reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-213.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 7 - Schedule H. Intangible Personal Property.|§ 105-213.1 - Recodified as § 105-275.2 by Session Laws 1995.

 105-213.1: Recodified as 105-275.2 by Session Laws 1995.
NC Gen Stat § 105-228.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.|§ 105-228.1 - Defining taxes levied and assessed in this Article.

 105-228.1. Defining taxes levied and assessed in this Article.The purpose of this Article is to levy a fair and equal tax under authority of Section 2(2) of Article V of the North Carolina Constitution and to provide a practical means for ascertaining and collecting it. The taxes levied and assessed in this Article are on gross earnings, as defined in the Article, and are in lieu of ad valorem taxes upon the properties of persons taxed in this Article. (1954, c. 400, s. 8; 1998-98, ss. 64, 109.)
NC Gen Stat § 105-228.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.3 - Definitions.

 105-228.3. Definitions.The following definitions apply in this Article:(1) Article 65 corporation. - A corporation subject to Article 65 of Chapter 58 of the General Statutes, regulating hospital, medical, and dental service corporations.(2) Capitation payment. - Amounts paid by the Department of Health and Human Services to prepaid health plans under capitated contracts for the delivery of Medicaid and NC Health Choice services in accordance with Article 4 of Chapter 108D of the General Statutes.(3) Captive insurance company. - Defined in G.S. 58-10-340.(4) Foreign captive insurance company. - A captive insurance company as defined in G.S. 58-10-340(9), except that such company is not formed or licensed under the laws of this State but is formed and licensed under the laws of any jurisdiction within the United States other than this State.(5) Insurer. - An insurer as defined in G.S. 58-1-5 or a group of employers who have pooled their liabilities pursuant to G.S. 97-93 of the Workers' Compensation Act.(6) Prepaid health plan. - As defined in G.S. 108D-1.(7) Self-insurer. - An employer that carries its own risk pursuant to G.S. 97-93 of the Workers' Compensation Act.  (1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 928, s. 12; 1995, c. 360, s. 1(b); 2013-116, s. 6(a); 2018-5, s. 38.2(e); 2020-88, s. 16(b).)
NC Gen Stat § 105-228.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.4 - Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).

 105-228.4: Recodified as 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
NC Gen Stat § 105-228.5A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.5A - Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.

 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.(a) The following definitions apply in this section:(1) Assessment. - An assessment as described in G.S. 58-48-35 or an assessment as described in G.S. 58-62-41.(2) Association. - The North Carolina Insurance Guaranty Association created under G.S. 58-48-25 or the North Carolina Life and Health Insurance Guaranty Association created under G.S. 58-62-26.(3) Repealed by Session Laws 1995, c. 360, s. 1(e).(4) Member insurer. - A member insurer as defined in G.S. 58-48-20 or a member insurer as defined in G.S. 58-62-16.(b) A member insurer who pays an assessment is allowed as a credit against the tax imposed under G.S. 105-228.5 an amount equal to twenty percent (20%) of the amount of the assessment in each of the five taxable years following the year in which the assessment was paid. In the event a member insurer ceases doing business, all assessments for which it has not taken a credit under this section may be credited against its premium tax liability for the year in which it ceases doing business. The amount of the credit allowed by this section may not exceed the member insurer's premium tax liability for the taxable year.(c) Any sums that are acquired by refund, under either G.S. 58-48-35 or G.S. 58-62-41, from the Association by member insurers, and that have previously been offset against premium taxes as provided in subsection (b) of this section, shall be paid by the member insurers to this State in the manner required by the Secretary of Revenue. The Association shall notify the Secretary that the refunds have been made. (1991, c. 689, s. 298; 1991 (Reg. Sess., 1992), c. 1007, s. 8; 1995, c. 360, s. 1(e).)
NC Gen Stat § 105-228.5B (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.5B - Distribution of part of tax proceeds to High Risk Pool.

 105-228.5B. Distribution of part of tax proceeds to High Risk Pool.By November 1 of each year, the State Treasurer must transfer from the General Fund to the North Carolina Health Insurance Risk Pool Fund established in G.S. 58-50-225 an amount equal to thirty percent (30%) of the growth in revenue from the tax applied to gross premiums under G.S. 105-228.5(d)(2). The growth in revenue from this tax is the difference between the amount of revenue collected during the preceding fiscal year on premiums taxed under that subdivision less $475,545,413, which is the amount of revenue collected during fiscal year 2006-2007 on premiums taxed under that subdivision. The Treasurer must draw the amount required under this section from revenue collected on premiums taxed under that subdivision. (2007-532, s. 4(a), (b); 2008-118, s. 3.2(d), (e); 2009-445, s. 10.)
NC Gen Stat § 105-228.6 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.6 - Taxes in case of withdrawal from State.

 105-228.6. Taxes in case of withdrawal from State.Any insurance company which for any cause withdraws from this State or ceases to register and transact new business in this State shall be liable for the taxes specified in G.S. 105-228.5 with respect to gross premiums collected in the calendar year in which such withdrawal may occur. In case any company which was formerly licensed or registered in this State and which subsequently ceased to do business therein, may apply to reenter this State, application for reentry or renewal of registration shall be denied unless and until said company shall have paid all taxes, together with any penalties and interest, due as to premiums collected in the year of withdrawal and also taxes as specified in G.S. 105-228.5 for gross premiums collected in the calendar year next preceding the year in which such application for renewal of registration is made. (1945, c. 752, s. 2; 1985 (Reg. Sess., 1986), c. 1031, s. 5.1; 1987, c. 814, s. 4; 1989, c. 346, s. 1.)
NC Gen Stat § 105-228.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.8 - Retaliatory premium taxes.

 105-228.8. Retaliatory premium taxes.(a) When the laws of any other state impose, or would impose, any premium taxes, upon North Carolina companies doing business in the other state that are, on an aggregate basis, in excess of the premium taxes directly imposed upon similar companies by the statutes of this State, the Secretary of Revenue shall impose the same premium taxes, on an aggregate basis, upon the companies chartered in the other state doing business or seeking to do business in North Carolina. Any company subject to the retaliatory tax imposed by this section shall report and pay the tax with the annual premium tax return required by G.S. 105-228.5. The retaliatory tax imposed by this section shall be included in the quarterly prepayment rules for premium taxes.(b) For purposes of this section, the following definitions shall be applied:(1) "State" includes the District of Columbia and other states, territories, and possessions of the United States, the provinces of Canada, and other nations.(2) "Companies" includes all entities subject to tax under G.S. 105-228.5.(c) For purposes of this section, any premium taxes that are, or would be, imposed upon North Carolina companies by any city, county, or other political subdivision or agency of another state shall be deemed to be imposed directly by that state.(d) In computing the premium taxes that another state imposes, or would impose, upon a North Carolina company doing business in the state, it shall be assumed that North Carolina companies pay the highest rates of premium tax that are generally imposed by the other state on similar companies chartered outside of the state.(e) This section shall not apply to special purpose obligations or assessments based on premiums imposed in connection with particular kinds of insurance, to the special purpose regulatory charge imposed under G.S. 58-6-25, or to dedicated special purpose taxes based on premiums.(f) If the laws of another state retaliate against North Carolina companies on other than an aggregate basis, the Secretary of Revenue shall retaliate against companies chartered in that state on the same basis.  (1945, c. 752, s. 2; 1987, c. 814, s. 1; 1989 (Reg. Sess., 1990), c. 1069, s. 21; 1991, c. 689, s. 291; 1995, c. 360, s. 1(f); 2011-330, s. 10.)
NC Gen Stat § 105-228.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.9 - Commissioner of Insurance to administer portions of Article.

 105-228.9. Commissioner of Insurance to administer portions of Article.The following taxes relating to insurance are collected by the Commissioner of Insurance:(1) Surplus lines tax, G.S. 58-21-85.(2) Tax on risk retention groups not chartered in this State, G.S. 58-22-20(3).(3) Tax on person procuring insurance directly with an unlicensed insurer, G.S. 58-28-5(b).The Commissioner of Insurance has the same authority and responsibility in administering those taxes as the Secretary of Revenue has in administering this Article. (1945, c. 752, s. 2; 1955, c. 1350, s. 22; 1973, c. 476, s. 193; 1987, c. 804, s. 9; 1995, c. 360, s. 1(a); 1995 (Reg. Sess., 1996), c. 747, s. 1.)
NC Gen Stat § 105-228.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.|§ 105-228.10 - No additional local taxes.

 105-228.10. No additional local taxes.No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums. (1945, c. 752, s. 2; 1998-98, s. 18.)
NC Gen Stat § 105-228.21 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8C - Schedule I-C. Excise Tax on Banks.|§ 105-228.21 - Omitted.

 105-228.21: Omitted.
NC Gen Stat § 105-228.24A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8D - Taxation of Savings and Loan Associations.|§ 105-228.24A - Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).

 105-228.24A: Recodified as 105-130.43 by Session Laws 1998-98, s. 1(d).
NC Gen Stat § 105-228.28 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.28 - Scope.

 105-228.28. Scope.This Article applies to every person conveying an interest in real estate located in North Carolina other than a governmental unit or an instrumentality of a governmental unit. (1967, c. 986, s. 1; 1999-28, s. 1.)
NC Gen Stat § 105-228.29 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.29 - Exemptions.

 105-228.29. Exemptions.This Article does not apply to any of the following transfers of an interest in real property:(1) By operation of law.(2) By lease for a term of years.(3) By or pursuant to the provisions of a will.(4) By intestacy.(5) By gift.(6) If no consideration in property or money is due or paid by the transferee to the transferor.(7) By merger, conversion, or consolidation.(8) By an instrument securing indebtedness. (1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-(c).)
NC Gen Stat § 105-228.30 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.30 - Imposition of excise tax; distribution of proceeds.

 105-228.30. Imposition of excise tax; distribution of proceeds.(a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person. The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed. The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance. If the instrument transfers a parcel of real estate lying in two or more counties, however, the tax must be paid to the register of deeds of the county in which the greater part of the real estate with respect to value lies.The excise tax on instruments imposed by this Article applies to timber deeds and contracts for the sale of standing timber to the same extent as if these deeds and contracts conveyed an interest in real property.(b) The register of deeds of each county must remit the proceeds of the tax levied by this section to the county finance officer. The finance officer of each county must credit one-half of the proceeds to the county's general fund and remit the remaining one-half of the proceeds, less taxes refunded and the county's allowance for administrative expenses, to the Department of Revenue on a monthly basis. A county may retain two percent (2%) of the amount of tax proceeds allocated for remittance to the Department of Revenue as compensation for the county's cost in collecting and remitting the State's share of the tax. The Department of Revenue shall credit the funds remitted to the Department of Revenue under this subsection to the General Fund.  (1967, c. 986, s. 1; 1991, c. 689, s. 338; 1991 (Reg. Sess., 1992), c. 1019, s. 1; 1993 (Reg. Sess., 1994), c. 772, s. 2; 1995, c. 456, s. 3; 1999-28, s. 1; 2000-16, s. 1; 2001-427, s. 14(a); 2011-330, s. 30(b); 2013-360, s. 14.4(a).)
NC Gen Stat § 105-228.32 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.32 - Instrument must be marked to reflect tax paid.

 105-228.32. Instrument must be marked to reflect tax paid.A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. It is the duty of the person presenting the instrument for registration to report the correct amount of tax due. Before the instrument may be recorded, the Register of Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid and the amount of the tax paid.  (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999-28, s. 1; 2009-454, s. 2.)
NC Gen Stat § 105-228.33 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.33 - Taxes recoverable by action.

 105-228.33. Taxes recoverable by action.A county may recover unpaid taxes under this Article in an action in the name of the county brought in the superior court of the county. The action may be filed if the taxes remain unpaid more than 30 days after the register of deeds has demanded payment. In such actions, costs of court shall include a fee to the county of twenty-five dollars ($25.00) for expense of collection. (1967, c. 986, s. 1; 1999-28, s. 1.)
NC Gen Stat § 105-228.35 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 8E - Excise Stamp Tax on Conveyances.|§ 105-228.35 - Administrative provisions.

 105-228.35. Administrative provisions.Except as otherwise provided in this Article, the provisions of Article 9 of this Chapter apply to this Article. (1967, c. 986, s. 1; 1999-28, s. 1; 2000-170, s. 1.)
NC Gen Stat § 105-230 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-230 - Charter suspended for failure to report.

 105-230. Charter suspended for failure to report.(a) If a corporation or a limited liability company fails to file any report or return or to pay any tax or fee required by this Subchapter for 90 days after it is due, the Secretary shall inform the Secretary of State of this failure. The Secretary of State shall suspend the articles of incorporation, articles of organization, or certificate of authority, as appropriate, of the corporation or limited liability company. The Secretary of State shall immediately notify by mail every domestic or foreign corporation or limited liability company so suspended of its suspension. The powers, privileges, and franchises conferred upon the corporation or limited liability company by the articles of incorporation, the articles of organization, or the certificate of authority terminate upon suspension.(b) Any act performed or attempted to be performed during the period of suspension is invalid and of no effect, unless the Secretary of State reinstates the corporation or limited liability company pursuant to G.S. 105-232. However, a suspended entity's state tax filing obligations and the payment of its tax liability is not affected by the suspension, nor does a suspension affect the liability of a responsible person under G.S. 105-242.2, whether the obligation or liability is enforced in the context of a civil or criminal proceeding or otherwise.  (1939, c. 158, ss. 901, 902; 1957, c. 498; 1967, c. 823, s. 31; 1969, c. 965, s. 2; 1973, c. 476, s. 193; 1987, c. 644, s. 1; 1989 (Reg. Sess., 1990), c. 1024, s. 19(a); 1993, c. 354, ss. 19, 20; 1998-212, s. 29A.14(l); 2001-387, s. 152; 2018-5, s. 38.10(a).)
NC Gen Stat § 105-231 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-231 - Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).

 105-231: Recodified as the second paragraph of 105-230 by S.L. 1998-212, s. 29A.14(k).
NC Gen Stat § 105-235 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-235 - Every day's failure a separate offense.

 105-235. Every day's failure a separate offense.The willful failure, refusal, or neglect to observe and comply with any order, direction, or mandate of the Secretary of Revenue, or to perform any duty enjoined by this Subchapter, by any person, firm, or corporation subject to the provisions of this Subchapter, or any officer, agent, or employee thereof, shall, for each day such failure, refusal, or neglect continues, constitute a separate and distinct offense. (1939, c. 158, s. 906; 1973, c. 476, s. 193.)
NC Gen Stat § 105-236.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 9 - General Administration; Penalties and Remedies.|§ 105-236.1 - Enforcement of revenue laws by revenue law enforcement agents.

 105-236.1. Enforcement of revenue laws by revenue law enforcement agents.(a) General. - The Secretary may appoint employees of the Unauthorized Substances Tax Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the excise tax on unauthorized substances imposed by Article 2D of this Chapter.The Secretary may appoint up to 11 employees of the Motor Fuels Investigations Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the taxes on motor fuels imposed by Articles 36B, 36C, and 36D of this Chapter and by Chapter 119 of the General Statutes.The Secretary may appoint employees of the Criminal Investigations Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the following tax violations and criminal offenses:(1) The felony and misdemeanor tax violations in G.S. 105-236.(2) The misdemeanor tax violations in G.S. 105-449.117 and G.S. 105-449.120.(3) The following criminal offenses when they involve a tax imposed under Chapter 105 of the General Statutes:a. G.S. 14-91 (Embezzlement of State Property).b. G.S. 14-92 (Embezzlement of Funds).c. G.S. 14-100 (Obtaining Property By False Pretenses).c1. G.S. 14-113.20 (Identity Theft).c2. G.S. 14-113.20A (Trafficking in Stolen Identities).d. G.S. 14-119 (Forgery).e. G.S. 14-120 (Uttering Forged Paper).f. G.S. 14-401.18 (Sale of Certain Packages of Cigarettes).g. G.S. 14-118.7 (Possession, transfer, or use of automated sales suppression device).h. G.S. 105-259 (Secrecy of tax information).(b) Authority. - A revenue law enforcement officer is a State officer with jurisdiction throughout the State within the officer's subject-matter jurisdiction. A revenue law enforcement officer may serve and execute notices, orders, warrants, or demands issued by the Secretary or the General Court of Justice in connection with the enforcement of the officer's subject-matter jurisdiction. A revenue law enforcement officer has the full powers of arrest as provided by G.S. 15A-401 while executing the notices, orders, warrants, or demands.(c) Qualifications. - To serve as a revenue law enforcement officer, an employee must be certified as a criminal justice officer under Article 1 of Chapter 17C of the General Statutes. The Secretary may administer the oath of office to revenue law enforcement officers appointed pursuant to this section.  (1997-503, s. 1; 2000-119, s. 1; 2004-124, s. 23.4; 2013-414, s. 17; 2014-3, s. 14.12; 2020-58, s. 6.1.)