reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0505 - EFT IDENTIFICATION AND NOTIFICATION PROCEDURES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Department shall review
											  annually the payment histories of taxpayers for a 12 consecutive month period, on a tax type by tax type
											  basis, to determine if the taxpayer shall be required to make EFT payments. A taxpayer shall be required to
											  make EFT payments if the taxpayer's annual required payments of a tax for a 12 consecutive month period were
											  at least two hundred and forty thousand dollars ($240,000).
(b)
											  Taxpayers required to make EFT payments in accordance with Paragraph (a) of this Rule, shall be notified by
											  the Department 60 calendar days prior to the first day of the month in which the first EFT payment is
											  due.
(c) The Department shall notify a taxpayer no longer
											  required to make EFT payments 30 calendar days prior to the due date of the first non-EFT payment. A taxpayer
											  shall no longer be required to make EFT payments if the taxpayer's annual required payments of a tax for a 12
											  consecutive month period were less than two hundred and forty thousand dollars ($240,000).
(d) The Department shall not notify a taxpayer whose requirement to make
											  EFT payments has not changed.
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. October 1, 1993;
Amended
													 Eff. May 1, 1995;
Readopted Eff. July 1, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0506 - EXPIRED - VOLUNTARY EFT PROGRAM PARTICIPATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
													 105-236;
Eff. October 1, 1993;
Amended
													 Eff. March 1, 1995; November 1, 1994;
Temporary Amendment Eff. December 20, 1995;
Amended Eff. July 1, 2000; July 1, 1998; March 1, 1997; October 1, 1996;
Expired Eff. September
													 1, 2016 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0507 - ENROLLMENT FOR ACH CREDIT AND ACH DEBIT

Current through Register Vol. 39, No. 2, July 15, 2024
(a) To enroll in ACH Credit or ACH Debit through
											  the Data Collection Center taxpayers shall first enroll with the Department. Taxpayers shall complete and
											  return Payment Method Authorization Agreement Form EFT-100D to enroll with the Department for ACH Debit.
											  Taxpayers shall complete and return Payment Method Authorization Form EFT-100C to enroll with the Department
											  for ACH Credit. The information required to be provided with the Payment Method Authorization Agreement Forms
											  EFT-100D and EFT-100C includes the following:
(1) Taxpayer name;
(2) Taxpayer address;
(3)
											  Federal employer identification number (FEIN);
(4) Tax
											  type;
(5) Account number;
(6) Contact person (title, address, telephone number, and fax
											  number);
(7) Bank name;
(8) Bank address;
(9) Bank
											  transit/routing number;
(10) Bank account number;
(11) Input method; and
(12)
											  Signature of person authorized to sign checks.
The Payment Method Authorization Agreement Forms EFT-100D and
													 EFT-100C are located on the Department's website at www.dornc.gov.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0508 - REPEALED - METHODS OF ELECTRONIC FUNDS TRANSFER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. October 1, 1993;
Amended
													 Eff. July 1, 2007;
Repealed Eff. July 1, 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0509 - REPEALED - EFT PAYMENT PROCEDURES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-236;
													 105-241;
													 105-262;
Eff. October 1, 1993;
Amended
													 Eff. July 1, 2000; November 1, 1994;
Repealed Eff. July 1,
													 2017.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0510 - EFT PAYMENT PROCEDURES - ACH DEBIT METHOD

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The taxpayer shall initiate an ACH Debit
											  payment by contacting the Data Collection Center and communicating the payment information contained in
											  Subparagraphs (c)(1) through (c)(5) of this Rule. Communication of payment information with the Data
											  Collection Center may be accomplished by the following methods:
(1) Online
											  batch payments accessible via the Department's ACH Debit Batch Payment System webpage at
www.govone.com/tpp/northcarolina/Account/Logon
;
(2) Touch-tone communication of payment information made by entering data
											  via a touch-tone phone; or
(3) Voice communication via telephone
											  to a Data Collection Center phone agent at 1-888-729-6282.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0511 - EFT PAYMENT PROCEDURES - ACH CREDIT METHOD

Current through Register Vol. 39, No. 2, July 15, 2024
(a) To enroll in the ACH Credit method
											  taxpayers shall contact their financial institution to determine if the service is offered and make the
											  necessary arrangements to transfer payments to the Department on or before the due date for a tax. The
											  taxpayer shall bear the cost of an ACH Credit transaction.
(b) An
											  ACH Credit payment shall be credited to the Department's account in its financial institution on or before
											  the applicable due date for a tax. An ACH Credit payment credited to the Department's account in its
											  financial institution after the applicable due date for a tax shall constitute a late payment.
(c) All ACH Credit transactions shall utilize the NACHA CCD+ entry with a
											  TXP Banking Convention addenda record. The TXP Banking Convention addenda record must include the following:
(1) Taxpayer's identification number;
(2) Tax type code;
(3) Tax
											  period end date;
(4) Payment type (Tax, Penalty and Interest);
											  and
(5) Amount of payment.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0500 - FORM OF PAYMENT › Section 01C .0512-.0513 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-241;
													 105-262;
Eff. October 1, 1993;
Expired
													 Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0600 - SUBSTITUTE FORMS › Section 01C .0601 - APPROVAL REQUIRED FOR SUBSTITUTE FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any person who reproduces a form of the
											  Department for use by a taxpayer shall complete and return the Tax Software Provider Registration Form to
											  enroll with the Department. The information required to be provided with the Software Provider Registration
											  Form includes the following:
(1) Company name;
(2) Product name;
(3) National
											  Association of Computerized Tax Processors (NACTP) member number;
(4) Company mailing address;
(5) Company website address/URL;
(6) Company federal employer identification number (FEIN);
(7) Primary individual tax forms contact phone;
(8) Primary individual tax forms contact email;
(9) Primary business tax forms contact phone;
(10) Primary business tax forms contact email;
(11) Type of software product;
(12) Tax types supported; and
(13) Tax forms and schedules supported.
The Software Provider Registration Form is located on the
													 Department's website at
www.dornc.com
.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0700 - ELECTRONIC FILING OF RETURNS › Section 01C .0701 - ELECTRONIC FILING OF RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
A taxpayer may file a tax return with the Department of Revenue
													 electronically only when the Department has established and implemented procedures permitting electronic
													 filing of a specific tax return. A return may be filed electronically only by using the procedures
													 established by the Department for the particular return.
Authority
													 G.S.
													 105-262;
Eff. March 1, 2006;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 01 - DEPARTMENTAL RULES › Subchapter C - GENERAL ADMINISTRATION › Section .0700 - ELECTRONIC FILING OF RETURNS › Section 01C .0702 - ELECTRONIC SIGNATURE

Current through Register Vol. 39, No. 2, July 15, 2024
The name and identification number of the taxpayer shall constitute
													 the taxpayer's signature when transmitted as part of a tax return filed electronically by the taxpayer or at
													 the taxpayer's direction.
Authority
													 G.S.
													 105-262;
Eff. March 1, 2006;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 August 20, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 02 - ADMINISTRATIVE SERVICES (REPEALED) › Subchapter A - FIELD FORCES DIVISION › Section 02A .0101-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 02 - ADMINISTRATIVE SERVICES (REPEALED) › Subchapter B - ACCOUNTING DIVISION › Section 02B .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 02 - ADMINISTRATIVE SERVICES (REPEALED) › Subchapter C - PLANNING AND PROCESSING DIVISION › Section 02C .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 02 - ADMINISTRATIVE SERVICES (REPEALED) › Subchapter D - TAX RESEARCH DIVISION › Section 02D .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-256;
											  105-453,
											  105-453.1;
											  105-455;
											  105-456;
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 02 - ADMINISTRATIVE SERVICES (REPEALED) › Subchapter E - SUPPLY AND SERVICE DIVISION › Section 02E .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter A - DIVISIONAL RULES › Section 03A .0101-.0103

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-2 to
											  105-32;
											  105-188 to
											  105-197.1;
Eff. February 1, 1976;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0101 - REPEALED - DEFINITIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-2 to
													 105-32;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0102-.0104

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-25;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1993;
Repealed Eff. January 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0105 - REPEALED - INHERITANCE AND ESTATE TAX WAIVER: FORM A 108

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-25;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0106 - REPEALED - LOCK BOX RELEASE: FORM A 109

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-23;
													 105-24;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0107 - REPEALED - TRANSFERS IN CONTEMPLATION OF DEATH

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1991; October 30, 1977;
Repealed Eff. June 1,
													 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0108-.0113

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-9;
													 105-9.1;
													 105-13;
													 105-29;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1993; October 30, 1977;
Repealed Eff. January 1,
													 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0100 - GENERAL INFORMATION › Section 03B .0114 - REPEALED - MORTGAGES AGAINST REAL PROPERTY: SCHEDULE Z

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-21;
													 105-262;
Eff. May 1, 1994;
Repealed
													 Eff. January 1, 1999.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0200 - JOINTLY HELD PROPERTY › Section 03B .0201-.0204

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-2;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0300 - EXEMPTIONS AND CLASSES › Section 03B .0301 - REPEALED - GRANDCHILDREN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-4;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1983.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter B - INHERITANCE TAX › Section .0300 - EXEMPTIONS AND CLASSES › Section 03B .0302 - REPEALED - STEP-GRANDCHILDREN

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-4;
													 105-262; Ingram v. Johnson 260 NC 697, 133 S.E.
													 2nd 662(1963);
Eff. February 1, 1976;
Repealed Eff. July
													 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter C - GIFT TAX › Section 03C .0101-.0102

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-197;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1991;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter C - GIFT TAX › Section 03C .0103-.0105 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-188;
											  105-190;
											  105-197;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. February 1, 2005; October 1, 1991;
Expired Eff. August 1, 2015 pursuant to
											  G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter C - GIFT TAX › Section 03C .0106-.0107

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-188;
											  105-189;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. October 1, 1991;
Repealed Eff. August 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 03 - INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION › Subchapter C - GIFT TAX › Section 03C .0108 - EXPIRED - EXTENSIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-197;
											  105-236;
											  105-262;
											  105-263;
Eff. June 1, 1993;
Amended
											  Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998;
Expired Eff. August 1, 2015
											  pursuant to G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter A - DIVISIONAL RULES › Section 04A .0101-.0108

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-33 through
											  105-113.112;
											  105-228.28 through
											  105-228.36;
Eff. February 1, 1976;
Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979;
Repealed Eff. January 1,
											  1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0101 - REPEALED - SEPARATE LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0102 - REPEALED - TRANSFER FEE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0103 - REPEALED - SEASONAL BUSINESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1986; October 30, 1981;
Repealed Eff. July 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0104-.0107

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-249;
													 105-262;
													 105-266;
													 105-266.1;
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 30, 1981;
Repealed Eff. July 1,
													 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0108 - REPEALED - INDIAN RESERVATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0109 - REPEALED - MAIL ORDER BUSINESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. January 1, 1994;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0100 - GENERAL ADMINISTRATION › Section 04B .0110 - REPEALED - LOCATION WITHIN MILE OF TWO CITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-33;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0200 - AMUSEMENTS: TRAVELING THEATRICAL COMPANIES: OUTDOOR THEATRES › Section 04B .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-35;
													 105-104;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0200 - AMUSEMENTS: TRAVELING THEATRICAL COMPANIES: OUTDOOR THEATRES › Section 04B .0203 - REPEALED - PART TIME

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-36.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0301 - REPEALED - NOT PRORATED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0302-.0304 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-38.1;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. July 1, 2000; January 1, 1994; June 11, 1977;
Expired Eff. January 1, 2019 pursuant to
											  G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0305 - REPEALED - DANCES AND ATHLETIC CONTESTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0306 - EXPIRED - CIVIC ORGANIZATION AMUSEMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-40;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. July 1, 2000; October 30, 1981; June 1, 1979;
Expired Eff. January 1, 2019 pursuant to
											  G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0307 - REPEALED - INDIAN RESERVATION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0308 - EXPIRED - DRAG STRIPS AND GO-CART RACES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990;
Expired Eff. January 1, 2019
											  pursuant to G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0309 - REPEALED - GO CART RACES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. December 1, 1997; January 1, 1994; July 1, 1990;
Repealed Eff. July 1,
											  2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0310-.0312 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-40;
											  105-262;
Eff. February 1, 1976;
Amended
											  Eff. July 1, 2000; January 1, 1994;
Expired Eff. January 1, 2019 pursuant to
											  G.S.
											  150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section 04B .0313 - REPEALED - AGRICULTURAL FAIRS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-37.1;
											  105-262;
Eff. February 1, 1976;
Transferred and Recodified from 17 NCAC
											  04B .0504 Eff. July 1, 1990;
Repealed Eff. January 1,
											  1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0400 - AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY SHOW: ETC › Section 04B .0401-.0402

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-38;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0400 - AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY SHOW: ETC › Section 04B .0403 - REPEALED - REPORT OF GROSS RECEIPTS TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-38;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0400 - AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY SHOW: ETC › Section 04B .0404 - REPEALED - DETERMINING NUMBER OF VEHICLES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-38;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0400 - AMUSEMENTS: CIRCUSES: MENAGERIES: WILD WEST: DOG AND PONY SHOW: ETC › Section 04B .0405 - REPEALED - EXPECTED CONTRIBUTION

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-38;
													 105-104;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC › Section 04B .0501 - REPEALED - LOCATION AND DATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-39;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC › Section 04B .0502 - REPEALED - NOT PRORATED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-39;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC › Section 04B .0503 - REPEALED - REPORT OF GROSS RECEIPTS TAX

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-39;
													 105-104;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC › Section 04B .0504 - REPEALED - AGRICULTURAL FAIRS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-39;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .0313 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0500 - AMUSEMENTS: CARNIVAL COMPANIES: ETC › Section 04B .0505 - REPEALED - NO ADDITIONAL PRIVILEGE LICENSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-39;
													 105-262;
Eff. June 11, 1977;
Amended
													 Eff. July 1, 1979;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0601 - REPEALED - GROSS RECEIPTS OF $1,000 OR LESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0602 - REPEALED - APPRAISALS ONLY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. January 1, 1994.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0603 - INDEPENDENT BOOKKEEPING

Current through Register Vol. 39, No. 2, July 15, 2024
A bookkeeper who acts as an independent contractor preparing tax
													 returns for small business firms, as well as individuals, and charges for his services, is subject to
													 accountant's privilege license, as such work requires training and skill in accounting. Also, an independent
													 contractor who prepares income tax returns, other than the simplified individual returns, and charges for
													 such work, is subject to accountant's privilege license.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0604 - CPA'S: NOT A REGULATORY LICENSE

Current through Register Vol. 39, No. 2, July 15, 2024
G.S. 105-41 is purely a revenue measure and does not purport to
													 be a regulatory measure. Certified public accountants have written into their regulatory statute a provision
													 limiting the issuance of CPA privilege licenses to applicants who are duly licensed by their regulatory body,
													 but this is not true with respect to other professions covered by
													 G.S.
													 105-41, nor to accountants who are not certified public accountants as
													 defined in said regulatory laws.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0605 - DRAFTSMAN

Current through Register Vol. 39, No. 2, July 15, 2024
A person employed by an architect as a draftsman only, and fees paid
													 for his services are not for architectural services rendered, is not subject to an architect's license. An
													 architect employed by another architect, who renders architectural services, is subject to architect's
													 license under G.S.
													 105-41.
Authority
													 G.S.105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0606 - GRAVE PLOTS

Current through Register Vol. 39, No. 2, July 15, 2024
A person selling grave plots only, even though a deed is given, is
													 exempt from real estate dealer's license.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0607-.0608 - EXPIRED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Expired
													 Eff. January 1, 2019 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0609 - OPTICIAN

Current through Register Vol. 39, No. 2, July 15, 2024
G.S. 90-236 states that "fitting glasses on the face"
													 constitutes practicing as a dispensing optician. Therefore, dispensing opticians fitting frames to customers'
													 faces, and making adjustments thereto, are subject to optician's privilege license tax.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0610 - PHYSICAL THERAPIST

Current through Register Vol. 39, No. 2, July 15, 2024
A physical therapist who works only under the orders and direction
													 of registered physicians and does not attempt to diagnose and independently apply physical therapy is not
													 subject to privilege license under G.S. 105-41; however, persons who independently apply physical
													 therapy for a reward are practicing the art of healing and are therefore subject to privilege
													 license.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0611 - PRACTICING PHYSICIANS

Current through Register Vol. 39, No. 2, July 15, 2024
In addition to the regulatory license issued by the State Board of
													 Medical Examiners, a practicing physician shall apply for and obtain from the Secretary of Revenue a
													 statewide physician privilege license. Varying situations involving a physician and the applicability of the
													 physician privilege license tax for these situations are as follows:
(1) A physician licensed by the State Board of Medical Examiners but not
											  performing duties appropriate to his profession (for example, is the head of a State agency and has no
											  medical practice) is not "practicing" and is not subject to the physician privilege license tax;
(2) A physician in private practice, either exclusively or partially, is
											  subject to the physician privilege license tax;
(3) A physician
											  practicing his profession but wholly compensated from appropriations, grants, business income (income from a
											  "business" in the non-professional sense; for example, a physician employed by an industrial plant to attend
											  its industrial employees at its plant), or from sources other than funds generated by fees charged for his
											  services is not subject to the physician privilege license tax;
(4) A physician practicing his profession and compensated in part from a
											  fund or "pool" derived in part or in full from fees charged for his services is subject to the physician
											  privilege license tax notwithstanding the fact that some of his compensation may also come from
											  appropriations, grants, business income (income from a "business" in the non-professional sense; for example,
											  a physician employed by an industrial plant to attend its industrial employees at its plant), or other
											  "non-fee" sources.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 14, 1980; June 11, 1977;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0612 - GOVERNMENT ATTORNEYS-AT-LAW AND OTHER PROFESSIONALS EXEMPT FROM PRIVILEGE LICENSE TAX

Current through Register Vol. 39, No. 2, July 15, 2024
An individual practicing a profession or engaging in a business as
													 set forth in G.S.
													 105-41(a) shall not be required to pay the tax as set
													 forth in G.S.
													 105-41 when all the following apply:
(1) The individual exclusively acts as an employee of federal, state, or
											  local governments when practicing the profession or engaging in the business.
(2) The individual does not hold himself or herself out to the public as a
											  professional described in G.S.
											  105-41(a) unless the representation is within the scope of
											  employment with federal, state, or local governments.
(3) The
											  individual does not share in the fees paid to the government employing the individual.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Readopted Eff. January 1, 2021.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0613 - REPEALED - PHYSICIAN: CONSULTANT ON LAB EXAM

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. March 14, 1980.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0614 - PSYCHOLOGIST

Current through Register Vol. 39, No. 2, July 15, 2024
A psychologist who engages in the art of healing for a fee or reward
													 is subject to privilege license. The psychologist license is not levied on the practice of psychology, as
													 such, but on persons engaged in the art of healing which does include psychologists if they engage in such
													 activity.
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff.
													 December 22, 2018.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0600 - ATTORNEYS AT LAW AND OTHER PROFESSIONALS › Section 04B .0615 - REPEALED - SUSPENSION OF PROFESSIONAL LICENSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. August 1, 1998.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0700 - PRIVATE PROTECTIVE SERVICES › Section 04B .0701-.0702

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 14-401.2;
													 105-42;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0800 - COAL AND COKE DEALERS › Section 04B .0801 - REPEALED - SINGLE DELIVERIES OF 100 POUNDS OR LESS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-44;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0800 - COAL AND COKE DEALERS › Section 04B .0802 - REPEALED - SOLICITING WITHOUT PROFIT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-44;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .0900 - COLLECTING AGENCIES › Section 04B .0901-.0902

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-45;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 30, 1981;
Repealed Eff. December 1, 1997.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1000 - ITINERANT PHOTOGRAPHER'S: THEIR AGENTS AND EMPLOYEES › Section 04B .1001-.1003

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-41;
													 105-48.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1979;
Repealed Eff. October 30, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1100 - BICYCLE DEALERS › Section 04B .1101 - REPEALED - APPLICABILITY OF LICENSE TO ANOTHER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-49;
													 105-89.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1100 - BICYCLE DEALERS › Section 04B .1102 - REPEALED - SMALL TWO WHEEL VEHICLE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-49;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4501 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1200 - AUTOMATIC MACHINES: SEWING MACHINES › Section 04B .1201 - REPEALED - BURNERS USING PETROLEUM GAS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-51;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. July 1, 1979.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1200 - AUTOMATIC MACHINES: SEWING MACHINES › Section 04B .1202 - REPEALED - BOTTLER SELLING DRINK DISPENSERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-51;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4502 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1200 - AUTOMATIC MACHINES: SEWING MACHINES › Section 04B .1203 - REPEALED - NOT SPECIFICALLY MENTIONED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-51;
													 105-262;
Eff. February 1, 1976;
Transferred and Recodified to 17 NCAC
													 04B .4503 Eff. July 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 04 - LICENSE AND EXCISE TAX DIVISION › Subchapter B - LICENSE TAXES › Section .1200 - AUTOMATIC MACHINES: SEWING MACHINES › Section 04B .1204-.1206

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-51;
													 105-262;
Eff. June 11, 1977;
Repealed
													 Eff. October 30, 1981.