an authorized official of the United States and admitting it to record in the appropriate land records of the county in which lands are situated. (1979, c. 560, s. 1.)
NC Gen Stat § 104-33 (2021)
2021 North Carolina General Statutes|Chapter 104 - United States Lands|Article 3 - Jurisdiction over National Park System Lands.|§ 104-33 - Applicability of Article.

 104-33. Applicability of Article.The provisions of this Article shall not apply to any lands owned by the United States and held in trust for the Eastern Band of Cherokee Indians, located in Jackson, Swain, Graham, or Cherokee Counties. (1979, c. 560, s. 2.)
NC Gen Stat § 104B-1 (2021)
2021 North Carolina General Statutes|Chapter 104B - Hurricanes or Other Acts of Nature|Article 1 - In General.|§ 104B-1 - Removal of property deposited by hurricane or other act of nature.

 104B-1. Removal of property deposited by hurricane or other act of nature.Whenever the house, garage, building, or any part thereof, or other property of a person, firm or corporation shall be deposited on the land of another by any hurricane, tornado, tidal wave, flood or other act of nature and is not removed from said land within 30 days after the deposit, the owner of such land may notify in writing the owner of the house, garage, building, or other property of such deposit and may require owner to remove the property so deposited within 60 days after receipt of the notice. If the owner of the deposited property fails to remove it within 60 days after receipt of the notice, the owner of the land may remove the deposited property and destroy it or may use it as he sees fit without incurring liability to the owner of the deposited property, or may sell it and retain the proceeds for his own use; provided, the amount by which the proceeds of any such sale exceed the cost of removal and sale shall be paid to the owner of the deposited property or held for his account.If the owner of the land is unable to notify the owner of the deposited property and, after diligent search, the owner of the deposited property cannot be located and notified, the owner of the land may, at any time after the expiration of 120 days from the date of the deposit of the property on his land, remove, use, or sell the deposited property in the same manner and under the same restrictions as provided above for removal, use, or sale after notice.Sales made under this section may be either public or private sales. (1955, c. 643.)
NC Gen Stat § 105-33 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-33 - Taxes under this Article.

 105-33. Taxes under this Article.(a) General. - Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named.(b) License Taxes. - A license tax imposed by this Article is an annual tax. The tax is due by July 1 of each year. The tax is imposed for the privilege of engaging in a specified activity during the fiscal year that begins on the July 1 due date of the tax. The full amount of a license tax applies to a person who, during a fiscal year, begins to engage in an activity for which this Article requires a license. Before a person engages in an activity for which this Article requires a license, the person must obtain the required license.(c) Other Taxes. - The taxes imposed by this Article on a percentage basis or another basis are due as specified in this Article.(d) Repealed by Session Laws 1998-95, s. 2.(e) Repealed by Session Laws 1989, c. 584, s. 1.(f), (g) Repealed by Session Laws 1998-95, s. 2.(h) Liability Upon Transfer. - A grantee, transferee, or purchaser of any business or property subject to the State taxes imposed in this Article must make diligent inquiry as to whether the State tax has been paid. If the business or property has been granted, sold, transferred, or conveyed to an innocent purchaser for value and without notice that the vendor owed or is liable for any of the State taxes imposed under this Article, the property, while in the possession of the innocent purchaser, is not subject to any lien for the taxes.(i), (j) Repealed by Session Laws 1998-95, s. 2.(k) Repealed by Session Laws 1987, c. 190. (1939, c. 158, s. 100; 1943, c. 400, s. 2; 1951, c. 643, s. 2; 1953, c. 981, s. 1; 1963, c. 294, s. 3; 1973, c. 476, s. 193; 1977, c. 657, s. 1; 1981, c. 83, ss. 1, 2; 1985, c. 114, s. 10; 1985 (Reg. Sess., 1986), c. 826, ss. 1, 2; c. 934, s. 3; 1987, c. 190; 1989, c. 584, s. 1; 1989 (Reg. Sess., 1990), c. 814, s. 1; 1991 (Reg. Sess., 1992), c. 981, s. 1; 1993, c. 539, s. 688; 1994, Ex. Sess., c. 24, s. 14(c); 1996, 2nd Ex. Sess., c. 14, ss. 18, 19; 1998-95, ss. 1, 2.)
NC Gen Stat § 105-33.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-33.1 - Definitions.

 105-33.1. Definitions.The following definitions apply in this Article:(1) City. - Defined in G.S. 105-228.90.(1a) Code. - Defined in G.S. 105-228.90.(2) Repealed by Session Laws 1998-95, s. 3.(3) Person. - Defined in G.S. 105-228.90.(4) Secretary. - Defined in G.S. 105-228.90. (1991, c. 45, s. 1; 1991 (Reg. Sess., 1992), c. 922, s. 2; 1993, c. 12, s. 3; c. 354, s. 6; 1998-95, s. 3.)
NC Gen Stat § 105-83 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-83 - Installment paper dealers.

 105-83. Installment paper dealers.(a) Every person engaged in the business of dealing in, buying, or discounting installment paper, notes, bonds, contracts, or evidences of debt for which, at the time of or in connection with the execution of the instruments, a lien is reserved or taken upon personal property located in this State to secure the payment of the obligations, shall submit to the Secretary quarterly no later than the twentieth day of January, April, July, and October of each year, upon forms prescribed by the Secretary, a full, accurate, and complete statement, verified by the officer, agent, or person making the statement, of the total face value of the obligations dealt in, bought, or discounted within the preceding three calendar months and, at the same time, shall pay a tax of two hundred seventy-seven thousandths of one percent (.277%) of the face value of these obligations.(b) Repealed by Session Laws 1998-95, s. 9.(c) If any person deals in, buys, or discounts any obligations described in this section without paying a tax imposed by this section, the person may not bring an action in a State court to enforce collection of an obligation dealt in, bought, or discounted during the period of noncompliance with this section until the person pays the amount of tax, penalties, and interest due.(d) This section does not apply to corporations liable for the tax levied under G.S. 105-102.3 or to savings and loan associations.(e) Counties and cities shall not levy any license tax on the business taxed under this section. (1939, c. 158, s. 148; 1957, c. 1340, s. 2; 1973, c. 476, s. 193; 1981, c. 83, ss. 8, 9; 1991, c. 45, s. 3; 1991 (Reg. Sess., 1992), c. 965, s. 3; 1998-95, s. 9; 1998-98, s. 1(f).)
NC Gen Stat § 105-103 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-103 - Unlawful to operate without license.

 105-103. Unlawful to operate without license.When a license tax is required by law, and whenever the General Assembly shall levy a license tax on any business, trade, employment, or profession, or for doing any act, it shall be unlawful for any person, firm, or corporation without a license to engage in such business, trade, employment, profession, or do the act; and when such tax is imposed it shall be lawful to grant a license for the business, trade, employment, or for doing the act; and no person, firm, or corporation shall be allowed the privilege of exercising any business, trade, employment, profession, or the doing of any act taxed in this schedule throughout the State under one license, except under a statewide license. (1939, c. 158, s. 181; 1998-98, s. 41.)
NC Gen Stat § 105-105 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-105 - Persons, firms, and corporations engaged in more than one business to pay tax on each.

 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.Where any person, firm, or corporation is engaged in more than one business, trade, employment, or profession which is made under the provisions of this Article subject to State license taxes, such persons, firms, or corporations shall pay the license tax prescribed in this Article for each separate business, trade, employment, or profession. (1939, c. 158, s. 183.)
NC Gen Stat § 105-106 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-106 - Effect of change in name of firm.

 105-106. Effect of change in name of firm.No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one or more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, or if there is change in ownership of less than a majority of the stock, if a corporation, the business shall be regarded as continuing. (1939, c. 158, s. 184.)
NC Gen Stat § 105-108 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-108 - Property used in a licensed business not exempt from taxation.

 105-108. Property used in a licensed business not exempt from taxation.A State license, issued under any of the provisions of this Article shall not be construed to exempt from other forms of taxation the property employed in such licensed business, trade, employment, or profession. (1939, c. 158, s. 186.)
NC Gen Stat § 105-109 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2 - Privilege Taxes.|§ 105-109 - Obtaining license and paying tax.

 105-109. Obtaining license and paying tax.(a) Repealed by Session Laws 1998-95, s. 13, effective July 1, 1999.(b) License Required. - Before a person may engage in a business, trade, or profession for which a license is required under this Article, the person must be licensed by the Department. To obtain a license, a person must submit an application to the Department for the license and pay the required tax. An application for a license is considered a return.The Department must issue a license to a person who files a completed application and pays the required tax. A license must be displayed conspicuously at the location of the licensed business, trade, or profession.(c) Repealed by Session Laws 1998-212, s. 29A.14(a), effective January 1, 1999.(d) Penalties. - The penalties in G.S. 105-236 apply to this Article. The Secretary may collect a tax due under this Article in any manner allowed under Article 9 of this Chapter.(e) Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015. See note for applicability.  (1939, c. 158, s. 187; 1957, c. 859; 1963, c. 294, s. 5; 1973, c. 108, s. 51; c. 476, s. 193; 1993, c. 539, ss. 698, 699; 1994, Ex. Sess., c. 24, s. 14(c); 1998-95, s. 13; 1998-212, s. 29A.14(a); 2007-491, s. 7; 2014-3, s. 12.3(b).)
NC Gen Stat § 105-113.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.2 - Short title.

 105-113.2. Short title.This Article may be cited as the "Tobacco Products Tax Act" or "Tobacco Products Tax Article." (1969, c. 1075, s. 2; 1991, c. 689, s. 266; 1998-98, s. 56.)
NC Gen Stat § 105-113.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.3 - Scope of tax; administration.

 105-113.3. Scope of tax; administration.(a) Scope. - The taxes imposed by this Article shall be collected only once on the same tobacco product. Except as permitted by Article 2 of this Chapter, a city or county may not levy a privilege license tax on the sale of tobacco products.(b) Administration. - Article 9 of this Chapter applies to this Article. (1969, c. 1075, s. 2; 1991, c. 689, s. 268; 1998-212, s. 29A.14(d).)
NC Gen Stat § 105-113.4C (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.4C - Enforcement of Master Settlement Agreement Provisions.

 105-113.4C. Enforcement of Master Settlement Agreement Provisions.The Master Settlement Agreement between the states and the tobacco product manufacturers, incorporated by reference into the consent decree referred to in G.S. 143-710, requires each state to diligently enforce Article 37 of Chapter 66 of the General Statutes. The Office of the Attorney General and the Secretary of Revenue shall perform the following responsibilities in enforcing Article 37:(1) The Office of the Attorney General must give to the Secretary of Revenue a list of the nonparticipating manufacturers under the Master Settlement Agreement and the brand names of the products of the nonparticipating manufacturers.(2) The Office of the Attorney General must update the list provided under subdivision (1) of this section when a nonparticipating manufacturer becomes a participating manufacturer, another nonparticipating manufacturer is identified, or more brands or products of nonparticipating manufacturers are identified.(3) The Secretary of Revenue must require the taxpayers of the tobacco excise tax to identify the amount of tobacco products of nonparticipating manufacturers sold by the taxpayers, and may impose this requirement as provided in G.S. 66-290(10).(4) The Secretary of Revenue must determine the amount of State tobacco excise taxes attributable to the products of nonparticipating manufacturers, based on the information provided by the taxpayers, and must report this information to the Office of the Attorney General.  (1999-311, s. 2; 2020-78, s. 6.2(c).)
NC Gen Stat § 105-113.4D (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.4D - Tax with respect to inventory on effective date of tax increase.

 105-113.4D. Tax with respect to inventory on effective date of tax increase.Every person subject to the taxes levied in this Article who, on the effective date of a tax increase under this Article, has on hand any tobacco products must file a complete inventory of the tobacco products within 20 days after the effective date of the increase, and must pay an additional tax to the Secretary when filing the inventory. The amount of tax due is the amount due based on the difference between the former tax rate and the increased tax rate.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 263; 2009-451, s. 27A.5(b).)
NC Gen Stat § 105-113.4E (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.4E - Modified risk tobacco products.

 105-113.4E. Modified risk tobacco products.(a) Definition. - The term "modified risk tobacco product" means a tobacco product that is sold or distributed for use to reduce harm or the risk of tobacco-related disease associated with commercially marketed tobacco products.(b) Tax Rate Reduction. - The tax imposed under this Article is reduced by the following:(1) Fifty percent (50%) for a modified risk tobacco product issued a risk modification order by the United States Food and Drug Administration under 21 U.S.C. 387k(g)(1).(2) Twenty-five percent (25%) for a modified risk tobacco product issued an exposure modification order by the United States Food and Drug Administration under 21 U.S.C. 387k(g)(2).(c) Substantiation. - Generally, tobacco products are subject to the tax imposed under this Article, unless a manufacturer substantiates that a product qualifies as a modified risk tobacco product and is subject to a reduced rate of tax in accordance with subsection (b) of this section. A manufacturer may substantiate that a product qualifies as a modified risk tobacco product by providing the Department a copy of the order issued by the United States Food and Drug Administration verifying the product as a modified risk tobacco product. Once the manufacturer provides the order to the Department, the Department must reduce the tax due as required under subsection (b) of this section effective on the first day of the next calendar month. If the order indicating a product qualifies as a modified risk tobacco product is renewed, the manufacturer must provide the order renewing the product to the Department within 14 days of receipt.(d) Forfeiture. - If the product no longer qualifies as a modified risk tobacco product, the rate reduction under subsection (b) of this section is forfeited. A product no longer qualifies when the order qualifying the product as a modified risk tobacco product expires and is not renewed or the order is withdrawn by the United States Food and Drug Administration. The manufacturer must provide notice of such expiration or withdrawal to the Department within 14 days of receipt. Upon determination by the Department that the product no longer qualifies as a modified risk tobacco product, the Department must determine if the taxpayer paid a reduced rate after the order expired or was withdrawn. If the taxpayer did avoid taxes, the taxpayer is liable for all past taxes avoided as a result of the product no longer qualifying plus interest at the rate established under G.S. 105-241.21, computed from the date the taxes would have been due if the rate reduction had not been allowed. The past taxes and interest are due 30 days after the date the rate reduction is forfeited; a taxpayer that fails to pay the past taxes and interest by the due date is subject to the penalties provided in G.S. 105-236.  (2018-5, s. 38.7(a); 2020-58, s. 2.4.)
NC Gen Stat § 105-113.4F (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.4F - Delivery sales of certain tobacco products; age verification.

 105-113.4F. Delivery sales of certain tobacco products; age verification.(a) Scope. - This section applies to delivery sales of tobacco products, other than cigars, to consumers in this State regardless of whether the delivery seller is located inside or outside this State. For purposes of this section, the term "tobacco product" is as defined in G.S. 105-113.4, except that it does not include cigars.(b) Delivery Seller Requirements. - A delivery seller shall do all of the following with respect to a delivery sale:(1) Obtain a license from the Secretary pursuant to the requirements of this Article before accepting an order.(2) Comply with the age verification requirements in G.S. 14-313(b2).(3) Report, collect, and remit to the Secretary all taxes levied on tobacco products as set out in this Article and Article 5 of this Chapter.(c) Filing Requirement. - A delivery seller who has made a delivery sale, or shipped or delivered tobacco products in connection with a delivery sale, during the previous month shall, not later than the tenth day of each month, file with the Secretary a memorandum or a copy of the invoice for every delivery sale made during the previous month. A delivery seller who complies with 15 U.S.C. 376 with respect to tobacco products covered by that section is considered to have complied with this subsection. The memorandum or invoice shall contain the following information:(1) The name, address, telephone number, and e-mail address of the consumer.(2) The type and the brand, or brands, of tobacco products that were sold.(3) The quantity of tobacco products that were sold.(d) Penalties. - A person who violates this section is subject to the following penalties:(1) For the first violation, a penalty of one thousand dollars ($1,000).(2) For a subsequent violation, a penalty not to exceed five thousand dollars ($5,000), as determined by the Secretary.(e) Exception. - This section does not apply to sales of tobacco products by a retail dealer who purchased the tobacco products from a licensed distributor or wholesale dealer.(f) State Laws Apply. - All State laws that apply to tobacco product retailers in this State shall apply to delivery sellers that sell tobacco products into this State.  (2019-169, s. 4.7(b).)
NC Gen Stat § 105-113.4G (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 2A - Tobacco Products Tax.|§ 105-113.4G - Records to be kept.

 105-113.4G. Records to be kept.Every person required to be licensed under this Article and every person required to make reports under this Article shall keep complete and accurate records of all purchases, inventories, sales, shipments, and deliveries of tobacco products, and other information as required under this Article. The records shall be in the form prescribed by the Secretary and shall be open at all times for inspection by the Secretary or an authorized representative of the Secretary.These records shall be safely preserved for a period of three years in a manner to ensure their security and accessibility for inspection by the Department.  (2020-58, s. 2.5(a).)