North Carolina General Statutes Chapter 105 Taxation

Article -

N.C. Gen. Stat. § 105-1. Title and purpose of Subchapter
The title of this Subchapter shall be "The Revenue Act." The purpose of this Subchapter shall be to raise and provide revenue for the...
N.C. Gen. Stat. § 105-1.1. Supremacy of State Constitution
The State's power of taxation is vested in the General Assembly. Under Article V, Section 2(1), of the North Carolina Constitution, this power cannot...

Article 1 - Inheritance Tax.

N.C. Gen. Stat. § 105-2 through 105-32. Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date

Article 1A - Estate Taxes.

N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date
N.C. Gen. Stat. § 105-32.1 through 105-32.8. Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date

Article 2 - Privilege Taxes.

N.C. Gen. Stat. § 105-33. Taxes under this Article
(a) General. - Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act...
N.C. Gen. Stat. § 105-33.1. Definitions
The following definitions apply in this Article: (1) City. - Defined in G.S. 105-228.90. (1a) Code. - Defined in G.S. 105-228.90. (2) Repealed by...
N.C. Gen. Stat. § 105-34. Repealed by Session Laws 1979, c. 63
N.C. Gen. Stat. § 105-35. Repealed by Session Laws 1979, c. 72
N.C. Gen. Stat. § 105-36 through 105-37. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-37.1. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date
N.C. Gen. Stat. § 105-37.2. Repealed by Session Law 1998-96, s. 3
N.C. Gen. Stat. § 105-38. Repealed by Session Laws 1999-337, s. 14(b)
N.C. Gen. Stat. § 105-38.1. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date
N.C. Gen. Stat. § 105-40. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to admissions purchased on or after that date
N.C. Gen. Stat. § 105-41. Attorneys-at-law and other professionals
(a) Every individual in this State who practices a profession or engages in a business and is included in the list below must obtain...
N.C. Gen. Stat. § 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975
N.C. Gen. Stat. § 105-42. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-43. Repealed by Session Laws 1973, c. 1195, s. 8
N.C. Gen. Stat. § 105-44. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228
N.C. Gen. Stat. § 105-45 through 46. Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17
N.C. Gen. Stat. § 105-47. Repealed by Session Laws 1979, c. 69
N.C. Gen. Stat. § 105-48. Repealed by Session Laws 1979, c. 67
N.C. Gen. Stat. § 105-48.1. Repealed by Session Laws 1981, c. 7
N.C. Gen. Stat. § 105-49. Repealed by Session Laws 1989, c. 584, s. 10
N.C. Gen. Stat. § 105-50. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-51. Repealed by Session Laws 1989, c. 584, s. 12
N.C. Gen. Stat. § 105-51.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-52. Repealed by Session Laws 1979, c. 16, s. 1
N.C. Gen. Stat. § 105-53 through 105-55. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-56. Repealed by Session Laws 1981, c. 5
N.C. Gen. Stat. § 105-57. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1
N.C. Gen. Stat. § 105-58. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-59. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44
N.C. Gen. Stat. § 105-60 through 105-61. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-61.1. Repealed by Session Laws 1989, c. 584, s. 17
N.C. Gen. Stat. § 105-62. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-63. Repealed by Session Laws 1979, c. 65
N.C. Gen. Stat. § 105-64. Repealed by Session Laws 1989, c. 584, s. 19
N.C. Gen. Stat. § 105-64.1. Repealed by Session Laws 1989, c. 584, s. 19
N.C. Gen. Stat. § 105-65 through 105-65.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17
N.C. Gen. Stat. § 105-65.2. Repealed by Session Laws 1989, c. 584, s. 19
N.C. Gen. Stat. § 105-66. Repealed by Session Laws 1989, c. 584, s. 19
N.C. Gen. Stat. § 105-66.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-67. Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1
N.C. Gen. Stat. § 105-68. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229
N.C. Gen. Stat. § 105-69. Repealed by Session Laws 1973, c. 1200, s. 1
N.C. Gen. Stat. § 105-70. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-71. Repealed by Session Laws 1979, c. 70
N.C. Gen. Stat. § 105-72. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9
N.C. Gen. Stat. § 105-74. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-75. Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1
N.C. Gen. Stat. § 105-75.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-76. Repealed by Session Laws 1979, c. 62
N.C. Gen. Stat. § 105-77. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-78. Repealed by Session Laws 1979, c. 66
N.C. Gen. Stat. § 105-79. Repealed by Session Laws 1979, c. 150, s. 4
N.C. Gen. Stat. § 105-80. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-81. Repealed by Session Laws 1947, c. 501, s. 2
N.C. Gen. Stat. § 105-82. Repealed by Session Laws 1989, c. 584, s. 24
N.C. Gen. Stat. § 105-83. Installment paper dealers
(a) Every person engaged in the business of dealing in, buying, or discounting installment paper, notes, bonds, contracts, or evidences of debt for which,...
N.C. Gen. Stat. § 105-84. Repealed by Session Laws 1979, c. 150, s. 5
N.C. Gen. Stat. § 105-85 through 105-86. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-87. Repealed by Session Laws 1981, c. 6
N.C. Gen. Stat. § 105-88. Loan agencies
(a) Every person, firm, or corporation engaged in any of the following businesses must pay for the privilege of engaging in that business an...
N.C. Gen. Stat. § 105-89 through 105-90. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-90.1. Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4
N.C. Gen. Stat. § 105-91. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-92. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227
N.C. Gen. Stat. § 105-93. Repealed by Session Laws 1979, c. 68
N.C. Gen. Stat. § 105-94. Repealed by Session Laws 1947, c. 501, s. 2
N.C. Gen. Stat. § 105-95. Repealed by Session Laws 1947, c. 831, s. 2
N.C. Gen. Stat. § 105-96. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231
N.C. Gen. Stat. § 105-97 through 105-99. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-100. Repealed by Session Laws 1979, c. 64
N.C. Gen. Stat. § 105-101. Repealed by Session Laws 1979, c. 85, s. 1
N.C. Gen. Stat. § 105-102. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230
N.C. Gen. Stat. § 105-102.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-102.2. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213
N.C. Gen. Stat. § 105-102.3. Banks
There is imposed upon every bank or banking association, including each national banking association, that is operating in this State as a commercial bank,...
N.C. Gen. Stat. § 105-102.4. Repealed by Session Laws 1989, c. 584, s. 35
N.C. Gen. Stat. § 105-102.5. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
N.C. Gen. Stat. § 105-102.6. Publishers of newsprint publications
(a) Purpose. - The purpose of this section is to provide incentives for the recycling of newsprint and magazines and for the use of...
N.C. Gen. Stat. § 105-103. Unlawful to operate without license
When a license tax is required by law, and whenever the General Assembly shall levy a license tax on any business, trade, employment, or...
N.C. Gen. Stat. § 105-104. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each
Where any person, firm, or corporation is engaged in more than one business, trade, employment, or profession which is made under the provisions of...
N.C. Gen. Stat. § 105-106. Effect of change in name of firm
No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one...
N.C. Gen. Stat. § 105-107. Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999
N.C. Gen. Stat. § 105-108. Property used in a licensed business not exempt from taxation
A State license, issued under any of the provisions of this Article shall not be construed to exempt from other forms of taxation the...
N.C. Gen. Stat. § 105-109. Obtaining license and paying tax
(a) Repealed by Session Laws 1998-95, s. 13, effective July 1, 1999. (b) License Required. - Before a person may engage in a business,...
N.C. Gen. Stat. § 105-109.1. Repealed by Session Laws 1999-337, s.16
N.C. Gen. Stat. § 105-110. Repealed by Session Laws 1998-212, s. 29A.14(b)
N.C. Gen. Stat. § 105-111. Repealed by Session Laws 2001-414, s. 2
N.C. Gen. Stat. § 105-112. Repealed by Session Laws 1998-212, s. 29A.14(c)
N.C. Gen. Stat. § 105-113. Repealed by Session Laws 1999-337, s. 17
N.C. Gen. Stat. § 105-113.1. Deleted

Article 2A - Tobacco Products Tax.

N.C. Gen. Stat. § 105-113.2. Short title
This Article may be cited as the "Tobacco Products Tax Act" or "Tobacco Products Tax Article." (1969, c. 1075, s. 2; 1991, c. 689,...
N.C. Gen. Stat. § 105-113.3. Scope of tax; administration
(a) Scope. - The taxes imposed by this Article shall be collected only once on the same tobacco product. Except as permitted by Article...
N.C. Gen. Stat. § 105-113.4. Definitions
The following definitions apply in this Article: (1) Affiliate. - A person who directly or indirectly controls, is controlled by, or is under common...
N.C. Gen. Stat. § 105-113.4A. Licenses
(a) General. - To obtain a license required by this Article, an applicant must file an application with the Secretary on a form provided...
N.C. Gen. Stat. § 105-113.4B. Reasons why the Secretary can cancel a license
(a) Reasons. - The Secretary may cancel a license issued under this Article upon the written request of the license holder. The Secretary may...
N.C. Gen. Stat. § 105-113.4C. Enforcement of Master Settlement Agreement Provisions
The Master Settlement Agreement between the states and the tobacco product manufacturers, incorporated by reference into the consent decree referred to in S.L. 1999-2,...
N.C. Gen. Stat. § 105-113.4D. Tax with respect to inventory on effective date of tax increase
Every person subject to the taxes levied in this Article who, on the effective date of a tax increase under this Article, has on...
N.C. Gen. Stat. § 105-113.5. Tax on cigarettes
A tax is levied on the sale or possession for sale in this State, by a distributor, of all cigarettes at the rate of...
N.C. Gen. Stat. § 105-113.6. Use tax levied
A tax is levied upon the sale or possession for sale by a person other than a distributor, and upon the use, consumption, and...
N.C. Gen. Stat. § 105-113.7. Recodified as G.S. 105-113.4D by Session Laws 2009-451, s. 27A.5(b), effective September 1, 2009
N.C. Gen. Stat. § 105-113.8. Federal Constitution and statutes
Any activities which this Article may purport to tax in violation of the Constitution of the United States or any federal statute are hereby...
N.C. Gen. Stat. § 105-113.9. Out-of-state shipments
Any distributor engaged in interstate business shall be permitted to set aside part of the stock as necessary to conduct interstate business without paying...
N.C. Gen. Stat. § 105-113.10. Manufacturers exempt from paying tax
(a) Shipping to Other Distributors. - Any manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105-113.12 may, upon application to the...
N.C. Gen. Stat. § 105-113.11. Licenses required
After the effective date of this Article, no person shall engage in business as a distributor in this State, without having first obtained from...
N.C. Gen. Stat. § 105-113.12. Distributor must obtain license
(a) A distributor shall obtain for each place of business a continuing distributor's license and shall pay a tax of twenty-five dollars ($25.00) for...
N.C. Gen. Stat. § 105-113.13. Secretary may require a bond or irrevocable letter of credit
(a) Repealed by Session Laws 2013-414, s. 22(c), effective September 1, 2013. (b) The Secretary may require a distributor to furnish a bond in...
N.C. Gen. Stat. § 105-113.14 through 105-113.15. Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992
N.C. Gen. Stat. § 105-113.16. Repealed by Session Laws 1999-333, s. 7
N.C. Gen. Stat. § 105-113.17. Identification of dispensers
Each vending machine that dispenses cigarettes must be marked to identify its owner in the manner required by the Secretary. (1969, c. 1075, s....
N.C. Gen. Stat. § 105-113.18. Payment of tax; reports
The taxes levied in this Part are payable when a report is required to be filed. The following reports are required to be filed...
N.C. Gen. Stat. § 105-113.19 through 105-113.20. Repealed by Session Laws 1993, c. 442, s. 8
N.C. Gen. Stat. § 105-113.21. Discount; refund
(a) Repealed by Session Laws 2003-284, s. 45A.1(a), effective for reporting periods beginning on or after August 1, 2003. (a1) Discount. - A distributor...
N.C. Gen. Stat. § 105-113.22 through 105-113.23. Repealed by Session Laws 1993, c. 442, s. 8
N.C. Gen. Stat. § 105-113.24. Out-of-State distributors to register and remit tax
(a) The Secretary may authorize any distributor outside this State engaged in the business of selling and shipping cigarettes into the State to obtain...
N.C. Gen. Stat. § 105-113.25. Repealed by Session Laws 1993, c. 442, s. 8
N.C. Gen. Stat. § 105-113.26. Records to be kept
Every person required to be licensed under this Article and every person required to make reports under this Article shall keep complete and accurate...
N.C. Gen. Stat. § 105-113.27. Non-tax-paid cigarettes
(a) Except as otherwise provided in this Article, licensed distributors shall not sell, borrow, loan, or exchange non-tax-paid cigarettes to, from, or with other...
N.C. Gen. Stat. § 105-113.28. Repealed by Session Laws 1993, c. 442, s. 8
N.C. Gen. Stat. § 105-113.29. Unlicensed place of business
It shall be unlawful for any person to maintain a place of business within this State required by this Article to be licensed to...
N.C. Gen. Stat. § 105-113.30. Records and reports
It shall be unlawful for any person who is required under the provisions of this Article to keep records or make reports, to fail...
N.C. Gen. Stat. § 105-113.31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel
(a) It shall be unlawful for any person to transport non-tax-paid cigarettes in violation of this Part. The Secretary may adopt rules allowing quantities...
N.C. Gen. Stat. § 105-113.32. Non-tax-paid cigarettes subject to confiscation
All non-tax-paid cigarettes subject to the tax imposed by this Part, together with any container in which they are stored or displayed for sale...
N.C. Gen. Stat. § 105-113.33. Criminal penalties
Any person who violates any of the provisions of this Article for which no other punishment is specifically prescribed shall be guilty of a...
N.C. Gen. Stat. § 105-113.34. Repealed by Session Laws 1993, c. 442, s. 8
N.C. Gen. Stat. § 105-113.35. Tax on tobacco products other than cigarettes
(a) Tax. - An excise tax is levied on tobacco products other than cigarettes at the rate of twelve and eight-tenths percent (12.8%) of...
N.C. Gen. Stat. § 105-113.36. Wholesale dealer and retail dealer must obtain license
A wholesale dealer shall obtain for each place of business a continuing tobacco products license and shall pay a tax of twenty-five dollars ($25.00)...
N.C. Gen. Stat. § 105-113.37. Payment of tax
(a) Monthly Report. - Except for tax on a designated sale under subsection (b), the taxes levied by this Article are payable when a...
N.C. Gen. Stat. § 105-113.38. Bond or irrevocable letter of credit
The Secretary may require a wholesale dealer or a retail dealer to furnish a bond in an amount that adequately protects the State from...
N.C. Gen. Stat. § 105-113.39. Discount; refund
(a) Discount. - A wholesale dealer or a retail dealer who is primarily liable under G.S. 105-113.35(b) for the excise taxes imposed by this...
N.C. Gen. Stat. § 105-113.40. Records of sales, inventories, and purchases to be kept
Every wholesale dealer and retail dealer shall keep accurate records of the dealer's purchases, inventories, and sales of tobacco products. These records shall be...
N.C. Gen. Stat. § 105-113.40A. Use of tax proceeds
The Secretary must credit the net proceeds of the tax collected under this Part as follows: (1) An amount equal to three percent (3%)...

Article 2B - Soft Drink Tax.

N.C. Gen. Stat. § 105-113.41 through 105-113.67. Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999

Article 2C - Alcoholic Beverage License and Excise Taxes.

N.C. Gen. Stat. § 105-113.68. Definitions; scope
(a) Definitions. - The following definitions apply in this Article: (1) ABC Commission. - The North Carolina Alcoholic Beverage Control Commission established under G.S....
N.C. Gen. Stat. § 105-113.69. License tax; effect of license
The taxes imposed in Part 3 of this Article are license taxes on the privilege of engaging in the activity authorized by the license....
N.C. Gen. Stat. § 105-113.70. Issuance, duration, transfer of license
(a) Issuance, Qualifications. - Each person who receives an ABC permit shall obtain the corresponding local license, if any, under this Article. All local...
N.C. Gen. Stat. § 105-113.71. Local government may refuse to issue license
(a) Refusal to Issue. - Notwithstanding G.S. 105-113.70, the governing board of a city or county may refuse to issue a license if it...
N.C. Gen. Stat. § 105-113.72. Repealed by Session Laws 1998-95, s. 17
N.C. Gen. Stat. § 105-113.73. Misdemeanor
Except as otherwise expressly provided, violation of a provision of this Article is a Class 1 misdemeanor. (1939, c. 158, s. 525; 1971, c....
N.C. Gen. Stat. § 105-113.74. Repealed by Session Laws 1998-95, s. 18
N.C. Gen. Stat. § 105-113.75. Repealed by Session Laws 1998-95, s. 19
N.C. Gen. Stat. § 105-113.76. Repealed by Session Laws 1998-95, s. 20
N.C. Gen. Stat. § 105-113.77. City beer and wine retail licenses
(a) License and Tax. - A person holding any of the following retail ABC permits for an establishment located in a city shall obtain...
N.C. Gen. Stat. § 105-113.78. County beer and wine retail licenses
A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county...
N.C. Gen. Stat. § 105-113.79. City wholesaler license
A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for...
N.C. Gen. Stat. § 105-113.80. Excise taxes on beer, wine, and liquor
(a) Beer. - An excise tax of sixty-one and seventy-one hundredths cents (61.71) per gallon is levied on the sale of malt beverages. (b)...
N.C. Gen. Stat. § 105-113.81. Exemptions
(a) Major Disaster. - Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages or wine...
N.C. Gen. Stat. § 105-113.81A. Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009
N.C. Gen. Stat. § 105-113.82. Distribution of part of beer and wine taxes
(a) Amount. - The Secretary must distribute annually a percentage of the net amount of excise taxes collected on the sale of malt beverages...
N.C. Gen. Stat. § 105-113.83. Payment of excise taxes
(a) Liquor. - The excise tax on liquor levied under G.S. 105-113.80(c) is payable monthly by the local ABC board to the Secretary. The...
N.C. Gen. Stat. § 105-113.84. Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee
A resident brewery, resident winery, nonresident vendor, and wine shipper permittee must file a monthly report with the Secretary. The report must list the...
N.C. Gen. Stat. § 105-113.85. Discount
Each wholesaler or importer who files a timely return and sends a timely payment may deduct from the amount payable a discount of two...
N.C. Gen. Stat. § 105-113.86. Bonds
(a) Wholesalers and Importers. - A wholesaler or importer shall furnish a bond in an amount of not less than five thousand dollars ($5,000)...
N.C. Gen. Stat. § 105-113.87. Refund for excise tax paid on sacramental wine
(a) Refund Allowed. - A person who purchases wine for the purpose stated in G.S. 18B-103(8) may obtain a refund from the Secretary for...
N.C. Gen. Stat. § 105-113.88. Record-keeping requirements
A person who is required to file a report or return under this Article must keep a record of all documents used to determine...
N.C. Gen. Stat. § 105-113.89. Other applicable administrative provisions
The administrative provisions of Article 9 of this Chapter apply to this Article. (1985, c. 114, s. 1; 1998-95, s. 26.)
N.C. Gen. Stat. § 105-113.90, 105-113.91. Repealed by Session Laws 1985, c. 114, s. 1
N.C. Gen. Stat. § 105-113.92. Repealed by Session Laws 1981, c. 747, s. 25
N.C. Gen. Stat. § 105-113.93. Repealed by Session Laws 1985, c. 114, s. 1
N.C. Gen. Stat. § 105-113.94. Repealed by Session Laws 1975, c. 53, s. 3
N.C. Gen. Stat. § 105-113.95 through 105-113.104. Repealed by Session Laws 1985, c. 114, s. 1

Article 2D - Unauthorized Substances Taxes.

N.C. Gen. Stat. § 105-113.105. Purpose
The purpose of this Article is to levy an excise tax to generate revenue for State and local law enforcement agencies and for the...
N.C. Gen. Stat. § 105-113.106. Definitions
The following definitions apply in this Article: (1) Controlled Substance. - Defined in G.S. 90-87. (2) Repealed by Session Laws 1995, c. 340, s....
N.C. Gen. Stat. § 105-113.107. Excise tax on unauthorized substances
(a) Controlled Substances. - An excise tax is levied on controlled substances possessed, either actually or constructively, by dealers at the following rates: (1)...
N.C. Gen. Stat. § 105-113.107A. Exemptions
(a) Authorized Possession. - The tax levied in this Article does not apply to a substance in the possession of a dealer who is...
N.C. Gen. Stat. § 105-113.108. Reports; revenue stamps
(a) Revenue Stamps. - The Secretary shall issue stamps to affix to unauthorized substances to indicate payment of the tax required by this Article....
N.C. Gen. Stat. § 105-113.109. When tax payable
The tax imposed by this Article is payable by any dealer who actually or constructively possesses an unauthorized substance in this State upon which...
N.C. Gen. Stat. § 105-113.110. Repealed by Session Laws 1995, c. 340, s. 1
N.C. Gen. Stat. § 105-113.110A. Administration
Article 9 of this Chapter applies to this Article. (1989 (Reg. Sess., 1990), c. 814, s. 7; 1995, c. 340, s. 1; 1997, c....
N.C. Gen. Stat. § 105-113.111. Assessments
Notwithstanding any other provision of law, an assessment against a dealer who possesses an unauthorized substance to which a stamp has not been affixed...
N.C. Gen. Stat. § 105-113.112. Confidentiality of information
(a) Information obtained by the Department in the course of administering the tax imposed by this Article, including information on whether the Department has...
N.C. Gen. Stat. § 105-113.113. Use of tax proceeds
(a) Special Account. - The Unauthorized Substances Tax Account is established as a special nonreverting account. The Secretary shall credit the proceeds of the...

Article 3 - Franchise Tax.

N.C. Gen. Stat. § 105-114. Nature of taxes; definitions
(a) Nature of Taxes. - The taxes levied in this Article upon persons and partnerships are for the privilege of engaging in business or...
N.C. Gen. Stat. § 105-114.1. Limited liability companies
(a) Definitions. - The following definitions apply in this section: (1) Affiliated group. - Defined in section 1504 of the Code. (2) Capital interest....
N.C. Gen. Stat. § 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1
N.C. Gen. Stat. § 105-116. (Repealed effective July 1, 2014) Franchise or privilege tax on electric power, water, and sewerage companies
N.C. Gen. Stat. § 105-116.1. (Repealed effective July 1, 2014) Distribution of gross receipts taxes to cities
N.C. Gen. Stat. § 105-117 through 115-118. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3
N.C. Gen. Stat. § 105-119. Repealed by Session Laws 2000-173, s. 7
N.C. Gen. Stat. § 105-120. Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002
N.C. Gen. Stat. § 105-120.1. Repealed by Session Laws 2000-173, s. 7
N.C. Gen. Stat. § 105-120.2. Franchise or privilege tax on holding companies
(a) Every corporation, domestic and foreign, incorporated or, by an act, domesticated under the laws of this State or doing business in this State...
N.C. Gen. Stat. § 105-121. Repealed by Session Laws 1945, c. 752, s. 1
N.C. Gen. Stat. § 105-121.1. Mutual burial associations
An annual franchise or privilege tax on all domestic mutual burial associations shall be due and payable to the Secretary of Revenue on or...
N.C. Gen. Stat. § 105-122. Franchise or privilege tax on domestic and foreign corporations
(a) An annual franchise or privilege tax is imposed on a corporation doing business in this State. The tax is determined on the basis...
N.C. Gen. Stat. § 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax
A limited liability company subject to tax under this Article is allowed a credit against the tax imposed by this Article equal to the...
N.C. Gen. Stat. § 105-123. Repealed by Session Laws 1991, c. 30, s. 1
N.C. Gen. Stat. § 105-124. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-125. Exempt corporations
(a) Exemptions. - The following corporations are exempt from the taxes levied by this Article. Upon request of the Secretary, an exempt corporation must...
N.C. Gen. Stat. § 105-126. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-127. When franchise or privilege taxes payable
(a) Every corporation, domestic or foreign, that is required to file a return with the Secretary shall, unless otherwise provided, pay annually the franchise...
N.C. Gen. Stat. § 105-128. Power of attorney
The Secretary of Revenue shall have the authority to require a proper power of attorney of each and every agent for any taxpayer under...
N.C. Gen. Stat. § 105-129. Extension of time for filing returns
A return required by this Article is due on or before the date set in this Article. A taxpayer may ask the Secretary for...
N.C. Gen. Stat. § 105-129.1. Repealed by Session Laws 1989, c. 582, s. 1

Article 3A - Tax Incentives For New And Expanding Businesses.

N.C. Gen. Stat. § 105-129.2 through 105-129.13. Repealed effective for business activities occurring on or after January 1, 2007
N.C. Gen. Stat. § 105-129.14. Reserved for future codification purposes

Article 3B - Business And Energy Tax Credits.

N.C. Gen. Stat. § 105-129.15. Definitions
The following definitions apply in this Article: (1) Business property. - Tangible personal property that is used by the taxpayer in connection with a...
N.C. Gen. Stat. § 105-129.15A, 105-129.16. Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005
N.C. Gen. Stat. § 105-129.16A. (Repealed effective for renewable energy property placed into service on or after January 1, 2016) Credit for investing in renewable energy property
N.C. Gen. Stat. § 105-129.16B. Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002
N.C. Gen. Stat. § 105-129.16C. Repealed effective for taxable years beginning on or after January 1, 2006
N.C. Gen. Stat. § 105-129.16D. (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities
N.C. Gen. Stat. § 105-129.16E. Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section
N.C. Gen. Stat. § 105-129.16F. (Repealed for taxable years beginning on or after January 1, 2014) Credit for biodiesel producers
N.C. Gen. Stat. § 105-129.16G. (Expiring for taxable years beginning on or after January 1, 2014) Work Opportunity Tax Credit
(a) Credit. - A taxpayer who is allowed a federal tax credit under Part IV, Subpart F of the Code for the taxable year...
N.C. Gen. Stat. § 105-129.16H. (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property
(a) Credit. - A taxpayer who donates money to a tax-exempt nonprofit organization or a unit of State or local government for the purpose...
N.C. Gen. Stat. § 105-129.16I. (Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility
N.C. Gen. Stat. § 105-129.16J. Temporary unemployment insurance refundable tax credit
(a) Credit. - A small business that makes contributions during the taxable year to the State Unemployment Insurance Fund with respect to wages paid...
N.C. Gen. Stat. § 105-129.17. Tax election; cap
(a) Tax Election. - The credit allowed in G.S. 105-129.16A is allowed against the franchise tax levied in Article 3 of this Chapter, the...
N.C. Gen. Stat. § 105-129.18. (See Editor's note for repeal) Substantiation
To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary of Revenue. Every taxpayer claiming a...
N.C. Gen. Stat. § 105-129.19. Report
The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by credit and by taxpayer: (1) The...
N.C. Gen. Stat. § 105-129.20 through 105-129.24. Reserved for future codification purposes

Article 3C - Tax Incentives For Recycling Facilities.

N.C. Gen. Stat. § 105-129.25. Definitions
The following definitions apply in this Article: (1) Reserved. (2) Reserved. (3) Repealed by Session Laws 2010-166, s. 2.1, effective July 1, 2010. (4)...
N.C. Gen. Stat. § 105-129.26. Qualification; forfeiture
(a) Major Recycling Facility. - A recycling facility qualifies for the tax benefits provided in this Article and in Article 5 of this Chapter...
N.C. Gen. Stat. § 105-129.27. Credit for investing in major recycling facility
(a) Credit. - An owner that purchases or leases machinery and equipment for a major recycling facility in this State during the taxable year...
N.C. Gen. Stat. § 105-129.28. Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008
N.C. Gen. Stat. § 105-129.29 through 105-129.34. Reserved for future codification purposes

Article 3D - Historic Rehabilitation Tax Credits.

N.C. Gen. Stat. § 105-129.35. Credit for rehabilitating income-producing historic structure
(a) Credit. - A taxpayer who is allowed a federal income tax credit under section 47 of the Code for making qualified rehabilitation expenditures...
N.C. Gen. Stat. § 105-129.36. Credit for rehabilitating nonincome-producing historic structure
(a) Credit. - A taxpayer who is not allowed a federal income tax credit under section 47 of the Code and who makes rehabilitation...
N.C. Gen. Stat. § 105-129.36A. Rules; fees
(a) Rules. - The North Carolina Historical Commission, in consultation with the State Historic Preservation Officer, may adopt rules needed to administer the certification...
N.C. Gen. Stat. § 105-129.37. Tax credited; credit limitations
(a) Tax Credited. - The credits provided in this Article are allowed against the income taxes levied in Article 4 of this Chapter. (b)...
N.C. Gen. Stat. § 105-129.38. (See note for repeal) Report
The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer: (1) The number of taxpayers...
N.C. Gen. Stat. § 105-129.39. Sunset
This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015. (2010-166, s. 1.5; 2012-36, s. 12(a).)

Article 3E - Low-Income Housing Tax Credits.

N.C. Gen. Stat. § 105-129.40. (See Editor's note for repeal) Scope and definitions
(a) Scope. - G.S. 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. G.S. 105-129.42 applies to buildings...
N.C. Gen. Stat. § 105-129.41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003
(a) Credit. - A taxpayer that is allowed for the taxable year a federal income tax credit for low-income housing under section 42 of...
N.C. Gen. Stat. § 105-129.42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003
(a) Definitions. - The following definitions apply in this section: (1) Qualified Allocation Plan. - The plan governing the allocation of federal low-income housing...
N.C. Gen. Stat. § 105-129.43. (See Editor's note for repeal) Substantiation
A taxpayer allowed a credit under this Article must maintain and make available for inspection any information or records required by the Secretary of...
N.C. Gen. Stat. § 105-129.44. (See note for repeal) Report
The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer: (1) The number of taxpayers...
N.C. Gen. Stat. § 105-129.45. Sunset
This Article is repealed effective January 1, 2015. The repeal applies to developments to which federal credits are allocated on or after January 1,...
N.C. Gen. Stat. § 105-129.46. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.47. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.48. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.49. Reserved for future codification purposes

Article 3F - Research and Development.

N.C. Gen. Stat. § 105-129.50. (See note for repeal) Definitions
The definitions in section 41 of the Code apply in this Article. In addition, the following definitions apply in this Article: (1) Development tier...
N.C. Gen. Stat. § 105-129.51. (See note for repeal) Taxpayer standards and sunset
(a) A taxpayer is eligible for a credit allowed in this Article if it satisfies the requirements of G.S. 105-129.83(c), (d), (e), (f), and...
N.C. Gen. Stat. § 105-129.52. (Effective for taxable years beginning before January 1, 2011 - see note) Tax election; cap
(a) Tax Election. - A credit allowed in this Article is allowed against the franchise tax levied in Article 3 of this Chapter or...
N.C. Gen. Stat. § 105-129.53. (See notes) Substantiation
To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary. Every taxpayer claiming a credit under...
N.C. Gen. Stat. § 105-129.54. Report
The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by credit and by taxpayer: (1) (Effective...
N.C. Gen. Stat. § 105-129.55. (Effective for taxable years beginning before January 1, 2011 - see note) Credit for North Carolina research and development
(a) Qualified North Carolina Research Expenses. - A taxpayer that has qualified North Carolina research expenses for the taxable year is allowed a credit...
N.C. Gen. Stat. § 105-129.56. (Repealed effective for taxable years beginning on or after January 1, 2014) Interactive digital media
N.C. Gen. Stat. § 105-129.57. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.58. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.59. Reserved for future codification purposes

Article 3G - Tax Incentives for Major Computer Manufacturing Facilities.

N.C. Gen. Stat. § 105-129.60. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.61. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.62. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.63. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.64. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.65. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.65A. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.66. Repealed by Session Laws 2010-166, s. 2.2, effective July 1, 2010
N.C. Gen. Stat. § 105-129.67. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.68. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.69. Reserved for future codification purposes

Article 3H - Mill Rehabilitation Tax Credit.

N.C. Gen. Stat. § 105-129.70. (See note for repeal) Definitions
The following definitions apply in this Article: (1) Certified historic structure. - Defined in section 47 of the Code. (2) Certified rehabilitation. - Defined...
N.C. Gen. Stat. § 105-129.71. (See note for repeal) Credit for income-producing rehabilitated mill property
(a) Credit. - A taxpayer who is allowed a credit under section 47 of the Code for making qualified rehabilitation expenditures of at least...
N.C. Gen. Stat. § 105-129.72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property
(a) Credit. - A taxpayer who is not allowed a federal income tax credit under section 47 of the Code and who makes rehabilitation...
N.C. Gen. Stat. § 105-129.73. (See note for repeal) Tax credited; cap
(a) Taxes Credited. - The credits allowed by this Article may be claimed against the franchise tax imposed under Article 3 of this Chapter,...
N.C. Gen. Stat. § 105-129.74. (See note for repeal) Coordination with Article 3D of this Chapter
A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D of this Chapter with respect to...
N.C. Gen. Stat. § 105-129.75. Sunset
This Article expires January 1, 2015, for rehabilitation projects for which an application for an eligibility certification is submitted on or after that date....
N.C. Gen. Stat. § 105-129.75A. (See note for repeal) Report
The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer: (1) The number of taxpayers...

Article 3I -

N.C. Gen. Stat. § 105-129.76. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.77. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.78. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.79. Reserved for future codification purposes

Article 3J - Tax Credits for Growing Businesses.

N.C. Gen. Stat. § 105-129.80. (See notes) Legislative findings
The General Assembly finds that: (1) It is the policy of the State of North Carolina to stimulate economic activity and to create new...
N.C. Gen. Stat. § 105-129.81. (See notes) Definitions
The following definitions apply in this Article: (1) Agrarian growth zone. - Defined in G.S. 143B-437.010. (2) Air courier services. - Defined in G.S....
N.C. Gen. Stat. § 105-129.82. (See notes) Sunset; studies
(a) Sunset. - This Article is repealed effective for business activities that occur on or after January 1, 2014. (b) Equity Study. - The...
N.C. Gen. Stat. § 105-129.83. (See note for repeal) Eligibility; forfeiture
(a) Eligible Business. - A taxpayer is eligible for a credit under this Article only with respect to activities occurring at an establishment whose...
N.C. Gen. Stat. § 105-129.84. (See notes) Tax election; cap; carryforwards; limitations
(a) Tax Election. - The credits provided in this Article are allowed against the franchise tax levied in Article 3 of this Chapter, the...
N.C. Gen. Stat. § 105-129.85. (See notes) Fees and reports
(a) Fee. - When filing a return for a taxable year in which the taxpayer engaged in activity for which the taxpayer is eligible...
N.C. Gen. Stat. § 105-129.86. (See notes) Substantiation
(a) Records. - To claim a credit allowed by this Article, the taxpayer shall provide any information required by the Secretary of Revenue. Every...
N.C. Gen. Stat. § 105-129.87. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for creating jobs
(a) Credit. - A taxpayer that meets the eligibility requirements set out in G.S. 105-129.83 and satisfies the threshold requirement for new job creation...
N.C. Gen. Stat. § 105-129.88. (Effective for taxable years beginning before January 1, 2013 - See notes) Credit for investing in business property
(a) General Credit. - A taxpayer that meets the eligibility requirements set out in G.S. 105-129.83 and that has purchased or leased business property...
N.C. Gen. Stat. § 105-129.89. (See notes) Credit for investment in real property
(a) Credit. - If a taxpayer that has purchased or leased real property in a development tier one area begins to use the property...
N.C. Gen. Stat. § 105-129.90. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.91. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.92. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.93. Reserved for future codification purposes
N.C. Gen. Stat. § 105-129.94. Reserved for future codification purposes

Article 3K - Tax Incentives for Railroad Intermodal Facilities.

N.C. Gen. Stat. § 105-129.95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions
N.C. Gen. Stat. § 105-129.96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility
N.C. Gen. Stat. § 105-129.97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation
N.C. Gen. Stat. § 105-129.98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report
N.C. Gen. Stat. § 105-129.99. Sunset
This Article is repealed effective for taxable years beginning on or after January 1, 2038. (2007-323, s. 31.23(a).)

Article 4 - Income Tax.

N.C. Gen. Stat. § 105-130. Short title
This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s....
N.C. Gen. Stat. § 105-130.1. Purpose
The general purpose of this Part is to impose a tax for the use of the State government upon the net income of every...
N.C. Gen. Stat. § 105-130.2. Definitions
The following definitions apply in this Part: (1) Affiliate. - A corporation is an affiliate of another corporation when both are directly or indirectly...
N.C. Gen. Stat. § 105-130.3. (Effective for taxable years beginning before January 1, 2014) Corporations
A tax is imposed on the State net income of every C Corporation doing business in this State at the rate of five percent...
N.C. Gen. Stat. § 105-130.3A. Expired
N.C. Gen. Stat. § 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax
(a) Surtax. - An income tax surtax is imposed on a taxpayer equal to three percent (3%) of the tax payable by the taxpayer...
N.C. Gen. Stat. § 105-130.3C. Rate reduction trigger
If the amount of net General Fund tax collected in fiscal year 2014-2015 or fiscal year 2015-2016 exceeds the anticipated General Fund tax collections...
N.C. Gen. Stat. § 105-130.4. Allocation and apportionment of income for corporations
(a) As used in this section, unless the context otherwise requires: (1) "Apportionable income" means all income that is apportionable under the United States...
N.C. Gen. Stat. § 105-130.5. Adjustments to federal taxable income in determining State net income
(a) The following additions to federal taxable income shall be made in determining State net income: (1) Taxes based on or measured by net...
N.C. Gen. Stat. § 105-130.5A. Secretary's authority to adjust net income or require a combined return
(a) Notice. - When the Secretary has reason to believe that any corporation so conducts its trade or business in such manner as to...
N.C. Gen. Stat. § 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing
(a) Special Accelerated Depreciation. - A taxpayer who takes a special accelerated depreciation deduction for property under section 168(k) or 168(n) of the Code...
N.C. Gen. Stat. § 105-130.6. (Repealed effective for taxable years beginning on or after January 1, 2012) Subsidiary and affiliated corporations
N.C. Gen. Stat. § 105-130.6A. Adjustment for expenses related to dividends
(a) Definitions. - The definitions in G.S. 105-130.2 govern the determination of whether a corporation is a subsidiary or an affiliate of another corporation....
N.C. Gen. Stat. § 105-130.7. Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003
N.C. Gen. Stat. § 105-130.7A. Royalty income reporting option
(a) Purpose. - Royalty payments received for the use of intangible property in this State are income derived from doing business in this State....
N.C. Gen. Stat. § 105-130.8. Net economic loss
(a) Net economic losses sustained by a corporation in any or all of the 15 preceding income years shall be allowed as a deduction...
N.C. Gen. Stat. § 105-130.9. Contributions
Contributions shall be allowed as a deduction to the extent and in the manner provided as follows: (1) Charitable contributions as defined in section...
N.C. Gen. Stat. § 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities
In lieu of any depreciation allowance, at the option of the corporation, a deduction shall be allowed for the amortization, based on a period...
N.C. Gen. Stat. § 105-130.10A. Amortization of equipment mandated by OSHA
(a) In lieu of any depreciation allowance, at the option of the corporation, a deduction shall be allowed for the amortization, based on a...
N.C. Gen. Stat. § 105-130.11. Conditional and other exemptions
(a) Exempt Organizations. - Except as provided in subsections (b) and (c), the following organizations and any organization that is exempt from federal income...
N.C. Gen. Stat. § 105-130.12. Real estate investment trusts
(a) Definitions. - The following definitions apply in this section: (1) Captive REIT. - A REIT whose shares or certificates of beneficial interest are...
N.C. Gen. Stat. § 105-130.13. Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33
N.C. Gen. Stat. § 105-130.14. Corporations filing consolidated returns for federal income tax purposes
Any corporation electing or required to file a consolidated income tax return with the Internal Revenue Service must determine its State net income as...
N.C. Gen. Stat. § 105-130.15. Basis of return of net income
(a) (Effective for taxable years beginning before January 1, 2012) The net income of a corporation shall be computed in accordance with the method...
N.C. Gen. Stat. § 105-130.16. (Effective for taxable years beginning before January 1, 2012) Returns
(a) Every corporation doing business in this State must file with the Secretary an income tax return showing specifically the items of gross income...
N.C. Gen. Stat. § 105-130.17. Time and place of filing returns
(a) Returns must be filed as prescribed by the Secretary at the place prescribed by the Secretary. Returns must be in the form prescribed...
N.C. Gen. Stat. § 105-130.18. Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009
N.C. Gen. Stat. § 105-130.19. When tax must be paid
(a) Except as provided in Article 4C of this Chapter, the full amount of the tax payable as shown on the return must be...
N.C. Gen. Stat. § 105-130.20. Federal corrections
If a taxpayer's federal taxable income is corrected or otherwise determined by the federal government, the taxpayer must, within six months after being notified...
N.C. Gen. Stat. § 105-130.21. Information at the source
(a) Every corporation having a place of business or having one or more employees, agents or other representatives in this State, in whatever capacity...
N.C. Gen. Stat. § 105-130.22. (Repealed effective for taxable years beginning on or after January 1, 2014) Tax credit for construction of dwelling units for handicapped persons
N.C. Gen. Stat. § 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2
N.C. Gen. Stat. § 105-130.25. Credit against corporate income tax for construction of cogenerating power plants
(a) Credit. - A corporation or a partnership, other than a public utility as defined in G.S. 62-3(23), that constructs a cogenerating power plant...
N.C. Gen. Stat. § 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-130.28. Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006
N.C. Gen. Stat. § 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1
N.C. Gen. Stat. § 105-130.34. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain real property donations
N.C. Gen. Stat. § 105-130.35. Recodified as � 105-269.5 by Session Laws 1991, c. 45, s. 20
N.C. Gen. Stat. § 105-130.36. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for conservation tillage equipment
N.C. Gen. Stat. § 105-130.37. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for gleaned crop
N.C. Gen. Stat. § 105-130.38. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1
N.C. Gen. Stat. § 105-130.39. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain telephone subscriber line charges
N.C. Gen. Stat. § 105-130.40. Recodified as � 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2
N.C. Gen. Stat. § 105-130.41. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
N.C. Gen. Stat. § 105-130.42. Recodified as �� 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999
N.C. Gen. Stat. § 105-130.43. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for savings and loan supervisory fees
N.C. Gen. Stat. § 105-130.44. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for construction of poultry composting facility
N.C. Gen. Stat. § 105-130.45. (Repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation
N.C. Gen. Stat. § 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
(a) Purpose. - The credit authorized by this section is intended to enhance the economy of this State by encouraging qualifying cigarette manufacturers to...
N.C. Gen. Stat. § 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company
N.C. Gen. Stat. § 105-130.48. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells
N.C. Gen. Stat. § 105-131. Title; definitions; interpretation
(a) This Part of the income tax Article shall be known and may be cited as the S Corporation Income Tax Act. (b) For...
N.C. Gen. Stat. § 105-131.1. Taxation of an S Corporation and its shareholders
(a) An S Corporation shall not be subject to the tax levied under G.S. 105-130.3. (b) Each shareholder's pro rata share of an S...
N.C. Gen. Stat. § 105-131.2. Adjustment and characterization of income
(a) (Effective for taxable years beginning before January 1, 2014) Adjustment. - Each shareholder's pro rata share of an S Corporation's income is subject...
N.C. Gen. Stat. § 105-131.3. Basis and adjustments
(a) The initial basis of a resident shareholder in the stock of an S Corporation and in any indebtedness of the corporation owed to...
N.C. Gen. Stat. § 105-131.4. Carryforwards; carrybacks; loss limitation
(a) Carryforwards and carrybacks to and from an S Corporation shall be restricted in the manner provided in section 1371(b) of the Code. (b)...
N.C. Gen. Stat. § 105-131.5. Part-year resident shareholder
If a shareholder of an S Corporation is both a resident and nonresident of this State during any taxable period, the shareholder's pro rata...
N.C. Gen. Stat. § 105-131.6. Distributions
(a) Subject to the provisions of subsection (c) of this section, a distribution made by an S Corporation with respect to its stock to...
N.C. Gen. Stat. § 105-131.7. Returns; shareholder agreements; mandatory withholding
(a) An S Corporation incorporated or doing business in the State shall file with the Department an annual return, on a form prescribed by...
N.C. Gen. Stat. § 105-131.8. Tax credits
(a) For purposes of G.S. 105-151 and G.S. 105-160.4, each resident shareholder is considered to have paid a tax imposed on the shareholder in...
N.C. Gen. Stat. § 105-132. Recodified as � 105-135 by Session Laws 1967, c. 1110, s. 3
N.C. Gen. Stat. § 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title
This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728,...
N.C. Gen. Stat. § 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose
The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually:...
N.C. Gen. Stat. § 105-134.1. (Effective for taxable years beginning before January 1, 2012) Definitions
The following definitions apply in this Part: (1) Adjusted gross income. - Defined in section 62 of the Code. (1a) Code. - Defined in...
N.C. Gen. Stat. § 105-134.2. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Individual income tax imposed
N.C. Gen. Stat. § 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax
(a) Surtax. - An income tax surtax is imposed on a taxpayer equal to a percentage of the tax payable by the taxpayer under...
N.C. Gen. Stat. § 105-134.3. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Year of assessment
N.C. Gen. Stat. § 105-134.4. (Repealed effective for taxable years beginning on or after January 1, 2012) Taxable year
N.C. Gen. Stat. § 105-134.5. (Effective for taxable years beginning before January 1, 2012) North Carolina taxable income defined
(a) Residents. - For an individual who is a resident of this State, the term "North Carolina taxable income" means the taxpayer's adjusted gross...
N.C. Gen. Stat. § 105-134.6. (Effective for taxable years beginning before January 1, 2012) Adjustments to taxable income
(a) S Corporations. - Each shareholder's pro rata share of an S Corporation's income is subject to the adjustments provided in this section. (a1)...
N.C. Gen. Stat. § 105-134.6A. Repealed by Session Laws 2013-414, s. 58(b), effective January 1, 2014
N.C. Gen. Stat. § 105-134.7. Transitional adjustments
(a) Repealed by Session Laws 2013-414, s. 6(f), effective for taxable years beginning on or after January 1, 2012. (1), (2) Repealed by Session...
N.C. Gen. Stat. § 105-134.8. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Inventory
N.C. Gen. Stat. § 105-135 through 105-149. Repealed by Session Laws 1989, c. 728, s. 1.3
N.C. Gen. Stat. § 105-150. Repealed by Session Laws 1973, c. 1287, s. 5
N.C. Gen. Stat. § 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals
(a) An individual who is a resident of this State is allowed a credit against the taxes imposed by this Part for income taxes...
N.C. Gen. Stat. § 105-151.1. Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for construction of dwelling units for handicapped persons
N.C. Gen. Stat. § 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2
N.C. Gen. Stat. § 105-151.4. Repealed by Session Laws 1989, c. 728, s. 1.8
N.C. Gen. Stat. § 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-151.6. Expired
N.C. Gen. Stat. § 105-151.6A. Repealed by Session Laws 1989, c. 728, s. 1.11
N.C. Gen. Stat. § 105-151.7 through 105-151.10. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
N.C. Gen. Stat. § 105-151.11. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for child care and certain employment-related expenses
N.C. Gen. Stat. § 105-151.12. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for certain real property donations
N.C. Gen. Stat. § 105-151.13. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for conservation tillage equipment
N.C. Gen. Stat. § 105-151.14. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for gleaned crop
N.C. Gen. Stat. § 105-151.15. Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1
N.C. Gen. Stat. § 105-151.16. Repealed by Session Laws 1989, c. 728, s. 1.21
N.C. Gen. Stat. § 105-151.17. Recodified as � 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4
N.C. Gen. Stat. § 105-151.18. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for the disabled
N.C. Gen. Stat. § 105-151.19. Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2
N.C. Gen. Stat. § 105-151.20. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit or partial refund for tax paid on certain federal retirement benefits
N.C. Gen. Stat. § 105-151.21. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for property taxes paid on farm machinery
N.C. Gen. Stat. § 105-151.22. (Repealed effective for taxable years beginning after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
N.C. Gen. Stat. § 105-151.23. Recodified as �� 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999
N.C. Gen. Stat. § 105-151.24. (Recodified effective for taxable years beginning on or after January 1, 2014 - see editor's note) Credit for children
(a) Credit. - An individual who is allowed a federal child tax credit under section 24 of the Code for the taxable year and...
N.C. Gen. Stat. § 105-151.25. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Credit for construction of a poultry composting facility
N.C. Gen. Stat. § 105-151.26. (Effective for taxable years beginning before January 1, 2012) Credit for charitable contributions by nonitemizers
A taxpayer who elects the standard deduction under G.S. 105-134.6(a2) is allowed as a credit against the tax imposed by this Part an amount...
N.C. Gen. Stat. § 105-151.27. Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001
N.C. Gen. Stat. § 105-151.28. (Repealed for taxable years beginning on or after January 1, 2014) Credit for premiums paid on long-term care insurance
N.C. Gen. Stat. § 105-151.29. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company
N.C. Gen. Stat. § 105-151.30. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells
N.C. Gen. Stat. § 105-151.31. (Repealed for taxable years beginning on or after January 1, 2014) Earned income tax credit
N.C. Gen. Stat. § 105-151.32. (Repealed for taxable years beginning on or after January 1, 2014) Credit for adoption expenses
N.C. Gen. Stat. § 105-151.33. (Repealed effective for taxable years beginning on or after January 1, 2014 - see note) Education expenses credit
N.C. Gen. Stat. § 105-152. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Income tax returns
(a) Who Must File. - The following individuals shall file with the Secretary an income tax return under affirmation: (1) Every resident required to...
N.C. Gen. Stat. § 105-152.1. Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12
N.C. Gen. Stat. § 105-153. Repealed by Session Laws 1967, c. 1110, s. 3
N.C. Gen. Stat. § 105-153.1. (Effective for taxable years beginning on or after January 1, 2014) Short title
This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728,...
N.C. Gen. Stat. § 105-153.2. (Effective for taxable years beginning on or before January 1, 2014) Purpose
The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually:...
N.C. Gen. Stat. § 105-153.3. (Effective for taxable years beginning on or after January 1, 2014) Definitions
The following definitions apply in this Part: (1) Adjusted gross income. - Defined in section 62 of the Code. (2) Code. - Defined in...
N.C. Gen. Stat. § 105-153.4. North Carolina taxable income defined
(a) Residents. - For an individual who is a resident of this State, the term "North Carolina taxable income" means the taxpayer's adjusted gross...
N.C. Gen. Stat. § 105-153.5. (Effective for taxable years beginning on or after January 1, 2014) Modifications to adjusted gross income
(a) Deduction Amount. - In calculating North Carolina taxable income, a taxpayer may deduct from adjusted gross income either the standard deduction amount provided...
N.C. Gen. Stat. § 105-153.6. (Effective for taxable years beginning on or after January 1, 2014) Adjustments when State decouples from federal accelerated depreciation and expensing
(a) Special Accelerated Depreciation. - A taxpayer who takes a special accelerated depreciation deduction for that property under section 168(k) or 168(n) of the...
N.C. Gen. Stat. § 105-153.7. (Effective for taxable years beginning on or after January 1, 2014) Individual income tax imposed
(a) (Effective for taxable years beginning on or after January 1, 2014 and before January 1, 2015) Tax. - A tax is imposed for...
N.C. Gen. Stat. § 105-153.8. (Effective for taxable years beginning on or after January 1, 2014) Income tax returns
(a) Who Must File. - The following individuals must file with the Secretary an income tax return under affirmation: (1) Every resident required to...
N.C. Gen. Stat. § 105-153.9. (Effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals
(a) An individual who is a resident of this State is allowed a credit against the taxes imposed by this Part for income taxes...
N.C. Gen. Stat. § 105-153.10. (Effective for taxable years beginning on or after January 1, 2014) Credit for children
(a) Credit. - A taxpayer who is allowed a federal child tax credit under section 24 of the Code for the taxable year is...
N.C. Gen. Stat. § 105-154. Information at the source returns
(a) Repealed by Session Laws 1993, c. 354, s. 14. (b) Information Returns of Payers. - A person who is a resident of this...
N.C. Gen. Stat. § 105-155. Time and place of filing returns; extensions; affirmation
(a) Return. - An income tax return shall be filed at the place and in the form prescribed by the Secretary. The income tax...
N.C. Gen. Stat. § 105-156. Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009
N.C. Gen. Stat. § 105-156.1. Repealed by Session Laws 1989, c. 728, s. 1.28
N.C. Gen. Stat. § 105-157. When tax must be paid
(a) Except as otherwise provided in this section and in Article 4A of this Chapter, the full amount of the tax payable as shown...
N.C. Gen. Stat. § 105-158. Taxation of certain Armed Forces personnel and other individuals upon death
An individual is not subject to the tax imposed by this Part for a taxable year if, under section 692 of the Code, the...
N.C. Gen. Stat. § 105-159. Federal corrections
If a taxpayer's adjusted gross income or federal tax credit that affects the amount of State tax payable is corrected or otherwise determined by...
N.C. Gen. Stat. § 105-159.1. Repealed by Session Laws 2013-381, s. 38.1(e), effective July 1, 2013
N.C. Gen. Stat. § 105-159.2. Repealed by Session Laws 2013-360, s. 21.1(c), and Session Laws 2013-381, s. 38.1(f). For effective date of repeal, see editor's note
N.C. Gen. Stat. § 105-160. Short title
This Part shall be known as the Income Tax Act for Estates, Trusts, and Beneficiaries. (1967, c. 1110, s. 3; 1989, c. 728, s....
N.C. Gen. Stat. § 105-160.1. Definitions
The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. In...
N.C. Gen. Stat. § 105-160.2. Imposition of tax
The tax imposed by this Part applies to the taxable income of estates and trusts as determined under the provisions of the Code except...
N.C. Gen. Stat. § 105-160.3. Tax credits
(a) Except as otherwise provided in this section, the credits allowed to an individual against the tax imposed by Part 2 of this Article...
N.C. Gen. Stat. § 105-160.4. Tax credits for income taxes paid to other states by estates and trusts
(a) If a fiduciary is required to pay income tax to this State for an estate or a trust, the fiduciary shall be allowed...
N.C. Gen. Stat. § 105-160.5. Returns
The fiduciary of an estate or trust described below shall file an income tax return under affirmation, showing specifically the taxable income and the...
N.C. Gen. Stat. § 105-160.6. Time and place of filing returns
An income tax return of an estate or a trust shall be filed as prescribed by the Secretary at the place prescribed by the...
N.C. Gen. Stat. § 105-160.7. When tax must be paid
(a) The full amount of the tax payable as shown on the return must be paid to the Secretary within the time allowed for...
N.C. Gen. Stat. § 105-160.8. Federal corrections
For purposes of this Part, the provisions of G.S. 105-159 requiring an individual to report the correction or determination of taxable income by the...
N.C. Gen. Stat. § 105-161 through 105-163. Repealed by Session Laws 1989, c. 728, s. 1.37
N.C. Gen. Stat. § 105-163.01 through 105-163.06. Repealed by Session Laws 1991, c. 45, s. 14(b)
N.C. Gen. Stat. § 105-163.07. Recodified as � 105-151.21 by Session Laws 1991, c. 45, s. 14
N.C. Gen. Stat. § 105-163.08 through 105-163.09. Repealed by Session Laws 1991, c. 45, s. 14(b)
N.C. Gen. Stat. § 105-163.010. (Repealed effective for investments made on or after January 1, 2014) Definitions
N.C. Gen. Stat. § 105-163.011. (Repealed effective for investments made on or after January 1, 2014) Tax credits allowed
N.C. Gen. Stat. § 105-163.012. (Repealed effective for investments made on or after January 1, 2014) Limit; carry-over; ceiling; reduction in basis
N.C. Gen. Stat. § 105-163.013. (Repealed for investments made on or after January 1, 2014) Registration
N.C. Gen. Stat. § 105-163.014. (Repealed for investments made on or after January 1, 2014) Forfeiture of credit
N.C. Gen. Stat. § 105-163.015. Sunset
This Part is repealed effective for investments made on or after January 1, 2014. (2002-99, s. 5; 2003-414, s. 1; 2004-124, s. 32C.2; 2007-422,...

Article 4A - Withholding; Estimated Income Tax for Individuals.

N.C. Gen. Stat. § 105-163.1. Definitions
The following definitions apply in this Article: (1) Compensation. - Consideration a payer pays to any of the following: a. A nonresident individual or...
N.C. Gen. Stat. § 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee
An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the...
N.C. Gen. Stat. § 105-163.2. Employers must withhold taxes
(a) Withholding Required. - An employer shall deduct and withhold from the wages of each employee the State income taxes payable by the employee...
N.C. Gen. Stat. § 105-163.2A. Pension payers must withhold taxes
(a) Definitions. - The definitions provided in section 3405 of the Code apply in this section. (b) Withholding Required. - A pension payer required...
N.C. Gen. Stat. § 105-163.2B. (Effective for taxable years beginning before January 1, 2014) North Carolina State Lottery Commission must withhold taxes
The North Carolina State Lottery Commission, established by Chapter 18C of the General Statutes, must deduct and withhold State income taxes from the payment...
N.C. Gen. Stat. § 105-163.3. Certain payers must withhold taxes
(a) Requirement. - Every payer who pays more than one thousand five hundred dollars ($1,500) during a calendar year to either a nonresident contractor...
N.C. Gen. Stat. § 105-163.4. Withholding does not create nexus
A nonresident withholding agent's act in compliance with this Article does not in itself constitute evidence that the nonresident is doing business in this...
N.C. Gen. Stat. § 105-163.5. Employee exemptions allowable; certificates
(a) An employee receiving wages is entitled to the exemptions for which the employee qualifies under Article 4 of this Chapter. (b) Every employee...
N.C. Gen. Stat. § 105-163.6. When employer must file returns and pay withheld taxes
(a) General. - A return is due quarterly or monthly as specified in this section. A return shall be filed with the Secretary in...
N.C. Gen. Stat. § 105-163.6A. Federal corrections
If the amount of taxes an employer is required to withhold and pay under the Code is corrected or otherwise determined by the federal...
N.C. Gen. Stat. § 105-163.7. Statement to employees; information to Secretary
(a) Every employer required to deduct and withhold from an employee's wages under G.S. 105-163.2 shall furnish to the employee in respect to the...
N.C. Gen. Stat. § 105-163.8. Liability of withholding agents
(a) A withholding agent who withholds the proper amount of income taxes under this Article and pays the withheld amount to the Secretary is...
N.C. Gen. Stat. § 105-163.9. Refund of overpayment to withholding agent
A withholding agent who pays the Secretary more under this Article than the Article requires the agent to pay may obtain a refund of...
N.C. Gen. Stat. § 105-163.10. Withheld amounts credited to taxpayer for calendar year
The amount deducted and withheld under this Article during any calendar year from the wages or compensation of an individual shall be allowed as...
N.C. Gen. Stat. § 105-163.11 through 105-163.14. Repealed by Session Laws 1985, c. 443, s. 1
N.C. Gen. Stat. § 105-163.15. Failure by individual to pay estimated income tax; interest
(a) In the case of any underpayment of the estimated tax by an individual, the Secretary shall assess interest in an amount determined by...
N.C. Gen. Stat. § 105-163.16. Overpayment refunded
If the amount of wages or compensation withheld at the source under this Article exceeds the tax imposed by Article 4 of this Chapter...
N.C. Gen. Stat. § 105-163.17 through 105-163.18. Repealed by Session Laws 1997, c. 109, s. 2
N.C. Gen. Stat. § 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4
N.C. Gen. Stat. § 105-163.22. Reciprocity
The Secretary may, with the approval of the Attorney General, enter into agreements with the taxing authorities of states having income tax withholding statutes...
N.C. Gen. Stat. § 105-163.23. Withholding from federal employees
The Secretary is designated as the proper official to make request for and enter into agreements with the Secretary of the Treasury of the...
N.C. Gen. Stat. § 105-163.24. Construction of Article
This Article shall be liberally construed in pari materia with Article 4 of this Chapter to the end that taxes levied by Article 4...

Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

N.C. Gen. Stat. § 105-163.25 through 105-163.37. Recodified as �� 105-163.38 through 105-163.44

Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

N.C. Gen. Stat. § 105-163.38. Definitions
The following definitions apply in this Article, unless the context requires otherwise: (1) Code. - Defined in G.S. 105-228.90. (1a) Corporation. - Defined in...
N.C. Gen. Stat. § 105-163.39. Declarations of estimated income tax required
(a) Declaration Required. - Every corporation subject to taxation under Article 4 shall submit a declaration of estimated tax to the Secretary. This declaration...
N.C. Gen. Stat. § 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment
(a) Due Dates of Declarations. - Declarations of estimated tax are due at the same time as the corporation's first installment payment. Installment payments...
N.C. Gen. Stat. § 105-163.41. Underpayment
(a) Except as provided in subsection (d), if the amount of estimated tax paid by a corporation during the taxable year is less than...
N.C. Gen. Stat. § 105-163.42. Repealed by Session Laws 1985 (Regular Session, 1986), c. 820
N.C. Gen. Stat. § 105-163.43. Overpayment refunded
If the amount of estimated tax paid under this Article exceeds the taxes against which the estimated tax is credited pursuant to this Article,...
N.C. Gen. Stat. § 105-163.44. Repealed by Session Laws 2000-140, s. 66

Article 5 - Sales and Use Tax.

N.C. Gen. Stat. § 105-164. Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-164.1. Short title
This Article shall be known as the "North Carolina Sales and Use Tax Act." (1957, c. 1340, s. 5; 1998-98, s. 47.)
N.C. Gen. Stat. § 105-164.2. Purpose
The taxes herein imposed shall be in addition to all other license, privilege or excise taxes and the taxes levied by this Article are...
N.C. Gen. Stat. § 105-164.3. Definitions
The following definitions apply in this Article: (1) Advertising and promotional direct mail. - Printed material that meets the definition of "direct mail" and...
N.C. Gen. Stat. § 105-164.4. Tax imposed on retailers
(a) A privilege tax is imposed on a retailer at the following percentage rates of the retailer's net taxable sales or gross receipts, as...
N.C. Gen. Stat. § 105-164.4A. Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006
N.C. Gen. Stat. § 105-164.4B. Sourcing principles
(a) General Principles. - The following principles apply in determining where to source the sale of a product. These principles apply regardless of the...
N.C. Gen. Stat. § 105-164.4C. Telecommunications service and ancillary service
(a) General. - The gross receipts derived from providing telecommunications service or ancillary service in this State are taxed at the rate set in...
N.C. Gen. Stat. § 105-164.4D. Bundled transactions
(a) Tax Application. - Tax applies to the sales price of a bundled transaction unless one of the following applies: (1) Fifty percent (50%)...
N.C. Gen. Stat. § 105-164.4E. Direct Mail
(a) Advertising and Promotional Direct Mail. - The following sourcing principles apply to advertising and promotional direct mail. (1) To the location where the...
N.C. Gen. Stat. § 105-164.5. Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59
N.C. Gen. Stat. § 105-164.5A. Repealed by Session Laws 1961, c. 1213, s. 3
N.C. Gen. Stat. § 105-164.6. Complementary use tax
(a) Tax. - An excise tax at the applicable rate set in G.S. 105-164.4 is imposed on the products listed below. The applicable rate...
N.C. Gen. Stat. § 105-164.6A. Voluntary collection of use tax by sellers
(a) Voluntary Collection Agreements. - The Secretary may enter into agreements with sellers pursuant to which the seller agrees to collect and remit on...
N.C. Gen. Stat. § 105-164.7. Retailer to collect sales tax from purchaser as trustee for State
The sales tax imposed by this Article is intended to be passed on to the purchaser of a taxable item and borne by the...
N.C. Gen. Stat. § 105-164.8. Retailer's obligation to collect tax; remote sales subject to tax
(a) Obligation. - A retailer is required to collect the tax imposed by this Article notwithstanding any of the following: (1) That the purchaser's...
N.C. Gen. Stat. § 105-164.9. Advertisement to absorb tax unlawful
Any retailer who shall by any character or public advertisement offer to absorb the tax levied in this Article or in any manner directly...
N.C. Gen. Stat. § 105-164.10. Retail tax calculation
For the convenience of the retailer in collecting the tax due under this Article, the Secretary must prescribe tables that compute the tax due...
N.C. Gen. Stat. § 105-164.11. Excessive and erroneous collections
(a) Remittance of Overcollections to Secretary. - When tax is collected for any period on a taxable sale in excess of the total amount...
N.C. Gen. Stat. § 105-164.12. Repealed by Session Laws 2001-347, s. 2.11
N.C. Gen. Stat. § 105-164.12A. Electric golf cart and battery charger considered a single article
The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale...
N.C. Gen. Stat. § 105-164.12B. Tangible personal property sold below cost with conditional service contract
(a) Conditional Service Contract Defined. - A conditional service contract is a contract in which all of the following conditions are met: (1) A...
N.C. Gen. Stat. § 105-164.12C. Items given away by merchants
If a retailer engaged in the business of selling prepared food and drink for immediate or on-premises consumption also gives prepared food or drink...
N.C. Gen. Stat. § 105-164.13. Retail sales and use tax
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property, digital property, and services are...
N.C. Gen. Stat. § 105-164.13A. Service charges on food, beverages, or prepared food
When a service charge is imposed on food, beverages, or prepared food, so much of the service charge that does not exceed twenty percent...
N.C. Gen. Stat. § 105-164.13B. Food exempt from tax
(a) State Exemption. - Food is exempt from the taxes imposed by this Article unless the food is included in one of the subdivisions...
N.C. Gen. Stat. § 105-164.13C. (Repealed effective July 1, 2014) Sales and use tax holiday
N.C. Gen. Stat. § 105-164.13D. (Repealed effective July 1, 2014) Sales and use tax holiday for Energy Star qualified products
N.C. Gen. Stat. § 105-164.13E. (Effective July 1, 2014) Exemption for farmers
The following tangible personal property, digital property, and services are exempt from sales and use tax if purchased by a qualifying farmer and for...
N.C. Gen. Stat. § 105-164.14. Certain refunds authorized
(a) Interstate Carriers. - An interstate carrier is allowed a refund, in accordance with this section, of part of the sales and use taxes...
N.C. Gen. Stat. § 105-164.14A. Economic incentive refunds
(a) Refund. - The following taxpayers are allowed an annual refund of sales and use taxes paid under this Article: (1) (Repealed for purchases...
N.C. Gen. Stat. § 105-164.14B. (Repealed for sales made on or after January 1, 2014) Certain industrial facilities refunds
N.C. Gen. Stat. § 105-164.15. Repealed by Session Laws 2010-95, s. 13, effective July 17, 2010
N.C. Gen. Stat. § 105-164.15A. Effective date of tax changes
(a) General Rate Items. - The effective date of a tax change for tangible personal property, digital property, or services taxable under this Article...
N.C. Gen. Stat. § 105-164.16. Returns and payment of taxes
(a) General. - Sales and use taxes are payable when a return is due. A return is due quarterly or monthly as specified in...
N.C. Gen. Stat. § 105-164.17 through 105-164.18. Repealed by Session Laws 1993, c. 450, ss. 8, 9
N.C. Gen. Stat. § 105-164.19. Extension of time for making returns and payment
The Secretary for good cause may extend the time for filing any return under the provisions of this Article and may grant additional time...
N.C. Gen. Stat. § 105-164.20. Cash or accrual basis of reporting
Any retailer, except a retailer who sells electricity or telecommunications service, may report sales on either the cash or accrual basis of accounting upon...
N.C. Gen. Stat. § 105-164.21. Repealed by Session Laws 1987, c. 622, s. 10
N.C. Gen. Stat. § 105-164.21A. (Repealed effective July 1, 2014) Deduction for municipalities that sell electric power
N.C. Gen. Stat. § 105-164.21B. Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007
N.C. Gen. Stat. § 105-164.22. Record-keeping requirements, inspection authority, and effect of failure to keep records
Retailers, wholesale merchants, and consumers must keep for a period of three years records that establish their tax liability under this Article. The Secretary...
N.C. Gen. Stat. § 105-164.23. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
N.C. Gen. Stat. § 105-164.24. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
N.C. Gen. Stat. § 105-164.25. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
N.C. Gen. Stat. § 105-164.26. Presumption that sales are taxable
For the purpose of the proper administration of this Article and to prevent evasion of the retail sales tax, the following presumptions apply: (1)...
N.C. Gen. Stat. § 105-164.27. Repealed by Session Laws 1961, c. 826, s. 2
N.C. Gen. Stat. § 105-164.27A. Direct pay permit
(a) General. - A general direct pay permit authorizes its holder to purchase any tangible personal property, digital property, or service without paying tax...
N.C. Gen. Stat. § 105-164.28. Certificate of exemption
(a) Relief From Liability. - Except as provided in subsection (b) of this section, a seller is not liable for the tax otherwise applicable...
N.C. Gen. Stat. § 105-164.28A. Other exemption certificates
(a) Authorization. - The Secretary may require a person who purchases an item that is exempt from tax or is subject to a preferential...
N.C. Gen. Stat. § 105-164.29. Application for certificate of registration by wholesale merchants and retailers
(a) Requirement and Application. - Before a person may engage in business as a retailer or a wholesale merchant, the person must obtain a...
N.C. Gen. Stat. § 105-164.29A. State government exemption process
(a) Application. - To be eligible for the exemption provided in G.S. 105-164.13(52), a State agency must obtain from the Department a sales tax...
N.C. Gen. Stat. § 105-164.29B. Information to counties and cities
The Secretary must give information on refunds of tax made under this Article to a designated county or city official within 30 days after...
N.C. Gen. Stat. § 105-164.30. Secretary or agent may examine books, etc
For the purpose of enforcing the collection of the tax levied by this Article, the Secretary or his duly authorized agent is authorized to...
N.C. Gen. Stat. § 105-164.31. Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009
N.C. Gen. Stat. § 105-164.32. Incorrect returns; estimate
If a retailer, a wholesale merchant or a consumer fails to file a return and pay the tax due under this Article or files...
N.C. Gen. Stat. § 105-164.33 through 105-164.34. Repealed by Session Laws 1963, c. 1169, s. 3
N.C. Gen. Stat. § 105-164.35. Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013
N.C. Gen. Stat. § 105-164.36. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-164.37. Bankruptcy, receivership, etc
If any taxpayer subject to the provisions of this Article goes into bankruptcy, receivership or turns over his stock of merchandise by voluntary transfer...
N.C. Gen. Stat. § 105-164.38. Tax is a lien
(a) The tax imposed by this Article is a lien upon all personal property of any person who is required by this Article to...
N.C. Gen. Stat. § 105-164.39. Attachment
In the event any retailer or wholesale merchant is delinquent in the payment of the tax herein provided for, the Secretary may give notice...
N.C. Gen. Stat. § 105-164.40. Jeopardy assessment
If the Secretary is of the opinion that the collection of any tax or any amount of tax required to be collected and paid...
N.C. Gen. Stat. § 105-164.41. Repealed by Session Laws 2011-330, s. 38, effective June 27, 2011
N.C. Gen. Stat. § 105-164.42. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-164.42A. Short title
This Part is the "Uniform Sales and Use Tax Administration Act" and may be cited by that name. (2001-347, s. 1.3; 2005-276, s. 33.31.)
N.C. Gen. Stat. § 105-164.42B. Definitions
The following definitions apply in this Part: (1) Agreement. - Streamlined Agreement, as defined in G.S. 105-164.3. (2) Certified automated system. - Software certified...
N.C. Gen. Stat. § 105-164.42C. Authority to enter Agreement
The Secretary is authorized to enter into the Agreement with one or more states to simplify and modernize sales and use tax administration in...
N.C. Gen. Stat. § 105-164.42D. Relationship to North Carolina law
No provision of the Agreement authorized by this Part invalidates or amends any provision of the law of this State. Adoption of the Agreement...
N.C. Gen. Stat. § 105-164.42E. Agreement requirements
The Secretary may not enter into the Agreement unless the Agreement requires each state to abide by the following requirements: (1) Uniform state rate....
N.C. Gen. Stat. § 105-164.42F. Cooperating sovereigns
The Agreement authorized by this Part is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism...
N.C. Gen. Stat. § 105-164.42G. Effect of Agreement
Entry of this State into the Agreement does not create a cause of action or a defense to an action. No person may challenge...
N.C. Gen. Stat. § 105-164.42H. Certification of certified automated system and effect of certification
(a) Certification. - The Secretary may certify a software program as a certified automated system if the Secretary determines that the program correctly determines...
N.C. Gen. Stat. § 105-164.42I. Contract with certified service provider and effect of contract
(a) Certification. - The Secretary may certify an entity as a certified service provider if the entity meets all of the following requirements: (1)...
N.C. Gen. Stat. § 105-164.42J. Performance standard for multistate seller
The Secretary may establish a performance standard for a seller that is engaged in business in this State and at least 10 other states...
N.C. Gen. Stat. § 105-164.42K. Registration and effect of registration
Registration under the Agreement satisfies the registration requirements under this Article. A seller who registers under the Agreement within 12 months after the State...
N.C. Gen. Stat. § 105-164.42L. Liability relief for erroneous information or insufficient notice by Department
(a) The Secretary may develop databases that provide information on the boundaries of taxing jurisdictions and the tax rates applicable to those taxing jurisdictions....
N.C. Gen. Stat. § 105-164.43. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector
(a) Recodified as 105-164.42H(a) by Session Laws 2001-347, s. 1.1, effective August 8,2001. See note. (b) Recodified as 105-164.42I(a) by Session Laws 2001-347, s....
N.C. Gen. Stat. § 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector
Recodified as 105-164.42I(b) by Session Laws 2001-347, s. 1.1, effective August 8, 2001. See note. (2000-120, s. 2; 2001-347, s. 1.1.)
N.C. Gen. Stat. § 105-164.43C. Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note
N.C. Gen. Stat. § 105-164.44. Penalty and remedies of Article 9 applicable
All provisions not inconsistent with this Article in Article 9, entitled "General Administration - Penalties and Remedies" of Subchapter I of Chapter 105 of...
N.C. Gen. Stat. § 105-164.44A. Repealed by Session Laws 1991, c. 45, s. 18
N.C. Gen. Stat. § 105-164.44B. Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011
N.C. Gen. Stat. § 105-164.44C. Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002
N.C. Gen. Stat. § 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation
The amount of sales and use tax revenue that is not realized by the General Fund as the result of the sales and use...
N.C. Gen. Stat. § 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund
N.C. Gen. Stat. § 105-164.44F. Distribution of part of telecommunications taxes to cities
(a) Amount. - The Secretary must distribute part of the taxes imposed by G.S. 105-164.4(a)(4c) on telecommunications service and ancillary service. The Secretary must...
N.C. Gen. Stat. § 105-164.44G. Repealed by Session Laws 2013-316, s. 3.1(b), effective January 1, 2014, and applicable to sales made on or after that date
N.C. Gen. Stat. § 105-164.44H. Transfer to State Public School Fund
Each fiscal year, the Secretary of Revenue shall transfer at the end of each quarter from the State sales and use tax net collections...
N.C. Gen. Stat. § 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities
(a) Distribution. - The Secretary must distribute to the counties and cities part of the taxes imposed by G.S. 105-164.4(a)(4c) on telecommunications service and...
N.C. Gen. Stat. § 105-164.44J. Supplemental PEG channel support
(a) Definitions. - The following definitions apply in this section: (1) Existing agreement. - Defined in G.S. 66-350. (2) PEG channel. - Defined in...
N.C. Gen. Stat. § 105-164.44K. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on electricity to cities
(a) Distribution. - The Secretary must distribute to cities forty-four percent (44%) of the net proceeds of the tax collected under G.S. 105-164.4 on...
N.C. Gen. Stat. § 105-164.44L. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on piped natural gas to cities
(a) Distribution. - The Secretary must distribute to cities twenty percent (20%) of the net proceeds of the tax collected under G.S. 105-164.4 on...
N.C. Gen. Stat. § 105-164.45 through 105-164.58. Repealed by Session Laws 1971, c. 77, s. 1
N.C. Gen. Stat. § 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5
N.C. Gen. Stat. § 105-179. Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-180. Repealed by Session Laws 1951, c. 643, s. 5
N.C. Gen. Stat. § 105-181. Repealed by Session Laws 1957, c. 1340, s. 5
N.C. Gen. Stat. § 105-182. Repealed by Session Laws 1955, c. 1350, s. 19
N.C. Gen. Stat. § 105-183 through 105-187. Repealed by Session Laws 1957, c. 1340, s. 5

Article 5A - North Carolina Highway Use Tax.

N.C. Gen. Stat. § 105-187.1. Definitions
The following definitions and the definitions in G.S. 105-164.3 apply to this Article: (1) Commissioner. - The Commissioner of Motor Vehicles. (2) Division. -...
N.C. Gen. Stat. § 105-187.2. Highway use tax imposed
A tax is imposed on the privilege of using the highways of this State. This tax is in addition to all other taxes and...
N.C. Gen. Stat. § 105-187.3. Rate of tax
(a) (Effective until July 1, 2014) Amount. - The rate of the use tax imposed by this Article is three percent (3%) of the...
N.C. Gen. Stat. § 105-187.4. Payment of tax
(a) Method. The tax imposed by this Article must be paid to the Commissioner when applying for a certificate of title for a motor...
N.C. Gen. Stat. § 105-187.5. Alternate tax for those who rent or lease motor vehicles
(a) Election. - A retailer may elect not to pay the tax imposed by this Article at the rate set in G.S. 105-187.3 when...
N.C. Gen. Stat. § 105-187.6. Exemptions from highway use tax
(a) Full Exemptions. - The tax imposed by this Article does not apply when a certificate of title is issued as the result of...
N.C. Gen. Stat. § 105-187.7. Credits
(a) Tax Paid in Another State. - A person who, within 90 days before applying for a certificate of title for a motor vehicle...
N.C. Gen. Stat. § 105-187.8. Refund for return of purchased motor vehicle
When a purchaser of a motor vehicle returns the motor vehicle to the seller of the motor vehicle within 90 days after the purchase...
N.C. Gen. Stat. § 105-187.9. Disposition of tax proceeds
(a) Distribution. - Taxes collected under this Article at the rate of eight percent (8%) shall be credited to the General Fund. Taxes collected...
N.C. Gen. Stat. § 105-187.10. Penalties and remedies
(a) Penalties. - The penalty for bad checks in G.S. 105-236(1) applies to a check offered in payment of the tax imposed by this...
N.C. Gen. Stat. § 105-187.11. Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007
N.C. Gen. Stat. § 105-187.12 through 105-187.14. Reserved for future codification purposes

Article 5B - Scrap Tire Disposal Tax.

N.C. Gen. Stat. § 105-187.15. Definitions
The definitions in G.S. 105-164.3 apply to this Article, except that the term "sale" does not include lease or rental, and the following definitions...
N.C. Gen. Stat. § 105-187.16. Tax imposed
(a) Levy. A privilege tax is imposed on a tire retailer at a percentage rate of the sales price of each new tire sold...
N.C. Gen. Stat. § 105-187.17. Administration
The privilege tax this Article imposes on a tire retailer who sells new tires at retail is an additional State sales tax and the...
N.C. Gen. Stat. § 105-187.18. Exemptions
(a) The taxes imposed by this Article do not apply to: (1) Bicycle tires and other tires for vehicles propelled by human power. (2)...
N.C. Gen. Stat. § 105-187.19. Use of tax proceeds
(a) The Secretary shall distribute the taxes collected under this Article, less the allowance to the Department of Revenue for administrative expenses, in accordance...

Article 5C - White Goods Disposal Tax.

N.C. Gen. Stat. § 105-187.20. Definitions
The definitions in G.S. 105-164.3 apply to this Article, except that the term "sale" does not include lease or rental, and the following definition...
N.C. Gen. Stat. § 105-187.21. Tax imposed
A privilege tax is imposed on a white goods retailer at a flat rate for each new white good that is sold by the...
N.C. Gen. Stat. § 105-187.22. Administration
The privilege tax this Article imposes on a white goods retailer is an additional State sales tax and the excise tax this Article imposes...
N.C. Gen. Stat. § 105-187.23. Exemptions and refunds
(a) Exemptions. - Except for the exemption for sales a state cannot constitutionally tax, the exemptions allowed in Article 5 of this Chapter do...
N.C. Gen. Stat. § 105-187.24. Use of tax proceeds
The Secretary shall distribute the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, in accordance with this section....
N.C. Gen. Stat. § 105-187.25 through 105-187.29. Reserved for future codification purposes

Article 5D - Dry-Cleaning Solvent Tax.

N.C. Gen. Stat. § 105-187.30. (See note for repeal of Article) Definitions
The definitions in G.S. 105-164.3 apply to this Article, and the following definitions apply to this Article: (1) Dry-cleaning facility. - Defined in G.S....
N.C. Gen. Stat. § 105-187.31. (See note for repeal of Article) Tax imposed
A privilege tax is imposed on a dry-cleaning solvent retailer at a flat rate for each gallon of dry-cleaning solvent sold by the retailer...
N.C. Gen. Stat. § 105-187.32. (See note for repeal of Article) Administration
The privilege tax this Article imposes on a dry-cleaning solvent retailer is an additional State sales tax, and the excise tax this Article imposes...
N.C. Gen. Stat. § 105-187.33. (See note for repeal of Article) Exemptions and refunds
Except for the exemption for sales a state cannot constitutionally tax, the exemptions and refunds allowed in Article 5 of this Chapter do not...
N.C. Gen. Stat. § 105-187.34. (See note for repeal of Article) Use of tax proceeds
The Secretary must credit the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, to the Dry-Cleaning Solvent Cleanup...
N.C. Gen. Stat. § 105-187.35. Sunset
This Article is repealed effective January 1, 2020. (2009-483, s. 9.)
N.C. Gen. Stat. § 105-187.36. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.37. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.38. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.39. Reserved for future codification purposes

Article 5E - Piped Natural Gas Tax.

N.C. Gen. Stat. § 105-187.40. (Repealed effective July 1, 2014) Definitions
N.C. Gen. Stat. § 105-187.41. (Repealed effective July 1, 2014) Tax imposed on piped natural gas
N.C. Gen. Stat. § 105-187.42. (Repealed effective July 1, 2014) Liability for the tax
N.C. Gen. Stat. § 105-187.43. (Repealed effective July 1, 2014) Payment of the tax
N.C. Gen. Stat. § 105-187.44. (Repealed effective July 1, 2014) Distribution of part of tax proceeds to cities
N.C. Gen. Stat. § 105-187.45. (Repealed effective July 1, 2014) Information exchange and information returns
N.C. Gen. Stat. § 105-187.46. (Repealed effective July 1, 2014) Records and audits
N.C. Gen. Stat. § 105-187.47. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.48. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.49. Reserved for future codification purposes

Article 5F - Certain Machinery and Equipment.

N.C. Gen. Stat. § 105-187.50. Definitions
The definitions in G.S. 105-164.3 apply in this Article. (2001-347, s. 2.17; 2007-323, s. 31.22(a); 2009-451, s. 27A.3(v); 2010-91, s. 5.)
N.C. Gen. Stat. § 105-187.51. Tax imposed on mill machinery
(a) Scope. - A privilege tax is imposed on the following persons: (1) A manufacturing industry or plant that purchases mill machinery or mill...
N.C. Gen. Stat. § 105-187.51A. Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010
N.C. Gen. Stat. § 105-187.51B. Tax imposed on certain recyclers, research and development companies, industrial machinery refurbishing companies, and companies located at ports facilities
(a) Tax. - A privilege tax is imposed on the following: (1) A major recycling facility that purchases any of the following tangible personal...
N.C. Gen. Stat. § 105-187.51C. (Expiring for sales occurring on or after July 1, 2015) Tax imposed on datacenter machinery and equipment
(a) Tax. - A privilege tax is imposed on the owner of a datacenter that meets the requirements of subsection (a1) of this section...
N.C. Gen. Stat. § 105-187.51D. (Effective July 1, 2013 and expiring July 1, 2018) Tax imposed on machinery at large manufacturing and distribution facility
(a) Definition. - For the purposes of this section, a "large manufacturing and distribution facility" is a facility that is to be used primarily...
N.C. Gen. Stat. § 105-187.52. Administration
(a) Administration. - The privilege taxes imposed by this Article are in lieu of the State use tax. Except as otherwise provided in this...
N.C. Gen. Stat. § 105-187.53. Commercial logging items
This Article does not apply to an item that is exempt from sales and use tax under G.S. 105-164.13(4f). (2006-19, s. 2.)
N.C. Gen. Stat. § 105-187.54. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.55. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.56. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.57. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.58. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.59. Reserved for future codification purposes

Article 5G - Solid Waste Disposal Tax.

N.C. Gen. Stat. § 105-187.60. Definitions
The definitions set out in G.S. 105-164.3 and G.S. 130A-290 apply to this Article. (2007-550, s. 14(a).)
N.C. Gen. Stat. § 105-187.61. Tax imposed
(a) Tax Rate. - An excise tax is imposed on the disposal of municipal solid waste and construction and demolition debris in any landfill...
N.C. Gen. Stat. § 105-187.62. Administration
(a) Collection. - The owner or operator of each landfill and transfer station permitted pursuant to Article 9 of Chapter 130A of the General...
N.C. Gen. Stat. § 105-187.63. Use of tax proceeds
From the taxes received pursuant to this Article, the Secretary may retain the costs of collection, not to exceed two hundred twenty-five thousand dollars...
N.C. Gen. Stat. § 105-187.64. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.65. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.66. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.67. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.68. Reserved for future codification purposes
N.C. Gen. Stat. § 105-187.69. Reserved for future codification purposes

Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.

N.C. Gen. Stat. § 105-187.70. (Effective July 1, 2013) Department to comply with Article 3 of Chapter 62A of the General Statutes
The Department of Revenue shall comply with the provisions of Article 3 of Chapter 62A of the General Statutes to receive and transfer to...

Article 6 - Gift Taxes.

N.C. Gen. Stat. § 105-188 through 105-197.1. Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009
N.C. Gen. Stat. § 105-191. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7
N.C. Gen. Stat. § 105-192. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-188 through 105-197.1. Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009
N.C. Gen. Stat. § 105-196. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7
N.C. Gen. Stat. § 105-188 through 105-197.1. Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009

Article 7 - Schedule H. Intangible Personal Property.

N.C. Gen. Stat. § 105-198. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-199, 105-200. Repealed by Session Laws 1985, c. 656, s. 32
N.C. Gen. Stat. § 105-201 through 105-204. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-205. Repealed by Session Laws 1985, c. 656, s. 32
N.C. Gen. Stat. § 105-206 through 105-207. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-208. Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-209. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-210. Repealed by Session Laws 1979, c. 179, s. 4
N.C. Gen. Stat. § 105-211 through 105-212. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-213. Repealed by Session Laws 1995, c. 41, s. 1(b)
N.C. Gen. Stat. § 105-213.1. Recodified as � 105-275.2 by Session Laws 1995
N.C. Gen. Stat. § 105-214 through 105-217. Repealed by Session Laws 1995, c. 41, s. 1(b)

Article 8 - Schedule I. Compensating Use Tax.

N.C. Gen. Stat. § 105-218 through 105-228. Repealed by Session Laws 1957, c. 1340, s. 5

Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

N.C. Gen. Stat. § 105-228.1. Defining taxes levied and assessed in this Article
The purpose of this Article is to levy a fair and equal tax under authority of Section 2(2) of Article V of the North...
N.C. Gen. Stat. § 105-228.2. Tax upon freight car line companies
(a) For purposes of taxation under this section the property of freight line companies as defined is declared to constitute a special class of...

Article 8B - Taxes Upon Insurance Companies.

N.C. Gen. Stat. § 105-228.3. Definitions
The following definitions apply in this Article: (1) Article 65 corporation. - A corporation subject to Article 65 of Chapter 58 of the General...
N.C. Gen. Stat. § 105-228.4. Recodified as � 58-6-7 by Session Laws 1995, c. 360, s. 1(c)
N.C. Gen. Stat. § 105-228.4A. Tax on captive insurance companies
(a) Tax Levied. - A tax is levied in this section on a captive insurance company doing business in this State. In the case...
N.C. Gen. Stat. § 105-228.5. Taxes measured by gross premiums
(a) Tax Levied. - A tax is levied in this section on insurers, Article 65 corporations, health maintenance organizations, and self-insurers. An insurer, health...
N.C. Gen. Stat. § 105-228.5A. Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association
(a) The following definitions apply in this section: (1) Assessment. - An assessment as described in G.S. 58-48-35 or an assessment as described in...
N.C. Gen. Stat. § 105-228.5B. Distribution of part of tax proceeds to High Risk Pool
By November 1 of each year, the State Treasurer must transfer from the General Fund to the North Carolina Health Insurance Risk Pool Fund...
N.C. Gen. Stat. § 105-228.6. Taxes in case of withdrawal from State
Any insurance company which for any cause withdraws from this State or ceases to register and transact new business in this State shall be...
N.C. Gen. Stat. § 105-228.7. Repealed by Session Laws 1987, c. 629, s. 21
N.C. Gen. Stat. § 105-228.8. Retaliatory premium taxes
(a) When the laws of any other state impose, or would impose, any premium taxes, upon North Carolina companies doing business in the other...
N.C. Gen. Stat. § 105-228.9. Commissioner of Insurance to administer portions of Article
The following taxes relating to insurance are collected by the Commissioner of Insurance: (1) Surplus lines tax, G.S. 58-21-85. (2) Tax on risk retention...
N.C. Gen. Stat. § 105-228.10. No additional local taxes
No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed...

Article 8C - Schedule I-C. Excise Tax on Banks.

N.C. Gen. Stat. § 105-228.21. Omitted

Article 8D - Taxation of Savings and Loan Associations.

N.C. Gen. Stat. § 105-228.22 through 105-228.24. Repealed by Session Laws 1998-98, s. 1(a)
N.C. Gen. Stat. § 105-228.24A. Recodified as � 105-130.43 by Session Laws 1998-98, s. 1(d)
N.C. Gen. Stat. § 105-228.25 through 105-228.27. Repealed by Session Laws 1983, c. 26, s. 1

Article 8E - Excise Tax on Conveyances.

N.C. Gen. Stat. § 105-228.28. Scope
This Article applies to every person conveying an interest in real estate located in North Carolina other than a governmental unit or an instrumentality...
N.C. Gen. Stat. § 105-228.29. Exemptions
This Article does not apply to any of the following transfers of an interest in real property: (1) By operation of law. (2) By...
N.C. Gen. Stat. § 105-228.30. Imposition of excise tax; distribution of proceeds
(a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person. The tax rate...
N.C. Gen. Stat. § 105-228.31. Repealed by Session Laws 1999-28, s. 1
N.C. Gen. Stat. § 105-228.32. Instrument must be marked to reflect tax paid
A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. It is the duty...
N.C. Gen. Stat. § 105-228.33. Taxes recoverable by action
A county may recover unpaid taxes under this Article in an action in the name of the county brought in the superior court of...
N.C. Gen. Stat. § 105-228.34. Repealed by Session Laws 1999-28, s. 1
N.C. Gen. Stat. § 105-228.35. Administrative provisions
Except as otherwise provided in this Article, the provisions of Article 9 of this Chapter apply to this Article. (1967, c. 986, s. 1;...
N.C. Gen. Stat. § 105-228.36. Repealed by Session Laws 1999-28, s. 1
N.C. Gen. Stat. § 105-228.37. Refund of overpayment of tax
(a) Refund Request. - A taxpayer who pays more tax than is due under this Article may request a refund of the overpayment by...
N.C. Gen. Stat. § 105-228.38 through 105-228.89. Reserved for future codification purposes

Article 9 - General Administration; Penalties and Remedies.

N.C. Gen. Stat. § 105-228.90. Scope and definitions
(a) Scope. - This Article applies to all of the following: (1) Subchapters I, V, and VIII of this Chapter. (2) The annual report...
N.C. Gen. Stat. § 105-229. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9
N.C. Gen. Stat. § 105-230. Charter suspended for failure to report
(a) If a corporation or a limited liability company fails to file any report or return or to pay any tax or fee required...
N.C. Gen. Stat. § 105-231. Recodified as the second paragraph of � 105-230 by S.L. 1998-212, s. 29A.14(k)
N.C. Gen. Stat. § 105-232. Rights restored; receivership and liquidation
(a) Any corporation or limited liability company whose articles of incorporation, articles of organization, or certificate of authority to do business in this State...
N.C. Gen. Stat. § 105-233. Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
N.C. Gen. Stat. § 105-234. Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
N.C. Gen. Stat. § 105-235. Every day's failure a separate offense
The willful failure, refusal, or neglect to observe and comply with any order, direction, or mandate of the Secretary of Revenue, or to perform...
N.C. Gen. Stat. § 105-236. Penalties; situs of violations; penalty disposition
(a) Penalties. - The following civil penalties and criminal offenses apply: (1) Penalty for Bad Checks. - When the bank upon which any uncertified...
N.C. Gen. Stat. § 105-236.1. Enforcement of revenue laws by revenue law enforcement agents
(a) General. - The Secretary may appoint employees of the Unauthorized Substances Tax Section of the Tax Enforcement Division to serve as revenue law...
N.C. Gen. Stat. § 105-237. Waiver of penalties; installment payments
(a) Waiver. - The Secretary may, upon making a record of the reasons therefor, reduce or waive any penalties provided for in this Subchapter....
N.C. Gen. Stat. § 105-237.1. Compromise of liability
(a) Authority. - The Secretary may compromise a taxpayer's liability for a tax that is collectible under G.S. 105-241.22 when the Secretary determines that...
N.C. Gen. Stat. § 105-238. Tax a debt
Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a...
N.C. Gen. Stat. § 105-239. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-239.1. Transferee liability
(a) Lien and Liability. - Property transferred for an inadequate consideration to a donee, heir, devisee, distributee, stockholder of a liquidated corporation, or any...
N.C. Gen. Stat. § 105-240. Tax upon settlement of fiduciary's account
No final account of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of said court finds,...
N.C. Gen. Stat. § 105-240.1. Agreements with respect to domicile
Whenever reasonably necessary in order to facilitate the collection of any tax, the Secretary of Revenue with the consent and approval of the Attorney...
N.C. Gen. Stat. § 105-241. Where and how taxes payable; tax period; liens
(a) Form of Payment. - Taxes are payable in the national currency. The Secretary shall prescribe where taxes are to be paid and whether...
N.C. Gen. Stat. § 105-241.1. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-241.2. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-241.3. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-241.4. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-241.5. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-241.6. Statute of limitations for refunds
(a) General. - The general statute of limitations for obtaining a refund of an overpayment applies unless a different period applies under subsection (b)...
N.C. Gen. Stat. § 105-241.7. Procedure for obtaining a refund
(a) Initiated by Department. - The Department must refund an overpayment made by a taxpayer if the Department discovers the overpayment before the expiration...
N.C. Gen. Stat. § 105-241.8. Statute of limitations for assessments
(a) General. - The general statute of limitations for proposing an assessment applies unless a different period applies under subsection (b) of this section....
N.C. Gen. Stat. § 105-241.9. Procedure for proposing an assessment
(a) Authority. - The Secretary may propose an assessment against a taxpayer for tax due from the taxpayer. The Secretary must base a proposed...
N.C. Gen. Stat. § 105-241.10. Limit on refunds and assessments after a federal determination
The limitations in this section apply when a taxpayer files a timely return reflecting a federal determination that affects the amount of State tax...
N.C. Gen. Stat. § 105-241.11. Requesting review of proposed denial of refund or proposed assessment
(a) Procedure. - A taxpayer who objects to a proposed denial of a refund or a proposed assessment of tax may request a Departmental...
N.C. Gen. Stat. § 105-241.12. Result when taxpayer does not request a review
(a) Refund. - If a taxpayer does not file a timely request for a Departmental review of a proposed denial of a refund, the...
N.C. Gen. Stat. § 105-241.13. Action on request for review
(a) Action on Request. - If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund or...
N.C. Gen. Stat. § 105-241.14. Final determination after Departmental review
(a) Refund. - If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund and the Department...
N.C. Gen. Stat. § 105-241.15. Contested case hearing on final determination
A taxpayer who disagrees with a notice of final determination issued by the Department may contest the determination by filing a petition for a...
N.C. Gen. Stat. § 105-241.16. Judicial review of decision after contested case hearing
A taxpayer aggrieved by the final decision in a contested case commenced at the Office of Administrative Hearings may seek judicial review of the...
N.C. Gen. Stat. § 105-241.17. Civil action challenging statute as unconstitutional
A taxpayer who claims that a tax statute is unconstitutional may bring a civil action in the Superior Court of Wake County to determine...
N.C. Gen. Stat. § 105-241.18. Class actions
(a) Authority. - A class action against the State for the refund of a tax paid may be maintained only on the grounds of...
N.C. Gen. Stat. § 105-241.19. Declaratory judgments, injunctions, and other actions prohibited
The remedies in G.S. 105-241.11 through G.S. 105-241.18 set out the exclusive remedies for disputing the denial of a requested refund, a taxpayer's liability...
N.C. Gen. Stat. § 105-241.20. Delivery of notice to the taxpayer
(a) Scope. - This section applies to the following notices: (1) A proposed denial of a refund. (2) A proposed assessment. (3) A notice...
N.C. Gen. Stat. § 105-241.21. Interest on taxes
(a) Rate. - The interest rate set by the Secretary applies to interest that accrues on overpayments and assessments of tax. On or before...
N.C. Gen. Stat. § 105-241.22. Collection of tax
The Department may collect a tax in the following circumstances: (1) When a taxpayer files a return showing an amount due with the return...
N.C. Gen. Stat. § 105-241.23. Jeopardy assessment and collection
(a) Action. - The Secretary may at any time within the statute of limitations immediately assess and collect any tax the Secretary finds is...
N.C. Gen. Stat. § 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
(a) Levy and Sale. - If a taxpayer does not pay a tax within 30 days after it is collectible under G.S. 105-241.22, the...
N.C. Gen. Stat. § 105-242.1. Procedure for attachment and garnishment
(a) Notice. - G.S. 105-242 specifies when intangible property is subject to attachment and garnishment. Before the Department attaches and garnishes intangible property in...
N.C. Gen. Stat. § 105-242.2. Personal liability when certain taxes not paid
(a) Definitions. - The following definitions apply in this section: (1) Business entity. - A corporation, a limited liability company, or a partnership. (2)...
N.C. Gen. Stat. § 105-243. Taxes recoverable by action
When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer...
N.C. Gen. Stat. § 105-243.1. Collection of tax debts
(a) Definitions. - The following definitions apply in this section: (1) Overdue tax debt. - Any part of a tax debt that remains unpaid...
N.C. Gen. Stat. § 105-244. Repealed by Session Laws 1998-212, s. 29A.14(o)
N.C. Gen. Stat. § 105-244.1. Cancellation of certain assessments
The Secretary of Revenue is hereby authorized, empowered and directed to cancel and abate all assessments made after October 16, 1940, for or on...
N.C. Gen. Stat. § 105-244.2. Expired pursuant to its own terms, effective January 1, 2010
N.C. Gen. Stat. § 105-245. Failure of sheriff to execute order
If any sheriff of this State shall willfully fail, refuse, or neglect to execute any order directed to him by the Secretary of Revenue...
N.C. Gen. Stat. § 105-246. Actions, when tried
All actions or processes brought in any of the superior courts of this State, under provisions of this Subchapter, shall have precedence over any...
N.C. Gen. Stat. § 105-247. Municipalities not to levy income and inheritance tax
No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
N.C. Gen. Stat. § 105-248. Purpose of State taxes
The taxes levied in this Subchapter are for the expenses of the State government, the appropriations to its educational, charitable, and penal institutions, the...
N.C. Gen. Stat. § 105-248.1. Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007
N.C. Gen. Stat. § 105-249. Repealed by Session Laws 1998-95, s. 27
N.C. Gen. Stat. § 105-249.1. Repealed by Session Laws 1998-95, s. 28
N.C. Gen. Stat. § 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster
(a) Combat. - The Secretary may not assess interest or a penalty against a taxpayer for any period that is disregarded under section 7508...
N.C. Gen. Stat. § 105-249.3. Repealed by Session Laws 1998-98, s. 19
N.C. Gen. Stat. § 105-250. Law applicable to foreign corporations
All foreign corporations, and the officers and agents thereof, doing business in this State, shall be subject to all the liabilities and restrictions that...
N.C. Gen. Stat. § 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209
N.C. Gen. Stat. § 105-251. Information required of taxpayer and corrections based on information
(a) Scope of Information. - A taxpayer must give information to the Secretary when the Secretary requests the information. The Secretary may request a...
N.C. Gen. Stat. § 105-251.1. Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14
N.C. Gen. Stat. § 105-252. Returns required
A person who receives from the Secretary any form requiring information shall fill the form out properly and answer each question fully and correctly....
N.C. Gen. Stat. § 105-253. Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date
N.C. Gen. Stat. § 105-254. Secretary to furnish forms
The Secretary shall prepare forms suitable for carrying out the duties delegated to the Secretary. Upon request, the Secretary shall provide forms to any...
N.C. Gen. Stat. § 105-255. Secretary of Revenue to keep records
The Secretary of Revenue shall keep books of account and records of collections of taxes as may be prescribed by the Director of the...
N.C. Gen. Stat. § 105-256. Publications prepared by Secretary of Revenue
(a) Publications. - The Secretary shall prepare and publish the following: (1) At least every two years, statistics concerning taxes imposed by this Chapter,...
N.C. Gen. Stat. § 105-256.1. Corporate annual report
A corporation that files its annual report with the Secretary must pay the amount provided in G.S. 55-1-22 when it files the report. Amounts...
N.C. Gen. Stat. § 105-257. Department may charge fee for report or other document
The Secretary of Revenue may charge a fee for a report or another document in an amount that covers copying or publication costs and...
N.C. Gen. Stat. § 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
(a) Secretary May Examine Data and Summon Persons. - The Secretary of Revenue is authorized to do any of the following for the purpose...
N.C. Gen. Stat. § 105-258.1. Taxpayer interviews
(a) Scope. - This section applies to in-person interviews between a taxpayer and an officer or employee of the Department relating to the determination...
N.C. Gen. Stat. § 105-258.2. Taxpayer conversations
(a) Scope. - This section applies to a conversation that is conducted by telephone or in person, is between a taxpayer and an employee...
N.C. Gen. Stat. § 105-259. Secrecy required of officials; penalty for violation
(a) Definitions. - The following definitions apply in this section: (1) Employee or officer. - The term includes a former employee, a former officer,...
N.C. Gen. Stat. § 105-260. Evaluation of Department personnel
The Secretary may not use records of tax enforcement results, or production goals based on these records, as the sole criteria in evaluating employees...
N.C. Gen. Stat. § 105-260.1. Delegation of authority to hold hearings
The Secretary of Revenue may delegate to a Deputy or Assistant Secretary of Revenue the authority to hold any hearing required or allowed under...
N.C. Gen. Stat. § 105-261. Secretary and deputies to administer oaths
The Secretary of Revenue and such deputies as he may designate shall have the power to administer an oath to any person or to...
N.C. Gen. Stat. § 105-262. Rules
(a) Authority. - The Secretary of Revenue may adopt rules needed to administer a tax collected by the Secretary or to fulfill another duty...
N.C. Gen. Stat. § 105-262.1. Rules to exercise authority under G.S. 105-130.5A
(a) Purpose and Scope. - It is the policy of the State to provide necessary guidance on a timely basis to corporate taxpayers subject...
N.C. Gen. Stat. § 105-263. Timely filing of mailed documents and requests for extensions
(a) Mailed Document. - Sections 7502 and 7503 of the Code govern when a return, report, payment, or any other document that is mailed...
N.C. Gen. Stat. § 105-264. Effect of Secretary's interpretation of revenue laws
(a) Interpretation. - It is the duty of the Secretary to interpret all laws administered by the Secretary. The Secretary's interpretation of these laws...
N.C. Gen. Stat. § 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes
An interpretation by the Secretary of a law administered by the Secretary applies to a local law administered by a unit of local government...
N.C. Gen. Stat. § 105-265. Repealed by Session Laws 1991, c. 45, s. 19
N.C. Gen. Stat. § 105-266. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-266.1. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-266.2. Refund of tax paid on substantial income later restored
This section applies to a taxpayer who is subject to the alternative tax under 1341(a)(5) of the Code for the current taxable year because...
N.C. Gen. Stat. § 105-267. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-267.1. Repealed by Session Laws 1991, c. 45, s. 30
N.C. Gen. Stat. § 105-268. Reciprocal comity
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend a like comity to this...
N.C. Gen. Stat. § 105-268.1. Agreements to coordinate the administration and collection of taxes
The Secretary of Revenue is hereby authorized, with the approval of the Governor and Council of State, to enter into agreements with the United...
N.C. Gen. Stat. § 105-268.2. Expenditures and commitments authorized to effectuate agreements
The Secretary of Revenue with the approval of the Governor and Council of State is authorized and empowered to undertake such commitments and make...
N.C. Gen. Stat. § 105-268.3. Returns to be filed and taxes paid pursuant to agreements
Notwithstanding any other provision of law, returns shall be filed and taxes paid in accordance with the provisions of any agreement entered into pursuant...
N.C. Gen. Stat. § 105-269. Extraterritorial authority to enforce payment
(a) The Secretary, with the assistance of the Attorney General, is authorized to bring suits in the courts of other states to collect taxes...
N.C. Gen. Stat. § 105-269.1. Local authorities authorized to furnish office space
Boards of county commissioners and governing boards of cities and towns are hereby fully authorized and empowered to furnish adequate and suitable office space...
N.C. Gen. Stat. § 105-269.2. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
N.C. Gen. Stat. § 105-269.3. Enforcement of Subchapter V and fuel inspection tax
The State Highway Patrol and law enforcement officers and other appropriate personnel in the Department of Public Safety may assist the Department of Revenue...
N.C. Gen. Stat. § 105-269.4. Election to apply income tax refund to following year's tax
Any taxpayer required to file an income tax return under Article 4 of this Subchapter whose return shows that the taxpayer is entitled to...
N.C. Gen. Stat. § 105-269.5. Contribution of income tax refund to Wildlife Conservation Account
Any taxpayer entitled to a refund of income taxes under Article 4 of this Chapter may elect to contribute all or part of the...
N.C. Gen. Stat. § 105-269.6. Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003
N.C. Gen. Stat. § 105-269.7 through 105-269.12. Reserved for future codification purposes
N.C. Gen. Stat. § 105-269.13. Debts not collectible under North Carolina law
(a) Debts Not Collectible. - The following debts are not collectible and are not subject to execution under Article 28 of Chapter 1 of...
N.C. Gen. Stat. § 105-269.14. Payment of use tax with individual income tax
(a) Requirement. - An individual who owes use tax that is payable on an annual basis pursuant to G.S. 105-164.16(d) and who is required...
N.C. Gen. Stat. § 105-269.15. Income tax credits of partnerships
(a) Qualification. - A partnership that engages in an activity that is eligible for a tax credit qualifies for the credit as an entity...

Article 10 - Liability for Failure to Levy Taxes.

N.C. Gen. Stat. § 105-270. Repeal of laws imposing liability upon governing bodies of local units
All laws and clauses of laws, statutes and parts of statutes, imposing civil or criminal liability upon the governing bodies, of local units, or...

Article 11 - Short Title, Purpose, and Definitions.

N.C. Gen. Stat. § 105-271. Official title
This Subchapter may be cited as the Machinery Act. (1939, c. 310, s. 1; 1971, c. 806. s. 1.)
N.C. Gen. Stat. § 105-272. Purpose of Subchapter
The purpose of this Subchapter is to provide the machinery for the listing, appraisal, and assessment of property and the levy and collection of...
N.C. Gen. Stat. § 105-273. Definitions
The following definitions apply in this Subchapter: (1) Abstract. - The document on which the property of a taxpayer is listed for ad valorem...

Article 12 - Property Subject to Taxation.

N.C. Gen. Stat. § 105-274. Property subject to taxation
(a) All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: (1) Excluded from the...
N.C. Gen. Stat. § 105-275. Property classified and excluded from the tax base
The following classes of property are designated special classes under Article V, Sec. 2(2), of the North Carolina Constitution and are excluded from tax:...
N.C. Gen. Stat. § 105-275.1. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
N.C. Gen. Stat. § 105-275.2. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
N.C. Gen. Stat. § 105-276. Taxation of intangible personal property
Intangible personal property that is not excluded from taxation under G.S. 105-275 is subject to this Subchapter. The exclusion of a class of intangible...
N.C. Gen. Stat. § 105-277. Property classified for taxation at reduced rates; certain deductions
(a) through (c) Repealed by Session Laws 1987, c. 813, s. 9, effective for taxable years beginning on or after January 1, 1988. (d)...
N.C. Gen. Stat. § 105-277.001. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
N.C. Gen. Stat. § 105-277.01. Certain farm products classified for taxation at reduced valuation
Farm products (including crops but excluding poultry and other livestock) held by or for a cooperative stabilization or marketing association or corporation to which...
N.C. Gen. Stat. § 105-277.1. Elderly or disabled property tax homestead exclusion
(a) Exclusion. - A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Sec....
N.C. Gen. Stat. § 105-277.1A. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
N.C. Gen. Stat. § 105-277.1B. Property tax homestead circuit breaker
(a) Classification. - A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section...
N.C. Gen. Stat. § 105-277.1C. Disabled veteran property tax homestead exclusion
(a) Classification. - A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section...
N.C. Gen. Stat. § 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral
(a) Classification. - A residence constructed by a builder and owned by the builder or a business entity of which the builder is a...
N.C. Gen. Stat. § 105-277.1E. Reserved for future codification purposes
N.C. Gen. Stat. § 105-277.1F. Uniform provisions for payment of deferred taxes
(a) Scope. - This section applies to the following deferred tax programs: (1) G.S. 105-275(12), real property owned by a nonprofit corporation held as...
N.C. Gen. Stat. § 105-277.2. Agricultural, horticultural, and forestland - Definitions
The following definitions apply in G.S. 105-277.3 through G.S. 105-277.7: (1) Agricultural land. - Land that is a part of a farm unit that...
N.C. Gen. Stat. § 105-277.3. Agricultural, horticultural, and forestland - Classifications
(a) Classes Defined. - The following classes of property are designated special classes of property under authority of Section 2(2) of Article V of...
N.C. Gen. Stat. § 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes
(a) Application. - Property coming within one of the classes defined in G.S. 105-277.3 is eligible for taxation on the basis of the value...
N.C. Gen. Stat. § 105-277.5. Agricultural, horticultural and forestland - Notice of change in use
Not later than the close of the listing period following a change which would disqualify all or a part of a tract of land...
N.C. Gen. Stat. § 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
(a) In determining the amount of the deferred taxes herein provided, the assessor shall use the appraised valuation established in the county's last general...
N.C. Gen. Stat. § 105-277.7. Use-Value Advisory Board
(a) Creation and Membership. - The Use-Value Advisory Board is established under the supervision of the Agricultural Extension Service of North Carolina State University....
N.C. Gen. Stat. § 105-277.8. (Effective for taxes imposed for taxable years beginning before July 1, 2012) Taxation of property of nonprofit homeowners' association
(a) Except as provided in subsection (a1) of this section, the value of real and personal property owned by a nonprofit homeowners' association shall...
N.C. Gen. Stat. § 105-277.9. (Effective for taxes imposed for taxable years beginning before July 1, 2011) Taxation of property inside certain roadway corridors
Real property that lies within a transportation corridor marked on an official map filed under Article 2E of Chapter 136 of the General Statutes...
N.C. Gen. Stat. § 105-277.9A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2011. See note for delayed repeal.) Taxation of improved property inside certain roadway corridors
(a) Reduced Assessment. - Real property on which a building or other structure is located and that lies within a transportation corridor marked on...
N.C. Gen. Stat. § 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
Precious metals, including rhodium and platinum, used or held for use directly in manufacturing or processing by a manufacturer as part of industrial machinery...
N.C. Gen. Stat. § 105-277.11. Taxation of property subject to a development financing district agreement
Property that is in a development financing district established pursuant to G.S. 160A-515.1 or G.S. 158-7.3 and that is subject to an agreement entered...
N.C. Gen. Stat. § 105-277.12. Antique airplanes
(a) For the purpose of this section, the term "antique airplane" means an airplane that meets all of the following conditions: (1) It is...
N.C. Gen. Stat. § 105-277.13. Taxation of improvements on brownfields
(a) Qualifying improvements on brownfields properties are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and...
N.C. Gen. Stat. § 105-277.14. Taxation of working waterfront property
(a) Definitions. - The following definitions apply in this section: (1) Coastal fishing waters. - Defined in G.S. 113-129. (2) Commercial fishing operation. -...
N.C. Gen. Stat. § 105-277.15. Taxation of wildlife conservation land
(a) Definitions. - The following definitions apply in this section: (1) Business entity. - Defined in G.S. 105-277.2. (2) Family business entity. - A...
N.C. Gen. Stat. § 105-277.15A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2013) Taxation of site infrastructure land
(a) Classification. - Site infrastructure land is designated a special class of property under Section 2(2) of Article V of the North Carolina Constitution...
N.C. Gen. Stat. § 105-277.16. Taxation of low-income housing property
A North Carolina low-income housing development to which the North Carolina Housing Finance Agency allocated a federal tax credit under section 42 of the...
N.C. Gen. Stat. § 105-277.17. Taxation of community land trust property
(a) Classification. - Community land trust property is designated a special class of property under Section 2(2) of Article V of the North Carolina...
N.C. Gen. Stat. § 105-278. Historic properties
(a) Real property designated as a historic property by a local ordinance adopted pursuant to former G.S. 160A-399.4 or designated as a historic landmark...
N.C. Gen. Stat. § 105-278.1. Exemption of real and personal property owned by units of government
(a) Real and personal property owned by the United States and, by virtue of federal law, not subject to State and local taxes shall...
N.C. Gen. Stat. § 105-278.2. Burial property
(a) Real property set apart for burial purposes shall be exempted from taxation unless it is owned and held for purposes of (i) sale...
N.C. Gen. Stat. § 105-278.3. Real and personal property used for religious purposes
(a) Buildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building shall be exempted...
N.C. Gen. Stat. § 105-278.4. Real and personal property used for educational purposes
(a) Buildings. - Buildings, the land they actually occupy, and additional land reasonably necessary for the convenient use of any such building shall be...
N.C. Gen. Stat. § 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes
(a) Buildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building or for the...
N.C. Gen. Stat. § 105-278.6. Real and personal property used for charitable purposes
(a) Real and personal property owned by: (1) A Young Men's Christian Association or similar organization; (2) A home for the aged, sick, or...
N.C. Gen. Stat. § 105-278.6A. Qualified retirement facility
(a) Classification. - Buildings, the land they actually occupy, additional adjacent land reasonably necessary for the convenient use of the buildings, and personal property...
N.C. Gen. Stat. § 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes
(a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from...
N.C. Gen. Stat. § 105-278.8. Real and personal property used for charitable hospital purposes
(a) Real and personal property held for or owned by a hospital organized and operated as a nonstock, nonprofit, charitable institution (without profit to...
N.C. Gen. Stat. § 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21
N.C. Gen. Stat. § 105-279. Repealed by Session Laws 1981, c. 819, s. 2
N.C. Gen. Stat. § 105-280. Repealed by Session Laws 1973, c. 695, s. 4
N.C. Gen. Stat. § 105-281. Repealed by Session Laws 1973, c. 695, s. 10
N.C. Gen. Stat. § 105-282. Repealed by Session Laws 1973, c. 695, s. 8
N.C. Gen. Stat. § 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax
(a) Application. - Every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of...
N.C. Gen. Stat. § 105-282.2 through 105-282.6. Reserved for future codification purposes

Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

N.C. Gen. Stat. § 105-282.7. Taxation of lessees and users of tax-exempt cropland or forestland
(a) When any cropland or forestland owned by the United States, the State, a county or a municipal corporation is leased, loaned or otherwise...
N.C. Gen. Stat. § 105-282.8. Assessment and collection
The taxes levied under this Article shall be assessed to the lessee or user of the exempt property and shall be collected in the...

Article 13 - Standards for Appraisal and Assessment.

N.C. Gen. Stat. § 105-283. Uniform appraisal standards
All property, real and personal, shall as far as practicable be appraised or valued at its true value in money. When used in this...
N.C. Gen. Stat. § 105-284. Uniform assessment standard
(a) Except as otherwise provided in this section, all property, real and personal, shall be assessed for taxation at its true value or use...

Article 14 - Time for Listing and Appraising Property for Taxation.

N.C. Gen. Stat. § 105-285. Date as of which property is to be listed and appraised
(a) Annual Listing Required. - All property subject to ad valorem taxation shall be listed annually. (b) Personal Property; General Rule. - Except as...
N.C. Gen. Stat. § 105-286. Time for general reappraisal of real property
(a) Octennial Cycle. - Each county must reappraise all real property in accordance with the provisions of G.S. 105-283 and G.S. 105-317 as of...
N.C. Gen. Stat. § 105-287. Changing appraised value of real property in years in which general reappraisal is not made
(a) In a year in which a general reappraisal of real property in the county is not made under G.S. 105-286, the property shall...

Article 15 - Duties of Department and Property Tax Commission as to Assessments.

N.C. Gen. Stat. § 105-288. Property Tax Commission
(a) Creation and Membership. - The Property Tax Commission is created. It consists of five members, three of whom are appointed by the Governor...
N.C. Gen. Stat. § 105-289. Duties of Department of Revenue
(a) It is the duty of the Department of Revenue: (1) To discharge the duties prescribed by law and to enforce the provisions of...
N.C. Gen. Stat. § 105-289.1. Repealed by Session Laws 1987, c. 813, s. 12
N.C. Gen. Stat. § 105-290. Appeals to Property Tax Commission
(a) Duty to Hear Appeals. - In its capacity as the State board of equalization and review, the Property Tax Commission shall hear and...
N.C. Gen. Stat. § 105-291. Powers of Department and Commission
(a) General Powers. - The Department of Revenue is authorized to exercise all powers reasonably necessary to perform the duties imposed upon it by...
N.C. Gen. Stat. § 105-292 through 105-293. Repealed by Session Laws 1973, c. 476, s. 193

Article 16 - County Listing, Appraisal, and Assessing Officials.

N.C. Gen. Stat. § 105-294. County assessor
(a) Appointment. - Persons occupying the position of county assessor on July 1, 1983, shall continue in office until the first Monday in July,...
N.C. Gen. Stat. § 105-295. Oath of office for assessor
The assessor, as the holder of an appointed office, shall take the oath required by Article VI, 7 of the North Carolina Constitution with...
N.C. Gen. Stat. § 105-296. Powers and duties of assessor
(a) The county assessor shall have general charge of the listing, appraisal, and assessment of all property in the county in accordance with the...
N.C. Gen. Stat. § 105-297. Assistant assessor
The board of county commissioners may, upon the recommendation of the assessor, appoint one or more assistant assessors. The board may delegate to assistant...
N.C. Gen. Stat. § 105-298. Repealed by Session Laws 1987, c. 43, s. 3
N.C. Gen. Stat. § 105-299. (Effective until July 1, 2013 - see notes) Employment of experts
The board of county commissioners may employ appraisal firms, mapping firms or other persons or firms having expertise in one or more of the...
N.C. Gen. Stat. § 105-300. Tax commission
In all counties having a tax commission or comparable agency, the commission or agency shall, except for levying taxes, perform all the duties required...

Article 17 - Administration of Listing.

N.C. Gen. Stat. § 105-301. Place for listing real property
All taxable real property that is not required by this Subchapter to be appraised originally by the Department of Revenue shall be listed in...
N.C. Gen. Stat. § 105-302. In whose name real property is to be listed
(a) Taxable real property shall be listed in the name of the owner, and it shall be the owner's duty to list it unless...
N.C. Gen. Stat. § 105-302.1. Reports on properties listed in name of unknown owner
In order to promote the discovery of "State lands" as defined by G.S. 146-64(6), it shall be the duty of all assessors upon request...
N.C. Gen. Stat. § 105-303. Obtaining information on real property transfers; permanent listing
(a) To facilitate the accurate listing of real property for taxation, the board of county commissioners may require the register of deeds to comply...
N.C. Gen. Stat. § 105-304. Place for listing tangible personal property
(a) Listing Instructions. - This section applies to all taxable tangible personal property that has a tax situs in this State and that is...
N.C. Gen. Stat. § 105-305. Place for listing intangible personal property
(a) Listing Instructions. - This section applies to all taxable intangible personal property that has a tax situs in this State and is not...
N.C. Gen. Stat. § 105-306. In whose name personal property is to be listed
(a) Taxable personal property shall be listed in the name of the owner on the day as of which property is to be listed...
N.C. Gen. Stat. § 105-307. Length of listing period; extension; preliminary work
(a) Listing Period. - Unless extended as provided in this section, the period during which property is to be listed for taxation each year...
N.C. Gen. Stat. § 105-308. Duty to list; penalty for failure
Every person in whose name any property is to be listed under the terms of this Subchapter shall list the property with the assessor...
N.C. Gen. Stat. § 105-309. What the abstract shall contain
(a) Each person whose duty it is to list property for taxation shall file each year with the assessor a tax list or abstract...
N.C. Gen. Stat. § 105-310. Affirmation; penalty for false affirmation
There shall be annexed to the abstract on which the taxpayer's property is listed the following affirmation, which shall be signed by an individual...
N.C. Gen. Stat. § 105-310.1. Electronic listing of personal property
(a) Personal property may be listed by electronic listing as provided in this section. (b) The Department of Revenue may establish, after consultation with...
N.C. Gen. Stat. § 105-311. Listing and signing affirmation; use of agents, mail, and electronic listing
(a) Except as otherwise provided in this section, the person whose duty it is to list property for taxation shall file the completed abstract...
N.C. Gen. Stat. § 105-312. Discovered property; appraisal; penalty
(a) Repealed by Session Laws 1991, c. 34, s. 4. (b) Duty to Discover and Assess Unlisted Property. - It shall be the duty...

Article 18 - Reports in Aid of Listing.

N.C. Gen. Stat. § 105-313. Report of property by multi-county business
A taxpayer who is engaged in business in more than one county in this State and who owns real property or tangible personal property...
N.C. Gen. Stat. § 105-314. Repealed by Session Laws 1991, c. 761, s. 37.4
N.C. Gen. Stat. § 105-315. Reports by persons having custody of tangible personal property of others
(a) As of January 1, every person having custody of taxable tangible personal property that has been entrusted to him by another for storage,...
N.C. Gen. Stat. § 105-316. Reports by house trailer park, marina, and aircraft storage facility operators
(a) As of January 1 each year: (1) Every operator of a park or storage lot renting or leasing space for three or more...
N.C. Gen. Stat. § 105-316.1. Tax permit required to move mobile home
(a) In order to protect the local taxing units of this State against the nonpayment of ad valorem taxes on mobile homes, it is...
N.C. Gen. Stat. § 105-316.2. Requirements for obtaining permit
(a) In order to obtain the permits herein provided, persons other than manufacturers and retailers of mobile homes shall be required to (i) pay...
N.C. Gen. Stat. § 105-316.3. Issuance of permits
(a) Except as otherwise provided in G.S. 105-316.2 above, no permit required by G.S. 105-316.1 through 105-316.8 shall be issued by the tax collector...
N.C. Gen. Stat. § 105-316.4. Issuance of permits under repossession
Notwithstanding the provisions of G.S. 105-316.2(a) and 105-316.3(a), above, any person who intends to take possession of a mobile home, whether by judicial or...
N.C. Gen. Stat. § 105-316.5. Form of permit
The permit shall be in substantially the following form: TAX PERMIT County of ___________ Permit Number ___________________________________ State of North Carolina Date of Issuance...
N.C. Gen. Stat. § 105-316.6. Penalties for violations
(a) Any person required by G.S. 105-316.1 through 105-316.8 to obtain a tax permit who fails to do so or who fails to properly...
N.C. Gen. Stat. § 105-316.7. Mobile home defined
For the purpose of G.S. 105-316.1 through 105-316.8, "mobile home" means a structure that (i) is designed, constructed, and intended for use as a...
N.C. Gen. Stat. § 105-316.8. Taxable situs not presumed
Nothing in G.S. 105-316.1 through 105-316.8 shall be interpreted so as to subject to taxation any mobile home which does not have a taxable...

Article 19 - Administration of Real and Personal Property Appraisal.

N.C. Gen. Stat. § 105-317. Appraisal of real property; adoption of schedules, standards, and rules
(a) Whenever any real property is appraised it shall be the duty of the persons making appraisals: (1) In determining the true value of...
N.C. Gen. Stat. § 105-317.1. Appraisal of personal property; elements to be considered
(a) Whenever any personal property is appraised it shall be the duty of the persons making appraisals to consider the following as to each...
N.C. Gen. Stat. § 105-317.2. Report on transfers of real property
To facilitate the accurate appraisal of real property for taxation, the information listed in this section must be included in each deed conveying property....

Article 20 - Approval, Preparation, and Disposition of Records.

N.C. Gen. Stat. § 105-318. Forms for listing, appraising, and assessing property
The Department of Revenue may design and prescribe the books and forms to be used throughout the State in the listing, appraising, and assessing...
N.C. Gen. Stat. § 105-319. Tax records; preparation of scroll and tax book
(a) For each year there shall be prepared for each county and tax-levying municipality a scroll (showing property valuations) and a tax book (showing...
N.C. Gen. Stat. § 105-320. Tax receipts; preparation
(a) No taxing unit shall adopt a tax receipt form until it has been approved by the Department of Revenue, and no tax receipt...
N.C. Gen. Stat. § 105-321. Disposition of tax records and receipts; order of collection
(a) County tax records shall be filed in the office of the assessor unless the board of county commissioners shall require them to be...

Article 21 - Review and Appeals of Listings and Valuations.

N.C. Gen. Stat. § 105-322. County board of equalization and review
(a) Personnel. - Except as otherwise provided herein, the board of equalization and review of each county shall be composed of the members of...
N.C. Gen. Stat. § 105-323. Giving effect to decisions of the board of equalization and review
All changes in listings, names, descriptions, appraisals, and assessments made by the board of equalization and review shall be reflected upon the abstracts and...
N.C. Gen. Stat. § 105-324. Repealed by Session Laws 1987, c. 295, s. 4
N.C. Gen. Stat. § 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned
(a) After the board of equalization and review has finished its work and the changes it effected or ordered have been entered on the...
N.C. Gen. Stat. § 105-325.1. Special committee for motor vehicle appeals
The board of county commissioners may appoint a special committee of its members or other persons to hear and decide appeals arising under G.S....

Article 22 - Listing, Appraising, and Assessing by Cities and Towns.

N.C. Gen. Stat. § 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county
(a) All property subject to ad valorem taxation in any city or town shall be listed annually during the period prescribed by G.S. 105-307...
N.C. Gen. Stat. § 105-327. Appraisal and assessment of property subject to city and town taxation
For the property it is entitled to tax, a city or town situated in a single county shall accept and adopt the appraisals and...
N.C. Gen. Stat. § 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county
(a) For purposes of municipal taxation, all property subject to taxation by a city or town situated in two or more counties may, by...
N.C. Gen. Stat. § 105-329. Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2

Article 22A - Motor Vehicles.

N.C. Gen. Stat. § 105-330. Definitions
The following definitions apply in this Article: (1) Classified motor vehicle. - A motor vehicle classified under this Article. (1a) Collecting authority. - The...
N.C. Gen. Stat. § 105-330.1. Classification of motor vehicles
(a) Classification. - All motor vehicles other than the motor vehicles listed in subsection (b) of this section are designated a special class of...
N.C. Gen. Stat. § 105-330.2. Appraisal, ownership, and situs
(a) Determination Date for Registered Vehicle. - The ownership, situs, and taxability of a registered classified motor vehicle is determined annually as of the...
N.C. Gen. Stat. § 105-330.3. Listing requirements for classified motor vehicles; application for exempt status
(a1) Unregistered Vehicles. - The owner of an unregistered classified motor vehicle must list the vehicle for taxes by filing an abstract with the...
N.C. Gen. Stat. § 105-330.4. Due date, interest, and enforcement remedies
(a) Due Date. - The registration of a classified motor vehicle may not be issued unless a temporary registration plate is issued for the...
N.C. Gen. Stat. § 105-330.5. Notice required; distribution and collection fees
(a) Notice for Registered Vehicle. - The Property Tax Division of the Department of Revenue or a third-party contractor selected by the Property Tax...
N.C. Gen. Stat. § 105-330.6. Motor vehicle tax year; transfer of plates; surrender of plates
(a) Tax Year. - The tax year for a classified motor vehicle listed pursuant to G.S. 105-330.3(a)(1) and registered under the staggered system begins...
N.C. Gen. Stat. § 105-330.7. Repealed by Session Laws 2005-294, s. 7, effective July 1, 2013, and applicable to combined tax and registration notices issued on or after that date
N.C. Gen. Stat. § 105-330.8. Deadlines not extended
Except as otherwise provided in this Article, the following sections of the General Statutes do not apply: (1) G.S. 105-395.1 and G.S. 103-5. (2)...
N.C. Gen. Stat. § 105-330.9. Antique automobiles
(a) Definition. - For the purpose of this section, the term "antique automobile" means a motor vehicle that meets all of the following conditions:...
N.C. Gen. Stat. § 105-330.10. Disposition of interest
The interest collected on unpaid registration fees pursuant to G.S. 105-330.4 shall be transferred on a monthly basis to the North Carolina Highway Fund...
N.C. Gen. Stat. § 105-330.11. Memorandum of understanding
The Department of Revenue, acting through the Property Tax Division, and the Department of Transportation, acting through the Division of Motor Vehicles are directed...
N.C. Gen. Stat. § 105-330.12 through 105-332. Reserved for future codification purposes

Article 23 - Public Service Companies.

N.C. Gen. Stat. § 105-333. Definitions
The following definitions apply in this Article unless the context requires a different meaning: (1) Airline company. - A company engaged in the business...
N.C. Gen. Stat. § 105-334. Duty to file report; penalty for failure to file
(a) Every public service company, whether incorporated under the laws of this State or any other state or any foreign nation, whose property is...
N.C. Gen. Stat. § 105-335. Appraisal of property of public service companies
(a) Duty to Appraise. - In accordance with the provisions of subsection (b), below, the Department of Revenue shall appraise for taxation the true...
N.C. Gen. Stat. § 105-336. Methods of appraising certain properties of public service companies
(a) Appraising System Property of Public Service Companies Other Than Those Noted in Subsection (b). - In determining the true value of each public...
N.C. Gen. Stat. § 105-337. Apportionment of taxable values to this State
With respect to any public service company operating both inside and outside this State, it shall be the duty of the Department of Revenue...
N.C. Gen. Stat. § 105-338. Allocation of appraised valuation of system property among local taxing units
(a) State Board's Duty. - For purposes of taxation by local taxing units in this State, the Department of Revenue shall allocate the valuations...
N.C. Gen. Stat. § 105-339. Certification of appraised valuations of nonsystem property and locally assigned rolling stock
Having determined the appraised valuations of the nonsystem properties of public service companies in accordance with subdivisions (b)(2) and (b)(3) of G.S. 105-335 and...
N.C. Gen. Stat. § 105-340. Certification of appraised valuations of railroad companies
(a) Having determined the appraised valuation of the "nondistributable" system property of a railroad company, the Department of Revenue shall assign the valuations for...
N.C. Gen. Stat. § 105-341. Certification of public service company system appraised valuations
Having determined the appraised valuations of public service company system property in accordance with subdivision (b)(1) of G.S. 105-335 and having allocated the valuations...
N.C. Gen. Stat. § 105-342. Notice, hearing, and appeal
(a) Right to Information. - Upon written request to the Department of Revenue, any public service company whose property values are subject to appraisal,...
N.C. Gen. Stat. § 105-343. Penalty for failure to make required reports
Any public service company which fails or refuses to prepare and deliver to the Department of Revenue any report required by this Article shall...
N.C. Gen. Stat. § 105-344. Failure to pay tax; remedies; penalty
If any public service company fails or refuses to pay any taxes imposed on its property by any taxing unit of this State, the...

Article 24 - Review and Enforcement of Orders.

N.C. Gen. Stat. § 105-345. Right of appeal; filing of exceptions
(a) No party to a proceeding before the Property Tax Commission may appeal from any final order or decision of the Commission unless within...
N.C. Gen. Stat. § 105-345.1. No evidence admitted on appeal; remission for further evidence
No evidence shall be received at the hearing on appeal to the Court of Appeals but if any party shall satisfy the court that...
N.C. Gen. Stat. § 105-345.2. Record on appeal; extent of review
(a) On appeal the court shall review the record and the exceptions and assignments of error in accordance with the rules of appellate procedure,...
N.C. Gen. Stat. § 105-345.3. Relief pending review on appeal
Pending judicial review, the Property Tax Commission is authorized, where it finds that justice so requires, to postpone the effective date of any action...
N.C. Gen. Stat. § 105-345.4. Appeal to Supreme Court
In all appeals heard in the Court of Appeals, any party may file a motion for review in the Supreme Court of the decision...
N.C. Gen. Stat. § 105-345.5. Judgment on appeal enforced by mandamus
In all cases in which, upon appeal, an order or decision of the Property Tax Commission is affirmed, in whole or in part, the...
N.C. Gen. Stat. § 105-346. Peremptory mandamus to enforce order when no appeal
(a) If no appeal is taken from an order or decision of the Property Tax Commission within the time prescribed by law and the...

Article 25 - Levy of Taxes and Presumption of Notice.

N.C. Gen. Stat. § 105-347. Levy of property taxes
Each year - not later than the date prescribed by applicable law or, in the absence of specific statutory provisions, not later than the...
N.C. Gen. Stat. § 105-348. All interested persons charged with notice of taxes
All persons who have or who may acquire any interest in any real or personal property that may be or may become subject to...

Article 26 - Collection and Foreclosure of Taxes.

N.C. Gen. Stat. § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies
(a) Appointment and Term. - The governing body of each county and municipality shall appoint a tax collector on or before July 1, 1971,...
N.C. Gen. Stat. § 105-350. General duties of tax collectors
It shall be the duty of each tax collector: (1) To employ all lawful means to collect all property, dog, license, privilege, and franchise...
N.C. Gen. Stat. § 105-351. Authority of successor collector
The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the...
N.C. Gen. Stat. § 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default
(a) Time of Delivery. - As provided in G.S. 105-321, upon order of the governing body, the tax receipts shall be delivered to the...
N.C. Gen. Stat. § 105-353. Place for collection of taxes
Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for...
N.C. Gen. Stat. § 105-354. Collections for districts and other units of local government
Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be...
N.C. Gen. Stat. § 105-355. Creation of tax lien; date as of which lien attaches
(a) Lien on Real Property. - Regardless of the time at which liability for a tax for a given fiscal year may arise or...
N.C. Gen. Stat. § 105-356. Priority of tax liens
(a) On Real Property. - The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed...
N.C. Gen. Stat. § 105-357. Payment of taxes
(a) Medium of Payment. - Taxes shall be payable in existing national currency. Deeds to real property, notes of the taxpayer or others, bonds...
N.C. Gen. Stat. § 105-358. Waiver of penalties; partial payments
(a) Waiver. - A tax collector may, upon making a record of the reasons therefor, reduce or waive the penalty imposed on giving a...
N.C. Gen. Stat. § 105-359. Prepayments
(a) To Whom Made. - Payments of taxes made before the tax receipts have been delivered to the tax collector, herein referred to as...
N.C. Gen. Stat. § 105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax
(a) Taxes levied under this Subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the...
N.C. Gen. Stat. § 105-361. Statement of amount of taxes due
(a) Duty to Furnish a Certificate. - On the request of a person who is listed in subdivision (1) of this subsection and who...
N.C. Gen. Stat. § 105-362. Discharge of lien on real property
(a) General Rule. - The tax lien on real property shall continue until the principal amount of the taxes plus penalties, interest, and costs...
N.C. Gen. Stat. § 105-363. Remedies of cotenants and joint owners of real property
(a) Payment of Taxes on Share of One Cotenant. - Any one of several tenants in common or joint tenants (other than copartners) of...
N.C. Gen. Stat. § 105-364. Collection of taxes outside the taxing unit
(a) Duty of Governing Body. - It shall be the duty of the governing body of each taxing unit to require reports from the...
N.C. Gen. Stat. § 105-365. Preference accorded taxes in liquidation of debtors' estates
In all cases in which a taxpayer's assets are in the hands of a receiver or assignee for the benefit of creditors or are...
N.C. Gen. Stat. § 105-365.1. When and against whom collection remedies may be used
(a) Date of Delinquency. - A tax collector may collect a tax using the remedies provided in G.S. 105-366 through G.S. 105-375 on or...
N.C. Gen. Stat. § 105-366. Remedies against personal property
(a) Authority to Proceed against Personal Property; Relation between Remedies against Personal Property and Remedies against Real Property. - All tax collectors shall have...
N.C. Gen. Stat. § 105-367. Procedure for levy
(a) The levy upon the sale of tangible personal property for tax collection purposes (including levy and sale fees) shall be governed by the...
N.C. Gen. Stat. § 105-368. Procedure for attachment and garnishment
(a) Subject to the provisions of G.S. 105-356 governing the priority of the lien acquired, the tax collector may attach wages and other compensation,...
N.C. Gen. Stat. § 105-369. Advertisement of tax liens on real property for failure to pay taxes
(a) Report of Unpaid Taxes That Are Liens on Real Property. - In February of each year, the tax collector must report to the...
N.C. Gen. Stat. § 105-370 to 105-372. Repealed by Session Laws 1983, c. 808, ss. 2-4
N.C. Gen. Stat. § 105-373. Settlements
(a) Annual Settlement of Tax Collector. - (1) Preliminary Report. - After July 1 and before he is charged with taxes for the current...
N.C. Gen. Stat. § 105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage
(a) General Nature of Action. - The foreclosure action authorized by this section shall be instituted in the appropriate division of the General Court...
N.C. Gen. Stat. § 105-375. In rem method of foreclosure
(a) Intent of Section. - It is hereby declared to be the intention of this section that proceedings brought under it shall be strictly...
N.C. Gen. Stat. § 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit
(a) Taxing Unit as Purchaser. - Any taxing unit (or two or more taxing units jointly) may bid at a foreclosure sale conducted under...
N.C. Gen. Stat. § 105-377. Time for contesting validity of tax foreclosure title
Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity...
N.C. Gen. Stat. § 105-378. Limitation on use of remedies
(a) Use of Remedies Barred. - No county or municipality may maintain an action or procedure to enforce any remedy provided by law for...

Article 27 - Refunds and Remedies.

N.C. Gen. Stat. § 105-379. Restriction on use of injunction and claim and delivery
(a) Grounds for Injunction. - No court may enjoin the collection of any tax, the sale of any tax lien, or the sale of...
N.C. Gen. Stat. § 105-380. No taxes to be released, refunded, or compromised
(a) The governing body of a taxing unit is prohibited from releasing, refunding, or compromising all or any portion of the taxes levied against...
N.C. Gen. Stat. § 105-381. Taxpayer's remedies
(a) Statement of Defense. - Any taxpayer asserting a valid defense to the enforcement of the collection of a tax assessed upon his property...
N.C. Gen. Stat. § 105-382. Repealed by Session Laws 1977, c. 946, s. 3

Article 28 - Special Duties to Pay Taxes.

N.C. Gen. Stat. § 105-383. Fiduciaries to pay taxes
(a) Duty to Pay. - It shall be the duty of every guardian, executor, administrator, agent, trustee, receiver, or other fiduciary having care or...
N.C. Gen. Stat. § 105-384. Duties and liabilities of life tenant
(a) If real or personal property is held by a tenant for life or by a tenant for the life of another, it shall...
N.C. Gen. Stat. § 105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers
(a) Judicial Sales. - In all civil actions and special proceedings in which the sale of any real property is ordered, the judgment shall...
N.C. Gen. Stat. § 105-386. Tax paid by holder of lien; remedy
If any person having a lien or encumbrance of any kind upon real property shall pay the taxes that constitute a lien upon the...

Article 29 - Validations.

N.C. Gen. Stat. § 105-387 through 105-392. Recodified as �� 47-108.21 to 47-108.26 by Session Laws 1987, c. 777, s. 4(1)
N.C. Gen. Stat. § 105-393. Repealed by Session Laws 1987, c. 777, s. 4(2)

Article 30 - General Provisions.

N.C. Gen. Stat. § 105-394. Immaterial irregularities
Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in...
N.C. Gen. Stat. § 105-395. Application and effective date of Subchapter
(a) The provisions of G.S. 105-333 through 105-344 (being Article 23 in this Subchapter) shall first be applicable to public service company property to...
N.C. Gen. Stat. § 105-395.1. Applicable date when due date falls on weekend or holiday
When the last day for doing an act required or permitted by this Subchapter falls on a Saturday, Sunday, or holiday, the act is...
N.C. Gen. Stat. § 105-396 through 105-398. Repealed by Session Laws 1971, c. 806, s. 1
N.C. Gen. Stat. § 105-399 through 105-403. Repealed by Session Laws 1971, c. 806, s. 3
N.C. Gen. Stat. § 105-404. Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2
N.C. Gen. Stat. § 105-405. Repealed by Session Laws 1963, c. 548
N.C. Gen. Stat. § 105-405.1, 105-406. Repealed by Session Laws 1971, c. 806, s. 3
N.C. Gen. Stat. § 105-407. Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2

Article 31 - Rights of Parties Adjusted.

N.C. Gen. Stat. § 105-408 through 105-411. Repealed by Session Laws 1971, c. 806, s. 3
N.C. Gen. Stat. § 105-412. Transferred to G.S. 105-207 by Session Laws 1971, c. 806, s. 2

Article 32 - Tax Liens.

N.C. Gen. Stat. § 105-413, 105-414. Repealed by Session Laws 1971, c. 806, s. 3

Article 33 - Time and Manner of Collection.

N.C. Gen. Stat. § 105-415 through 105-417. Repealed by Session Laws 1971, c. 806, s. 3

Article 33A - Agreements with United States or Other States.

N.C. Gen. Stat. § 105-417.1 through 105-417.3. Transferred to G.S. 105-268.1 through 105-268.3 by Session Laws 1971, c. 806, s. 2

Article 34 - Tax Sales.

N.C. Gen. Stat. § 105-418 through 105-421. Repealed by Session Laws 1971, c. 806, s. 3
N.C. Gen. Stat. § 105-422. Repealed by Session Laws 1971, c. 806, s. 3
N.C. Gen. Stat. § 105-423. Repealed by Session Laws 1947, c. 1065, s. 2
N.C. Gen. Stat. § 105-423.1. Repealed by Session Laws 1971, c. 806, s. 3

Article 35 - Sheriff's Settlement of Taxes.

N.C. Gen. Stat. § 105-424. Repealed by Session Laws 1971, c. 806, s. 3

Article 35A - Listing of Automobiles in Certain Counties.

N.C. Gen. Stat. § 105-425 through 105-429. Repealed by Session Laws 1971, c. 806, s. 3

Article 36 - Gasoline Tax.

N.C. Gen. Stat. § 105-430 through 105-435. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-436. Repealed by Session Laws 1991, c. 193, s. 5
N.C. Gen. Stat. § 105-436.1. Repealed by Session Laws 1985, c. 261, s. 1
N.C. Gen. Stat. § 105-437. Repealed by Session Laws 1963, c. 1169, s. 6
N.C. Gen. Stat. § 105-438 through 105-441.1. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-442. Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3
N.C. Gen. Stat. § 105-443. Repealed by Session Laws 1963, c. 1169, s. 5
N.C. Gen. Stat. § 105-444 through 105-446.3. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-446.3:1. Repealed by Session Laws 1985, c. 261, s. 1
N.C. Gen. Stat. § 105-446.4. Repealed by Session Laws 1977, c. 802, s. 50.10
N.C. Gen. Stat. § 105-446.5 through 105-449A. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-449.01. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1

Article 36A - Special Fuels Tax.

N.C. Gen. Stat. § 105-449.1 through 105-449.27. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-449.28. Repealed by Session Laws 1981, c. 105, s. 4
N.C. Gen. Stat. § 105-449.29. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-449.30 through 105-449.31. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19
N.C. Gen. Stat. § 105-449.32. Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27
N.C. Gen. Stat. § 105-449.33 through 105-449.35. Repealed by Session Laws 1995, c. 390, s. 2
N.C. Gen. Stat. § 105-449.36. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1

Article 36B - Tax on Carriers Using Fuel Purchased Outside State.

N.C. Gen. Stat. § 105-449.37. Definitions; tax liability
(a) Definitions. - The following definitions apply in this Article: (1) International Fuel Tax Agreement. - The Articles of Agreement adopted by the International...
N.C. Gen. Stat. § 105-449.38. Tax levied
A road tax for the privilege of using the streets and highways of this State is imposed upon every motor carrier on the amount...
N.C. Gen. Stat. § 105-449.39. Credit for payment of motor fuel tax
Every motor carrier subject to the tax levied by this Article is entitled to a credit on its quarterly return for tax paid by...
N.C. Gen. Stat. § 105-449.40. Secretary may require bond
(a) Authority. - The Secretary may require a motor carrier to furnish a bond when any of the following occurs: (1) The motor carrier...
N.C. Gen. Stat. § 105-449.41. Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003
N.C. Gen. Stat. § 105-449.42. Payment of tax
The tax levied by this Article is due when a motor carrier files a quarterly return under G.S. 105-449.45. The amount of tax due...
N.C. Gen. Stat. § 105-449.42A. Leased motor vehicles
(a) Lessor in Leasing Business. - A lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for...
N.C. Gen. Stat. § 105-449.43. Application of tax proceeds
Tax revenue collected under this Article and tax refunds or credits allowed under this Article shall be allocated among and charged to the funds...
N.C. Gen. Stat. § 105-449.44. How to determine the amount of fuel used in the State; presumption of amount used
(a) Calculation. - The amount of motor fuel or alternative fuel a motor carrier uses in its operations in this State for a reporting...
N.C. Gen. Stat. § 105-449.45. Returns of carriers
(a) Return. - A motor carrier must report its operations to the Secretary on a quarterly basis unless subsection (b) of this section exempts...
N.C. Gen. Stat. § 105-449.46. Inspection of books and records
The Secretary and his authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any...
N.C. Gen. Stat. § 105-449.47. Registration of vehicles
(a) Requirement. - A motor carrier that is subject to the International Fuel Tax Agreement may not operate or cause to be operated in...
N.C. Gen. Stat. § 105-449.47A. Reasons why the Secretary can deny an application for a registration and decals
The Secretary may refuse to register and issue a decal to an applicant that does not meet the requirements set out in G.S. 105-449.69(b)...
N.C. Gen. Stat. § 105-449.48. Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
N.C. Gen. Stat. § 105-449.49. Temporary permits
(a) Issuance. - Upon application to the Secretary and payment of a fee of fifty dollars ($50.00), a motor carrier may obtain a temporary...
N.C. Gen. Stat. § 105-449.50. Repealed by Session Laws 2008-134, s. 21
N.C. Gen. Stat. § 105-449.51. Violations declared to be misdemeanors
Any person who operates or causes to be operated on a highway in this State a qualified motor vehicle that does not carry a...
N.C. Gen. Stat. § 105-449.52. Civil penalties applicable to motor carriers
(a) Penalty. - A motor carrier who does any of the following is subject to a civil penalty: (1) Operates in this State or...
N.C. Gen. Stat. § 105-449.53. Repealed by Session Laws 1963, c. 1169, s. 6
N.C. Gen. Stat. § 105-449.54. Commissioner of Motor Vehicles made process agent of nonresident motor carriers
By operating a motor vehicle on the highways of this State, a nonresident motor carrier consents to the appointment of the Commissioner of Motor...
N.C. Gen. Stat. § 105-449.55 through 105-449.56. Repealed by Session Laws 1991, c. 42, s. 17
N.C. Gen. Stat. § 105-449.57. Cooperative agreements between jurisdictions
(a) Authority. - The Secretary may enter into cooperative agreements with other jurisdictions for exchange of information in administering the tax imposed by this...
N.C. Gen. Stat. § 105-449.58. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.59. Reserved for future codification purposes

Article 36C - Gasoline, Diesel, and Blends.

N.C. Gen. Stat. § 105-449.60. Definitions
The following definitions apply in this Article: (1) Additive. - A de minimus amount of product that is added or mixed with motor fuel....
N.C. Gen. Stat. § 105-449.61. Tax restrictions; administration
(a) No Local Tax. - A county or city may not impose a tax on the sale, distribution, or use of motor fuel. (b)...
N.C. Gen. Stat. § 105-449.62. Nature of tax
This Article imposes a tax on motor fuel to provide revenue for the State's transportation needs and for the other purposes listed in Part...
N.C. Gen. Stat. § 105-449.63. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.64. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.65. List of persons who must have a license
(a) License. - A person may not engage in business in this State as any of the following unless the person has a license...
N.C. Gen. Stat. § 105-449.66. Importer licensing
An applicant for a license as an importer must indicate on the application the type of importer license sought. The types of importers are...
N.C. Gen. Stat. § 105-449.67. List of persons who may obtain a license
A person who is engaged in business as any of the following may obtain a license issued by the Secretary for that business: (1)...
N.C. Gen. Stat. § 105-449.68. Restrictions on who can get a license as a distributor
A bulk end-user of motor fuel may not be licensed as a distributor unless the bulk end-user also acquires motor fuel from a supplier...
N.C. Gen. Stat. § 105-449.69. How to apply for a license
(a) General. - To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An...
N.C. Gen. Stat. § 105-449.70. Supplier election to collect tax on out-of-state removals
(a) Election. - An applicant for a license as a supplier may elect on the application to collect the excise tax due this State...
N.C. Gen. Stat. § 105-449.71. Permissive supplier election to collect tax on out-of-state removals
(a) Election. - An out-of-state supplier that is not required to have a license under this Part may elect to have a license and...
N.C. Gen. Stat. § 105-449.72. Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds
(a) Initial Bond. - An applicant for a license as a refiner, a terminal operator, a supplier, an importer, a blender, a permissive supplier,...
N.C. Gen. Stat. § 105-449.73. Reasons why the Secretary can deny an application for a license
The Secretary may refuse to issue a license to an applicant that has done any of the following: (1) Had a license or registration...
N.C. Gen. Stat. § 105-449.74. Issuance of license
Upon approval of an application, the Secretary must issue a license to the applicant. A supplier's license must indicate the category of the supplier....
N.C. Gen. Stat. § 105-449.75. License holder must notify the Secretary of discontinuance of business
A license holder that stops engaging in this State in the business for which the license was issued must give the Secretary written notice...
N.C. Gen. Stat. § 105-449.76. Reasons why the Secretary can cancel a license
The Secretary may cancel a license issued under this Article upon the written request of the license holder. The Secretary may summarily cancel the...
N.C. Gen. Stat. § 105-449.77. Records and lists of license applicants and license holders
(a) Records. - The Secretary must keep a record of the following: (1) Applicants for a license under this Article. (2) Persons to whom...
N.C. Gen. Stat. § 105-449.78. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.79. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.80. Tax rate
(a) Rate. - The motor fuel excise tax rate is a flat rate of seventeen and one-half cents (17 1/2)a gallon plus a variable...
N.C. Gen. Stat. § 105-449.81. Excise tax on motor fuel
An excise tax at the motor fuel rate is imposed on motor fuel that is: (1) Removed from a refinery or a terminal and,...
N.C. Gen. Stat. § 105-449.82. Liability for tax on removals from a refinery or terminal
(a) Refinery Removal. - The excise tax imposed by G.S. 105-449.81(1) on motor fuel removed from a refinery in this State is payable by...
N.C. Gen. Stat. § 105-449.83. Liability for tax on imports
(a) By System Transfer. - The excise tax imposed by G.S. 105-449.81(2) on motor fuel imported by a system transfer to a refinery is...
N.C. Gen. Stat. § 105-449.83A. Liability for tax on fuel grade ethanol
The excise tax imposed by G.S. 105-449.81(3b) on fuel grade ethanol is payable by the refiner or fuel alcohol provider. (1995 (Reg. Sess., 1996),...
N.C. Gen. Stat. § 105-449.84. Liability for tax on blended fuel
(a) On Blender. - The excise tax imposed by G.S. 105-449.81(4) on blended fuel made in this State is payable by the blender. The...
N.C. Gen. Stat. § 105-449.84A. Liability for tax on behind-the-rack transfers
The excise tax imposed by G.S. 105-449.81(5) on motor fuel that is transferred within the terminal transfer system and is subject to the federal...
N.C. Gen. Stat. § 105-449.85. Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
(a) Tax. - An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that...
N.C. Gen. Stat. § 105-449.86. Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
(a) Tax. - An excise tax at the motor fuel rate is imposed on dyed diesel fuel acquired to operate any of the following:...
N.C. Gen. Stat. § 105-449.87. Backup tax and liability for the tax
(a) Tax. - An excise tax at the motor fuel rate is imposed on the following: (1) Dyed diesel fuel that is used to...
N.C. Gen. Stat. § 105-449.88. Exemptions from the excise tax
The excise tax on motor fuel does not apply to the following: (1) Motor fuel removed, by transport truck or another means of transfer...
N.C. Gen. Stat. § 105-449.88A. Liability for tax due on motor fuel designated as exempt by the use of cards or codes
(a) Repealed by Session Laws 2006-162, s. 14(b), effective January 1, 2007, and applicable to motor fuel purchased on or after that date. (b)...
N.C. Gen. Stat. § 105-449.89. Restrictions on removal of motor fuel from terminal
(a) By Bulk End-User. - An out-of-state bulk end-user may not remove motor fuel from a terminal in this State for use in the...
N.C. Gen. Stat. § 105-449.90. When tax return and payment are due
(a) Filing Periods. - The excise tax imposed by this Article is payable when a return is due. A return is due annually or...
N.C. Gen. Stat. § 105-449.90A. Payment by supplier of destination state tax collected on exported motor fuel
Tax collected by a supplier on exported motor fuel is payable by the supplier to the destination state. Payments of destination state tax are...
N.C. Gen. Stat. § 105-449.91. Remittance of tax to supplier
(a) Distributor. - A distributor must remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A...
N.C. Gen. Stat. § 105-449.92. Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice
(a) Notice to Suppliers. - If the Secretary cancels a distributor's license, an exporter's license, or an importer's license, the Secretary must notify all...
N.C. Gen. Stat. § 105-449.93. Percentage discount for licensed distributors and some licensed importers
(a) Repealed by Session Laws 2006-162, s. 14(d), effective January 1, 2007, and applicable to motor fuel purchased on or after that date. (b)...
N.C. Gen. Stat. § 105-449.94. Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date
N.C. Gen. Stat. § 105-449.95. Recodified as G.S. 105-449.105B by Session Laws 2009-445, s. 35(a), effective January 1, 2010
N.C. Gen. Stat. § 105-449.96. Information required on return filed by supplier
A return of a supplier must list all of the following information and any other information required by the Secretary: (1) The number of...
N.C. Gen. Stat. § 105-449.97. Deductions and discounts allowed a supplier when filing a return
(a) Taxes Not Remitted. - When a supplier files a return, the supplier may deduct from the amount of tax payable with the return...
N.C. Gen. Stat. § 105-449.98. Duties of supplier concerning payments by distributors, exporters, and importers
(a) As Fiduciary. - A supplier has a fiduciary duty to remit to the Secretary the amount of tax paid to the supplier by...
N.C. Gen. Stat. § 105-449.99. Returns and discounts of importers
(a) Return. - A monthly return of a bonded importer, an occasional importer, or a tank wagon importer must contain the following information concerning...
N.C. Gen. Stat. § 105-449.100. Terminal operator to file informational return showing changes in amount of motor fuel at the terminal
(a) Requirement. - A terminal operator must file a monthly informational return with the Secretary that shows the amount of motor fuel received or...
N.C. Gen. Stat. § 105-449.101. Motor fuel transporter to file informational return showing deliveries of motor fuel
(a) Requirement. - A motor fuel transporter that is required to be licensed under this Article must file a monthly informational return with the...
N.C. Gen. Stat. § 105-449.102. Distributor to file return showing exports from a bulk plant
(a) Requirement. - A distributor that exports motor fuel from a bulk plant located in this State must file a monthly return with the...
N.C. Gen. Stat. § 105-449.103. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.104. Use of name and account number on return
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the license...
N.C. Gen. Stat. § 105-449.105. Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use
(a) Exempt Fuel. - An entity whose use of motor fuel is exempt from tax may obtain a monthly refund of any motor fuel...
N.C. Gen. Stat. § 105-449.105A. Monthly refunds for kerosene
(a) Refund for Undyed Kerosene Sold to an End User for Non-Highway Use. - A distributor who sells kerosene to an end user for...
N.C. Gen. Stat. § 105-449.105B. Monthly hold harmless refunds for licensed distributors and some licensed importers
If a licensed distributor or licensed importer purchases motor fuel from a licensed supplier during a month and the discount the distributor or importer...
N.C. Gen. Stat. § 105-449.106. Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment
(a) Nonprofits. - A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid...
N.C. Gen. Stat. § 105-449.107. Annual refunds for off-highway use and use by certain vehicles with power attachments
(a) Off-Highway. - A person who purchases and uses motor fuel for a purpose other than to operate a licensed highway vehicle may receive...
N.C. Gen. Stat. § 105-449.108. When an application for a refund is due
(a) Due Dates. - The due dates of applications for refunds are as follows: Refund Period Due Date Annual April 15 after the end...
N.C. Gen. Stat. § 105-449.109. Repealed by Session Laws 1998-212, s. 29A.14(s)
N.C. Gen. Stat. § 105-449.110. Review of refund application and payment of refund
(a) Decision. - Upon determining that an application for refund is correct, the Secretary must issue the applicant a warrant upon the State Treasurer...
N.C. Gen. Stat. § 105-449.111. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.112. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.113. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.114. Authority for agreement with Eastern Band of Cherokee Indians
(a) By virtue of an Act of June 4, 1924, Pub. L. No. 68-191, Ch. 253, 43 Stat. 370, Congress and the United States...
N.C. Gen. Stat. § 105-449.115. Shipping document required to transport motor fuel by railroad tank car or transport truck
(a) Issuance. - A person may not transport motor fuel by railroad tank car or transport truck unless the person has a shipping document...
N.C. Gen. Stat. § 105-449.115A. Shipping document required to transport fuel by tank wagon
(a) Issuance. - A person who operates a tank wagon into which motor fuel is loaded at the terminal must comply with the document...
N.C. Gen. Stat. § 105-449.116. Repealed by Session Laws 1999-438, s. 25
N.C. Gen. Stat. § 105-449.117. Penalties for highway use of dyed diesel or other non-tax-paid fuel
(a) Violation. - It is unlawful to use dyed diesel fuel or other non-tax-paid fuel in a highway vehicle that is licensed or required...
N.C. Gen. Stat. § 105-449.118. Civil penalty for buying or selling non-tax-paid motor fuel
A person who dispenses non-tax-paid motor fuel into the supply tank of a highway vehicle or who allows non-tax-paid motor fuel to be dispensed...
N.C. Gen. Stat. § 105-449.118A. Civil penalty for refusing to allow the taking of a motor fuel sample
A person who refuses to allow the taking of a motor fuel sample is subject to a civil penalty of one thousand dollars ($1,000)....
N.C. Gen. Stat. § 105-449.119. Review of civil penalty assessment
A person who denies liability for a penalty imposed under this Part must pay the penalty and file a request for a Departmental review...
N.C. Gen. Stat. § 105-449.120. Acts that are misdemeanors
(a) Class 1. - A person who commits any of the following acts is guilty of a Class 1 misdemeanor: (1) Fails to obtain...
N.C. Gen. Stat. § 105-449.121. Record-keeping requirements; inspection authority
(a) What Must Be Kept. - A person who is subject to audit under subsection (b) of this section must keep a record of...
N.C. Gen. Stat. § 105-449.122. Equipment requirements
(a) Metered Pumps. - All motor fuel dispensed at retail must be dispensed from metered pumps that indicate the total amount of fuel measured...
N.C. Gen. Stat. § 105-449.123. Marking requirements for dyed fuel storage facilities
(a) Requirements. - A person who is a retailer of dyed motor fuel or who stores both dyed and undyed motor fuel for use...
N.C. Gen. Stat. § 105-449.124. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.125. Distribution of tax revenue among various funds and accounts
The Secretary shall allocate the amount of revenue collected under this Article from an excise tax of one-half cent (1/2) a gallon to the...
N.C. Gen. Stat. § 105-449.126. Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel and Lake Dredging Fund
(a) The Secretary shall credit to the Wildlife Resources Fund one-sixth of one percent (1/6 of 1%) of the amount that is allocated to...
N.C. Gen. Stat. § 105-449.127. Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
N.C. Gen. Stat. § 105-449.128. Reserved for future codification purposes
N.C. Gen. Stat. § 105-449.129. Reserved for future codification purposes

Article 36D - Alternative Fuel.

N.C. Gen. Stat. § 105-449.130. Definitions
The following definitions apply in this Article: (1) Alternative fuel. - A combustible gas or liquid that can be used to generate power to...
N.C. Gen. Stat. § 105-449.131. List of persons who must have a license
A person may not engage in business in this State as any of the following unless the person has a license issued by the...
N.C. Gen. Stat. § 105-449.132. How to apply for a license
To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include...
N.C. Gen. Stat. § 105-449.133. Bond or letter of credit required as a condition of obtaining and keeping certain licenses
(a) Who Must Have Bond. - The following applicants for a license must file with the Secretary a bond or an irrevocable letter of...
N.C. Gen. Stat. § 105-449.134. Denial or cancellation of license
The Secretary may deny an application for a license or cancel a license under this Article for the same reasons that the Secretary may...
N.C. Gen. Stat. § 105-449.135. Issuance of license; notification of changes
(a) Issuance. - The Secretary must issue a license to each applicant whose application is approved. A license is not transferable and remains in...
N.C. Gen. Stat. § 105-449.136. Tax on alternative fuel
A tax at the motor fuel rate is imposed on liquid alternative fuel used to operate a highway vehicle by means of a vehicle...
N.C. Gen. Stat. § 105-449.137. Liability for and payment of the tax
(a) Liability. - A bulk end-user or retailer that stores highway and nonhighway alternative fuel in the same storage facility is liable for the...
N.C. Gen. Stat. § 105-449.138. Requirements for bulk end-users and retailers
(a) Informational Return. - A bulk end-user and a retailer must file a quarterly informational return with the Secretary. A quarterly return covers a...
N.C. Gen. Stat. § 105-449.139. Miscellaneous provisions
(a) Records. - A license holder must keep a record of all documents used to determine the information provided in a return filed under...

Article 37 - Tax Research.

N.C. Gen. Stat. § 105-450 through 105-457. Repealed by Session Laws 1991, c. 10, s. 3

Article 38 - Equitable Distribution between Local Governments.

N.C. Gen. Stat. § 105-458. Apportionment of payments in lieu of taxes between local units
The payments received by the State and local governments from the Tennessee Valley Authority in lieu of taxes under section 13 of the Act...
N.C. Gen. Stat. § 105-459. Proration of T.V.A. funds
The Department of Revenue shall determine each year, on the basis of current tax laws, the allocation of the Authority's valuation among the local...
N.C. Gen. Stat. § 105-460. Distribution of funds by State Treasurer
The Treasurer of the State of North Carolina shall then ascertain the payments to be made to the local governments upon the basis of...
N.C. Gen. Stat. § 105-461. Duty of finance officer, etc
The finance officer or other proper officer of each local government to which this Subchapter is applicable shall certify each month to the Treasurer...
N.C. Gen. Stat. § 105-462. Local units entitled to benefits; prerequisite for payments
Any local governments within the State in which the Authority now or may hereafter own property or carry on an operation shall be entitled...

Article 39 - First One-Cent (1�) Local Government Sales and Use Tax.

N.C. Gen. Stat. § 105-463. Short title
This Article shall be known as the First One-Cent (1) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s.
N.C. Gen. Stat. § 105-464. Purpose and intent
It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of...
N.C. Gen. Stat. § 105-465. County election as to adoption of local sales and use tax
The board of elections of any county, upon the written request of the board of county commissioners, or upon receipt of a petition signed...
N.C. Gen. Stat. § 105-466. Levy of tax
(a) In the event a majority of those voting in a special election held pursuant to G.S. 105-465 shall approve the levy of the...
N.C. Gen. Stat. § 105-467. Scope of sales tax
(a) Sales Tax. - The sales tax that may be imposed under this Article is limited to a tax at the rate of one...
N.C. Gen. Stat. § 105-468. Scope of use tax
The use tax authorized by this Article is a tax at the rate of one percent (1%) of the cost price of each item...
N.C. Gen. Stat. § 105-468.1. Certain building materials exempt from sales and use taxes
The provisions of this Article shall not be applicable with respect to any building materials purchased for the purpose of fulfilling any lump sum...
N.C. Gen. Stat. § 105-469. Secretary to collect and administer local sales and use tax
(a) The Secretary shall collect and administer a tax levied by a county pursuant to this Article. As directed by G.S. 105-164.13B, taxes levied...
N.C. Gen. Stat. § 105-470. Repealed by Session Laws 1991, c. 689, s. 318
N.C. Gen. Stat. § 105-471. Retailer to collect sales tax
Every retailer whose place of business is in a taxing county shall on and after the levy of the tax herein authorized collect the...
N.C. Gen. Stat. § 105-472. Disposition and distribution of taxes collected
(a) County Allocation. - The Secretary shall, on a monthly basis, allocate to each taxing county for which the Secretary collects the tax the...
N.C. Gen. Stat. § 105-473. Repeal of levy
(a) The board of elections of any county, upon the written request of the board of county commissioners thereof, or upon receipt of a...
N.C. Gen. Stat. § 105-474. Definitions; construction of Article; remedies and penalties
The definitions set forth in G.S. 105-164.3 shall apply to this Article insofar as such definitions are not inconsistent with the provisions of this...
N.C. Gen. Stat. § 105-475 through 105-479. Reserved for future codification purposes

Article 40 - First One-Half Cent (1/2�) Local Government Sales and Use Tax.

N.C. Gen. Stat. § 105-480. Short title
This Article shall be known as the First One-Half Cent (1/2) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123,...
N.C. Gen. Stat. § 105-481. Purpose and intent
It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of...
N.C. Gen. Stat. § 105-482. Limitations
This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter...
N.C. Gen. Stat. § 105-483. Levy and collection of additional taxes
Any county subject to this Article may levy one-half percent (1/2%) local sales and use taxes in addition to any other State and local...
N.C. Gen. Stat. § 105-484. Form of ballot
(a) The form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article...
N.C. Gen. Stat. § 105-485. Repealed by Session Laws 1991, c. 689, s. 318
N.C. Gen. Stat. § 105-486. Distribution of additional taxes
(a) County Allocation. - The Secretary shall, on a monthly basis, allocate the net proceeds of the additional one-half percent (1/2%) sales and use...
N.C. Gen. Stat. § 105-487. Use of additional tax revenue by counties
(a) Except as provided in subsection (c), forty percent (40%) of the revenue received by a county from additional one-half percent (1/2%) sales and...

Article 41 - Alternative Local Government Sales and Use Taxes.

N.C. Gen. Stat. § 105-488 through 105-494. Repealed by Session Laws 1991, c. 689, s. 318

Article 42 - Second One-Half Cent (1/2�) Local Government Sales and Use Tax.

N.C. Gen. Stat. § 105-495. Short title
This Article shall be known as the Second One-Half Cent (1/2) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906,...
N.C. Gen. Stat. § 105-496. Purpose and intent
It is the purpose of this Article to afford the counties and cities of this State an opportunity to obtain an added source of...
N.C. Gen. Stat. § 105-497. Limitations
This Article applies only to counties that levy one percent (1%) sales and use taxes under Article 39 of this Chapter or under Chapter...
N.C. Gen. Stat. § 105-498. Levy and collection of additional taxes
Any county subject to this Article may levy one-half percent (1/2%) local sales and use taxes in addition to any other State and local...
N.C. Gen. Stat. § 105-499. Form of ballot
(a) The form of the question to be presented on a ballot for a special election concerning the additional taxes authorized by this Article...
N.C. Gen. Stat. § 105-500. Repealed by Session Laws 1991, c. 689, s. 318
N.C. Gen. Stat. § 105-501. Distribution of additional taxes
(a) Method. - The Secretary must, on a monthly basis, allocate to each taxing county the net proceeds of the additional one-half percent (1/2%)...
N.C. Gen. Stat. § 105-502. Use of additional tax revenue by counties
(a) Restriction. - The county must use sixty percent (60%) of the amount of revenue specified in this subsection for public school capital outlay...
N.C. Gen. Stat. § 105-503. Recodified as � 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4
N.C. Gen. Stat. § 105-504. Repealed by Session Laws 1998-98, s. 32
N.C. Gen. Stat. § 105-505. Reserved for future codification purposes

Article 43 - Local Government Sales and Use Taxes for Public Transportation.

N.C. Gen. Stat. § 105-506. Short title; purpose
This Article is the Local Government Public Transportation Sales Tax Act and may be cited by that name. This Article gives the counties and...
N.C. Gen. Stat. § 105-506.1. Definitions
The definitions in G.S. 105-164.3 and the following definitions apply in this Article: (1) Board of trustees. - The governing body of a transportation...
N.C. Gen. Stat. § 105-506.2. Exemption of food
A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105-164.13B...
N.C. Gen. Stat. § 105-507. Limitations
A county may not levy a tax under this Part unless the county or at least one unit of local government in the county...
N.C. Gen. Stat. § 105-507.1. Local election on adoption of sales and use tax
(a) Resolution. - The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the...
N.C. Gen. Stat. § 105-507.2. Levy and collection of sales and use tax
If the majority of those voting in a referendum held pursuant to G.S. 105-507.1 vote for the levy of the tax, the board of...
N.C. Gen. Stat. § 105-507.3. Distribution and use of taxes
(a) Distribution. - The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this...
N.C. Gen. Stat. § 105-507.4. Applicability
This Part applies only to Mecklenburg County. (1997-417, s. 1; 2009-527, s. 2(a), (b).)
N.C. Gen. Stat. § 105-508. Special districts
(a) Authority. - A transportation authority may create a special district as provided in Parts 4 and 5 of this Article. A special district...
N.C. Gen. Stat. § 105-508.1. Limitations
A transportation authority may not levy a tax under Part 4 or 5 of this Article unless: (1) It operates a public transportation system....
N.C. Gen. Stat. § 105-508.2. Distribution and use of taxes
(a) Distribution. - The Secretary shall, on a monthly basis, allocate to each special district the net proceeds of the tax levied under this...
N.C. Gen. Stat. § 105-509. Local election on adoption of sales and use tax - regional public transportation authority
(a) Special District. - A regional public transportation authority may create a special district that consists of the entire area of one or more...
N.C. Gen. Stat. § 105-509.1. Levy and collection of sales and use tax - regional public transportation authority
If the majority of those voting in a referendum held pursuant to G.S. 105-509 vote for the levy of the tax, the transportation authority...
N.C. Gen. Stat. § 105-510. Local election on adoption of sales and use tax - regional transportation authority
(a) Special District. - A regional transportation authority may create a special district that consists of the entire area of one or two counties...
N.C. Gen. Stat. § 105-510.1. Levy and collection of sales and use tax - regional transportation authority
If the majority of those voting in a referendum held pursuant to G.S. 105-510 vote for the levy of the tax, the transportation authority...
N.C. Gen. Stat. § 105-511. Applicability
This Part applies only in counties other than Durham, Forsyth, Guilford, Mecklenburg, Orange, or Wake. (2009-527, s. 2(b).)
N.C. Gen. Stat. § 105-511.1. Limitations
A county may not levy a tax under this Part unless the county or at least one unit of local government in the county...
N.C. Gen. Stat. § 105-511.2. Local election on adoption of sales and use tax
(a) Resolution. - The board of commissioners of a county may direct the county board of elections to conduct an advisory referendum within the...
N.C. Gen. Stat. § 105-511.3. Levy and collection of sales and use tax
If the majority of those voting in a referendum held pursuant to this Part vote for the levy of the tax, the board of...
N.C. Gen. Stat. § 105-511.4. Distribution and use of taxes
(a) Distribution. - The Secretary shall, on a monthly basis, allocate to each taxing county the net proceeds of the tax levied under this...
N.C. Gen. Stat. § 105-512. Reserved for future codification purposes
N.C. Gen. Stat. § 105-513. Reserved for future codification purposes
N.C. Gen. Stat. § 105-514. Reserved for future codification purposes

Article 44 - Local Government Hold Harmless Provisions.

N.C. Gen. Stat. § 105-515. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-516. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-517. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-518. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-519. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-520. Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date
N.C. Gen. Stat. § 105-521. Transitional local government hold harmless for repealed reimbursements
(a) Definitions. - The following definitions apply in this section: (1) Local government. - A county or municipality that received a distribution of local...
N.C. Gen. Stat. § 105-522. City hold harmless for repealed local taxes
(a) Definitions. - The following definitions apply in this section: (1) Eligible municipality. - A municipality that was incorporated on or before October 1,...
N.C. Gen. Stat. § 105-523. County hold harmless for repealed local taxes
(a) Intent. - It is the intent of the General Assembly that each county benefit by at least five hundred thousand dollars ($500,000) annually...
N.C. Gen. Stat. § 105-24 through 105-534. Reserved for future codification purposes
N.C. Gen. Stat. § 105-532. Reserved for future codification purposes
N.C. Gen. Stat. § 105-533. Reserved for future codification purposes
N.C. Gen. Stat. § 105-534. Reserved for future codification purposes

Article 46 - One-Quarter Cent (1/4�) County Sales and Use Tax.

N.C. Gen. Stat. § 105-535. Short title
This Article is the One-Quarter Cent (1/4) County Sales and Use Tax Act. (2007-323, s. 31.17(b).)
N.C. Gen. Stat. § 105-536. Limitations
This Article applies only to counties that levy the first one-cent (1) sales and use tax under Article 39 of this Chapter or under...
N.C. Gen. Stat. § 105-537. Levy
(a) Authority. - If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax,...
N.C. Gen. Stat. § 105-538. Administration of taxes
Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39...
N.C. Gen. Stat. § 105-539 through 105-549. Reserved for future codification purposes

Article 50 - Regional Transit Authority Vehicle Rental Tax.

N.C. Gen. Stat. § 105-550. Definitions
The definitions in G.S. 105-164.3 and the following definitions apply in this Article: (1) Authority. - A regional public transportation authority or a regional...
N.C. Gen. Stat. § 105-551. Tax on gross receipts authorized
(a) Tax. - The board of trustees of an Authority may levy a privilege tax on a retailer who is engaged in the business...
N.C. Gen. Stat. § 105-552. Collection and administration of gross receipts tax
(a) Effective Date. - A tax or a tax increase levied under this Article becomes effective on the date set by the board of...
N.C. Gen. Stat. § 105-553. Exemptions and refunds
No exemptions are allowed from a tax levied under this Article. No refunds are allowed for a tax lawfully levied under this Article. (1997-417,...
N.C. Gen. Stat. § 105-554. Use of tax proceeds
An Authority that levies a tax under this Article may use the proceeds of the tax for any purpose for which the Authority is...
N.C. Gen. Stat. § 105-555. Repeal of tax or decrease in tax rate
The board of trustees of an Authority may repeal a tax levied under this Article or decrease the tax rate of a tax levied...
N.C. Gen. Stat. § 105-556 through 105-559. Reserved for future codification purposes

Article 51 - Regional Transit Authority Registration Tax.

N.C. Gen. Stat. § 105-560. Definitions
(1) Authority. - Any of the following: a. A public transportation authority created pursuant to Article 25 of Chapter 160A of the General Statutes...
N.C. Gen. Stat. § 105-561. Authority registration tax authorized
(a) Tax Authorized. - The board of trustees of an Authority may, by resolution, levy an annual license tax in accordance with this Article...
N.C. Gen. Stat. § 105-562. Collection and scope
(a) Collection. - A tax or a tax increase levied under this Article becomes effective on the date set by the board of trustees...
N.C. Gen. Stat. § 105-563. Modification or repeal of tax
The Board of Trustees may, by resolution, repeal the levy of the tax under this Article or decrease the amount of the tax, under...
N.C. Gen. Stat. § 105-564. Distribution and use of proceeds
The Authority shall retain the net proceeds of taxes it collects under this Article. Taxes collected by the Division of Motor Vehicles under this...
N.C. Gen. Stat. § 105-565. Reserved for future codification purposes
N.C. Gen. Stat. § 105-566. Reserved for future codification purposes
N.C. Gen. Stat. § 105-567. Reserved for future codification purposes
N.C. Gen. Stat. § 105-568. Reserved for future codification purposes
N.C. Gen. Stat. § 105-569. Reserved for future codification purposes

Article 52 - County Vehicle Registration Tax.

N.C. Gen. Stat. § 105-570. County Vehicle Registration Tax; shared with municipalities
(a) A county is considered an authority under Article 51 of this Chapter, and the board of commissioners of that county is considered the...
N.C. Gen. Stat. § 105-571. Reserved for future codification purposes
N.C. Gen. Stat. § 105-572. Reserved for future codification purposes
N.C. Gen. Stat. § 105-573. Reserved for future codification purposes
N.C. Gen. Stat. § 105-574. Reserved for future codification purposes
N.C. Gen. Stat. § 105-575. Reserved for future codification purposes
N.C. Gen. Stat. § 105-576. Reserved for future codification purposes
N.C. Gen. Stat. § 105-577. Reserved for future codification purposes
N.C. Gen. Stat. § 105-578. Reserved for future codification purposes
N.C. Gen. Stat. § 105-579. Reserved for future codification purposes
N.C. Gen. Stat. § 105-580. Reserved for future codification purposes
N.C. Gen. Stat. § 105-581. Reserved for future codification purposes
N.C. Gen. Stat. § 105-582. Reserved for future codification purposes
N.C. Gen. Stat. § 105-583. Reserved for future codification purposes
N.C. Gen. Stat. § 105-584. Reserved for future codification purposes
N.C. Gen. Stat. § 105-585. Reserved for future codification purposes
N.C. Gen. Stat. § 105-586. Reserved for future codification purposes
N.C. Gen. Stat. § 105-587. Reserved for future codification purposes
N.C. Gen. Stat. § 105-588. Reserved for future codification purposes
N.C. Gen. Stat. § 105-589. Reserved for future codification purposes
N.C. Gen. Stat. § 105-590. Reserved for future codification purposes
N.C. Gen. Stat. § 105-591. Reserved for future codification purposes
N.C. Gen. Stat. § 105-592. Reserved for future codification purposes
N.C. Gen. Stat. § 105-593. Reserved for future codification purposes
N.C. Gen. Stat. § 105-594. Reserved for future codification purposes
N.C. Gen. Stat. § 105-595. Reserved for future codification purposes
N.C. Gen. Stat. § 105-596. Reserved for future codification purposes
N.C. Gen. Stat. § 105-597. Reserved for future codification purposes
N.C. Gen. Stat. § 105-598. Reserved for future codification purposes
N.C. Gen. Stat. § 105-599. Reserved for future codification purposes

Article 60 - Land Transfer Tax.

N.C. Gen. Stat. § 105-600. Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
N.C. Gen. Stat. § 105-601. Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
N.C. Gen. Stat. § 105-602. Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
N.C. Gen. Stat. § 105-603. Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011
N.C. Gen. Stat. § 105-604. Repealed by Session Laws 2011-18, s. 1, effective March 31, 2011

Last modified: March 23, 2014