Article

Taxation

N.C. Gen. Stat. § 153A-146— General power to impose taxes
N.C. Gen. Stat. § 153A-147— Remedies for collecting taxes other than property taxes
N.C. Gen. Stat. § 153A-148— Continuing taxes
N.C. Gen. Stat. § 153A-148.1— Disclosure of certain information prohibited
N.C. Gen. Stat. § 153A-149— Property taxes; authorized purposes; rate limitation
N.C. Gen. Stat. § 153A-150— Reserve for reappraisal
N.C. Gen. Stat. § 153A-151— Sales tax
N.C. Gen. Stat. § 153A-153— Animal tax
N.C. Gen. Stat. § 153A-154.1— Uniform provisions for local meals taxes
N.C. Gen. Stat. § 153A-155— Uniform provisions for room occupancy taxes
N.C. Gen. Stat. § 153A-156— Gross receipts tax on short-term leases or rentals
N.C. Gen. Stat. § 153A-156.1— Heavy equipment gross receipts tax in lieu of property tax