North Carolina Chapter 105 — Taxation
932 sections hosted, reproduced from the official public-domain source.
- Article 1 — Inheritance Tax0 sections
- Article 1A — Estate Taxes0 sections
- Article 2 — Privilege Taxes19 sections
- Article 2A — Tobacco Products Tax53 sections
- Article 2B — Soft Drink Tax0 sections
- Article 2C — Alcoholic Beverage License and Excise Taxes19 sections
- Article 2D — Unauthorized Substances Taxes10 sections
- Article 2E — Tax on Interactive Sports Wagering Operators5 sections
- Article 3 — Franchise Tax12 sections
- Article 3A — Tax Incentives For New And Expanding Businesses0 sections
- Article 3B — Business And Energy Tax Credits11 sections
- Article 3C — Tax Incentives For Recycling Facilities3 sections
- Article 3D — Historic Rehabilitation Tax Credits6 sections
- Article 3E — Low-Income Housing Tax Credits6 sections
- Article 3F — Research and Development7 sections
- Article 3G — Tax Incentives for Major Computer Manufacturing Facilities0 sections
- Article 3H — Mill Rehabilitation Tax Credit11 sections
- Article 3J — Tax Credits for Growing Businesses15 sections
- Article 3K — Tax Incentives for Railroad Intermodal Facilities5 sections
- Article 3L — Historic Rehabilitation Tax Credits Investment Program6 sections
- Article 4 — Income Tax81 sections
- Article 4A — Withholding; Estimated Income Tax for Individuals19 sections
- Article 4B — Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations0 sections
- Article 4C — Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations6 sections
- Article 5 — Sales and Use Tax84 sections
- Article 5A — North Carolina Highway Use Tax10 sections
- Article 5B — Scrap Tire Disposal Tax5 sections
- Article 5C — White Goods Disposal Tax5 sections
- Article 5D — Dry-Cleaning Solvent Tax10 sections
- Article 5E — Piped Natural Gas Tax3 sections
- Article 5F — Certain Machinery and Equipment13 sections
- Article 5G — Solid Waste Disposal Tax4 sections
- Article 5H — 911 Service Charge for Prepaid Wireless Telecommunications Service1 section
- Article 5I — Severance Tax9 sections
- Article 5J — (Effective July 1, 2025) Transportation Commerce Tax6 sections
- Article 6 — Gift Taxes1 section
- Article 7 — Schedule H. Intangible Personal Property2 sections
- Article 8 — Schedule I. Compensating Use Tax0 sections
- Article 8A — Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes2 sections
- Article 8B — Taxes Upon Insurance Companies And Prepaid Health Plans10 sections
- Article 8C — Schedule I-C. Excise Tax on Banks0 sections
- Article 8D — Taxation of Savings and Loan Associations0 sections
- Article 8E — Excise Tax on Conveyances8 sections
- Article 9 — General Administration; Penalties and Remedies89 sections
- Article 10 — Liability for Failure to Levy Taxes1 section
- Article 11 — Short Title, Purpose, and Definitions3 sections
- Article 12 — Property Subject to Taxation46 sections
- Article 12A — Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland2 sections
- Article 13 — Standards for Appraisal and Assessment2 sections
- Article 14 — Time for Listing and Appraising Property for Taxation3 sections
- Article 15 — Duties of Department and Property Tax Commission as to Assessments5 sections
- Article 16 — County Listing, Appraisal, and Assessing Officials6 sections
- Article 17 — Administration of Listing14 sections
- Article 18 — Reports in Aid of Listing11 sections
- Article 19 — Administration of Real and Personal Property Appraisal3 sections
- Article 20 — Approval, Preparation, Disposition of Records4 sections
- Article 21 — Review and Appeals of Listings and Valuations5 sections
- Article 22 — Listing, Appraising, and Assessing by Cities and Towns3 sections
- Article 22A — Motor Vehicles11 sections
- Article 23 — Public Service Companies12 sections
- Article 24 — Review and Enforcement of Orders7 sections
- Article 25 — Levy of Taxes and Presumption of Notice2 sections
- Article 26 — Collection and Foreclosure of Taxes28 sections
- Article 27 — Refunds and Remedies4 sections
- Article 28 — Special Duties to Pay Taxes4 sections
- Article 29 — Validations1 section
- Article 30 — General Provisions3 sections
- Article 31 — Rights of Parties Adjusted0 sections
- Article 32 — Tax Liens0 sections
- Article 33 — Time and Manner of Collection0 sections
- Article 33A — Agreements with United States or Other States0 sections
- Article 34 — Tax Sales2 sections
- Article 35 — Sheriff's Settlement of Taxes1 section
- Article 35A — Listing of Automobiles in Certain Counties0 sections
- Article 36 — Gasoline Tax3 sections
- Article 36A — Special Fuels Tax1 section
- Article 36B — Tax on Motor Carriers22 sections
- Article 36C — Gasoline, Diesel, and Blends76 sections
- Article 36D — Alternative Fuel10 sections
- Article 37 — Tax Research0 sections
- Article 38 — Equitable Distribution between Local Governments5 sections
- Article 39 — First One-Cent (1¢) Local Government Sales and Use Tax12 sections
- Article 40 — First One-Half Cent (1/2¢) Local Government Sales and Use Tax7 sections
- Article 41 — Alternative Local Government Sales and Use Taxes0 sections
- Article 42 — Second One-Half Cent (1/2¢) Local Government Sales and Use Tax8 sections
- Article 43 — Local Government Sales and Use Taxes for Public Transportation23 sections
- Article 44 — Local Government Hold Harmless and Allocation Provisions3 sections
- Article 46 — One-Quarter Cent (1/4¢) County Sales and Use Tax4 sections
- Article 50 — Regional Transit Authority Vehicle Rental Tax6 sections
- Article 51 — Regional Transit Authority Registration Tax10 sections
- Article 52 — County Vehicle Registration Tax1 section
- Article 60 — Land Transfer Tax0 sections