reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4800 - BASIS OF REPORTING › Section 07B .4803 - CASH BASIS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A person making taxable and nontaxable sales that elects to report and
											  pay tax on the cash basis, and is not required to report on the accrual basis pursuant to
											  G.S.
											  105-164.20, shall keep records that disclose a separate accounting of
											  taxable and nontaxable sales.
(b) The person shall pay tax on the
											  total sales price of all taxable items, as the term item is defined in
											  G.S.
											  105-164.3, sold during the period covered by the sales and use tax return
											  as required by G.S.
											  105-164.16.
(c) Sales upon
											  which tax is due include cash, credit, installment, or conditional sales, and on any portion of the sales
											  price collected or constructively received during the return period.
(d) Interest, financing, and carrying charges from credit extended under
											  conditional sales contracts providing for deferred payment of the purchase price are not subject to the tax
											  if such charges are separately stated on the invoice or similar billing document given to the purchaser at
											  the time of sale and maintained in the person's records of sales.
(e) A person that sells or assigns the finance paper on conditional,
											  installment, or other deferred payment sales is deemed to have received the full balance of consideration for
											  the sale of an item and shall remit tax on the total sales price of the item at the close of the period when
											  the finance paper was assigned or sold including any finance reserve withheld on the finance paper.
(f) A person filing their sales and use tax returns on the cash basis of
											  accounting that sells their accounts receivable shall remit tax on their taxable accounts receivable balance
											  outstanding at the time they sell the accounts even though the accounts may be sold at a discount to the
											  purchaser.
Authority
													 G.S.
													 105-164.3;
													 105-164.22;
													 105-262;
Eff. February 1,
													 1976.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .4900 - TRANSPORTATION CHARGES › Section 07B .4901-.4902

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.12;
													 105-262;
Eff. February 1, 1976.
Amended
													 Eff. August 1, 1996; October 1, 1993; October 1, 1991;
Repealed Eff. August 1,
													 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES › Section 07B .5001 - EYEGLASSES AND CONTACT LENSES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Eyeglasses:
(1) Corrective Eyeglasses. -- Sales of corrective eyeglasses for human use,
											  including frames as an integral part thereof, are exempt from sales and use tax as prosthetic devices,
											  pursuant to G.S.
											  105-164.13(12). When eyeglass cases, lens wipes, and lens
											  solution are given to the purchaser as part of the sale and included in the sales price of corrective
											  eyeglasses for human use, they are also exempt under
											  G.S.
											  105-164.13(12) from sales and use tax. Corrective
											  eyeglasses, whether prescription eyeglasses or reading glasses, are not required to be sold on prescription
											  in order for the exemption from sales and use tax to apply.
(2)
											  Record Keeping. -- A person who sells corrective eyeglasses shall keep sales records that clearly separate it
											  sales of corrective eyeglasses from sales of other items. Pursuant to
											  G.S.
											  105-164.22, failure of a person to keep records that establish a sale is
											  exempt from sales and use tax subjects the person to liability for sales and use tax on the sale.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES › Section 07B .5002 - EYEGLASS FRAMES AND REPAIR PARTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Eyeglass frames
											  sold in connection with the repair or replacement of corrective eyeglasses for human use are exempt from
											  sales and use tax, pursuant to G.S. 105-164.13(12), as prosthetic devices. Sales of repair or replacement
											  parts for prosthetic devices, such as temples, nose pads, temple hinges, screws, and ear tips, are also
											  exempt from sales and use tax. A person who sells corrective eyeglass frames and repair parts for corrective
											  eyeglasses for human use shall keep sales records that clearly separate its sales of corrective eyeglass
											  frames and repair parts for corrective eyeglasses for human use from sales of other items.
(b) Pursuant to G.S. 105-164.13(61b), sales of eyeglass frames, repair
											  parts for eyeglasses, cases, optical merchandise, and optical supplies to registered retailers or wholesale
											  merchants for resale are exempt from sales and use tax, when the purchaser complies with the requirements of
											  17 NCAC 07B .0106.
Authority
													 G.S.
													 105-164.5;
													 105-164.13;
													 105-262;
Eff. February 1,
													 1976.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES › Section 07B .5003 - OPHTHALMIC INSTRUMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Sales of ophthalmic instruments and supplies to physicians,
													 oculists, optometrists and other users are subject to the applicable statutory state and local sales or use
													 tax.
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44; Article 46;
Eff. February 1, 1976;
Amended Eff. May 1, 2009; October 1,
													 1993; October 1, 1991;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5000 - EYEGLASSES, CONTACT LENSES, AND OTHER OPTICAL AIDS AND SUPPLIES › Section 07B .5004 - TAXABLE OPTICAL SUPPLIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The sale to consumers of solutions for
											  cleaning eyeglasses, eyeglass cleaning cloths or wipes, eyeglass cases, eyeglass chains or cords, and similar
											  eyeglass supplies are exempt from sales and use tax pursuant to
											  G.S.
											  105-164.13(12), provided that:
(1) The items are sold with corrective eyeglasses and the items are not
											  billed separate and apart from the corrective eyeglasses; and
(2)
											  The sale is a bundled transaction pursuant to
											  G.S.
											  105-164.4D.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS › Section 07B .5101 - LEASED DEPARTMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Where a store or other business has leased certain of its
													 departments to other persons who make therein retail sales of tangible personal property, the lessee of each
													 such leased department shall register with the North Carolina Department of Revenue and shall also, unless
													 the Secretary has in writing agreed otherwise, file separate sales and use tax returns monthly. If the lessor
													 keeps the books for the lessee and makes collections on account of the lessee's sales, the lessor may, as
													 agent for the lessee, file the required separate monthly returns for each such lessee and pay to the
													 Department the taxes due. However, the lessee shall not be relieved of his tax liability if the lessor fails
													 to make the proper returns or fails to remit to the Department all taxes due by reason of the business
													 conducted by the lessee.
Authority
													 G.S.
													 105-164.16;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. May
													 25, 2019.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5100 - LEASED DEPARTMENTS AND TRANSIENT SELLERS › Section 07B .5102 - EXPIRED - TRANSIENT SELLERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.13;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; March 1, 1993; October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5200 - BABY CHICKS AND POULTS › Section 07B .5201-.5202 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-262; Article 39; Article 40; Article 42; Article 43;
													 Article 44;
Eff. February 1, 1976;
Amended Eff. June 1, 2006; October 1, 1993;
													 October 1, 1991;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS › Section 07B .5301 - EXPIRED - CERTIFICATE OF AUTHORITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.27;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982;
Expired Eff. June 1, 2019
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS › Section 07B .5302 - REPEALED - PROPER USE OF CERTIFICATE OF AUTHORITY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-64.4;
													 105-164.6;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5401-.5406

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.5;
													 105-164.6;
													 105-164.15;
													 105-164.16;
													 105-164.29;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982;
Repealed Eff.
													 April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5407 - REPEALED - PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E 510B

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5408-.5412

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.5;
													 105-164.15;
													 105-164.19;
													 105-164.29;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5413 - REPEALED - NOTICE OF PENALTY ASSESSMENT FORM: E 529

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5414-.5424

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.15;
													 105-164.6;
													 105-164.16;
													 105-164.29;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; November 1, 1982;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5425 - REPEALED - NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E 572

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5426 - REPEALED - NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E 573

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5427 - REPEALED - NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E 574

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5428-.5433

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.14;
													 105-164.15;
													 105-164.28;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5434 - REPEALED - COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E 558

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-164.15;
													 105-262;
													 105-264;
													 113-154;
													 113-155;
Eff. September 30, 1977;
Repealed Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5435 - REPEALED - CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E 580

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-164.15;
													 105-262;
													 105-264;
													 113-154;
													 113-155;
Eff. September 30, 1977;
Amended Eff. October 1, 1993; March 15, 1980;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5436 - REPEALED - FARMER'S CERTIFICATE FORM: E 599

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.15;
													 105-262;
													 105-264;
Eff. September 30, 1977;
Repealed Eff. April 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5437 - REPEALED - VETERINARIAN'S CERTIFICATE FORM: E 567

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-164.15;
													 105-262;
													 105-264;
Eff. March 15, 1980;
Repealed
													 Eff. April 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5438 - REPEALED - LOGGING AND PULPWOOD CERTIFICATE FORM: E 526

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-164.15;
													 105-262;
													 105-264;
Eff. March 15, 1980;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5439 - REPEALED - MOTOR VEHICLE EXEMPTION FORM: E 599B

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-164.15;
													 105-262;
													 105-264;
Eff. March 15, 1980;
Amended
													 Eff. July 1, 1990;
Repealed Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5440 - REPEALED - PURCHASER'S AFFIDAVIT OF EXPORT FORM: E 599C

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.13;
													 105-164.15;
													 105-262;
													 105-264;
Eff. March 15, 1980;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5441 - REPEALED - AFFIDAVIT FOR USE TAX FORM: E 589A (MECKLENBURG COUNTY)

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. January 1, 1982;
Repealed
													 Eff. October 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5442 - REPEALED - REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E 599M

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
													 105-264;
Eff. November 1, 1982;
Amended
													 Eff. October 1, 1993;
Repealed Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5443 - REPEALED - SALES AND USE TAX CHART: E 502C: SIX PERCENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-262;
Eff. January 3, 1984;
Amended
													 Eff. October 1, 1991; August 1, 1988;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5444 - REPEALED - SEMIMONTHLY SALES AND USE TAX REPORT FORM: E 500D

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.16(b);
													 105-262;
Eff. February 1, 1986;
Amended
													 Eff. October 1, 1993; October 1, 1990;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5445 - REPEALED - COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E 599S

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. February 1, 1987;
Amended
													 Eff. October 1, 1993;
Repealed Eff. May 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5446 - REPEALED - CERTIFICATE OF EXEMPTION FORM: E 599T

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-262;
Eff. March 1, 1987;
Repealed
													 Eff. October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5447-.5448

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.15;
													 105-187.5;
													 105-262;
													 130A-309.54;
Eff. July 1, 1990;
Amended Eff. October 1, 1993; October 1, 1991;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5449-.5458

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4(a)(4a);
													 105-164.4(a)(4c);
													 105-164.15;
													 105-164.16;
													 105-164.19;
													 105-262;
Eff. October 1, 1990;
Amended
													 Eff. October 1, 1993; June 1, 1992;
Repealed Eff. April 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5459 - REPEALED - CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E 585E

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.14;
													 105-164.15;
													 105-262;
													 105-264;
Eff. October 1, 1991;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5460 - REPEALED - USE TAX REPORT FORM: E 554

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.6;
													 105-164.8;
													 105-262;
Eff. June 1, 1992;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5461 - REPEALED - CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E 585C

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.14;
													 105-164.15;
													 105-262;
Eff. October 1, 1993;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter B - STATE SALES AND USE TAX › Section .5400 - FORMS USED FOR SALES AND USE TAX PURPOSES › Section 07B .5463 - REPEALED - CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E 585W

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.14;
													 105-164.15;
													 105-187.23;
													 105-262;
Eff. July 1, 1994;
Repealed
													 Eff. April 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-465;
													 105-469;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0103 - EXPIRED - SALES TAX IMPOSED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-467;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989;
Expired Eff. June 1, 2019
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0104-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-467;
													 105-468;
													 105-468.1;
Eff. February 1, 1976;
Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988;
Repealed Eff.
													 October 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0106-.0107

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-470;
													 105-474;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0108 - REPEALED - RECORDS TO BE KEPT BY TAXPAYER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-474;
Eff. February 1, 1976;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0100 - LOCAL GOVERNMENT SALES AND USE TAXES › Section 07C .0109-.0110

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-272;
													 105-273;
													 105-473;
Eff. February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0200 - MECKLENBURG COUNTY SALES AND USE TAXES › Section 07C .0201-.0203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c.
													 1096, s. 6;
Eff. February 1, 1976;
Amended Eff. August 1, 1988; August 1, 1986;
													 February 8, 1981;
Repealed Eff. December 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0200 - MECKLENBURG COUNTY SALES AND USE TAXES › Section 07C .0204 - REPEALED - MAXIMUM TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; S.L. (1967), c. 1096, s. 4 and 5;
Eff. February 1,
													 1976;
Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982;
Repealed Eff.
													 August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0200 - MECKLENBURG COUNTY SALES AND USE TAXES › Section 07C .0205 - REPEALED - BRACKET SYSTEM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; S.L. (1967), c. 1096, s. 7;
Eff. February 1,
													 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0200 - MECKLENBURG COUNTY SALES AND USE TAXES › Section 07C .0206 - REPEALED - EXEMPTIONS AND EXCLUSIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; S.L. 1967, c. 1096, s. 10;
Eff. February 1,
													 1976;
Amended Eff. January 1, 1982;
Repealed Eff. August 1,
													 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0200 - MECKLENBURG COUNTY SALES AND USE TAXES › Section 07C .0207 - REPEALED - RECORDS TO BE KEPT BY TAXPAYER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; S.L. 1967, c. 1096, s. 10;
Eff. February 1,
													 1976;
Repealed Eff. August 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0300 - APPLICATION OF LOCAL TAX TO SPECIFIC TRANSACTIONS › Section 07C .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-467;
													 105-468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s.
													 5;
Eff. February 1, 1976;
Repealed Eff. December 1,
													 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0300 - APPLICATION OF LOCAL TAX TO SPECIFIC TRANSACTIONS › Section 07C .0303 - REPEALED - SALES NOT SUBJECT TO COUNTY TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-467;
													 105-468; S.L. 1967, c. 1096, s. 4 and 5;
Eff.
													 February 1, 1976;
Repealed Eff. January 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0300 - APPLICATION OF LOCAL TAX TO SPECIFIC TRANSACTIONS › Section 07C .0304 - EXPIRED - APPLICATION OF TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-467;
													 105-468; S.L. 1967, c. 1096, s. 4 and 5;
Eff.
													 February 1, 1976;
Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1,
													 1982;
Expired Eff. June 1, 2019 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0400 - SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT › Section 07C .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-483;
Eff. January 3, 1984;
Repealed
													 Eff. December 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter C - LOCAL GOVERNMENT: MECKLENBURG COUNTY: SUPPLEMENTAL LOCAL GOVERNMENT AND ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACTS › Section .0500 - ADDITIONAL SUPPLEMENTAL LOCAL GOVERNMENT SALES AND USE TAX ACT › Section 07C .0501-.0503

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 105-498;
													 105-501;
Eff. February 1, 1987;
Repealed Eff. December 1, 1988.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter D - MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX › Section .0100 - GENERAL APPLICATION OF PRIVILEGE TAX TO MANUFACTURING AND INDUSTRIAL PROCESSING › Section 07D .0101-.0104 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.3;
													 105-164.4;
													 105-164.6;
													 105-164.13;
													 105-164.28;
													 105-187.50;
													 105-187.51;
													 105-187.51A;
													 105-187.52;
													 105-262;
													 105-264; Articles 39, 40, 42, 43, 44;
Eff. July 1,
													 2006;
Expired Eff. July 1, 2018 pursuant to
													 G.S.
													 150B-21.7.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 07 - SALES AND USE TAX › Subchapter D - MANUFACTURING FUEL AND CERTAIN MACHINERY AND EQUIPMENT PRIVILEGE TAX › Section .0200 - SPECIFIC TANGIBLE PERSONALTY CLASSIFIED FOR USE BY INDUSTRIAL USERS SUBJECT TO THE PRIVILEGE TAX OR SALES AND USE TAX › Section 07D .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-164.4;
													 105-164.6;
													 105-187.51;
													 105-187.52;
													 105-262; Articles 39, 40, 42, 43,44;
Eff. July 1,
													 2006;
Repealed Eff. July 1, 2018 pursuant to
													 G.S.
													 150B-21.7.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0100 - ORGANIZATION OF DIVISION › Section 08 .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-198 to
											  105-217;
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Amended Eff. July 1, 1977;
Repealed Eff. September 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-211;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 25, 1979; October 15, 1978; July 1, 1977;
Repealed Eff. August 31,
											  1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0203 - REPEALED - PAYMENT OF TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. March 1, 1982; October 25, 1979; October 15, 1978;
Repealed Eff. December 1,
											  1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0204 - REPEALED - SPECIAL EXCLUSION NOT APPLICABLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-214;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 30, 1980;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0205-.0206

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. December 1, 1983; August 1, 1982; March 1, 1982; October 30, 1980;
Repealed Eff. December 1,
											  1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0207-.0208

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 30, 1980; October 25, 1979; October 15, 1978; September 30, 1977;
Repealed Eff.
											  August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0209-.0211

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-206;
											  105-212;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978;
Repealed Eff. December
											  1, 1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0212 - REPEALED - MONEY MARKET FUNDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-203;
											  105-262;
Eff. March 1, 1982;
Repealed
											  Eff. December 1, 1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0200 - MONEY ON DEPOSIT IN BANKS › Section 08 .0213 - REPEALED - EXEMPTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-199;
											  105-262;
Eff. December 1, 1983;
Repealed Eff. December 1, 1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0300 - MONEY ON HAND › Section 08 .0301-.0302

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-200;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 25, 1979;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0300 - MONEY ON HAND › Section 08 .0303-.0305

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-200;
											  105-206;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979;
Repealed Eff. December 1,
											  1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0300 - MONEY ON HAND › Section 08 .0306 - REPEALED - EXEMPTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-200;
											  105-262;
Eff. October 25, 1979;
Repealed Eff. December 1, 1985.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0400 - ACCOUNTS RECEIVABLE › Section 08 .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-201;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0400 - ACCOUNTS RECEIVABLE › Section 08 .0403-.0407

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-201;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986;
Repealed Eff. November
											  1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0501-.0502

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 15, 1978;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0503-.0504

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; November 1, 1991; February 1, 1991; August 1, 1986;
Repealed Eff. November
											  1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0505 - REPEALED - EXEMPTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 30, 1980; October 15, 1978;
Repealed Eff. August 31,
											  1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0506 - REPEALED - DEDUCTIONS FOR LIKE EVIDENCES OF DEBT OWED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; October 1, 1991; October 25, 1979; October 15, 1978;
Repealed Eff. November
											  1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0507 - REPEALED - DEBTS NOT DEDUCTIBLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 30, 1980; July 1, 1977;
Repealed Eff. August 31,
											  1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT › Section 08 .0508-.0509

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-202;
											  105-206;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; December 1, 1985; October 23, 1977;
Repealed Eff. November 1,
											  1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0600 - SHARES OF STOCK › Section 08 .0601-.0602

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-203;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0600 - SHARES OF STOCK › Section 08 .0603-.0610

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-201;
											  105-203;
											  105-206;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983;
Repealed Eff.
											  November 1, 1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0700 - BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS › Section 08 .0701 - REPEALED - TAX RATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-204;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0700 - BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS › Section 08 .0702-.0706

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-204;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981;
Repealed Eff. November 1,
											  1995.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0800 - FUNDS ON DEPOSIT WITH INSURANCE COMPANIES › Section 08 .0801-.0804

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-205;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 25, 1979;
Repealed Eff. August 31, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 08 - INTANGIBLES TAX DIVISION › Section .0900 - REQUIREMENTS FOR FILING INTANGIBLES TAX RETURNS › Section 08 .0901-.0902

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-206;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1993; March 1, 1982; August 31, 1981; October 30, 1980;
Repealed Eff. November 1,
											  1995.