Article

General Administration; Penalties and Remedies

N.C. Gen. Stat. § 105-228.90— Scope and definitions
N.C. Gen. Stat. § 105-230— Charter suspended for failure to report
N.C. Gen. Stat. § 105-232— Rights restored; receivership and liquidation
N.C. Gen. Stat. § 105-235— Every day's failure a separate offense
N.C. Gen. Stat. § 105-236— Penalties; situs of violations; penalty disposition
N.C. Gen. Stat. § 105-236.1— Enforcement of revenue laws by revenue law enforcement agents
N.C. Gen. Stat. § 105-237— Waiver; installment payments
N.C. Gen. Stat. § 105-237.1— Compromise of liability
N.C. Gen. Stat. § 105-238— Tax a debt
N.C. Gen. Stat. § 105-239.1— Transferee liability
N.C. Gen. Stat. § 105-240— Tax upon settlement of fiduciary's account
N.C. Gen. Stat. § 105-240.1— Agreements with respect to domicile
N.C. Gen. Stat. § 105-241— Where and how taxes payable; tax period; liens
N.C. Gen. Stat. § 105-241.01— Electronic filing of returns
N.C. Gen. Stat. § 105-241.6— Statute of limitations for refunds
N.C. Gen. Stat. § 105-241.7— Procedure for obtaining a refund
N.C. Gen. Stat. § 105-241.8— Statute of limitations for assessments
N.C. Gen. Stat. § 105-241.9— Procedure for proposing an assessment
N.C. Gen. Stat. § 105-241.10— Limit on refunds and assessments after a federal determination
N.C. Gen. Stat. § 105-241.11— Requesting review of a proposed denial of a refund or a proposed assessment
N.C. Gen. Stat. § 105-241.12— Result when taxpayer does not request a review
N.C. Gen. Stat. § 105-241.13— Action on request for review
N.C. Gen. Stat. § 105-241.13A— Taxpayer inaction
N.C. Gen. Stat. § 105-241.14— Final determination after Departmental review
N.C. Gen. Stat. § 105-241.15— Contested case hearing on final determination
N.C. Gen. Stat. § 105-241.16— Judicial review of decision after contested case hearing
N.C. Gen. Stat. § 105-241.17— Civil action challenging statute as unconstitutional
N.C. Gen. Stat. § 105-241.18— Class actions
N.C. Gen. Stat. § 105-241.19— Declaratory judgments, injunctions, and other actions prohibited
N.C. Gen. Stat. § 105-241.20— Delivery of notice to the taxpayer
N.C. Gen. Stat. § 105-241.21— Interest on taxes
N.C. Gen. Stat. § 105-241.22— Collection of tax
N.C. Gen. Stat. § 105-241.23— Jeopardy assessment and collection
N.C. Gen. Stat. § 105-241.24— Statute of limitations on collections
N.C. Gen. Stat. § 105-242— Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
N.C. Gen. Stat. § 105-242.1— Procedure for attachment and garnishment
N.C. Gen. Stat. § 105-242.2— Personal liability when certain taxes not paid
N.C. Gen. Stat. § 105-243— Taxes recoverable by action
N.C. Gen. Stat. § 105-243.1— Collection of tax debts
N.C. Gen. Stat. § 105-244.1— Cancellation of certain assessments
N.C. Gen. Stat. § 105-244.3— Sales tax base expansion protection act
N.C. Gen. Stat. § 105-244.4— Reduction of certain sales tax assessments
N.C. Gen. Stat. § 105-244.4A— Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers
N.C. Gen. Stat. § 105-245— Failure of sheriff to execute order
N.C. Gen. Stat. § 105-246— Actions, when tried
N.C. Gen. Stat. § 105-247— Municipalities not to levy income and inheritance tax
N.C. Gen. Stat. § 105-248— Purpose of State taxes
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
N.C. Gen. Stat. § 105-250— Law applicable to foreign corporations
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
N.C. Gen. Stat. § 105-251.2— Compliance informational returns
N.C. Gen. Stat. § 105-252— Returns required
N.C. Gen. Stat. § 105-252.1— Use of a TTIN
N.C. Gen. Stat. § 105-254— Secretary to furnish forms
N.C. Gen. Stat. § 105-254.1— Identification of veterans on income tax form D-400
N.C. Gen. Stat. § 105-255— Secretary of Revenue to keep records
N.C. Gen. Stat. § 105-256— Publications prepared by Secretary of Revenue; report on fraud prevention progress
N.C. Gen. Stat. § 105-256.1— Corporate annual report
N.C. Gen. Stat. § 105-257— Department may charge fee for report or other document
N.C. Gen. Stat. § 105-258— Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
N.C. Gen. Stat. § 105-258.1— Taxpayer interviews
N.C. Gen. Stat. § 105-258.2— Taxpayer conversations
N.C. Gen. Stat. § 105-258.3— Power of attorney
N.C. Gen. Stat. § 105-259— Secrecy required of officials; penalty for violation
N.C. Gen. Stat. § 105-260— Evaluation of Department personnel
N.C. Gen. Stat. § 105-260.1— Delegation of authority to hold hearings
N.C. Gen. Stat. § 105-261— Secretary and deputies to administer oaths
N.C. Gen. Stat. § 105-262— Rules
N.C. Gen. Stat. § 105-262.1— Rules to exercise authority under G.S. 105-130.5A
N.C. Gen. Stat. § 105-263— Timely filing of mailed documents and requests for extensions
N.C. Gen. Stat. § 105-264— Effect of Secretary's interpretation of revenue laws
N.C. Gen. Stat. § 105-264.1— Secretary's interpretation applies to local taxes that are based on State taxes
N.C. Gen. Stat. § 105-264.2— Publication of written determinations
N.C. Gen. Stat. § 105-266.2— Refund of tax paid on substantial income later restored
N.C. Gen. Stat. § 105-268— Reciprocal comity
N.C. Gen. Stat. § 105-268.1— Agreements to coordinate the administration and collection of taxes
N.C. Gen. Stat. § 105-268.2— Expenditures and commitments authorized to effectuate agreements
N.C. Gen. Stat. § 105-268.3— Returns to be filed and taxes paid pursuant to agreements
N.C. Gen. Stat. § 105-269— Extraterritorial authority to enforce payment
N.C. Gen. Stat. § 105-269.1— Local authorities authorized to furnish office space
N.C. Gen. Stat. § 105-269.3— Enforcement of Subchapter V and fuel inspection tax
N.C. Gen. Stat. § 105-269.4— Election to apply income tax refund to following year's tax
N.C. Gen. Stat. § 105-269.5— Contribution of income tax refund to Wildlife Conservation Account
N.C. Gen. Stat. § 105-269.7— Contribution of income tax refund or payment to the North Carolina Education Endowment Fund
N.C. Gen. Stat. § 105-269.8— (Expiring for taxable years beginning on or after January 1, 2030) Contribution by individual for early detection of breast and cervical cancer
N.C. Gen. Stat. § 105-269.13— Debts not collectible under North Carolina law
N.C. Gen. Stat. § 105-269.14— Payment of use tax with individual income tax
N.C. Gen. Stat. § 105-269.15— Income tax credits of partnerships