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.
- § 105-33 Taxes under this Article
(a) General. Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named. (b)...
- § 105-33.1 Definitions
The following definitions apply in this Article: (1) City. Defined in G.S. 105‑228.90. (1a) Code. Defined in G.S. 105‑228.90. (2) Repealed by Session Laws 1998‑95,...
- § 105-34 Repealed by Session Laws 1979, c. 63
- § 105-35 Repealed by Session Laws 1979, c. 72
- § 105-36 through 105-37 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-37.1 Dances, athletic events, shows, exhibitions, and other entertainments
(a) Scope. A privilege tax is imposed on the gross receipts of a person who is engaged in any of the following: (1) Giving, offering,...
- § 105-37.2 Repealed by Session Law 1998-96, s. 3
- § 105-38 Repealed by Session Laws 1999-337, s. 14(b)
- § 105-38.1 Motion picture shows
(a) A privilege tax at the rate of one percent (1%) is imposed on the gross receipts of a person who is engaged in the...
- § 105-40 Amusements - Certain exhibitions, performances, and entertainments exempt from tax
The following forms of amusement are exempt from the taxes imposed under this Article: (1) All exhibitions, performances, and entertainments, except as in this Article...
- § 105-41 Attorneys-at-law and other professionals
(a) Every individual in this State who practices a profession or engages in a business and is included in the list below must obtain from...
- § 105-41.1 Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975
- § 105-42 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-43 Repealed by Session Laws 1973, c. 1195, s. 8
- § 105-44 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228
- § 105-45 through 46 Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17
- § 105-47 Repealed by Session Laws 1979, c. 69
- § 105-48 Repealed by Session Laws 1979, c. 67
- § 105-48.1 Repealed by Session Laws 1981, c. 7
- § 105-49 Repealed by Session Laws 1989, c. 584, s. 10
- § 105-50 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-51 Repealed by Session Laws 1989, c. 584, s. 12
- § 105-51.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-52 Repealed by Session Laws 1979, c. 16, s. 1
- § 105-53 through 105-55 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-56 Repealed by Session Laws 1981, c. 5
- § 105-57 Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1
- § 105-58 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-59 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44
- § 105-60 through 105-61 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-61.1 Repealed by Session Laws 1989, c. 584, s. 17
- § 105-62 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-63 Repealed by Session Laws 1979, c. 65
- § 105-64 Repealed by Session Laws 1989, c. 584, s. 19
- § 105-64.1 Repealed by Session Laws 1989, c. 584, s. 19
- § 105-65 through 105-65.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17
- § 105-65.2 Repealed by Session Laws 1989, c. 584, s. 19
- § 105-66 Repealed by Session Laws 1989, c. 584, s. 19
- § 105-66.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-67 Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1
- § 105-68 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229
- § 105-69 Repealed by Session Laws 1973, c. 1200, s. 1
- § 105-70 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-71 Repealed by Session Laws 1979, c. 70
- § 105-72 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-73 Repealed by Session Laws 1957, c. 1340, ss. 2, 9
- § 105-74 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-75 Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1
- § 105-75.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-76 Repealed by Session Laws 1979, c. 62
- § 105-77 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-78 Repealed by Session Laws 1979, c. 66
- § 105-79 Repealed by Session Laws 1979, c. 150, s. 4
- § 105-80 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-81 Repealed by Session Laws 1947, c. 501, s. 2
- § 105-82 Repealed by Session Laws 1989, c. 584, s. 24
- § 105-83 Installment paper dealers
(a) Every person engaged in the business of dealing in, buying, or discounting installment paper, notes, bonds, contracts, or evidences of debt for which, at...
- § 105-84 Repealed by Session Laws 1979, c. 150, s. 5
- § 105-85 through 105-86 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-87 Repealed by Session Laws 1981, c. 6
- § 105-88 Loan agencies
(a) Every person, firm, or corporation engaged in any of the following businesses must pay for the privilege of engaging in that business an annual...
- § 105-89 through 105-90 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-90.1 Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4
- § 105-91 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-92 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227
- § 105-93 Repealed by Session Laws 1979, c. 68
- § 105-94 Repealed by Session Laws 1947, c. 501, s. 2
- § 105-95 Repealed by Session Laws 1947, c. 831, s. 2
- § 105-96 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231
- § 105-97 through 105-99 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-100 Repealed by Session Laws 1979, c. 64
- § 105-101 Repealed by Session Laws 1979, c. 85, s. 1
- § 105-102 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230
- § 105-102.1 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-102.2 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213
- § 105-102.3 Banks
There is imposed upon every bank or banking association, including each national banking association, that is operating in this State as a commercial bank, an...
- § 105-102.4 Repealed by Session Laws 1989, c. 584, s. 35
- § 105-102.5 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17
- § 105-102.6 Publishers of newsprint publications
(a) Purpose. The purpose of this section is to provide incentives for the recycling of newsprint and magazines and for the use of newsprint that...
- § 105-103 Unlawful to operate without license
When a license tax is required by law, and whenever the General Assembly shall levy a license tax on any business, trade, employment, or profession,...
- § 105-104 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-105 Persons, firms, and corporations engaged in more than one business to pay tax on each
Where any person, firm, or corporation is engaged in more than one business, trade, employment, or profession which is made under the provisions of this...
- § 105-106 Effect of change in name of firm
No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one or...
- § 105-107 Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999
- § 105-108 Property used in a licensed business not exempt from taxation
A State license, issued under any of the provisions of this Article shall not be construed to exempt from other forms of taxation the property...
- § 105-109 Obtaining license and paying tax
(a) Repealed by Session Laws 1998‑95, s. 13, effective July 1, 1999. (b) License Required. Before a person may engage in a business, trade, or...
- § 105-109.1 Repealed by Session Laws 1999-337, s.16
- § 105-110 Repealed by Session Laws 1998-212, s. 29A.14(b)
- § 105-111 Repealed by Session Laws 2001-414, s. 2
- § 105-112 Repealed by Session Laws 1998-212, s. 29A.14(c)
- § 105-113 Repealed by Session Laws 1999-337, s. 17
- § 105-113.1 Deleted
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.
- § 105-113.68 Definitions; scope
(a) Definitions. The following definitions apply in this Article: (1) ABC Commission. The North Carolina Alcoholic Beverage Control Commission established under G.S. 18B‑200. (2) Repealed...
- § 105-113.69 License tax; effect of license
The taxes imposed in Part 3 of this Article are license taxes on the privilege of engaging in the activity authorized by the license. Licenses...
- § 105-113.70 Issuance, duration, transfer of license
(a) Issuance, Qualifications. Each person who receives an ABC permit shall obtain the corresponding local license, if any, under this Article. All local licenses are...
- § 105-113.71 Local government may refuse to issue license
(a) Refusal to Issue. Notwithstanding G.S. 105‑113.70, the governing board of a city or county may refuse to issue a license if it finds that...
- § 105-113.72 Repealed by Session Laws 1998-95, s. 17
- § 105-113.73 Misdemeanor
Except as otherwise expressly provided, violation of a provision of this Article is a Class 1 misdemeanor. (1939, c. 158, s. 525; 1971, c. 872,...
- § 105-113.74 Repealed by Session Laws 1998-95, s. 18
- § 105-113.75 Repealed by Session Laws 1998-95, s. 19
- § 105-113.76 Repealed by Session Laws 1998-95, s. 20
- § 105-113.77 City beer and wine retail licenses
(a) License and Tax. A person holding any of the following retail ABC permits for an establishment located in a city shall obtain from the...
- § 105-113.78 County beer and wine retail licenses
A person holding any of the following retail ABC permits for an establishment located in a county shall obtain from the county a county license...
- § 105-113.79 City wholesaler license
A city may require city malt beverage and wine wholesaler licenses for businesses located inside the city, but may not require a license for a...
- § 105-113.80 Excise taxes on beer, wine, and liquor
(a) Beer. An excise tax of fifty‑three and one hundred seventy‑seven one thousandths cents (53.177) per gallon is levied on the sale of malt beverages....
- § 105-113.81 Exemptions
(a) Major Disaster. Wholesalers and importers of malt beverages and wine are not required to remit excise taxes on malt beverages or wine rendered unsalable...
- § 105-113.81A Distribution of part of wine taxes attributable to North Carolina wine
The Secretary shall on a quarterly basis credit to the Department of Commerce two hundred thousand dollars ($200,000) from the net proceeds of the excise...
- § 105-113.82 Distribution of part of beer and wine taxes
(a) Amount, Method. The Secretary shall distribute annually the following percentages of the net amount of excise taxes collected on the sale of malt beverages...
- § 105-113.83 Payment of excise taxes
(a) Liquor. The excise tax on liquor levied under G.S. 105‑113.80(c) is payable monthly by the local ABC board to the Secretary. The tax shall...
- § 105-113.84 Report of resident brewery, resident winery, nonresident vendor, or wine shipper permittee
A resident brewery, resident winery, nonresident vendor, and wine shipper permittee must file a monthly report with the Secretary. The report must list the amount...
- § 105-113.85 Discount
Each wholesaler or importer who files a timely return and sends a timely payment may deduct from the amount payable a discount of two percent...
- § 105-113.86 Bonds
(a) Wholesalers and Importers. A wholesaler or importer shall furnish a bond in an amount of not less than five thousand dollars ($5,000) nor more...
- § 105-113.87 Refund for excise tax paid on sacramental wine
(a) Refund Allowed. A person who purchases wine for the purpose stated in G.S. 18B‑103(8) may obtain a refund from the Secretary for the amount...
- § 105-113.88 Record-keeping requirements
A person who is required to file a report or return under this Article must keep a record of all documents used to determine information...
- § 105-113.89 Other applicable administrative provisions
The administrative provisions of Article 9 of this Chapter apply to this Article. (1985, c. 114, s. 1; 1998‑95, s. 26.)
- § 105-113.90, 105-113.91 Repealed by Session Laws 1985, c. 114, s. 1
- § 105-113.92 Repealed by Session Laws 1981, c. 747, s. 25
- § 105-113.93 Repealed by Session Laws 1985, c. 114, s. 1
- § 105-113.94 Repealed by Session Laws 1975, c. 53, s. 3
- § 105-113.95 through 105-113.104 Repealed by Session Laws 1985, c. 114, s. 1
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.
- § 105-114 Nature of taxes; definitions
(a) Nature of Taxes. The taxes levied in this Article upon persons and partnerships are for the privilege of engaging in business or doing the...
- § 105-114.1 Limited liability companies
(a) Definitions. The following definitions apply in this section: (1) Affiliated group. Defined in section 1504 of the Code. (2) Capital interest. The right under...
- § 105-115 Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1
- § 105-116 Franchise or privilege tax on electric power, water, and sewerage companies
(a) Tax. An annual franchise or privilege tax is imposed on the following: (1) An electric power company engaged in the business of furnishing electricity,...
- § 105-116.1 Distribution of gross receipts taxes to cities
(a) Definitions. The following definitions apply in this section: (1) Freeze deduction. The amount by which the percentage distribution amount of a city was required...
- § 105-117 through 115-118 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3
- § 105-119 Repealed by Session Laws 2000-173, s. 7
- § 105-120 Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002
- § 105-120.1 Repealed by Session Laws 2000-173, s. 7
- § 105-120.2 Franchise or privilege tax on holding companies
(a) Every corporation, domestic and foreign, incorporated or, by an act, domesticated under the laws of this State or doing business in this State which,...
- § 105-121 Repealed by Session Laws 1945, c. 752, s. 1
- § 105-121.1 Mutual burial associations
An annual franchise or privilege tax on all domestic mutual burial associations shall be due and payable to the Secretary of Revenue on or before...
- § 105-122 Franchise or privilege tax on domestic and foreign corporations
(a) An annual franchise or privilege tax is imposed on a corporation doing business in this State. A corporation subject to the tax must file...
- § 105-122.1 Credit for additional annual report fees paid by limited liability companies subject to franchise tax
A limited liability company subject to tax under this Article is allowed a credit against the tax imposed by this Article equal to the difference...
- § 105-123 Repealed by Session Laws 1991, c. 30, s. 1
- § 105-124 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-125 Exempt corporations
(a) Exemptions. The following corporations are exempt from the taxes levied by this Article. Upon request of the Secretary, an exempt corporation must establish its...
- § 105-126 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-127 When franchise or privilege taxes payable
(a) Every corporation, domestic or foreign, from which a report is required by law to be made to the Secretary of Revenue, shall, unless otherwise...
- § 105-128 Power of attorney
The Secretary of Revenue shall have the authority to require a proper power of attorney of each and every agent for any taxpayer under this...
- § 105-129 Extension of time for filing returns
A return required by this Article is due on or before the date set in this Article. A taxpayer may ask the Secretary for an...
- § 105-129.1 Repealed by Session Laws 1989, c. 582, s. 1
Article 3A - Tax Incentives For New And Expanding Businesses.
- § 105-129.2 (See note for repeal) Definitions
The following definitions apply in this Article: (1) Agrarian growth zone. An area designated as an agrarian growth zone pursuant to G.S. 105‑129.3B. (1a) Air...
- § 105-129.2A Sunset; studies
(a) Sunset. This Article is repealed for business activities that occur in taxable years beginning on or after January 1, 2007. (a1) Sunset for Interstate...
- § 105-129.3 (See note for repeal) Enterprise tier designation
(a) Tiers Defined. An enterprise tier one area is a county whose enterprise factor is one of the 10 highest in the State. An enterprise...
- § 105-129.3A (See note for repeal) Development zone designation
(a) Development Zone Defined. A development zone is an area comprised of either an economic development and training district as defined by G.S. 153A‑317.12 or...
- § 105-129.3B Agrarian growth zone designation
(a) Agrarian Growth Zone Defined. An agrarian growth zone is an area comprised of one or more contiguous census tracts, census block groups, or both,...
- § 105-129.4 (See note for repeal) Eligibility; forfeiture
(a) Type of Business. The following conditions apply in determining a taxpayer's eligibility for the credits in this Article: (1) Central office or aircraft facility....
- § 105-129.5 (See note for repeal) 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...
- § 105-129.6 (See note for repeal) Fees and reports
(a) Repealed by Session Laws 2001‑476, s. 8(a), effective November 29, 2001. (a1) Fee. When filing a return for a taxable year in which the...
- § 105-129.7 (See note for repeal) Substantiation
(a) To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary of Revenue. Every taxpayer claiming a...
- § 105-129.8 (See note for repeal) Credit for creating jobs
(a) Credit. A taxpayer that meets the eligibility requirements set out in G.S. 105‑129.4, has five or more full‑time employees, and hires an additional full‑time...
- § 105-129.9 (See note for repeal) Credit for investing in machinery and equipment
(a) General Credit. If a taxpayer that has purchased or leased eligible machinery and equipment places them in service in this State during the taxable...
- § 105-129.9A (See Editor's note for repeal) Technology commercialization credit
(a) Credit. If a taxpayer that has purchased or leased eligible machinery and equipment places it in service in this State during the taxable year,...
- § 105-129.10 Repealed by S.L. 2004-124, s. 32D.4, effective January 1, 2006
- § 105-129.11 (See Editor's note for repeal) Credit for worker training
(a) Credit. A taxpayer that provides worker training for five or more of its eligible employees during the taxable year is allowed a credit equal...
- § 105-129.12 (See Editor's note for repeal) Credit for investing in central office or aircraft facility property
(a) Credit. If a taxpayer that has purchased or leased real property in this State begins to use the property as a central office or...
- § 105-129.12A (See Editor's note for repeal) Credit for substantial investment in other property
(a) Credit. If a taxpayer that has purchased or leased real property in an enterprise tier one or two area begins to use the property...
- § 105-129.13 (See Editor's note for repeal) Credit for development zone projects
(a) Credit. A taxpayer who contributes cash or property to a development zone agency for an improvement project in a development zone is allowed a...
- § 105-129.14 Reserved for future codification purposes
Article 3B - Business And Energy Tax Credits.
- § 105-129.15 Definitions
The following definitions apply in this Article: (1) Business property. Tangible personal property that is used by the taxpayer in connection with a business or...
- § 105-129.15A, 105-129.16 Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005
- § 105-129.16A Credit for investing in renewable energy property
(a) Credit. If a taxpayer that has constructed, purchased, or leased renewable energy property places it in service in this State during the taxable year,...
- § 105-129.16C (Repealed for taxable years beginning on or after January 1, 2006) Credit for investing in dry-cleaning equipment that does not use a hazardous substance
(a) Credit. If a taxpayer that has purchased or leased qualified dry‑cleaning equipment, places it in service in this State for commercial purposes during the...
- § 105-129.16D (Repealed effective for facilities placed in service on or after January 1, 2011) Credit for constructing renewable fuel facilities
(a) Dispensing Credit. A taxpayer that constructs and installs and places in service in this State a qualified commercial facility for dispensing renewable fuel is...
- § 105-129.16E (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2009) Credit for small business employee health benefits
(a) Credit. A small business that provides health benefits for all of its eligible employees during the taxable year is allowed a credit to offset...
- § 105-129.16F (Effective for taxable years beginning on or after January 1, 2008, and repealed for taxable years beginning on or after January 1, 2010) Credit for biodiesel producers
(a) Credit. A biodiesel provider that produces at least 100,000 gallons of biodiesel during the taxable year is allowed a credit equal to the per...
- § 105-129.16G Work Opportunity Tax Credit
A taxpayer who is allowed a federal tax credit under Part IV, Subpart F of the Code for the taxable year is allowed a credit...
- § 105-129.16H (Effective for taxable years beginning on or after January 1, 2008) Credit for donating funds to a nonprofit organization to enable the nonprofit to acquire renewable energy property
(a) Credit. A taxpayer who donates money to a tax‑exempt nonprofit organization for the purpose of providing funds for the organization to construct, purchase, or...
- § 105-129.17 (See Editor's note for repeal) Tax election; cap
(a) Tax Election. The credits allowed in this Article are allowed against the franchise tax levied in Article 3 of this Chapter or the income...
- § 105-129.18 (See Editor's note for repeal) Substantiation
To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary of Revenue. Every taxpayer claiming a credit...
- § 105-129.19 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)...
- § 105-129.20 through 105-129.24 Reserved for future codification purposes
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.
- § 105-129.95 (Repealed for taxable years beginning on or after January 1, 2038 ¦ see note) Definitions
The following definitions apply in this Article: (1) Costs of construction. The costs of acquiring and improving land, constructing buildings and other structures, equipping the...
- § 105-129.96 (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility
(a) Credit. A taxpayer that constructs or leases an eligible railroad intermodal facility in this State and places it in service during the taxable year...
- § 105-129.97 (Repealed for taxable years beginning on or after January 1, 2038 ¦ see note) Substantiation
To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary. Each taxpayer claiming a credit under this...
- § 105-129.98 (Repealed for taxable years beginning on or after January 1, 2038 - see note) 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...
- § 105-129.99 Sunset
This Article is repealed effective for taxable years beginning on or after January 1, 2038. (2007‑323, s. 31.23(a).)
Article 4 - Income Tax.
- § 105-130 Short title
This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s. 300;...
- § 105-130.1 Purpose
The general purpose of this Part is to impose a tax for the use of the State government upon the net income of every domestic...
- § 105-130.2 Definitions
The following definitions apply in this Part: (1) Code. Defined in G.S. 105‑228.90. (1a) Corporation. A joint‑stock company or association, an insurance company, a domestic...
- § 105-130.3 Corporations
A tax is imposed on the State net income of every C Corporation doing business in this State. An S Corporation is not subject to...
- § 105-130.3A Expired
- § 105-130.4 Allocation and apportionment of income for corporations
(a) As used in this section, unless the context otherwise requires: (1) "Apportionable income" means all income that is apportionable under the United States Constitution....
- § 105-130.5 Adjustments to federal taxable income in determining State net income
(a) The following additions to federal taxable income shall be made in determining State net income: (1) Taxes based on or measured by net income...
- § 105-130.6 Subsidiary and affiliated corporations
The net income of a corporation doing business in this State that is a parent, subsidiary, or affiliate of another corporation shall be determined by...
- § 105-130.6A Adjustment for expenses related to dividends
(a) Definitions. The provisions of G.S. 105‑130.6 govern the determination of whether a corporation is a subsidiary or an affiliate of another corporation. In addition,...
- § 105-130.7 Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003
- § 105-130.7A Royalty income reporting option
(a) Purpose. Royalty payments received for the use of intangible property in this State are income derived from doing business in this State. This section...
- § 105-130.8 Net economic loss
(a) Net economic losses sustained by a corporation in any or all of the 15 preceding income years shall be allowed as a deduction to...
- § 105-130.9 Contributions
Contributions shall be allowed as a deduction to the extent and in the manner provided as follows: (1) Charitable contributions as defined in section 170(c)...
- § 105-130.10 Amortization of air-cleaning devices, waste treatment facilities and recycling facilities
In lieu of any depreciation allowance, at the option of the corporation, a deduction shall be allowed for the amortization, based on a period of...
- § 105-130.10A Amortization of equipment mandated by OSHA
(a) In lieu of any depreciation allowance, at the option of the corporation, a deduction shall be allowed for the amortization, based on a period...
- § 105-130.11 Conditional and other exemptions
(a) Exempt Organizations. Except as provided in subsections (b) and (c), the following organizations and any organization that is exempt from federal income tax under...
- § 105-130.12 Real estate investment trusts
(a) Definitions. The following definitions apply in this section: (1) Captive REIT. A REIT whose shares or certificates of beneficial interest are not regularly traded...
- § 105-130.13 Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33
- § 105-130.14 Corporations filing consolidated returns for federal income tax purposes
Any corporation electing or required to file a consolidated income tax return with the Internal Revenue Service shall not file a consolidated return with the...
- § 105-130.15 Basis of return of net income
(a) The net income of a corporation shall be computed in accordance with the method of accounting it regularly employs in keeping its books. The...
- § 105-130.16 Returns
(a) Return. Every corporation doing business in this State must file with the Secretary an income tax return showing specifically the items of gross income...
- § 105-130.17 (Effective for taxable years beginning before January 1, 2008) Time and place of filing returns
(a) Returns must be filed as prescribed by the Secretary at the place prescribed by the Secretary. Returns must be in the form prescribed by...
- § 105-130.18 Failure to file returns; supplementary returns
If the Secretary determines that a corporation has failed to file a return or to include in a return filed, either intentionally or through error,...
- § 105-130.19 When tax must be paid
(a) Except as provided in Article 4C of this Chapter, the full amount of the tax payable as shown on the return must be paid...
- § 105-130.20 Federal corrections
If a taxpayer's federal taxable income is corrected or otherwise determined by the federal government, the taxpayer must, within six months after being notified of...
- § 105-130.21 Information at the source
(a) Every corporation having a place of business or having one or more employees, agents or other representatives in this State, in whatever capacity acting,...
- § 105-130.22 Tax credit for construction of dwelling units for handicapped persons
There is allowed to corporate owners of multifamily rental units located in this State as a credit against the tax imposed by this Part, an...
- § 105-130.23 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-130.24 Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2
- § 105-130.25 Credit against corporate income tax for construction of cogenerating power plants
(a) Credit. A corporation or a partnership, other than a public utility as defined in G.S. 62‑3(23), that constructs a cogenerating power plant in North...
- § 105-130.26 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-130.27A Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-130.28 Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006
- § 105-130.29 through 105-130.33 Repealed by Session Laws 1999-342, s. 1
- § 105-130.34 Credit for certain real property donations
(a) (Effective for taxable years beginning before January 1, 2007) Any corporation that makes a qualified donation of an interest in real property located in...
- § 105-130.35 Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20
- § 105-130.36 Credit for conservation tillage equipment
(a) Any corporation that purchases conservation tillage equipment for use in a farming business, including tree farming, shall be allowed a credit against the tax...
- § 105-130.37 Credit for gleaned crop
(a) Any corporation that grows a crop and permits the gleaning of the crop during the taxable year is allowed a credit against the tax...
- § 105-130.38 Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1
- § 105-130.39 Credit for certain telephone subscriber line charges
(a) A corporation that provides local telephone service to low‑income residential consumers at reduced rates pursuant to an order of the North Carolina Utilities Commission...
- § 105-130.40 Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2
- § 105-130.41 (Repealed effective for taxable years beginning on or after January 1, 2009) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
(a) Credit. A taxpayer whose waterborne cargo is loaded onto or unloaded from an ocean carrier calling at the State‑owned port terminal at Wilmington or...
- § 105-130.42 Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999
- § 105-130.43 Credit for savings and loan supervisory fees
Every savings and loan association is allowed a credit against the tax imposed by this Part for a taxable year equal to the amount of...
- § 105-130.44 Credit for construction of poultry composting facility
A taxpayer who constructs in this State a poultry composting facility, as defined in G.S. 106‑549.51 for the composting of whole, unprocessed poultry carcasses from...
- § 105-130.45 (Effective for cigarettes exported before January 1, 2005 and repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation
(a) Definitions. The following definitions apply in this section: (1) Base year exportation volume. The number of cigarettes manufactured and exported by a corporation during...
- § 105-130.46 (This section has a delayed effective date and an expiration date - see notes) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
(a) Purpose. The credit authorized by this section is intended to enhance the economy of this State by encouraging qualifying cigarette manufacturers to increase employment...
- § 105-130.47 (Repealed for qualifying expenses occurring on or after January 1, 2010) Credit for qualifying expenses of a production company
(a) Definitions. The following definitions apply in this section: (1) Highly compensated individual. An individual who directly or indirectly receives compensation in excess of one...
- § 105-130.48 (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells
(a) Credit. A taxpayer who donates oyster shells to the Division of Marine Fisheries of the Department of Environment and Natural Resources is eligible for...
- § 105-131 Title; definitions; interpretation
(a) This Part of the income tax Article shall be known and may be cited as the S Corporation Income Tax Act. (b) For the...
- § 105-131.1 Taxation of an S Corporation and its shareholders
(a) An S Corporation shall not be subject to the tax levied under G.S. 105‑130.3. (b) Each shareholder's pro rata share of an S Corporation's...
- § 105-131.2 Adjustment and characterization of income
(a) Adjustment. Each shareholder's pro rata share of an S Corporation's income is subject to the adjustments provided in G.S. 105‑134.6. (b) Repealed by Session...
- § 105-131.3 Basis and adjustments
(a) The initial basis of a resident shareholder in the stock of an S Corporation and in any indebtedness of the corporation owed to that...
- § 105-131.4 Carryforwards; carrybacks; loss limitation
(a) Carryforwards and carrybacks to and from an S Corporation shall be restricted in the manner provided in section 1371(b) of the Code. (b) The...
- § 105-131.5 Part-year resident shareholder
If a shareholder of an S Corporation is both a resident and nonresident of this State during any taxable period, the shareholder's pro rata share...
- § 105-131.6 Distributions
(a) Subject to the provisions of subsection (c) of this section, a distribution made by an S Corporation with respect to its stock to a...
- § 105-131.7 Returns; shareholder agreements; mandatory withholding
(a) An S Corporation incorporated or doing business in the State shall file with the Department an annual return, on a form prescribed by the...
- § 105-131.8 Tax credits
(a) For purposes of G.S. 105‑151 and G.S. 105‑160.4, each resident shareholder is considered to have paid a tax imposed on the shareholder in an...
- § 105-132 Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3
- § 105-133 Short title
This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728, s....
- § 105-134 Purpose
The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually: (1)...
- § 105-134.1 Definitions
The following definitions apply in this Part: (1) Code. Defined in G.S. 105‑228.90. (2) Department. The Department of Revenue. (3) Educational institution. An educational institution...
- § 105-134.2 Individual income tax imposed
(a) (Effective for taxable years beginning before January 1, 2007) A tax is imposed upon the North Carolina taxable income of every individual. The tax...
- § 105-134.3 Year of assessment
The tax imposed by this Part shall be assessed, collected, and paid in the taxable year following the taxable year for which the assessment is...
- § 105-134.4 Taxable year
A taxpayer shall compute North Carolina taxable income on the basis of the taxable year used in computing the taxpayer's income tax liability under the...
- § 105-134.5 North Carolina taxable income defined
(a) Residents. For residents of this State, the term "North Carolina taxable income" means the taxpayer's taxable income as determined under the Code, adjusted as...
- § 105-134.6 Adjustments to taxable income
(a) S Corporations. Each shareholder's pro rata share of an S Corporation's income is subject to the adjustments provided in this section. (b) Deductions. The...
- § 105-134.7 Transitional adjustments
(a) The following adjustments to taxable income shall be made in calculating North Carolina taxable income: (1) Amounts that were included in the basis of...
- § 105-134.8 Inventory
Whenever, in the opinion of the Secretary, it is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by...
- § 105-135 through 105-149 Repealed by Session Laws 1989, c. 728, s. 1.3
- § 105-150 Repealed by Session Laws 1973, c. 1287, s. 5
- § 105-151 Tax credits for income taxes paid to other states by individuals
(a) An individual who is a resident of this State is allowed a credit against the taxes imposed by this Part for income taxes imposed...
- § 105-151.1 Credit for construction of dwelling units for handicapped persons
An owner of multifamily rental units located in this State is allowed a credit against the tax imposed by this Part equal to five hundred...
- § 105-151.2 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-151.3 Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2
- § 105-151.4 Repealed by Session Laws 1989, c. 728, s. 1.8
- § 105-151.5 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-151.6 Expired
- § 105-151.6A Repealed by Session Laws 1989, c. 728, s. 1.11
- § 105-151.7 through 105-151.10 Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000
- § 105-151.11 Credit for child care and certain employment-related expenses
(a) Credit. A person who is allowed a credit against federal income tax for a percentage of employment‑related expenses under section 21 of the Code...
- § 105-151.12 (Effective for taxable years beginning before January 1, 2007) Credit for certain real property donations
(a) An individual or pass‑through entity that makes a qualified donation of an interest in real property located in North Carolina during the taxable year...
- § 105-151.13 Credit for conservation tillage equipment
(a) A taxpayer who purchases conservation tillage equipment for use in a farming business, including tree farming, shall be allowed as a credit against the...
- § 105-151.14 Credit for gleaned crop
(a) A taxpayer who grows a crop and permits the gleaning of the crop during the taxable year shall be allowed as a credit against...
- § 105-151.15 Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1
- § 105-151.16 Repealed by Session Laws 1989, c. 728, s. 1.21
- § 105-151.17 Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4
- § 105-151.18 Credit for the disabled
(a) Disabled Taxpayer. A taxpayer who (i) is retired on disability, (ii) at the time of retirement, was permanently and totally disabled, and (iii) claims...
- § 105-151.19 Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2
- § 105-151.20 Credit or partial refund for tax paid on certain federal retirement benefits
(a) Purpose; Definitions. The purpose of this section is to benefit certain retired federal government workers on account of their public service. The following definitions...
- § 105-151.21 Credit for property taxes paid on farm machinery
(a) Credit. An individual engaged in the business of farming is allowed a credit against the tax imposed by this Part equal to the amount...
- § 105-151.22 (Effective for taxable years ending before January 1, 2009) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
(a) Credit. A taxpayer whose waterborne cargo is loaded onto or unloaded from an ocean carrier calling at the State‑owned port terminal at Wilmington or...
- § 105-151.23 Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999
- § 105-151.24 Credit for children
(a) Credit. An individual who is allowed a federal child tax credit under section 24 of the Code for the taxable year and whose adjusted...
- § 105-151.25 Credit for construction of a poultry composting facility
(a) Credit. A taxpayer who constructs in this State a poultry composting facility as defined in G.S. 106‑549.51 for the composting of whole, unprocessed poultry...
- § 105-151.26 (Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemizers
A taxpayer who elects the standard deduction under section 63 of the Code for federal tax purposes is allowed as a credit against the tax...
- § 105-151.27 Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001
- § 105-151.28 (Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance
(a) Credit. A taxpayer whose adjusted gross income (AGI), as calculated under the Code, is less than the amount listed in this section is allowed,...
- § 105-151.29 (Repealed for qualifying expenses occurring on or after January 1, 2010) Credit for qualifying expenses of a production company
(a) Definitions. The following definitions apply in this section: (1) Highly compensated individual. An individual who directly or indirectly receives compensation in excess of one...
- § 105-151.30 (Repealed for taxable years beginning on or after January 1, 2011) Credit for recycling oyster shells
(a) Credit. A taxpayer who donates oyster shells to the Division of Marine Fisheries of the Department of Environment and Natural Resources is eligible for...
- § 105-151.31 (Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit
(a) Credit. An individual who claims for the taxable year an earned income tax credit under section 32 of the Code is allowed a credit...
- § 105-151.32 (Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses
(a) Credit. An individual who is allowed a federal adoption tax credit under section 23 of the Code for the taxable year is allowed a...
- § 105-152 Income tax returns
(a) Who Must File. The following individuals shall file with the Secretary an income tax return under affirmation: (1) Every resident required to file an...
- § 105-152.1 Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12
- § 105-153 Repealed by Session Laws 1967, c. 1110, s. 3
- § 105-154 Information at the source returns
(a) Repealed by Session Laws 1993, c. 354, s. 14. (b) Information Returns of Payers. A person who is a resident of this State, has...
- § 105-155 Time and place of filing returns; extensions; affirmation
(a) Return. An income tax return shall be filed at the place and in the form prescribed by the Secretary. The income tax return of...
- § 105-156 Failure to file returns; supplementary returns
If the Secretary is of the opinion that any taxpayer has failed to file a return or to include in a return filed, either intentionally...
- § 105-156.1 Repealed by Session Laws 1989, c. 728, s. 1.28
- § 105-157 When tax must be paid
(a) Except as otherwise provided in this section and in Article 4A of this Chapter, the full amount of the tax payable as shown on...
- § 105-158 Taxation of certain armed forces personnel and other individuals upon death
An individual is not subject to the tax imposed by this Part for a taxable year if, under section 692 of the Code, the individual...
- § 105-159 (Effective for taxable years beginning before January 1, 2007) Federal corrections
If a taxpayer's federal taxable income is corrected or otherwise determined by the federal government, the taxpayer must, within six months after being notified of...
- § 105-159.1 Designation of tax by individual to political party
(a) Every individual whose income tax liability for the taxable year is three dollars ($3.00) or more may designate on his or her income tax...
- § 105-159.2 Designation of tax to North Carolina Public Campaign Fund
(a) Allocation to the North Carolina Public Campaign Fund. To ensure the financial viability of the North Carolina Public Campaign Fund established in Article 22D...
- § 105-160 Short title
This Part shall be known as the Income Tax Act for Estates, Trusts, and Beneficiaries. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.36;...
- § 105-160.1 Definitions
The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. (1989, c....
- § 105-160.2 Imposition of tax
The tax imposed by this Part shall apply to the taxable income of estates and trusts as determined under the provisions of the Code except...
- § 105-160.3 Tax credits
(a) Except as otherwise provided in this section, the credits allowed to an individual against the tax imposed by Part 2 of this Article shall...
- § 105-160.4 Tax credits for income taxes paid to other states by estates and trusts
(a) If a fiduciary is required to pay income tax to this State for an estate or a trust, the fiduciary shall be allowed a...
- § 105-160.5 Returns
The fiduciary of an estate or trust described below shall file an income tax return under affirmation, showing specifically the taxable income and the adjustments...
- § 105-160.6 Time and place of filing returns
An income tax return of an estate or a trust shall be filed as prescribed by the Secretary at the place prescribed by the Secretary....
- § 105-160.7 When tax must be paid
(a) The full amount of the tax payable as shown on the return must be paid to the Secretary within the time allowed for filing...
- § 105-160.8 Federal corrections
For purposes of this Part, the provisions of G.S. 105‑159 requiring an individual to report the correction or determination of taxable income by the federal...
- § 105-161 through 105-163 Repealed by Session Laws 1989, c. 728, s. 1.37
- § 105-163.01 through 105-163.06 Repealed by Session Laws 1991, c. 45, s. 14(b)
- § 105-163.07 Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14
- § 105-163.08 through 105-163.09 Repealed by Session Laws 1991, c. 45, s. 14(b)
- § 105-163.010 Definitions
The following definitions apply in this Part: (1) Affiliate. An individual or business that controls, is controlled by, or is under common control with another...
- § 105-163.011 (Repealed effective for investments made on or after January 1, 2011) Tax credits allowed
(a) No Credit for Brokered Investments. No credit is allowed under this section for a purchase of equity securities or subordinated debt if a broker's...
- § 105-163.012 (Repealed effective for investments made on or after January 1, 2008. See Editor's note) Limit; carry-over; ceiling; reduction in basis
(a) The credit allowed a taxpayer under G.S. 105‑163.011 may not exceed the amount of income tax imposed by Part 2 of this Article for...
- § 105-163.013 Registration
(a) Repealed by Session Laws 1993, c. 443, s. 4. (b) Qualified Business Ventures. In order to qualify as a qualified business venture under this...
- § 105-163.014 (Repealed for investments made on or after January 1, 2011) Forfeiture of credit
(a) Participation in Business. A taxpayer who has received a credit under this Part for an investment in a qualified business forfeits the credit if,...
- § 105-163.015 Sunset
This Part is repealed effective for investments made on or after January 1, 2011. (2002‑99, s. 5; 2003‑414, s. 1; 2004‑124, s. 32C.2; 2007‑422, s.
Article 4A - Withholding; Estimated Income Tax for Individuals.
- § 105-163.1 Definitions
The following definitions apply in this Article: (1) Compensation. Consideration a payer pays a nonresident individual or nonresident entity for personal services performed in this...
- § 105-163.1A Ordained or licensed clergyman may elect to be considered an employee
An ordained or licensed clergyman who performs services for a church of any religious denomination may file an election with the Secretary and the church...
- § 105-163.2 Employers must withhold taxes
(a) Withholding Required. An employer shall deduct and withhold from the wages of each employee the State income taxes payable by the employee on the...
- § 105-163.2A Pension payers must withhold taxes
(a) Definitions. The definitions provided in section 3405 of the Code apply in this section. (b) Withholding Required. A pension payer required to withhold federal...
- § 105-163.2B North Carolina State Lottery Commission must withhold taxes
The North Carolina State Lottery Commission, established by Chapter 18C of the General Statutes, must deduct and withhold State income taxes from the payment of...
- § 105-163.3 Certain payers must withhold taxes
(a) Requirement. Every payer who pays a contractor more than one thousand five hundred dollars ($1,500) during a calendar year shall deduct and withhold from...
- § 105-163.4 Withholding does not create nexus
A nonresident withholding agent's act in compliance with this Article does not in itself constitute evidence that the nonresident is doing business in this State....
- § 105-163.5 Employee exemptions allowable; certificates
(a) An employee receiving wages is entitled to the exemptions for which the employee qualifies under Article 4 of this Chapter. (b) Every employee shall,...
- § 105-163.6 When employer must file returns and pay withheld taxes
(a) General. A return is due quarterly or monthly as specified in this section. A return shall be filed with the Secretary on a form...
- § 105-163.6A (Effective for taxable years beginning before January 1, 2007) Federal corrections
If the amount of taxes an employer is required to withhold and pay under the Code is corrected or otherwise determined by the federal government,...
- § 105-163.7 Statement to employees; information to Secretary
(a) Every employer required to deduct and withhold from an employee's wages under G.S. 105‑163.2 shall furnish to the employee in respect to the remuneration...
- § 105-163.8 Liability of withholding agents
(a) A withholding agent who withholds the proper amount of income taxes under this Article and pays the withheld amount to the Secretary is not...
- § 105-163.9 (Effective until January 1, 2008) Refund of overpayment to withholding agent
A withholding agent who pays the Secretary more under this Article than the Article requires the agent to pay may obtain a refund of the...
- § 105-163.10 Withheld amounts credited to taxpayer for calendar year
The amount deducted and withheld under this Article during any calendar year from the wages or compensation of an individual shall be allowed as a...
- § 105-163.11 through 105-163.14 Repealed by Session Laws 1985, c. 443, s. 1
- § 105-163.15 Failure by individual to pay estimated income tax; interest
(a) In the case of any underpayment of the estimated tax by an individual, the Secretary shall assess interest in an amount determined by applying...
- § 105-163.16 Overpayment refunded
If the amount of wages or compensation withheld at the source under this Article exceeds the tax imposed by Article 4 of this Chapter against...
- § 105-163.17 through 105-163.18 Repealed by Session Laws 1997, c. 109, s. 2
- § 105-163.19 through 105-163.21 Repealed by Session Laws 1967, c. 1110, s. 4
- § 105-163.22 Reciprocity
The Secretary may, with the approval of the Attorney General, enter into agreements with the taxing authorities of states having income tax withholding statutes with...
- § 105-163.23 Withholding from federal employees
The Secretary is designated as the proper official to make request for and enter into agreements with the Secretary of the Treasury of the United...
- § 105-163.24 Construction of Article
This Article shall be liberally construed in pari materia with Article 4 of this Chapter to the end that taxes levied by Article 4 shall...
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.
- § 105-164 Repealed by Session Laws 1957, c. 1340, s. 5
- § 105-164.1 Short title
This Article shall be known as the "North Carolina Sales and Use Tax Act." (1957, c. 1340, s. 5; 1998‑98, s. 47.)
- § 105-164.2 Purpose
The taxes herein imposed shall be in addition to all other license, privilege or excise taxes and the taxes levied by this Article are to...
- § 105-164.3 Definitions
The following definitions apply in this Article: (1) Analytical services. Testing laboratories that are included in national industry 541380 of NAICS or medical laboratories that...
- § 105-164.4 Tax imposed on retailers
(a) (Effective until October 1, 2008 see notes) A privilege tax is imposed on a retailer at the following percentage rates of the retailer's net...
- § 105-164.4A Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006
- § 105-164.4B Sourcing principles
(a) General Principles. The following principles apply in determining where to source the sale of a product. These principles apply regardless of the nature of...
- § 105-164.4C Telecommunications service and ancillary service
(a) General. The gross receipts derived from providing telecommunications service or ancillary service in this State are taxed at the rate set in G.S. 105‑164.4(a)(4c)....
- § 105-164.4D Bundled transactions
(a) Tax Application. Tax applies to the sales price of a bundled transaction unless one of the following applies: (1) Fifty percent (50%) test. All...
- § 105-164.5 Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59
- § 105-164.5A Repealed by Session Laws 1961, c. 1213, s. 3
- § 105-164.6 Complementary use tax
(a) Tax. An excise tax at the applicable rate set in G.S. 105‑164.4 is imposed on the products listed below. The applicable rate is the...
- § 105-164.6A Voluntary collection of use tax by sellers
(a) Voluntary Collection Agreements. The Secretary may enter into agreements with sellers pursuant to which the seller agrees to collect and remit on behalf of...
- § 105-164.7 Sales tax part of purchase price
Every retailer subject to the tax levied in G.S. 105‑164.4 shall at the time of selling or delivering or taking an order for the sale...
- § 105-164.8 Retailer's obligation to collect tax; mail order sales subject to tax
(a) Obligation. Every retailer engaged in business in this State as defined in this Article shall collect said tax notwithstanding (1) That the purchaser's order...
- § 105-164.9 Advertisement to absorb tax unlawful
Any retailer who shall by any character or public advertisement offer to absorb the tax levied in this Article or in any manner directly or...
- § 105-164.10 Retail bracket system
For the convenience of the retailer in collecting the tax due under this Article, the Secretary shall prescribe tables that compute the tax due on...
- § 105-164.11 Excessive and erroneous collections
(a) Remittance of Over‑Collections to Secretary. When the tax collected for any period is in excess of the total amount that should have been collected,...
- § 105-164.12 Repealed by Session Laws 2001-347, s. 2.11
- § 105-164.12A Electric golf cart and battery charger considered a single article
The sale of an electric golf cart and a battery charger that is not physically attached to the golf cart is considered the sale of...
- § 105-164.12B Tangible personal property sold below cost with conditional service contract
(a) Conditional Service Contract Defined. A conditional service contract is a contract in which all of the following conditions are met: (1) A seller transfers...
- § 105-164.13 Retail sales and use tax
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from...
- § 105-164.13A Service charges on food, beverages, or meals
When a service charge is imposed on food, beverages, or meals, so much of the service charge that does not exceed twenty percent (20%) of...
- § 105-164.13B Food exempt from tax
(a) State Exemption. Food is exempt from the taxes imposed by this Article unless the food is included in one of the subdivisions in this...
- § 105-164.13C Sales and use tax holiday
(a) The taxes imposed by this Article do not apply to the following items of tangible personal property if sold between 12:01 A.M. on the...
- § 105-164.14 Certain refunds authorized
(a) Interstate Carriers. An interstate carrier is allowed a refund, in accordance with this section, of part of the sales and use taxes paid by...
- § 105-164.15 Secretary shall provide forms
The Secretary shall design, prepare, print and furnish to all retailers and wholesale merchants all necessary forms for filing returns and instructions to insure a...
- § 105-164.15A Effective date of rate changes for services and items taxed at combined general rate
(a) Services. The effective date of a rate change for a service taxable under this Article is administered as follows: (1) For a rate increase,...
- § 105-164.16 Returns and payment of taxes
(a) General. Sales and use taxes are payable when a return is due. A return is due quarterly or monthly as specified in this section....
- § 105-164.17 through 105-164.18 Repealed by Session Laws 1993, c. 450, ss. 8, 9
- § 105-164.19 Extension of time for making returns and payment
The Secretary for good cause may extend the time for making any return under the provisions of this Article and may grant such additional time...
- § 105-164.20 Cash or accrual basis of reporting
Any retailer, except a retailer who sells electricity or telecommunications service, may report sales on either the cash or accrual basis of accounting upon making...
- § 105-164.21 Repealed by Session Laws 1987, c. 622, s. 10
- § 105-164.21A Deduction for municipalities that sell electric power
A municipality that pays the retail sales tax imposed by this Article on electricity may deduct from the amount of tax payable by the municipality...
- § 105-164.21B Repealed by Session Laws 2006-151, s. 9, effective January 1, 2007
- § 105-164.22 Retailer must keep records
Every retailer shall keep and preserve suitable records of the gross income, gross receipts and/or gross receipts of sales of such business and such other...
- § 105-164.23 Consumer must keep records
Every consumer shall keep such records, receipts, invoices and other pertinent papers in such form as may be required by the Secretary and all such...
- § 105-164.24 Separate accounting required
Every retailer shall keep separate records disclosing sales of tangible personal property taxable under this Article and sales transactions not taxable because exempt under G.S....
- § 105-164.25 Wholesale merchant must keep records
Every wholesale merchant selling tangible personal property to other merchants for resale or tangible personal property the sale of which is otherwise defined as a...
- § 105-164.26 Presumption that sales are taxable
For the purpose of the proper administration of this Article and to prevent evasion of the retail sales tax, it shall be presumed that all...
- § 105-164.27 Repealed by Session Laws 1961, c. 826, s. 2
- § 105-164.27A Direct pay permit
(a) Tangible Personal Property. A direct pay permit for tangible personal property authorizes its holder to purchase any tangible personal property without paying tax to...
- § 105-164.28 Certificate of resale
(a) Seller's Responsibility. A seller who accepts a certificate of resale from a purchaser of tangible personal property has the burden of proving that the...
- § 105-164.28A Other exemption certificates
(a) Authorization. The Secretary may require a person who purchases tangible personal property that is exempt from tax or is subject to a preferential rate...
- § 105-164.29 Application for certificate of registration by wholesale merchants and retailers
(a) Application. To obtain a certificate of registration, a person must register with the Department. A wholesale merchant or retailer who has more than one...
- § 105-164.29A State government exemption process
(a) Application. To be eligible for the exemption provided in G.S. 105‑164.13(52), a State agency must obtain from the Department a sales tax exemption number....
- § 105-164.30 Secretary or agent may examine books, etc
For the purpose of enforcing the collection of the tax levied by this Article, the Secretary or his duly authorized agent is hereby specifically authorized...
- § 105-164.31 Complete records must be kept for three years
Every retailer, wholesale merchant or consumer as defined by this Article shall secure, maintain and keep for a period of three years a complete record...
- § 105-164.32 Incorrect returns; estimate
In the event any retailer, wholesale merchant or consumer fails to make a return and to pay the tax as provided by this Article or...
- § 105-164.33 through 105-164.34 Repealed by Session Laws 1963, c. 1169, s. 3
- § 105-164.35 Excessive payments; recomputing tax
As soon as practicable after a return is filed, the Secretary shall examine it. If it then appears that the correct amount of tax is...
- § 105-164.36 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-164.37 Bankruptcy, receivership, etc
If any taxpayer subject to the provisions of this Article goes into bankruptcy, receivership or turns over his stock of merchandise by voluntary transfer to...
- § 105-164.38 Tax is a lien
(a) The tax imposed by this Article is a lien upon all personal property of any person who is required by this Article to obtain...
- § 105-164.39 Attachment
In the event any retailer or wholesale merchant is delinquent in the payment of the tax herein provided for, the Secretary may give notice of...
- § 105-164.40 Jeopardy assessment
If the Secretary is of the opinion that the collection of any tax or any amount of tax required to be collected and paid to...
- § 105-164.41 Excess payments; refunds
If upon examination of any return made under this Article, it appears that an amount of tax has been paid in excess of that properly...
- § 105-164.42 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-164.42A Short title
This Part is the "Uniform Sales and Use Tax Administration Act" and may be cited by that name. (2001‑347, s. 1.3; 2005‑276, s. 33.31.)
- § 105-164.42B Definitions
The following definitions apply in this Part: (1) Agreement. Streamlined Agreement, as defined in G.S. 105‑164.3. (2) Certified automated system. Software certified jointly by the...
- § 105-164.42C Authority to enter Agreement
The Secretary is authorized to enter into the Agreement with one or more states to simplify and modernize sales and use tax administration in order...
- § 105-164.42D Relationship to North Carolina law
No provision of the Agreement authorized by this Part invalidates or amends any provision of the law of this State. Adoption of the Agreement by...
- § 105-164.42E Agreement requirements
The Secretary may not enter into the Agreement unless the Agreement requires each state to abide by the following requirements: (1) Uniform state rate. The...
- § 105-164.42F Cooperating sovereigns
The Agreement authorized by this Part is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among...
- § 105-164.42G Effect of Agreement
Entry of this State into the Agreement does not create a cause of action or a defense to an action. No person may challenge any...
- § 105-164.42H Certification of certified automated system and effect of certification
(a) Certification. The Secretary may certify a software program as a certified automated system if the Secretary determines that the program correctly determines all of...
- § 105-164.42I Contract with certified service provider and effect of contract
(a) Certification. The Secretary may certify an entity as a certified service provider if the entity meets all of the following requirements: (1) The entity...
- § 105-164.42J Performance standard for multistate seller
The Secretary may establish a performance standard for a seller that is engaged in business in this State and at least 10 other states and...
- § 105-164.42K Registration and effect of registration
Registration under the Agreement satisfies the registration requirements under this Article. A seller who registers under the Agreement within 12 months after the State becomes...
- § 105-164.42L Databases on taxing jurisdictions
The Secretary may develop databases that provide information on the boundaries of taxing jurisdictions and the tax rates applicable to those taxing jurisdictions. A person...
- § 105-164.43 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-164.43A (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector
(a) Recodified as 105‑164.42H(a) by Session Laws 2001‑347, s. 1.1, effective August 8,2001. See note. (b) Recodified as 105‑164.42I(a) by Session Laws 2001‑347, s. 1.1,...
- § 105-164.43B (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector
Recodified as 105‑164.42I(b) by Session Laws 2001‑347, s. 1.1, effective August 8, 2001. See note. (2000‑120, s. 2; 2001‑347, s. 1.1.)
- § 105-164.43C Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note
- § 105-164.44 Penalty and remedies of Article 9 applicable
All provisions not inconsistent with this Article in Article 9, entitled "General Administration Penalties and Remedies" of Subchapter I of Chapter 105 of the General...
- § 105-164.44A Repealed by Session Laws 1991, c. 45, s. 18
- § 105-164.44B Transfer to Wildlife Resources Fund of taxes on hunting and fishing supplies and equipment
Each fiscal year, the Secretary of Revenue shall transfer at the end of each quarter from the State sales and use tax net collections received...
- § 105-164.44C Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002
- § 105-164.44D Reimbursement for sales tax exemption for purchases by the Department of Transportation
The amount of sales and use tax revenue that is not realized by the General Fund as the result of the sales and use tax...
- § 105-164.44E (Effective April 1, 2003, until June 30, 2010) Transfer to the Dry-Cleaning Solvent Cleanup Fund
At the end of each quarter, the Secretary must transfer to the Dry‑Cleaning Solvent Cleanup Fund established under G.S. 143‑215.104C an amount equal to fifteen...
- § 105-164.44F Distribution of part of telecommunications taxes to cities
(a) Amount. The Secretary must distribute part of the taxes imposed by G.S. 105‑164.4(a)(4c) on telecommunications service and ancillary service. The Secretary must make the...
- § 105-164.44G Distribution of part of tax on modular homes
The Secretary must distribute to counties twenty percent (20%) of the taxes collected under G.S. 105‑164.4(a)(8) on modular homes. The Secretary must make the distribution...
- § 105-164.44H Transfer to State Public School Fund
Each fiscal year, the Secretary of Revenue shall transfer at the end of each quarter from the State sales and use tax net collections received...
- § 105-164.44I Distribution of part of sales tax on video programming service and telecommunications service to counties and cities
(a) Distribution. The Secretary must distribute to the counties and cities part of the taxes imposed by G.S. 105‑164.4(a)(4c) on telecommunications service and G.S. 105‑164.4(a)(6)...
- § 105-164.45 through 105-164.58 Repealed by Session Laws 1971, c. 77, s. 1
- § 105-165 through 105-176 Repealed by Session Laws 1957, c. 1340, s. 5
- § 105-177 through 105-178 Repealed by Session Laws 1951, c. 643, s.5
- § 105-179 Repealed by Session Laws 1957, c. 1340, s. 5
- § 105-180 Repealed by Session Laws 1951, c. 643, s. 5
- § 105-181 Repealed by Session Laws 1957, c. 1340, s. 5
- § 105-182 Repealed by Session Laws 1955, c. 1350, s. 19
- § 105-183 through 105-187 Repealed by Session Laws 1957, c. 1340, s. 5
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.
- § 105-187.30 (Repealed effective January 1, 2010) Definitions
The definitions in G.S. 105‑164.3 apply to this Article, and the following definitions apply to this Article: (1) Dry‑cleaning facility. Defined in G.S. 143‑215.104B. (2)...
- § 105-187.31 (Repealed effective January 1, 2010) Tax imposed
A privilege tax is imposed on a dry‑cleaning solvent retailer at a flat rate for each gallon of dry‑cleaning solvent sold by the retailer to...
- § 105-187.32 (Repealed effective January 1, 2010) Administration
The privilege tax this Article imposes on a dry‑cleaning solvent retailer is an additional State sales tax, and the excise tax this Article imposes on...
- § 105-187.33 (Repealed effective January 1, 2010) Exemptions and refunds
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 by this...
- § 105-187.34 (Repealed effective January 1, 2010) Use of tax proceeds
The Secretary must credit the taxes collected under this Article, less the Department of Revenue's allowance for administrative expenses, to the Dry‑Cleaning Solvent Cleanup Fund....
- § 105-187.35 through 105-187.39 Reserved for future codification purposes
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.
- § 105-188 Gift taxes; classification of beneficiaries; exemptions; rates of tax
(a) State gift taxes, as hereinafter prescribed, are hereby levied upon the shares of the respective beneficiaries in all property within the jurisdiction of this...
- § 105-188.1 Powers of appointment
(a) For purposes of this Article "general power of appointment" shall mean any power of appointment which is exercisable in favor of the individual possessing...
- § 105-189 Transfer for less than adequate and full consideration
Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of...
- § 105-190 Gifts made in property
If the gift is made in property, the fair market value thereof at the date of the gift shall be considered the amount of the...
- § 105-191 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7
- § 105-192 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-193 Lien for tax; collection of tax
The tax imposed by this Article shall be a lien upon all gifts that constitute the basis for the tax for a period of 10...
- § 105-194 Death of donor within three years; time of assessment
If a donor dies within three years after filing a return, gift taxes may be assessed at any time within those three years, or on...
- § 105-195 Tax to be assessed upon actual value of property; manner of determining value of annuities, life estates and interests less than absolute interest
Said taxes shall be assessed upon the actual value of the property at the time of the transfer by gift. If the gift subject to...
- § 105-196 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7
- § 105-197 When return required; due date of tax and return
(a) When Return Required. Anyone who, during the calendar year, gives to a donee a gift of a future interest or one or more taxable...
- § 105-197.1 Federal corrections
If the amount of a taxpayer's net gifts is corrected or otherwise determined by the federal government, the taxpayer must, within six months after being...
Article 7 - Schedule H. Intangible Personal Property.
- § 105-198 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-199, 105-200 Repealed by Session Laws 1985, c. 656, s. 32
- § 105-201 through 105-204 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-205 Repealed by Session Laws 1985, c. 656, s. 32
- § 105-206 through 105-207 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-208 Repealed by Session Laws 1959, c. 1259, s. 9
- § 105-209 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-210 Repealed by Session Laws 1979, c. 179, s. 4
- § 105-211 through 105-212 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-213 Repealed by Session Laws 1995, c. 41, s. 1(b)
- § 105-213.1 Recodified as § 105-275.2 by Session Laws 1995
- § 105-214 through 105-217 Repealed by Session Laws 1995, c. 41, s. 1(b)
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.
- § 105-228.3 Definitions
The following definitions apply in this Article: (1) Article 65 corporation. A corporation subject to Article 65 of Chapter 58 of the General Statutes, regulating...
- § 105-228.4 Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c)
- § 105-228.5 Taxes measured by gross premiums
(a) Tax Levied. A tax is levied in this section on insurers, Article 65 corporations, health maintenance organizations, and self‑insurers. An insurer, health maintenance organization,...
- § 105-228.5A Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association
(a) The following definitions apply in this section: (1) Assessment. An assessment as described in G.S. 58‑48‑35 or an assessment as described in G.S. 58‑62‑41....
- § 105-228.5B (Effective until June 30, 2010) Proceeds credited to High Risk Pool
Within 75 days after the end of each fiscal year, the State Treasurer must transfer from the General Fund to the North Carolina Health Insurance...
- § 105-228.6 Taxes in case of withdrawal from State
Any insurance company which for any cause withdraws from this State or ceases to register and transact new business in this State shall be liable...
- § 105-228.7 Repealed by Session Laws 1987, c. 629, s. 21
- § 105-228.8 Retaliatory premium taxes
(a) When the laws of any other state impose, or would impose, any premium taxes, upon North Carolina companies doing business in the other state...
- § 105-228.9 Commissioner of Insurance to administer portions of Article
The following taxes relating to insurance are collected by the Commissioner of Insurance: (1) Surplus lines tax, G.S. 58‑21‑85. (2) Tax on risk retention groups...
- § 105-228.10 No additional local taxes
No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on...
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.
- § 105-228.90 Scope and definitions
(a) Scope. This Article applies to Subchapters I, V, and VIII of this Chapter, to the annual report filing requirements of G.S. 55‑16‑22, to the...
- § 105-229 Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9
- § 105-230 Charter suspended for failure to report
(a) If a corporation or a limited liability company fails to file any report or return or to pay any tax or fee required by...
- § 105-231 Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k)
- § 105-232 Rights restored; receivership and liquidation
(a) Any corporation or limited liability company whose articles of incorporation, articles of organization, or certificate of authority to do business in this State has...
- § 105-233 Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
- § 105-234 Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006
- § 105-235 Every day's failure a separate offense
The willful failure, refusal, or neglect to observe and comply with any order, direction, or mandate of the Secretary of Revenue, or to perform any...
- § 105-236 Penalties; situs of violations; penalty disposition
(a) Penalties. The following civil penalties and criminal offenses apply: (1) Penalty for Bad Checks. When the bank upon which any uncertified check tendered to...
- § 105-236.1 Enforcement of revenue laws by revenue law enforcement agents
(a) General. The Secretary may appoint employees of the Unauthorized Substances Tax Division to serve as revenue law enforcement officers having the responsibility and subject‑matter...
- § 105-237 Waiver of penalties; installment payments
(a) Waiver. The Secretary may, upon making a record of the reasons therefor, reduce or waive any penalties provided for in this Subchapter. (b) Installment...
- § 105-237.1 Compromise of liability
(a) The Secretary of Revenue, with the approval of the Attorney General, is authorized to compromise the amount of liability of any taxpayer for taxes...
- § 105-238 Tax a debt
Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt...
- § 105-239 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-239.1 Transferee liability
(a) Lien and Liability. Property transferred for an inadequate consideration to a donee, heir, legatee, devisee, distributee, stockholder of a liquidated corporation, or any other...
- § 105-240 Tax upon settlement of fiduciary's account
No final account of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of said court finds, that...
- § 105-240.1 Agreements with respect to domicile
Whenever reasonably necessary in order to facilitate the collection of any tax, the Secretary of Revenue with the consent and approval of the Attorney General,...
- § 105-241 Where and how taxes payable; tax period; liens
(a) Form of Payment. Taxes are payable in the national currency. The Secretary shall prescribe where taxes are to be paid and whether taxes must...
- § 105-241.1 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-241.2 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-241.3 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-241.4 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-241.5 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-241.6 Statute of limitations for refunds
(a) General. The general statute of limitations for obtaining a refund of an overpayment applies unless a different period applies under subsection (b) of this...
- § 105-241.7 Procedure for obtaining a refund
(a) Initiated by Department. The Department must refund an overpayment made by a taxpayer when the Department processes a return and finds all of the...
- § 105-241.8 Statute of limitations for assessments
(a) General. The general statute of limitations for proposing an assessment applies unless a different period applies under subsection (b) of this section. The general...
- § 105-241.9 Procedure for proposing an assessment
(a) Authority. The Secretary may propose an assessment against a taxpayer for tax due from the taxpayer. The Secretary must base a proposed assessment on...
- § 105-241.10 Limit on refunds and assessments after a federal determination
The limitations in this section apply when a taxpayer files a timely return reflecting a federal determination that affects the amount of State tax payable...
- § 105-241.11 Requesting review of proposed denial of refund or proposed assessment
(a) Procedure. A taxpayer who objects to a proposed denial of a refund or a proposed assessment of tax may request a Departmental review of...
- § 105-241.12 Result when taxpayer does not request a review
(a) Refund. If a taxpayer does not file a timely request for a Departmental review of a proposed denial of a refund, the proposed denial...
- § 105-241.13 Action on request for review
(a) Action on Request. If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund or a proposed...
- § 105-241.14 Final determination after Departmental review
(a) Refund. If a taxpayer files a timely request for a Departmental review of a proposed denial of a refund and the Department and the...
- § 105-241.15 Contested case hearing on final determination
A taxpayer who disagrees with a notice of final determination issued by the Department may contest the determination by filing a petition for a contested...
- § 105-241.16 Judicial review of decision after contested case hearing
A taxpayer aggrieved by the final decision in a contested case commenced at the Office of Administrative Hearings may seek judicial review of the decision...
- § 105-241.17 Civil action challenging statute as unconstitutional
A taxpayer who claims that a tax statute is unconstitutional may bring a civil action in the Superior Court of Wake County to determine the...
- § 105-241.18 Reserved for future codification purposes
- § 105-241.19 Declaratory judgments, injunctions, and other actions prohibited
The remedies in G.S. 105‑241.11 through G.S. 105‑241.17 set out the exclusive remedies for disputing the denial of a requested refund, a taxpayer's liability for...
- § 105-241.20 Delivery of notice to the taxpayer
(a) Scope. This section applies to the following notices: (1) A proposed denial of a refund. (2) A proposed assessment. (3) A notice of collection....
- § 105-241.21 Interest on taxes
(a) Rate. The interest rate set by the Secretary applies to interest that accrues on overpayments and assessments of tax. On or before June 1...
- § 105-241.22 Collection of tax
The Department may collect a tax in the following circumstances: (1) When a taxpayer files a return showing tax due with the return and does...
- § 105-241.23 Jeopardy assessment and collection
(a) Action. The Secretary may at any time within the statute of limitations immediately assess and collect any tax the Secretary finds is due from...
- § 105-242 Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
(a) Levy and Sale. If a taxpayer does not pay a tax within 30 days after it is collectible under G.S. 105‑241.22, the Secretary may...
- § 105-242.1 Procedure for attachment and garnishment
(a) Notice. G.S. 105‑242 specifies when intangible property is subject to attachment and garnishment. Before the Department attaches and garnishes intangible property in payment of...
- § 105-243 Taxes recoverable by action
When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and...
- § 105-243.1 Collection of tax debts
(a) Definitions. The following definitions apply in this section: (1) Overdue tax debt. Any part of a tax debt that remains unpaid 90 days or...
- § 105-244 Repealed by Session Laws 1998-212, s. 29A.14(o)
- § 105-244.1 Cancellation of certain assessments
The Secretary of Revenue is hereby authorized, empowered and directed to cancel and abate all assessments made after October 16, 1940, for or on account...
- § 105-245 Failure of sheriff to execute order
If any sheriff of this State shall willfully fail, refuse, or neglect to execute any order directed to him by the Secretary of Revenue and...
- § 105-246 Actions, when tried
All actions or processes brought in any of the superior courts of this State, under provisions of this Subchapter, shall have precedence over any other...
- § 105-247 Municipalities not to levy income and inheritance tax
No city, town, township, or county shall levy any tax on income or inheritance. (1939, c. 158, s. 918.)
- § 105-248 Purpose of State taxes
The taxes levied in this Subchapter are for the expenses of the State government, the appropriations to its educational, charitable, and penal institutions, the interest...
- § 105-248.1 Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007
- § 105-249 Repealed by Session Laws 1998-95, s. 27
- § 105-249.1 Repealed by Session Laws 1998-95, s. 28
- § 105-249.2 Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster
(a) Combat. The Secretary may not assess interest or a penalty against a taxpayer for any period that is disregarded under section 7508 of the...
- § 105-249.3 Repealed by Session Laws 1998-98, s. 19
- § 105-250 Law applicable to foreign corporations
All foreign corporations, and the officers and agents thereof, doing business in this State, shall be subject to all the liabilities and restrictions that are...
- § 105-250.1 Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209
- § 105-251 Type of information a taxpayer must provide
A taxpayer must give information to the Secretary when the Secretary requests the information. The Secretary may request a taxpayer to provide only the following...
- § 105-251.1 Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14
- § 105-252 Returns required
A person who receives from the Secretary any form requiring information shall fill the form out properly and answer each question fully and correctly. If...
- § 105-253 Personal liability when certain taxes not remitted
(a) Any officer, trustee, or receiver of any corporation or limited liability company required to file a report with the Secretary who has custody of...
- § 105-254 Secretary to furnish forms
The Secretary shall prepare forms suitable for carrying out the duties delegated to the Secretary. Upon request, the Secretary shall provide forms to any person...
- § 105-255 Secretary of Revenue to keep records
The Secretary of Revenue shall keep books of account and records of collections of taxes as may be prescribed by the Director of the Budget;...
- § 105-256 Publications prepared by Secretary of Revenue
(a) Publications. The Secretary shall prepare and publish the following: (1) At least every two years, statistics concerning taxes imposed by this Chapter, including amounts...
- § 105-256.1 Corporate annual report
A corporation that files its annual report with the Secretary must pay the amount provided in G.S. 55‑1‑22 when it files the report. Amounts collected...
- § 105-257 Department may charge fee for report or other document
The Secretary of Revenue may charge a fee for a report or another document in an amount that covers copying or publication costs and mailing...
- § 105-258 Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
(a) Secretary May Examine Data and Summon Persons. The Secretary of Revenue, for the purpose of ascertaining the correctness of any return, making a return...
- § 105-258.1 Taxpayer interviews
(a) Scope. This section applies to in‑person interviews between a taxpayer and an officer or employee of the Department relating to the determination or collection...
- § 105-259 Secrecy required of officials; penalty for violation
(a) Definitions. The following definitions apply in this section: (1) Employee or officer. The term includes a former employee, a former officer, and a current...
- § 105-260 Evaluation of Department personnel
The Secretary may not use records of tax enforcement results, or production goals based on these records, as the sole criteria in evaluating employees of...
- § 105-260.1 Delegation of authority to hold hearings
The Secretary of Revenue may delegate to a Deputy or Assistant Secretary of Revenue the authority to hold any hearing required or allowed under this...
- § 105-261 Secretary and deputies to administer oaths
The Secretary of Revenue and such deputies as he may designate shall have the power to administer an oath to any person or to take...
- § 105-262 Rules
(a) The Secretary of Revenue may adopt rules needed to administer a tax collected by the Secretary or to fulfill another duty delegated to the...
- § 105-263 Extensions of time for filing a report or return
The Secretary may extend the time in which a person must file a report or return with the Secretary. To obtain an extension of time...
- § 105-264 Effect of Secretary's interpretation of revenue laws
It is the duty of the Secretary to interpret all laws administered by the Secretary. The Secretary's interpretation of these laws shall be consistent with...
- § 105-265 Repealed by Session Laws 1991, c. 45, s. 19
- § 105-266 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-266.1 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-266.2 Refund of tax paid on substantial income later restored
This section applies to a taxpayer who is subject to the alternative tax under 1341(a)(5) of the Code for the current taxable year because the...
- § 105-267 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-267.1 Repealed by Session Laws 1991, c. 45, s. 30
- § 105-268 Reciprocal comity
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend a like comity to this State....
- § 105-268.1 Agreements to coordinate the administration and collection of taxes
The Secretary of Revenue is hereby authorized, with the approval of the Governor and Council of State, to enter into agreements with the United States...
- § 105-268.2 Expenditures and commitments authorized to effectuate agreements
The Secretary of Revenue with the approval of the Governor and Council of State is authorized and empowered to undertake such commitments and make such...
- § 105-268.3 Returns to be filed and taxes paid pursuant to agreements
Notwithstanding any other provision of law, returns shall be filed and taxes paid in accordance with the provisions of any agreement entered into pursuant to...
- § 105-269 Extraterritorial authority to enforce payment
(a) The Secretary, with the assistance of the Attorney General, is authorized to bring suits in the courts of other states to collect taxes legally...
- § 105-269.1 Local authorities authorized to furnish office space
Boards of county commissioners and governing boards of cities and towns are hereby fully authorized and empowered to furnish adequate and suitable office space for...
- § 105-269.2 Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008
- § 105-269.3 Enforcement of Subchapter V and fuel inspection tax
The State Highway Patrol and law enforcement officers and other appropriate personnel in the Department of Crime Control and Public Safety may assist the Department...
- § 105-269.4 Election to apply income tax refund to following year's tax
Any taxpayer required to file an income tax return under Article 4 of this Subchapter whose return shows that the taxpayer is entitled to a...
- § 105-269.5 Contribution of income tax refund to Wildlife Conservation Account
Any taxpayer entitled to a refund of income taxes under Article 4 of this Chapter may elect to contribute all or part of the refund...
- § 105-269.6 (Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.) Contribution of individual income tax refund to Candidates Financing Fund
An individual entitled to a refund of income taxes under Part 2 of Article 4 of this Chapter may elect to contribute all or part...
- § 105-269.7 through 105-269.12 Reserved for future codification purposes
- § 105-269.13 Debts not collectible under North Carolina law
(a) Debts Not Collectible. The following debts are not collectible and are not subject to execution under Article 28 of Chapter 1 of the General...
- § 105-269.14 (Repealed effective for taxable years beginning on or after January 1, 2010) Payment of use tax with individual income tax
(a) Requirement. An individual who owes use tax that is payable on an annual basis pursuant to G.S. 105‑164.16(d) and who is required to file...
- § 105-269.15 Income tax credits of partnerships
(a) Qualification. A partnership that engages in an activity that is eligible for a tax credit qualifies for the credit as an entity and then...
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.
- § 105-274 Property subject to taxation
(a) All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: (1) Excluded from the tax...
- § 105-275 Property classified and excluded from the tax base
The following classes of property are hereby designated special classes under authority of Article V, Sec. 2(2), of the North Carolina Constitution and shall not...
- § 105-275.1 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
- § 105-275.2 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
- § 105-276 Taxation of intangible personal property
Intangible personal property that is not excluded from taxation under G.S. 105‑275 is subject to this Subchapter. The exclusion of a class of intangible personal...
- § 105-277 Property classified for taxation at reduced rates; certain deductions
(a) through (c) Repealed by Session Laws 1987, c. 813, s. 9, effective for taxable years beginning on or after January 1, 1988. (d) All...
- § 105-277.001 Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
- § 105-277.01 Certain farm products classified for taxation at reduced valuation
Farm products (including crops but excluding poultry and other livestock) held by or for a cooperative stabilization or marketing association or corporation to which they...
- § 105-277.1 Property tax homestead exclusion
(a) (Effective for taxes imposed for taxable years beginning before July 1, 2008) Exclusion. A permanent residence owned and occupied by a qualifying owner is...
- § 105-277.1A Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002
- § 105-277.1B (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Property tax homestead circuit breaker
(a) Classification. A permanent residence owned and occupied by a qualifying owner is designated a special class of property under Article V, Section 2(2) of...
- § 105-277.2 Agricultural, horticultural, and forestland - Definitions
The following definitions apply in G.S. 105‑277.3 through G.S. 105‑277.7: (1) Agricultural land. Land that is a part of a farm unit that is actively...
- § 105-277.3 Agricultural, horticultural, and forestland ¦ Classifications
(a) Classes Defined. The following classes of property are designated special classes of property under authority of Section 2(2) of Article V of the North...
- § 105-277.4 Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes
(a) Application. Property coming within one of the classes defined in G.S. 105‑277.3 is eligible for taxation on the basis of the value of the...
- § 105-277.5 Agricultural, horticultural and forestland - Notice of change in use
Not later than the close of the listing period following a change which would disqualify all or a part of a tract of land receiving...
- § 105-277.6 Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
(a) In determining the amount of the deferred taxes herein provided, the assessor shall use the appraised valuation established in the county's last general revaluation...
- § 105-277.7 Use-Value Advisory Board
(a) Creation and Membership. The Use‑Value Advisory Board is established under the supervision of the Agricultural Extension Service of North Carolina State University. The Director...
- § 105-277.8 Taxation of property of nonprofit homeowners' association
(a) The value of real and personal property owned by a nonprofit homeowners' association shall be included in the appraisals of property owned by members...
- § 105-277.9 Taxation of property inside certain roadway corridors
Real property that lies within a transportation corridor marked on an official map filed under Article 2E of Chapter 136 of the General Statutes is...
- § 105-277.10 Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
Precious metals, including rhodium and platinum, used or held for use directly in manufacturing or processing by a manufacturer as part of industrial machinery is...
- § 105-277.11 Taxation of property subject to a development financing district agreement
Property that is in a development financing district established pursuant to G.S. 160A‑515.1 or G.S. 158-7.3 and that is subject to an agreement entered into...
- § 105-277.12 Antique airplanes
(a) For the purpose of this section, the term "antique airplane" means an airplane that meets all of the following conditions: (1) It is registered...
- § 105-277.13 Taxation of improvements on brownfields
(a) Qualifying improvements on brownfields properties are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and shall...
- § 105-277.14 (Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Taxation of working waterfront property
(a) Definitions. The following definitions apply in this section: (1) Coastal fishing waters. Defined in G.S. 113‑129. (2) Commercial fishing operation. Defined in G.S. 113‑168....
- § 105-278 Historic properties
(a) Real property designated as a historic property by a local ordinance adopted pursuant to former G.S. 160A‑399.4 or designated as a historic landmark by...
- § 105-278.1 Exemption of real and personal property owned by units of government
(a) Real and personal property owned by the United States and, by virtue of federal law, not subject to State and local taxes shall be...
- § 105-278.2 Burial property
(a) Real property set apart for burial purposes shall be exempted from taxation unless it is owned and held for purposes of (i) sale or...
- § 105-278.3 Real and personal property used for religious purposes
(a) Buildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building shall be exempted from...
- § 105-278.4 Real and personal property used for educational purposes
(a) Buildings. Buildings, the land they actually occupy, and additional land reasonably necessary for the convenient use of any such building shall be exempted from...
- § 105-278.5 Real and personal property of religious educational assemblies used for religious and educational purposes
(a) Buildings, the land they actually occupy, and additional adjacent land reasonably necessary for the convenient use of any such building or for the religious...
- § 105-278.6 Real and personal property used for charitable purposes
(a) Real and personal property owned by: (1) A Young Men's Christian Association or similar organization; (2) A home for the aged, sick, or infirm;...
- § 105-278.6A Qualified retirement facility
(a) Classification. Buildings, the land they actually occupy, additional adjacent land reasonably necessary for the convenient use of the buildings, and personal property owned by...
- § 105-278.7 Real and personal property used for educational, scientific, literary, or charitable purposes
(a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from taxation...
- § 105-278.8 Real and personal property used for charitable hospital purposes
(a) Real and personal property held for or owned by a hospital organized and operated as a nonstock, nonprofit, charitable institution (without profit to members...
- § 105-278.9 Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21
- § 105-279 Repealed by Session Laws 1981, c. 819, s. 2
- § 105-280 Repealed by Session Laws 1973, c. 695, s. 4
- § 105-281 Repealed by Session Laws 1973, c. 695, s. 10
- § 105-282 Repealed by Session Laws 1973, c. 695, s. 8
- § 105-282.1 Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax
(a) Application. Every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of establishing that...
- § 105-282.2 through 105-282.6 Reserved for future codification purposes
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.
- § 105-330 Definitions
The following definitions apply in this Article: (1) Classified motor vehicle. A motor vehicle classified under this Article. (1a) (For effective date, see note) Collecting...
- § 105-330.1 Classification of motor vehicles
(a) Classification. All motor vehicles other than the motor vehicles listed in subsection (b) of this section are designated a special class of property under...
- § 105-330.2 Appraisal, ownership, and situs
(a) Date Determined. The value of a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(1) (registered vehicles) shall be determined as of January 1 of...
- § 105-330.3 Assessor's duty to list classified motor vehicles; application for exempt status
(a) (1) Registered Vehicles. The assessor shall list, appraise, and assess all taxable classified motor vehicles for county, municipal, and special district taxes each year...
- § 105-330.4 Due date, interest, and enforcement remedies
(a) (Effective until July 1, 2010) Taxes on a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(2) shall be due on September 1 following the...
- § 105-330.5 (For effective date, see note) Listing and collecting procedures
(a) For classified motor vehicles listed pursuant to G.S. 105‑330.3(a)(1), upon receiving the registration lists from the Division of Motor Vehicles each month, the Property...
- § 105-330.6 Motor vehicle tax year; transfer of plates; surrender of plates
(a) Tax Year. The tax year for a classified motor vehicle listed pursuant to G.S. 105‑330.3(a)(1) and registered under the staggered system begins on the...
- § 105-330.7 (For repeal, see note) List of delinquents sent to Division of Motor Vehicles
On the tenth day of each month the county tax collector shall prepare a list with the name and address of the owner and the...
- § 105-330.8 Deadlines not extended
Except as otherwise provided in this Article, the provisions of G.S. 105‑395.1 and G.S. 103‑5 do not apply to deadlines established in this Article. (1991,...
- § 105-330.9 Antique automobiles
(a) For the purpose of this section, the term "antique automobile" means a motor vehicle that meets all of the following conditions: (1) It is...
- § 105-330.10 (Effective until January 1, 2010) Disposition of interest
The interest collected on unpaid registration fees pursuant to G.S. 105‑330.4 shall be transferred on a monthly basis to the North Carolina Highway Fund for...
- § 105-330.11 through 105-332 Reserved for future codification purposes
Article 23 - Public Service Companies.
- § 105-333 Definitions
The following definitions apply in this Article unless the context requires a different meaning: (1) Airline company. A company engaged in the business of transporting...
- § 105-334 Duty to file report; penalty for failure to file
(a) Every public service company, whether incorporated under the laws of this State or any other state or any foreign nation, whose property is subject...
- § 105-335 Appraisal of property of public service companies
(a) Duty to Appraise. In accordance with the provisions of subsection (b), below, the Department of Revenue shall appraise for taxation the true value of...
- § 105-336 Methods of appraising certain properties of public service companies
(a) Appraising System Property of Public Service Companies Other Than Those Noted in Subsection (b). In determining the true value of each public service company...
- § 105-337 Apportionment of taxable values to this State
With respect to any public service company operating both inside and outside this State, it shall be the duty of the Department of Revenue to...
- § 105-338 Allocation of appraised valuation of system property among local taxing units
(a) State Board's Duty. For purposes of taxation by local taxing units in this State, the Department of Revenue shall allocate the valuations of public...
- § 105-339 Certification of appraised valuations of nonsystem property and locally assigned rolling stock
Having determined the appraised valuations of the nonsystem properties of public service companies in accordance with subdivisions (b)(2) and (b)(3) of G.S. 105‑335 and the...
- § 105-340 Certification of appraised valuations of railroad companies
(a) Having determined the appraised valuation of the "nondistributable" system property of a railroad company, the Department of Revenue shall assign the valuations for taxation...
- § 105-341 Certification of public service company system appraised valuations
Having determined the appraised valuations of public service company system property in accordance with subdivision (b)(1) of G.S. 105‑335 and having allocated the valuations in...
- § 105-342 Notice, hearing, and appeal
(a) Right to Information. Upon written request to the Department of Revenue, any public service company whose property values are subject to appraisal, apportionment, and...
- § 105-343 Penalty for failure to make required reports
Any public service company which fails or refuses to prepare and deliver to the Department of Revenue any report required by this Article shall forfeit...
- § 105-344 Failure to pay tax; remedies; penalty
If any public service company fails or refuses to pay any taxes imposed on its property by any taxing unit of this State, the taxing...
Article 24 - Review and Enforcement of Orders.
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.
- § 105-349 Appointment, term, qualifications, and bond of tax collectors and deputies
(a) Appointment and Term. The governing body of each county and municipality shall appoint a tax collector on or before July 1, 1971, to serve...
- § 105-350 General duties of tax collectors
It shall be the duty of each tax collector: (1) To employ all lawful means to collect all property, dog, license, privilege, and franchise taxes...
- § 105-351 Authority of successor collector
The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the collection...
- § 105-352 Delivery of tax receipts to tax collector; prerequisites; procedure upon default
(a) Time of Delivery. As provided in G.S. 105‑321, upon order of the governing body, the tax receipts shall be delivered to the tax collector...
- § 105-353 Place for collection of taxes
Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for receipt...
- § 105-354 Collections for districts and other units of local government
Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated...
- § 105-355 Creation of tax lien; date as of which lien attaches
(a) Lien on Real Property. Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact...
- § 105-356 Priority of tax liens
(a) On Real Property. The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S....
- § 105-357 Payment of taxes
(a) Medium of Payment. Taxes shall be payable in existing national currency. Deeds to real property, notes of the taxpayer or others, bonds or notes...
- § 105-358 Waiver of penalties; partial payments
(a) Waiver. A tax collector may, upon making a record of the reasons therefor, reduce or waive the penalty imposed on giving a worthless check...
- § 105-359 Prepayments
(a) To Whom Made. Payments of taxes made before the tax receipts have been delivered to the tax collector, herein referred to as prepayments, shall...
- § 105-360 Due date; interest for nonpayment of taxes; discounts for prepayment
(a) Taxes levied under this Subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the taxes...
- § 105-361 Statement of amount of taxes due
(a) Duty to Furnish a Certificate. On the request of any of the persons prescribed in subdivision (a)(1), below, and upon the condition prescribed by...
- § 105-362 Discharge of lien on real property
(a) General Rule. The tax lien on real property shall continue until the principal amount of the taxes plus penalties, interest, and costs allowed by...
- § 105-363 Remedies of cotenants and joint owners of real property
(a) Payment of Taxes on Share of One Cotenant. Any one of several tenants in common or joint tenants (other than copartners) of real property...
- § 105-364 Collection of taxes outside the taxing unit
(a) Duty of Governing Body. It shall be the duty of the governing body of each taxing unit to require reports from the tax collector...
- § 105-365 Preference accorded taxes in liquidation of debtors' estates
In all cases in which a taxpayer's assets are in the hands of a receiver or assignee for the benefit of creditors or are otherwise...
- § 105-366 Remedies against personal property
(a) Authority to Proceed against Personal Property; Relation between Remedies against Personal Property and Remedies against Real Property. All tax collectors shall have authority to...
- § 105-367 Procedure for levy
(a) The levy upon the sale of tangible personal property for tax collection purposes (including levy and sale fees) shall be governed by the laws...
- § 105-368 Procedure for attachment and garnishment
(a) Subject to the provisions of G.S. 105‑356 governing the priority of the lien acquired, the tax collector may attach wages and other compensation, rents,...
- § 105-369 Advertisement of tax liens on real property for failure to pay taxes
(a) Report of Unpaid Taxes That Are Liens on Real Property. In February of each year, the tax collector must report to the governing body...
- § 105-370 to 105-372 Repealed by Session Laws 1983, c. 808, ss. 2-4
- § 105-373 Settlements
(a) Annual Settlement of Tax Collector. (1) Preliminary Report. After July 1 and before he is charged with taxes for the current fiscal year, the...
- § 105-374 Foreclosure of tax lien by action in nature of action to foreclose a mortgage
(a) General Nature of Action. The foreclosure action authorized by this section shall be instituted in the appropriate division of the General Court of Justice...
- § 105-375 In rem method of foreclosure
(a) Intent of Section. It is hereby declared to be the intention of this section that proceedings brought under it shall be strictly in rem....
- § 105-376 Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit
(a) Taxing Unit as Purchaser. Any taxing unit (or two or more taxing units jointly) may bid at a foreclosure sale conducted under G.S. 105‑374...
- § 105-377 Time for contesting validity of tax foreclosure title
Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of...
- § 105-378 Limitation on use of remedies
(a) Use of Remedies Barred. No county or municipality may maintain an action or procedure to enforce any remedy provided by law for the collection...
Article 27 - Refunds and Remedies.
Article 28 - Special Duties to Pay Taxes.
Article 29 - Validations.
Article 30 - General Provisions.
Article Former 30 - General Provisions.
- § 105-399 through 105-403 Repealed by Session Laws 1971, c. 806, s. 3
- § 105-404 Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2
- § 105-405 Repealed by Session Laws 1963, c. 548
- § 105-405.1, 105-406 Repealed by Session Laws 1971, c. 806, s. 3
- § 105-407 Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2
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.
- § 105-430 through 105-435 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-436 Repealed by Session Laws 1991, c. 193, s. 5
- § 105-436.1 Repealed by Session Laws 1985, c. 261, s. 1
- § 105-437 Repealed by Session Laws 1963, c. 1169, s. 6
- § 105-438 through 105-441.1 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-442 Repealed by Session Laws 1991 (Reg. Sess., 1992), c. 913, s. 3
- § 105-443 Repealed by Session Laws 1963, c. 1169, s. 5
- § 105-444 through 105-446.3 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-446.3:1 Repealed by Session Laws 1985, c. 261, s. 1
- § 105-446.4 Repealed by Session Laws 1977, c. 802, s. 50.10
- § 105-446.5 through 105-449A Repealed by Session Laws 1995, c. 390, s. 2
- § 105-449.01 Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1
Article 36A - Special Fuels Tax.
- § 105-449.1 through 105-449.27 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-449.28 Repealed by Session Laws 1981, c. 105, s. 4
- § 105-449.29 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-449.30 through 105-449.31 Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 937, s. 19
- § 105-449.32 Repealed by Session Laws 1993 (Reg. Sess., 1994), c. 745, s. 27
- § 105-449.33 through 105-449.35 Repealed by Session Laws 1995, c. 390, s. 2
- § 105-449.36 Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 1
Article 36B - Tax on Carriers Using Fuel Purchased Outside State.
- § 105-449.37 Definitions; tax liability
(a) Definitions. The following definitions apply in this Article: (1) Motor carrier. A person who operates or causes to be operated on any highway in...
- § 105-449.38 Tax levied
A road tax for the privilege of using the streets and highways of this State is imposed upon every motor carrier on the amount of...
- § 105-449.39 Credit for payment of motor fuel tax
Every motor carrier subject to the tax levied by this Article is entitled to a credit on its quarterly report for tax paid by the...
- § 105-449.40 Secretary may require bond
(a) Authority. The Secretary may require a motor carrier to furnish a bond when any of the following occurs: (1) The motor carrier fails to...
- § 105-449.41 Repealed by Session Laws 2002-108, s. 2, effective January 1, 2003
- § 105-449.42 Payment of tax
The tax levied by this Article is due when a motor carrier files a quarterly report under G.S. 105‑449.45. The amount of tax due is...
- § 105-449.42A Leased motor vehicles
(a) Lessor in Leasing Business. A lessor who is regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation is...
- § 105-449.43 Application of tax proceeds
Tax revenue collected under this Article and tax refunds or credits allowed under this Article shall be allocated among and charged to the funds and...
- § 105-449.44 How to determine the amount of fuel used in the State; presumption of amount used
(a) Calculation. The amount of motor fuel or alternative fuel a motor carrier uses in its operations in this State for a reporting period is...
- § 105-449.45 Reports of carriers
(a) Report. A motor carrier must report its operations to the Secretary on a quarterly basis unless subsection (b) of this section exempts the motor...
- § 105-449.46 Inspection of books and records
The Secretary and his authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor...
- § 105-449.47 Registration of vehicles
(a) Requirement. A motor carrier that is subject to the International Fuel Tax Agreement may not operate or cause to be operated in this State...
- § 105-449.47A Reasons why the Secretary can deny an application for a registration and identification marker
The Secretary may refuse to register and issue an identification marker to an applicant that has done any of the following: (1) Had a registration...
- § 105-449.48 Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
- § 105-449.49 Temporary permits
(a) Issuance. Upon application to the Secretary and payment of a fee of fifty dollars ($50.00), a motor carrier may obtain a temporary permit authorizing...
- § 105-449.50 Application blanks
The Secretary shall prepare forms to be used in making applications in accordance with this Article and the applicant shall furnish all information required by...
- § 105-449.51 Violations declared to be misdemeanors
Any person who operates or causes to be operated on a highway in this State a motor vehicle that does not carry a registration card...
- § 105-449.52 Civil penalties applicable to motor carriers
(a) Penalty. A motor carrier who does any of the following is subject to a civil penalty: (1) Operates in this State or causes to...
- § 105-449.53 Repealed by Session Laws 1963, c. 1169, s. 6
- § 105-449.54 Commissioner of Motor Vehicles made process agent of nonresident motor carriers
By operating a motor vehicle on the highways of this State, a nonresident motor carrier consents to the appointment of the Commissioner of Motor Vehicles...
- § 105-449.55 through 105-449.56 Repealed by Session Laws 1991, c. 42, s. 17
- § 105-449.57 Cooperative agreements between jurisdictions
(a) Authority. The Secretary may enter into cooperative agreements with other jurisdictions for exchange of information in administering the tax imposed by this Article. No...
- § 105-449.58 Reserved for future codification purposes
- § 105-449.59 Reserved for future codification purposes
Article 36C - Gasoline, Diesel, and Blends.
- § 105-449.60 Definitions
The following definitions apply in this Article: (1) Biodiesel. Any fuel or mixture of fuels derived in whole or in part from agricultural products or...
- § 105-449.61 Tax restrictions; administration
(a) No Local Tax. A county or city may not impose a tax on the sale, distribution, or use of motor fuel. (b) No Double...
- § 105-449.62 Nature of tax
This Article imposes a tax on motor fuel to provide revenue for the State's transportation needs and for the other purposes listed in Part 7...
- § 105-449.63 Reserved for future codification purposes
- § 105-449.64 Reserved for future codification purposes
- § 105-449.65 List of persons who must have a license
(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...
- § 105-449.66 Types of importers; restrictions on who can get a license as an importer
(a) Types. An applicant for a license as an importer must indicate the type of importer license sought. The types of importers are as follows:...
- § 105-449.67 List of persons who may obtain a license
A person who is engaged in business as any of the following may obtain a license issued by the Secretary for that business: (1) A...
- § 105-449.68 Restrictions on who can get a license as a distributor
A bulk‑end user of motor fuel may not be licensed as a distributor unless the bulk‑end user also acquires motor fuel from a supplier or...
- § 105-449.69 How to apply for a license
(a) General. To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must...
- § 105-449.70 Supplier election to collect tax on out-of-state removals
(a) Election. An applicant for a license as a supplier may elect on the application to collect the excise tax due this State on motor...
- § 105-449.71 Permissive supplier election to collect tax on out-of-state removals
(a) Election. An out‑of‑state supplier that is not required to have a license under this Part may elect to have a license and thereby become...
- § 105-449.72 Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds
(a) Initial Bond. An applicant for a license as a refiner, a terminal operator, a supplier, an importer, a blender, a permissive supplier, or a...
- § 105-449.73 Reasons why the Secretary can deny an application for a license
The Secretary may refuse to issue a license to an applicant that has done any of the following: (1) Had a license or registration issued...
- § 105-449.74 Issuance of license
Upon approval of an application, the Secretary must issue a license to the applicant. A supplier's license must indicate the category of the supplier. A...
- § 105-449.75 License holder must notify the Secretary of discontinuance of business
A license holder that stops engaging in this State in the business for which the license was issued must give the Secretary written notice of...
- § 105-449.76 Reasons why the Secretary can cancel a license
The Secretary may cancel a license issued under this Article upon the written request of the license holder. The Secretary may summarily cancel the license...
- § 105-449.77 Records and lists of license applicants and license holders
(a) Records. The Secretary must keep a record of the following: (1) Applicants for a license under this Article. (2) Persons to whom a license...
- § 105-449.78 Reserved for future codification purposes
- § 105-449.79 Reserved for future codification purposes
- § 105-449.80 Tax rate
(a) Rate. The motor fuel excise tax rate is a flat rate of seventeen and one‑half cents (17 1/2)a gallon plus a variable wholesale component....
- § 105-449.81 Excise tax on motor fuel
An excise tax at the motor fuel rate is imposed on motor fuel that is: (1) Removed from a refinery or a terminal and, upon...
- § 105-449.82 Liability for tax on removals from a refinery or terminal
(a) Refinery Removal. The excise tax imposed by G.S. 105‑449.81(1) on motor fuel removed from a refinery in this State is payable by the refiner....
- § 105-449.83 Liability for tax on imports
(a) By System Transfer. The excise tax imposed by G.S. 105‑449.81(2) on motor fuel imported by a system transfer to a refinery is payable by...
- § 105-449.83A Liability for tax on fuel grade ethanol
The excise tax imposed by G.S. 105‑449.81(3a) on fuel grade ethanol removed from a storage facility is payable by the fuel alcohol provider. The excise...
- § 105-449.84 Liability for tax on blended fuel
(a) On Blender. The excise tax imposed by G.S. 105‑449.81(4) on blended fuel made in this State is payable by the blender. The number of...
- § 105-449.84A Liability for tax on behind-the-rack transfers
The excise tax imposed by G.S. 105‑449.81(5) on motor fuel transferred within the terminal transfer system is payable by the supplier of the fuel, the...
- § 105-449.85 Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
(a) Tax. An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that exceed one‑half...
- § 105-449.86 Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
(a) Tax. An excise tax at the motor fuel rate is imposed on dyed diesel fuel acquired to operate any of the following: (1) Repealed...
- § 105-449.87 Backup tax and liability for the tax
(a) Tax. An excise tax at the motor fuel rate is imposed on the following: (1) Dyed diesel fuel that is used to operate a...
- § 105-449.88 Exemptions from the excise tax
The excise tax on motor fuel does not apply to the following: (1) Motor fuel removed, by transport truck or another means of transfer outside...
- § 105-449.88A Liability for tax due on motor fuel designated as exempt by the use of cards or codes
(a) Repealed by Session Laws 2006‑162, s. 14(b), effective January 1, 2007, and applicable to motor fuel purchased on or after that date. (b) Exempt...
- § 105-449.89 Removals by out-of-state bulk-end user
An out‑of‑state bulk‑end user may not remove motor fuel from a terminal in this State for use in the state in which the bulk‑end user...
- § 105-449.90 When tax return and payment are due
(a) Filing Periods. The excise tax imposed by this Article is payable when a return is due. A return is due annually or monthly, as...
- § 105-449.90A Payment by supplier of destination state tax collected on exported motor fuel
Tax collected by a supplier on exported motor fuel is payable by the supplier to the destination state. Payments of destination state tax are due...
- § 105-449.91 Remittance of tax to supplier
(a) Distributor. A distributor must remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor...
- § 105-449.92 Notice to suppliers of cancellation or reissuance of certain licenses; effect of notice
(a) Notice to Suppliers. If the Secretary cancels a distributor's license, an exporter's license, or an importer's license, the Secretary must notify all suppliers of...
- § 105-449.93 Percentage discount for licensed distributors and some licensed importers
(a) Repealed by Session Laws 2006‑162, s. 14(d), effective January 1, 2007, and applicable to motor fuel purchased on or after that date. (b) Percentage...
- § 105-449.94 Repealed by Session Laws 2006-162, s. 14(e), effective January 1, 2007, and applicable to motor fuels purchased on or after that date
- § 105-449.95 Quarterly hold harmless for licensed distributors and some licensed importers
(a) Calculation. At the end of each calendar quarter, the Secretary must review the amount of discounts each licensed distributor or licensed importer received under...
- § 105-449.96 Information required on return filed by supplier
A return of a supplier must list all of the following information and any other information required by the Secretary: (1) The number of gallons...
- § 105-449.97 Deductions and discounts allowed a supplier when filing a return
(a) Taxes Not Remitted. When a supplier files a return, the supplier may deduct from the amount of tax payable with the return the amount...
- § 105-449.98 Duties of supplier concerning payments by distributors, exporters, and importers
(a) As Fiduciary. A supplier has a fiduciary duty to remit to the Secretary the amount of tax paid to the supplier by a licensed...
- § 105-449.99 Returns and discounts of importers
(a) Return. A monthly return of a bonded importer, an occasional importer, or a tank wagon importer must contain the following information concerning motor fuel...
- § 105-449.100 Terminal operator to file informational return showing changes in amount of motor fuel at the terminal
A terminal operator must file a monthly informational return with the Secretary that shows the amount of motor fuel received or removed from the terminal...
- § 105-449.101 Motor fuel transporter to file informational return showing deliveries of motor fuel
(a) Requirement. A motor fuel transporter must file a monthly informational return with the Secretary that shows motor fuel transported in this State by the...
- § 105-449.102 Distributor to file return showing exports from a bulk plant
(a) Return. A distributor that exports motor fuel from a bulk plant located in this State must file a monthly return with the Secretary that...
- § 105-449.103 Reserved for future codification purposes
- § 105-449.104 Use of name and account number on return
When a transaction with a person licensed under this Article is required to be reported on a return, the return must state the license holder's...
- § 105-449.105 Refunds upon application for tax paid on exempt fuel, lost fuel, and fuel unsalable for highway use
(a) Exempt Fuel. An entity whose use of motor fuel is exempt from tax may obtain a refund of any motor fuel excise tax the...
- § 105-449.105A Monthly refunds for kerosene
(a) Refund. A distributor who sells kerosene to any of the following may obtain a refund for the excise tax the distributor paid on the...
- § 105-449.106 Quarterly refunds for nonprofit organizations, taxicabs, and special mobile equipment
(a) Nonprofits. A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the...
- § 105-449.107 Annual refunds for off-highway use and use by certain vehicles with power attachments
(a) Off‑Highway. A person who purchases and uses motor fuel for a purpose other than to operate a licensed highway vehicle may receive an annual...
- § 105-449.108 When an application for a refund is due
(a) Due Dates. The due dates of applications for refunds are as follows: Refund Period Due Date Annual April 15 after the end of the...
- § 105-449.109 Repealed by Session Laws 1998-212, s. 29A.14(s)
- § 105-449.110 Review of refund application and payment of refund
(a) Decision. Upon determining that an application for refund is correct, the Secretary must issue the applicant a warrant upon the State Treasurer for the...
- § 105-449.111 Reserved for future codification purposes
- § 105-449.112 Reserved for future codification purposes
- § 105-449.113 Reserved for future codification purposes
- § 105-449.114 Authority for agreement with Eastern Band of Cherokee Indians
(a) By virtue of an Act of June 4, 1924, Pub. L. No. 68‑191, Ch. 253, 43 Stat. 370, Congress and the United States courts...
- § 105-449.115 Shipping document required to transport motor fuel by railroad tank car or transport truck
(a) Issuance. A person may not transport motor fuel by railroad tank car or transport truck unless the person has a shipping document for its...
- § 105-449.115A Shipping document required to transport fuel by tank wagon
(a) Issuance. A person who operates a tank wagon into which motor fuel is loaded at the terminal must comply with the document requirements in...
- § 105-449.116 Repealed by Session Laws 1999-438, s. 25
- § 105-449.117 Penalties for highway use of dyed diesel or other non-tax-paid fuel
(a) Violation. It is unlawful to use dyed diesel fuel in a highway vehicle that is licensed or required to be licensed under Chapter 20...
- § 105-449.118 Civil penalty for buying or selling non-tax-paid motor fuel
A person who dispenses non‑tax‑paid motor fuel into the supply tank of a highway vehicle or who allows non‑tax‑paid motor fuel to be dispensed into...
- § 105-449.118A Civil penalty for refusing to allow the taking of a motor fuel sample
A person who refuses to allow the taking of a motor fuel sample is subject to a civil penalty of one thousand dollars ($1,000). The...
- § 105-449.119 Review of civil penalty assessment
A person who denies liability for a penalty imposed under this Part must pay the penalty and file a request for a Departmental review of...
- § 105-449.120 Acts that are misdemeanors
(a) Class 1. A person who commits any of the following acts is guilty of a Class 1 misdemeanor: (1) Fails to obtain a license...
- § 105-449.121 Record-keeping requirements; inspection authority
(a) What Must Be Kept. A person who is subject to audit under subsection (b) of this section must keep a record of all shipping...
- § 105-449.122 Equipment requirements
(a) Metered Pumps. All motor fuel dispensed at retail must be dispensed from metered pumps that indicate the total amount of fuel measured through the...
- § 105-449.123 Marking requirements for dyed fuel storage facilities
(a) Requirements. A person who is a retailer of dyed motor fuel or who stores both dyed and undyed motor fuel for use by that...
- § 105-449.124 Reserved for future codification purposes
- § 105-449.125 Distribution of tax revenue among various funds and accounts
The Secretary shall allocate the amount of revenue collected under this Article from an excise tax of one‑half cent (1/2) a gallon to the following...
- § 105-449.126 Distribution of part of Highway Fund allocation to Wildlife Resources Fund
The Secretary shall credit to the Wildlife Resources Fund one‑sixth of one percent (1/6 of 1%) of the amount that is allocated to the Highway...
- § 105-449.127 Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006
- § 105-449.128 Reserved for future codification purposes
- § 105-449.129 Reserved for future codification purposes
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.
- § 105-495 Short title
This Article shall be known as the Second One‑Half Cent (1/2) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s....
- § 105-496 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...
- § 105-497 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...
- § 105-498 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...
- § 105-499 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...
- § 105-500 Repealed by Session Laws 1991, c. 689, s. 318
- § 105-501 (Effective until October 1, 2009) Distribution of additional taxes
(a) Method. The Secretary must, on a monthly basis, allocate to each taxing county the net proceeds of the additional one‑half percent (1/2%) sales and...
- § 105-502 Use of additional tax revenue by counties
(a) Sixty percent (60%) of the revenue received by a county under this Article during the first 25 fiscal years in which the tax is...
- § 105-503 Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4
- § 105-504 Repealed by Session Laws 1998-98, s. 32
- § 105-505 through 105-509 Reserved for future codification purposes
Article 43 - [Reserved.]
Article 44 - Third One-Half Cent (1/2 cent) Local Government Sales and Use Tax.
- § 105-515 (Effective until October 1, 2009 ¦ see Editor's note) Short title
- § 105-516 (Effective until October 1, 2009) Limitations
- § 105-517 (Effective until October 1, 2009) Levy
- § 105-518 (Effective until October 1, 2009) County election on adoption of tax
- § 105-519 (Effective until October 1, 2009) Administration of taxes
- § 105-520 (Effective until October 1, 2009) Distribution of taxes
- § 105-521 (Effective until October 1, 2009) Transitional local government hold harmless for repealed reimbursements
(a) Definitions. The following definitions apply in this section: (1) Local government. A county or municipality that received a distribution of local sales taxes in...
- § 105-522 (Effective October 1, 2008 until October 1, 2009) City hold harmless for repealed local taxes
(a) Definitions. The following definitions apply in this section: (1) Eligible municipality. A municipality that was incorporated on or before October 1, 2008, and receives...
- § 105-523 (Effective October 1, 2008 until October 1, 2009) County hold harmless for repealed local taxes
(a) Intent. It is the intent of the General Assembly that each county benefit by at least five hundred thousand dollars ($500,000) annually from the...
- § 105-24 through 105-534 Reserved for future codification purposes
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...
