Article

Franchise Tax

N.C. Gen. Stat. § 105-114— Nature of taxes; definitions
N.C. Gen. Stat. § 105-114.1— (Effective for taxable years beginning on or after January 1, 2023) Limited liability companies
N.C. Gen. Stat. § 105-115— Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1
N.C. Gen. Stat. § 105-120.2— Franchise or privilege tax on holding companies
N.C. Gen. Stat. § 105-121.1— Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017
N.C. Gen. Stat. § 105-122— Franchise or privilege tax on domestic and foreign corporations
N.C. Gen. Stat. § 105-122.1— Credit for additional annual report fees paid by limited liability companies subject to franchise tax
N.C. Gen. Stat. § 105-124— Repealed by Session Laws 1959, c. 1259, s. 9
N.C. Gen. Stat. § 105-125— Exempt corporations
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 § 105-126— Repealed by Session Laws 1959, c. 1259, s. 9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
N.C. Gen. Stat. § 105-129— Extension of time for filing returns