reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-379 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 27 - Refunds and Remedies.|§ 105-379 - Restriction on use of injunction and claim and delivery.

 105-379. Restriction on use of injunction and claim and delivery.(a) Grounds for Injunction. - No court may enjoin the collection of any tax, the sale of any tax lien, or the sale of any property for nonpayment of any tax imposed under the authority of this Subchapter except upon a showing that the tax (or some part thereof) is illegal or levied for an illegal or unauthorized purpose.(b) No Order in Claim and Delivery. - No court may issue any order in claim and delivery proceedings or otherwise for the taking of any personal property levied on or attached by the tax collector under the authority of this Subchapter. (1901, c. 558, s. 30; Rev., s. 2855; C.S., s. 7979; 1971, c. 806, s. 1.)
NC Gen Stat § 105-380 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 27 - Refunds and Remedies.|§ 105-380 - No taxes to be released, refunded, or compromised.

 105-380. No taxes to be released, refunded, or compromised.(a) The governing body of a taxing unit is prohibited from releasing, refunding, or compromising all or any portion of the taxes levied against any property within its jurisdiction except as expressly provided in this Subchapter.(b) Taxes that have been released, refunded, or compromised in violation of this section shall be deemed to be unpaid and shall be collectible by any means provided by this Subchapter, and the existence and priority of any tax lien on property shall not be affected by the unauthorized release, refund, or compromise of the tax liability.(c) Any tax that has been released, refunded, or compromised in violation of this section may be recovered from any member or members of the governing body who voted for the release, refund, or compromise by civil action instituted by any resident of the taxing unit, and when collected, the recovered tax shall be paid to the treasurer of the taxing unit. The costs of bringing the action, including reasonable attorneys' fees, shall be allowed the plaintiff in the event the tax is recovered.(d) The provisions of this section are not intended to restrict or abrogate the powers of a board of equalization and review or any agency exercising the powers of such a board.(e) Expired.  (1901, c. 558, s. 31; Rev., s. 2854; C.S., s. 7976; 1971, c. 806, s. 1; 1973, c. 564, s. 2; 2013-19, s. 1.)
NC Gen Stat § 105-383 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 28 - Special Duties to Pay Taxes.|§ 105-383 - Fiduciaries to pay taxes.

 105-383. Fiduciaries to pay taxes.(a) Duty to Pay. - It shall be the duty of every guardian, executor, administrator, agent, trustee, receiver, or other fiduciary having care or control of any real or personal property to pay the taxes thereon out of the trust funds in his hands.(b) Liability for Failure to Pay. - Any fiduciary who fails to pay the taxes on property in his care or control when trust funds are available to him for that purpose shall be personally liable for the taxes. This liability may be enforced by a civil action brought in the name of the tax collector of the taxing unit to which the taxes are owed against the fiduciary in an appropriate division of the General Court of Justice of the county in which the taxing unit is located.(c) Liability for Sale of Property. - Any fiduciary who suffers property in his care or control to be sold by reason of his negligence in failing to pay the taxes thereon when available funds were in his hands shall be liable to his ward, principal, or cestui que trust for all actual damages incurred as a result of his neglect.(d) Effect of Section. - This section shall not have the effect of relieving property and estates held in trust or under the control of fiduciaries from the lien of property taxes. (1762, c. 69, s. 14; R.C., c. 54, s. 27; 1868-9, c. 201, s. 32; 1879, c. 71, s. 53; Code, ss. 1595, 3698; Rev., s. 2862; C.S., s. 7985; 1971, c. 806, s. 1.)
NC Gen Stat § 105-384 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 28 - Special Duties to Pay Taxes.|§ 105-384 - Duties and liabilities of life tenant.

 105-384. Duties and liabilities of life tenant.(a) If real or personal property is held by a tenant for life or by a tenant for the life of another, it shall be the duty of the life tenant to pay the taxes imposed on the property.(b) Any remainderman or reversioner of real or personal property who pays the taxes thereon may recover the money so paid in an action against the life tenant of the property; in the case of real property, the action may be brought only in the appropriate division of the General Court of Justice of the county in which the real property is located.(c) Any tenant for life of real or personal property who suffers the property to be foreclosed and sold or sold under levy for failure to pay the taxes thereon shall be liable to the remainderman or to the reversioner for any damages incurred. (1879, c. 71, ss. 53, 54; Code, ss. 3698, 3699; 1901, c. 558, s. 45; Rev., s. 2859; C.S., s. 7982; 1971, c. 806, s. 1.)
NC Gen Stat § 105-385 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 28 - Special Duties to Pay Taxes.|§ 105-385 - Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.

 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.(a) Judicial Sales. - In all civil actions and special proceedings in which the sale of any real property is ordered, the judgment shall provide for the payment of all taxes then constituting a lien upon the property and all special assessments or installments thereof then due, and the tax liens and special assessments shall be satisfied from the proceeds of the sale before the proceeds are disbursed. The judgment in such a civil action or special proceeding shall adjust the disbursements for taxes and special assessments between the parties to the action or special proceeding in accordance with their respective rights.(b) Sales under Powers. - Any person who sells real property under a power of sale conferred upon him by a deed, will, power of attorney, mortgage, deed of trust, or assignment for the benefit of creditors shall from the proceeds of the sale first satisfy all taxes constituting a lien upon the real property and all special assessments or installments thereof then due unless the notice of sale provided that the property would be sold subject to tax liens and special assessments, and it was so sold.(c) Governmental Purchasers. - Any agency, department, or institution of the State of North Carolina and any county or municipal corporation that purchases real property shall satisfy all taxes constituting a lien upon the property purchased and all special assessments or installments thereof then due by deducting the amount of the taxes and special assessments from the purchase price and paying it to the proper taxing unit or units. Any agency, department, or institution of the State and any county or municipal corporation that fails to make the deductions and payments required by this subsection (c) shall be liable to the taxing unit or units to which the taxes and special assessments are owed for the amount thereof. This liability may be enforced in a civil action brought by the taxing unit or units to which the taxes and special assessments are owed in the appropriate trial division of the General Court of Justice of the county in which the property is located; this remedy shall be in addition to any remedies the taxing unit may have against the grantor of the property. (1901, c. 558, s. 47; Rev., s. 2857; C.S., s. 7980; 1929, c. 231, s. 1; 1951, c. 252, s. 1; 1971, c. 806, s. 1.)
NC Gen Stat § 105-386 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 28 - Special Duties to Pay Taxes.|§ 105-386 - Tax paid by holder of lien; remedy.

 105-386. Tax paid by holder of lien; remedy.If any person having a lien or encumbrance of any kind upon real property shall pay the taxes that constitute a lien upon the real property:(1) He shall thereby acquire a lien upon the real property from the time of payment, which lien shall be superior to all other liens and which may be enforced by an action in the appropriate division of the General Court of Justice of the county in which the real property is situated.(2) He may, by an action for moneys paid to the use of the owner of the real property at the time of payment, recover the amount paid. (1879, c. 71, s. 55; Code, s. 3700; 1901, c. 558, s. 46; Rev., s. 2858; C.S., s. 7981; 1971, c. 806, s. 1.)
NC Gen Stat § 105-387 through 105-392 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 29 - Validations.|§ 105-387 through 105-392 - through 105-392: Recodified as §§ 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).

 105-387 through 105-392: Recodified as 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1).
NC Gen Stat § 105-394 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 30 - General Provisions.|§ 105-394 - Immaterial irregularities.

 105-394. Immaterial irregularities.Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or requirement of this Subchapter shall not invalidate the tax imposed upon any property or any process of listing, appraisal, assessment, levy, collection, or any other proceeding under this Subchapter.The following are examples of immaterial irregularities:(1) The failure of list takers, tax supervisors, or members of boards of equalization and review to take and subscribe the oaths required of them.(2) The failure to sign the affirmation required on the abstract.(3) The failure to list, appraise, or assess any property for taxation or to levy any tax within the time prescribed by law.(4) The failure of the board of equalization and review to meet or to adjourn within the time prescribed by law or to give any required notice of its meetings and adjournment.(5) Any defect in the description upon any abstract, tax receipt, tax record, notice, advertisement, or other document, of real or personal property, if the description be sufficient to enable the tax collector or any person interested to determine what property is meant by the description. (In such cases the tax supervisor or tax collector may correct the description on the documents bearing the defective description, and the correct description shall be used in any documents later issued in tax foreclosure proceedings authorized by this Subchapter.)(6) The failure of the collector to advertise any tax lien.(7) Repealed by Session Laws 1983, c. 808, s. 11.(8) Any irregularity or informality in the order or manner in which tax liens on real property are offered for sale.(9) The failure to make or serve any notice mentioned in this Subchapter.(10) The omission of a dollar mark or other designation descriptive of the value of figures upon any document required by this Subchapter.(11) Any other immaterial informality, omission, or defect on the part of any person in any proceeding or requirement of this Subchapter. (1939, c. 310, s. 1715; 1965, c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11.)
NC Gen Stat § 105-395 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 30 - General Provisions.|§ 105-395 - Application and effective date of Subchapter.

 105-395. Application and effective date of Subchapter.(a) The provisions of G.S. 105-333 through 105-344 (being Article 23 in this Subchapter) shall first be applicable to public service company property to be listed or reported for taxation as of January 1, 1972. Unless otherwise specifically provided herein, all other provisions of this Machinery Act (being Subchapter II of Chapter 105 of the General Statutes) shall become effective July 1, 1971, and shall apply to all taxes due and uncollected as of that date as well as to those that shall become due thereafter.(b) Repealed by Session Laws 1998-98, s. 27.(c) 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 all laws and clauses of laws, including private and local acts, other than local acts relating to the selection of tax collectors, in conflict with this Subchapter are repealed effective July 1, 1971. As used in this section, the term "local acts" means any acts of the General Assembly that apply to one or more counties by name, to one or more municipalities by name, or to all municipalities within one or more named counties. (1971, c. 806, s. 1; 1993, c. 485, s. 19; 1998-98, s. 27.)
NC Gen Stat § 105-395.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 30 - General Provisions.|§ 105-395.1 - Applicable date when due date falls on weekend, holiday, or closure date.

 105-395.1. Applicable date when due date falls on weekend, holiday, or closure date.When the last day for doing an act required or permitted by this Subchapter falls on a day listed in this section, the act is considered to be done within the prescribed time limit if it is done on the next business day. This section applies to the following days:(1) A Saturday or Sunday.(2) A holiday.(3) A day for which all of the following conditions are met in the taxing entity:a. The tax office is closed.b. The taxpayer certifies in writing that the United States Postal Service did not provide service to the taxpayer's address.c. A disaster declaration is declared pursuant to G.S. 166A-19.21 or G.S. 166A-19.22.  (1987, c. 777, s. 5; 2018-5, s. 38.9(a); 2018-76, s. 9.5.)
NC Gen Stat § 105-404 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 30 - General Provisions.|§ 105-404 - Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.

 105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
NC Gen Stat § 105-407 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 30 - General Provisions.|§ 105-407 - Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.

 105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
NC Gen Stat § 105-412 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 31 - Rights of Parties Adjusted.|§ 105-412 - Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.

 105-412: Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2.
NC Gen Stat § 105-417.1 through 105-417.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 33A - Agreements with United States or Other States.|§ 105-417.1 through 105-417.3 - through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2.

 105-417.1 through 105-417.3: Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2.
NC Gen Stat § 105-449.37 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.37 - Definitions; tax liability; application.

 105-449.37. Definitions; tax liability; application.(a) Definitions. - The following definitions apply in this Article:(1) International Fuel Tax Agreement. - The Articles of Agreement adopted by the International Fuel Tax Association, Inc., as amended as of December 1, 2018.(2) Motor carrier. - A person who operates or causes to be operated on any highway in this State a motor vehicle that is a qualified motor vehicle. The term does not include the United States, a state, or a political subdivision of a state.(3) Motor vehicle. - Defined in G.S. 20-4.01.(4) Operations. - The movement of a qualified motor vehicle by a motor carrier, whether loaded or empty and whether or not operated for compensation.(5) Person. - Defined in G.S. 105-228.90.(6) Qualified motor vehicle. - Defined in the International Fuel Tax Agreement.(7) Secretary. - Defined in G.S. 105-228.90.(b) Liability. - A motor carrier who operates on one or more days of a reporting period is liable for the tax imposed by this Article for that reporting period and is entitled to the credits allowed for that reporting period.(c) Application. - A motor carrier who operates a qualified motor vehicle in this State must submit an application, as provided in this Article, and obtain the appropriate license and decals for the vehicle. The Article applies to both an interstate motor carrier subject to the International Fuel Tax Agreement and to an intrastate motor carrier.  (1955, c. 823, s. 1; 1973, c. 476, s. 193; 1983, c. 713, s. 55; 1989, c. 7, s. 1; 1991, c. 182, s. 2; c. 487, s. 2; 1991 (Reg. Sess., 1992), c. 913, s. 8; 1993, c. 354, s. 28; 1999-337, s. 36; 2000-140, s. 74; 2008-134, s. 16; 2010-95, s. 27; 2014-3, s. 9.5(b); 2017-39, s. 11; 2020-58, s. 2.9.)
NC Gen Stat § 105-449.38 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.38 - Tax levied.

 105-449.38. Tax levied.A road tax for the privilege of using the streets and highways of this State is imposed upon every motor carrier on the amount of motor fuel or alternative fuel used by the carrier in its operations within this State. The tax shall be at the rate established by the Secretary pursuant to G.S. 105-449.80 or G.S. 105-449.136, as appropriate. This tax is in addition to any other taxes imposed on motor carriers.  (1955, c. 823, s. 2; 1969, c. 600, s. 22; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 16; 1995, c. 390, s. 16; 2001-205, s. 2; 2008-134, s. 17.)
NC Gen Stat § 105-449.39 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.39 - Credit for payment of motor fuel tax.

 105-449.39. Credit for payment of motor fuel tax.Every motor carrier subject to the tax levied by this Article is entitled to a credit on its quarterly return for tax paid by the carrier on fuel purchased in the State. The amount of the credit is determined using the tax rate in effect under G.S. 105-449.80 for the time period covered by the return. To obtain a credit, the motor carrier must furnish evidence satisfactory to the Secretary that the tax for which the credit is claimed has been paid.If the amount of a credit to which a motor carrier is entitled for a quarter exceeds the motor carrier's liability for that quarter, the excess is refundable in accordance with G.S. 105-241.7.  (1955, c. 823, s. 3; 1969, c. 600, s. 22; c. 1098; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1098; 1981, c. 690, s. 3; 1985 (Reg. Sess., 1986), c. 982, s. 17; 1987, c. 315; 1989, c. 692, s. 5.7; 1991, c. 182, s. 3; c. 487, s. 3; 1998-146, s. 1; 1999-337, s. 37; 2005-435, s. 3; 2007-491, s. 40; 2010-95, s. 26(a); 2016-5, s. 4.10(a).)
NC Gen Stat § 105-449.40 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.40 - Secretary may require bond.

 105-449.40. Secretary may require bond.(a) Authority. - The Secretary may require a motor carrier to furnish a bond when any of the following occurs:(1) The motor carrier fails to file a return within the time required by this Article.(2) The motor carrier fails to pay a tax when due under this Article.(3) After auditing the motor carrier's records, the Secretary determines that a bond is needed to protect the State from loss in collecting the tax due under this Article.(b) Amount. - A bond required of a motor carrier under this section may not be more than the larger of the following amounts:(1) Five hundred dollars ($500.00).(2) Four times the motor carrier's average tax liability or refund for a reporting period.A bond must be in the form required by the Secretary.  (1955, c. 823, s. 4; 1967, c. 1110, s. 15; 1973, c. 476, s. 193; 1991, c. 487, s. 4; 2010-95, s. 26(b).)
NC Gen Stat § 105-449.42 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.42 - Payment of tax.

 105-449.42. Payment of tax.The tax levied by this Article is due when a motor carrier files a quarterly return under G.S. 105-449.45. The amount of tax due is calculated on the amount of motor fuel or alternative fuel used by the motor carrier in its operations within this State during the quarter covered by the return.  (1955, c. 823, s. 6; 1973, c. 476, s. 193; 1979, 2nd Sess., c. 1086, s. 2; 1983, c. 29, s. 2; 1991, c. 182, s. 4; 1999-337, s. 38; 2010-95, s. 26(c).)
NC Gen Stat § 105-449.42A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.42A - Leased motor vehicles.

 105-449.42A. Leased motor vehicles.(a) Lessor in Leasing Business. - A lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation is the motor carrier for a leased or rented motor vehicle unless the lessee of the leased or rented motor vehicle gives the Secretary written notice, by filing a return or otherwise, that the lessee is the motor carrier. In that circumstance, the lessee is the motor carrier for the leased or rented motor vehicle.Before a lessee gives the Secretary written notice under this subsection that the lessee is the motor carrier, the lessee and lessor must make a written agreement for the lessee to be the motor carrier. Upon request of the Secretary, the lessee must give the Secretary a copy of the agreement.(b) Independent Contractor. - The lessee of a motor vehicle that is leased from an independent contractor is the motor carrier for the leased motor vehicle unless one of the circumstances listed in this subsection applies. If either of these circumstances applies, the lessor is the motor carrier for the leased motor vehicle.(1) The motor vehicle is leased for fewer than 30 days.(2) The motor vehicle is leased for at least 30 days and the lessor gives the Secretary written notice, by filing a return or otherwise, that the lessor is the motor carrier. Before a lessor gives the Secretary written notice that the lessor is the motor carrier, the lessor and lessee must make a written agreement for the lessor to be the motor carrier. Upon request of the Secretary, the lessor must give the Secretary a copy of the agreement.(c) Liability. - An independent contractor who leases a motor vehicle to another for fewer than 30 days is liable for compliance with this Article and the person to whom the motor vehicle is leased is not liable. Otherwise, both the lessor and lessee of a motor vehicle are jointly and severally liable for compliance with this Article.  (1983, c. 29, s. 3; 1985 (Reg. Sess., 1986), c. 826, s. 11; 1991, c. 487, s. 5; 1991 (Reg. Sess., 1992), c. 913, s. 9; 2010-95, s. 26(d).)
NC Gen Stat § 105-449.43 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 36B - Tax on Motor Carriers.|§ 105-449.43 - Application of tax proceeds.

 105-449.43. Application of tax proceeds.Tax revenue collected under this Article and tax refunds or credits allowed under this Article shall be allocated among and charged to the funds and accounts listed in G.S. 105-449.125 in accordance with that section. (1955, c. 823, s. 7; 1981 (Reg. Sess., 1982), c. 1211, s. 3; 1989, c. 692, s. 1.16; 1995, c. 390, s. 17.)