North Carolina Statutes

Chapter 105 Taxation

Article -

  • § 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 necessary...
  • § 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 be...

Article 1 - Inheritance Tax.

Article 1A - Estate Taxes.

Article 2 - Privilege Taxes.

Article 2A - Tobacco Products Tax.

  • § 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, s....
  • § 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 2 of...
  • § 105-113.4   Definitions
    The following definitions apply in this Article: (1) Cigar. A roll of tobacco wrapped in a substance that contains tobacco, other than a cigarette. (1a)...
  • § 105-113.4A   Licenses
    (a) General. To obtain a license required by this Article, an applicant must apply to the Secretary and pay the tax due for the license....
  • § 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 summarily cancel...
  • § 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, requires...
  • § 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 one...
  • § 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 possession...
  • § 105-113.7   Tax with respect to inventory on effective date of tax increase
    Every distributor subject to the taxes levied in this Article who, on the effective date of a tax increase under this Article, has on hand...
  • § 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 expressly...
  • § 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 the...
  • § 105-113.10   Manufacturers shipping to distributors exempt
    Any manufacturer shipping cigarettes to other distributors who are licensed under G.S. 105‑113.12 may, upon application to the Secretary and upon compliance with requirements prescribed...
  • § 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 the...
  • § 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 the...
  • § 105-113.13   Secretary may investigate applicant for distributor's license and require a bond
    (a) Investigation. The Secretary may investigate an applicant for a distributor's license to determine if the information the applicant submits with the application is accurate...
  • § 105-113.14 through 105-113.15   Repealed by Session Laws 1991 (Regular Session, 1992), c. 955, s. 6, effective July 15, 1992
  • § 105-113.16   Repealed by Session Laws 1999-333, s. 7
  • § 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. 2;...
  • § 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 with...
  • § 105-113.19 through 105-113.20   Repealed by Session Laws 1993, c. 442, s. 8
  • § 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 who files...
  • § 105-113.22 through 105-113.23   Repealed by Session Laws 1993, c. 442, s. 8
  • § 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 a...
  • § 105-113.25   Repealed by Session Laws 1993, c. 442, s. 8
  • § 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 records...
  • § 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 licensed...
  • § 105-113.28   Repealed by Session Laws 1993, c. 442, s. 8
  • § 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 engaged...
  • § 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 to...
  • § 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 of...
  • § 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 (including...
  • § 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 Class...
  • § 105-113.34   Repealed by Session Laws 1993, c. 442, s. 8
  • § 105-113.35   Tax on tobacco products other than cigarettes; use of proceeds
    (a) Tax. An excise tax is levied on tobacco products other than cigarettes at the rate of ten percent (10%) of the cost price of...
  • § 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) for...
  • § 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 report is...
  • § 105-113.38   Bond
    The Secretary may require a wholesale dealer or a retail dealer to furnish a bond in an amount that adequately protects the State from loss...
  • § 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 Part, who...
  • § 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 open...

Article 2B - Soft Drink Tax.

Article 2C - Alcoholic Beverage License and Excise Taxes.

Article 2D - Unauthorized Substances Taxes.

  • § 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 General...
  • § 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. 1. (3)...
  • § 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) At the...
  • § 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 authorized by...
  • § 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. Dealers shall...
  • § 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 the...
  • § 105-113.110   Repealed by Session Laws 1995, c. 340, s. 1
  • § 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. 292,...
  • § 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 as...
  • § 105-113.112   Confidentiality of information
    Information obtained by the Department in the course of administering the tax imposed by this Article, including information on whether the Department has issued a...
  • § 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 tax levied...

Article 3 - Franchise Tax.

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

Article 3B - Business And Energy Tax Credits.

Article 3C - Tax Incentives for Recycling Facilities.

Article 3D - Historic Rehabilitation Tax Credits.

  • § 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 for a...
  • § 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 expenses for...
  • § 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 process required...
  • § 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) Credit Limitations....
  • § 105-129.38   Reports
    The Department of Revenue must publish by May 1 of each year the following information for the 12‑month period ending the preceding December 31: (1)...
  • § 105-129.39   Reserved for future codification purposes

Article 3E - Low-Income Housing Tax Credits.

Article 3F - Research and Development.

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

  • § 105-129.60   Legislative findings
    The General Assembly finds that: (1) It is the policy of the State to stimulate economic activity and to create and maintain sustainable jobs for...
  • § 105-129.61   Definitions
    The following definitions apply in this Article: (1) Computer manufacturing. Defined in G.S. 105‑164.14. (2) Facility. A single building or structure or a group of...
  • § 105-129.62   Eligibility
    (a) Determination by Secretary of Commerce. A taxpayer is eligible for the credit allowed under this Article with respect to a facility in this State...
  • § 105-129.63   (For delayed repeal, see note) Determination by the Secretary of Commerce
    The taxpayer must apply to the Secretary of Commerce for the determination required under G.S. 105‑129.62. The application must be made under oath and must...
  • § 105-129.64   Credit for major computer manufacturing facilities
    (a) General Credit. A taxpayer that meets the eligibility requirements of G.S. 105‑129.62 is eligible for a credit against the taxes imposed by Articles 3...
  • § 105-129.65   Allocation; cap; makeup; and carryforward
    (a) Allocation. The credit allowed by this Article may be taken against the franchise taxes levied under Article 3 of this Chapter and the income...
  • § 105-129.65A   Reports
    The Department of Revenue must publish by May 1 of each year the following information itemized by taxpayer for the 12‑month period ending the preceding...
  • § 105-129.66   Sunset
    This Article is repealed for business activities occurring in taxable years beginning on or after January 1, 2020. (2004‑204, 1st Ex. Sess., s. 1.)
  • § 105-129.67   Reserved for future codification purposes
  • § 105-129.68   Reserved for future codification purposes
  • § 105-129.69   Reserved for future codification purposes

Article 3H - Mill Rehabilitation Tax Credit.

Article 3J - Tax Credits for Growing Businesses.

  • § 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 jobs...
  • § 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. The furnishing of air delivery of...
  • § 105-129.82   (See note) Sunset; studies
    (a) Sunset. This Article is repealed effective for business activities that occur on or after January 1, 2011. (b) Equity Study. The Department of Commerce...
  • § 105-129.83   (See notes) 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 primary activity...
  • § 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 income taxes...
  • § 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 for a...
  • § 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 taxpayer claiming...
  • § 105-129.87   (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 in this...
  • § 105-129.88   (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 and placed...
  • § 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 in an...

Article 3K - Tax Incentives for Railroad Intermodal Facilities.

Article 4 - Income Tax.

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

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

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

Article 5 - Sales and Use Tax.

Article 5A - North Carolina Highway Use Tax.

  • § 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. The Division of...
  • § 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 fees...
  • § 105-187.3   Rate of tax
    (a) Amount. The rate of the use tax imposed by this Article is three percent (3%) of the retail value of a motor vehicle for...
  • § 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 vehicle....
  • § 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 applying for...
  • § 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 a transfer...
  • § 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 on which...
  • § 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 and...
  • § 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 under this...
  • § 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 Article. In...
  • § 105-187.11   Repealed by Session Laws 2007-527, s. 30, effective August 31, 2007
  • § 105-187.12 through 105-187.14   Reserved for future codification purposes

Article 5B - Scrap Tire Disposal Tax.

  • § 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 apply...
  • § 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 at...
  • § 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 excise...
  • § 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) Recapped...
  • § 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 with...

Article 5C - White Goods Disposal Tax.

  • § 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 applies...
  • § 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 retailer....
  • § 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 on...
  • § 105-187.23   Exemptions and refunds
    (a) Exemptions. Except for the exemption for sales a state cannot constitutionally tax, the exemptions in G.S. 105‑164.13 do not apply to the taxes imposed...
  • § 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. The...
  • § 105-187.25 through 105-187.29   Reserved for future codification purposes

Article 5D - Dry-Cleaning Solvent Tax.

Article 5E - Piped Natural Gas Tax.

Article 5F - Manufacturing Fuel and Certain Machinery and Equipment.

Article 5G - Solid Waste Disposal Tax.

  • § 105-187.60   (Effective July 1, 2008) 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).)
  • § 105-187.61   (Effective July 1, 2008) 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 permitted pursuant...
  • § 105-187.62   (Effective July 1, 2008) Administration
    The owner or operator of each landfill and transfer station permitted pursuant to Article 9 of Chapter 130A of the General Statutes shall maintain scales...
  • § 105-187.63   (Effective July 1, 2008) 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 ($225,000)...

Article 6 - Gift Taxes.

Article 7 - Schedule H. Intangible Personal Property.

Article 8 - Schedule I. Compensating Use Tax.

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

Article 8B - Taxes Upon Insurance Companies.

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

Article 8D - Taxation of Savings and Loan Associations.

Article 8E - Excise Tax on Conveyances.

Article 9 - General Administration; Penalties and Remedies.

Article 10 - Liability for Failure to Levy Taxes.

Article 11 - Short Title, Purpose, and Definitions.

  • § 105-271   Official title
    This Subchapter may be cited as the Machinery Act. (1939, c. 310, s. 1; 1971, c. 806. s. 1.)
  • § 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 taxes...
  • § 105-273   Definitions
    When used in this Subchapter (unless the context requires a different meaning): (1) "Abstract" means the document on which the property of a taxpayer is...

Article 12 - Property Subject to Taxation.

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

Article 13 - Standards for Appraisal and Assessment.

  • § 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 Subchapter,...
  • § 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 value...

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

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

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

  • § 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, 1983. At...
  • § 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 the...
  • § 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 provisions...
  • § 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 assessors...
  • § 105-298   Repealed by Session Laws 1987, c. 43, s. 3
  • § 105-299   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 duties...
  • § 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 by...

Article 17 - Administration of Listing.

Article 18 - Reports in Aid of Listing.

  • § 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 in...
  • § 105-314   Repealed by Session Laws 1991, c. 761, s. 37.4
  • § 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, sale,...
  • § 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 house...
  • § 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 hereby...
  • § 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 all...
  • § 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 unless...
  • § 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 nonjudicial...
  • § 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...
  • § 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 display...
  • § 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 dwelling...
  • § 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 situs...

Article 19 - Administration of Real and Personal Property Appraisal.

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

Article 21 - Review and Appeals of Listings and Valuations.

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

Article 22A - Motor Vehicles.

Article 23 - Public Service Companies.

Article 24 - Review and Enforcement of Orders.

  • § 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 30...
  • § 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 evidence...
  • § 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, and...
  • § 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 taken...
  • § 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 of...
  • § 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 appellate...
  • § 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 person...

Article 25 - Levy of Taxes and Presumption of Notice.

  • § 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 first day...
  • § 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 a...

Article 26 - Collection and Foreclosure of Taxes.

Article 27 - Refunds and Remedies.

Article 28 - Special Duties to Pay Taxes.

Article 29 - Validations.

Article 30 - General Provisions.

Article Former 30 - General Provisions.

Article 31 - Rights of Parties Adjusted.

Article 32 - Tax Liens.

Article 33 - Time and Manner of Collection.

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

Article 34 - Tax Sales.

Article 35 - Sheriff's Settlement of Taxes.

Article 35A - Listing of Automobiles in Certain Counties.

Article 36 - Gasoline Tax.

Article 36A - Special Fuels Tax.

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

Article 36C - Gasoline, Diesel, and Blends.

Article 36D - Alternative Fuel.

  • § 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 operate a...
  • § 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 Secretary...
  • § 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 the...
  • § 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 credit: (1)...
  • § 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 deny...
  • § 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 effect until...
  • § 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 supply...
  • § 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 tax imposed...
  • § 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 calendar quarter...
  • § 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 this Article....

Article 37 - Tax Research.

Article 38 - Equitable Distribution between Local Governments.

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

  • § 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. 7(b).)
  • § 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 revenue...
  • § 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 by...
  • § 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 local...
  • § 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 percent (1%)...
  • § 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 or...
  • § 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 or...
  • § 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 by...
  • § 105-470   Repealed by Session Laws 1991, c. 689, s. 318
  • § 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 one...
  • § 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 net proceeds...
  • § 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 petition...
  • § 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 Article,...
  • § 105-475 through 105-479   Reserved for future codification purposes

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

  • § 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, s.
  • § 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 revenue...
  • § 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 1096...
  • § 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 sales...
  • § 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 shall...
  • § 105-485   Repealed by Session Laws 1991, c. 689, s. 318
  • § 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 taxes levied...
  • § 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 use...

Article 41 - Alternative Local Government Sales and Use Taxes.

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

Article 43 - [Reserved.]

Article 44 - Third One-Half Cent (1/2 cent) Local Government Sales and Use Tax.

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

  • § 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).)
  • § 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 Chapter...
  • § 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, the board...
  • § 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 of...
  • § 105-539 through 105-549   Reserved for future codification purposes

Article 50 - Regional Transit Authority Vehicle Rental Tax.

  • § 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 transportation authority...
  • § 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 of leasing...
  • § 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 trustees in...
  • § 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, s.
  • § 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 authorized...
  • § 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 under...
  • § 105-556 through 105-559   Reserved for future codification purposes

Article 51 - Regional Transit Authority Registration Tax.

  • § 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 that includes...
  • § 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 upon any...
  • § 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 in the...
  • § 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 the...
  • § 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 Article...

Article 60 - Land Transfer Tax.

  • § 105-600   Short title
    This Article is the County Land Transfer Tax Act. (2007‑323, s. 31.17(a).)
  • § 105-601   Levy
    (a) Authority. If the majority of those voting in a referendum held pursuant to this Article vote for the levy of the tax, the board...
  • § 105-602   Scope of tax
    (a) Scope. A tax levied under this Article does not apply to transfers exempt pursuant to G.S. 105‑228.28 or G.S. 105‑228.29 from the tax levied...
  • § 105-603   Administration and use
    (a) Administration. A tax levied under this Article is payable by the transferor of the interest. Except as otherwise provided in this Article, the provisions...
  • § 105-604   Repeal or reduction
    A county may, by resolution, repeal or reduce the rate of a tax levied under this Article. Repeal or reduction of the tax must become...