Chapter 105

805 published sections.

Article 1 - Inheritance Tax

N.C.G.S. § 105-1 — Title and purpose of Subchapter.
N.C.G.S. § 105-1.1 — Supremacy of State Constitution.

Article 2 - Privilege Taxes

N.C.G.S. § 105-33 — Taxes under this Article.
N.C.G.S. § 105-33.1 — Definitions.
N.C.G.S. § 105-41 — (Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals.
N.C.G.S. § 105-83 — Installment paper dealers.
N.C.G.S. § 105-88 — Loan agencies.
N.C.G.S. § 105-103 — Unlawful to operate without license.
N.C.G.S. § 105-105 — Persons, firms, and corporations engaged in more than one business to pay tax on each.
N.C.G.S. § 105-106 — Effect of change in name of firm.
N.C.G.S. § 105-108 — Property used in a licensed business not exempt from taxation.
N.C.G.S. § 105-109 — Obtaining license and paying tax.

Article 2A - Tobacco Products Tax

N.C.G.S. § 105-113.2 — Short title.
N.C.G.S. § 105-113.3 — Scope of tax; administration.
N.C.G.S. § 105-113.4 — Definitions.
N.C.G.S. § 105-113.4A — Licenses.
N.C.G.S. § 105-113.4B — Cancellation or revocation of license.
N.C.G.S. § 105-113.4C — Enforcement of Master Settlement Agreement Provisions.
N.C.G.S. § 105-113.4D — Tax with respect to inventory on effective date of tax increase.
N.C.G.S. § 105-113.4E — Modified risk tobacco products.
N.C.G.S. § 105-113.4F — Delivery sales of certain tobacco products; age verification.
N.C.G.S. § 105-113.4G — Records to be kept.
N.C.G.S. § 105-113.4H — Federal Constitution and statutes.
N.C.G.S. § 105-113.4I — Licenses required.
N.C.G.S. § 105-113.4J — Unlicensed place of business.
N.C.G.S. § 105-113.4K — Criminal penalties.
N.C.G.S. § 105-113.4L — Federal tobacco tax reporting.
N.C.G.S. § 105-113.5 — Tax on cigarettes.
N.C.G.S. § 105-113.6 — Use tax levied.
N.C.G.S. § 105-113.9 — Out-of-state shipments.
N.C.G.S. § 105-113.10 — Manufacturers exempt from paying tax.
N.C.G.S. § 105-113.12 — License required.
N.C.G.S. § 105-113.13 — Secretary may require a bond or irrevocable letter of credit.
N.C.G.S. § 105-113.17 — Identification of dispensers.
N.C.G.S. § 105-113.18 — Payment of tax; reports.
N.C.G.S. § 105-113.21 — Discount; refund.
N.C.G.S. § 105-113.24 — Out-of-State distributors to register and remit tax.
N.C.G.S. § 105-113.27 — Non-tax-paid cigarettes.
N.C.G.S. § 105-113.30 — Records and reports.
N.C.G.S. § 105-113.31 — Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
N.C.G.S. § 105-113.32 — Non-tax-paid cigarettes subject to confiscation.
N.C.G.S. § 105-113.35B — Applicability.
N.C.G.S. § 105-113.36A — (Effective until July 1, 2025) Tax rates; liability for tax.
N.C.G.S. § 105-113.37A — Manufacturer's option.
N.C.G.S. § 105-113.37B — Non-tax-paid products.
N.C.G.S. § 105-113.37C — Discount; refund.
N.C.G.S. § 105-113.38A — Remote seller requirements.
N.C.G.S. § 105-113.38B — (Effective until July 1, 2025) Records.
N.C.G.S. § 105-113.38C — Penalties.
N.C.G.S. § 105-113.39A — (Effective until July 1, 2024) License required.
N.C.G.S. § 105-113.39B — Payment of tax.
N.C.G.S. § 105-113.39C — Bond or irrevocable letter of credit.

Article 2C - Alcoholic Beverage License and Excise Taxes

N.C.G.S. § 105-113.68 — Definitions; scope.
N.C.G.S. § 105-113.69 — License tax; effect of license.
N.C.G.S. § 105-113.70 — Issuance, duration, transfer of license.
N.C.G.S. § 105-113.71 — Nonissuance of license.
N.C.G.S. § 105-113.73 — Misdemeanor.
N.C.G.S. § 105-113.77 — City malt beverage and wine retail licenses.
N.C.G.S. § 105-113.78 — County malt beverage and wine retail licenses.
N.C.G.S. § 105-113.79 — City wholesaler license.
N.C.G.S. § 105-113.80 — Excise taxes on malt beverages, wine, and liquor.
N.C.G.S. § 105-113.81 — Exemptions.
N.C.G.S. § 105-113.82 — Distribution of part of malt beverage and wine taxes.
N.C.G.S. § 105-113.83 — Payment and reporting of excise taxes.
N.C.G.S. § 105-113.83A — Registration and discontinuance requirements; penalties.
N.C.G.S. § 105-113.84 — Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
N.C.G.S. § 105-113.85 — Discount.
N.C.G.S. § 105-113.86 — Bond or irrevocable letter of credit.
N.C.G.S. § 105-113.87 — Refund for excise tax paid on sacramental wine.
N.C.G.S. § 105-113.88 — Record-keeping requirements.
N.C.G.S. § 105-113.89 — Other applicable administrative provisions.

Article 2D - Unauthorized Substances Taxes

N.C.G.S. § 105-113.105 — Purpose.
N.C.G.S. § 105-113.106 — Definitions.
N.C.G.S. § 105-113.107 — Excise tax on unauthorized substances.
N.C.G.S. § 105-113.107A — Exemptions.
N.C.G.S. § 105-113.108 — Reports; revenue stamps.
N.C.G.S. § 105-113.109 — When tax payable.
N.C.G.S. § 105-113.110A — Administration.
N.C.G.S. § 105-113.111 — Assessments.
N.C.G.S. § 105-113.112 — Confidentiality of information.
N.C.G.S. § 105-113.113 — Use of tax proceeds.

Article 2E - Tax on Interactive Sports Wagering Operators

N.C.G.S. § 105-113.125 — Definitions.
N.C.G.S. § 105-113.126 — Tax on interactive sports wagering operators.
N.C.G.S. § 105-113.126A — Registration and discontinuance requirements.
N.C.G.S. § 105-113.127 — Bond or irrevocable letter of credit.
N.C.G.S. § 105-113.128 — Use of tax proceeds.

Article 3 - Franchise Tax

N.C.G.S. § 105-114 — Nature of taxes; definitions.
N.C.G.S. § 105-114.1 — (Effective for taxable years beginning before January 1, 2023) Limited liability companies.
N.C.G.S. § 105-120.2 — Franchise or privilege tax on holding companies.
N.C.G.S. § 105-122 — Franchise or privilege tax on domestic and foreign corporations.
N.C.G.S. § 105-122.1 — Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
N.C.G.S. § 105-125 — Exempt corporations.
N.C.G.S. § 105-127 — When franchise or privilege taxes payable.
N.C.G.S. § 105-129 — Extension of time for filing returns.

Article 3B - Business and Energy Tax Credits

N.C.G.S. § 105-129.15 — Definitions.
N.C.G.S. § 105-129.16D — (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
N.C.G.S. § 105-129.16H — (Repealed) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.
N.C.G.S. § 105-129.16J — Temporary unemployment insurance refundable tax credit.
N.C.G.S. § 105-129.17 — Tax election; cap.
N.C.G.S. § 105-129.18 — Substantiation.
N.C.G.S. § 105-129.19 — Report.

Article 3C - Tax Incentives for Recycling Facilities

N.C.G.S. § 105-129.25 — Definitions.
N.C.G.S. § 105-129.26 — Qualification; forfeiture.
N.C.G.S. § 105-129.27 — Credit for investing in major recycling facility.

Article 3D - Historic Rehabilitation Tax Credits

N.C.G.S. § 105-129.35 — (See note for repeal) Credit for rehabilitating income-producing historic structure.
N.C.G.S. § 105-129.36 — (See note for repeal) Credit for rehabilitating nonincome-producing historic structure.
N.C.G.S. § 105-129.36A — (See note for repeal) Rules; fees.
N.C.G.S. § 105-129.37 — (See note for repeal) Tax credited; credit limitations.
N.C.G.S. § 105-129.38 — (See note for repeal) Report.
N.C.G.S. § 105-129.39 — Sunset.

Article 3E - Low-Income Housing Tax Credits

N.C.G.S. § 105-129.40 — (See Editor's note for repeal) Scope and definitions.
N.C.G.S. § 105-129.41 — (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
N.C.G.S. § 105-129.42 — (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
N.C.G.S. § 105-129.43 — (See Editor's note for repeal) Substantiation.
N.C.G.S. § 105-129.44 — (See note for repeal) Report.
N.C.G.S. § 105-129.45 — Sunset.

Article 3F - Research and Development

N.C.G.S. § 105-129.50 — (See note for repeal) Definitions.
N.C.G.S. § 105-129.51 — (See note for repeal) Taxpayer standards and sunset.
N.C.G.S. § 105-129.52 — (See note for repeal) Tax election; cap.
N.C.G.S. § 105-129.53 — (See note for repeal) Substantiation.
N.C.G.S. § 105-129.54 — (See note for repeal) Report.
N.C.G.S. § 105-129.55 — (See note for repeal) Credit for North Carolina research and development.

Article 3H - Mill Rehabilitation Tax Credit

N.C.G.S. § 105-129.70 — (See note for repeal) Definitions.
N.C.G.S. § 105-129.71 — (See note for repeal) Credit for income-producing rehabilitated mill property.
N.C.G.S. § 105-129.72 — (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
N.C.G.S. § 105-129.73 — (See note for repeal) Tax credited; cap.
N.C.G.S. § 105-129.74 — (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.
N.C.G.S. § 105-129.75 — Sunset and applicable expenditures.
N.C.G.S. § 105-129.75A — (See note for repeal) Report.

Article 3J - Tax Credits for Growing Businesses

N.C.G.S. § 105-129.80 — (See notes) Legislative findings.
N.C.G.S. § 105-129.81 — (See notes) Definitions.
N.C.G.S. § 105-129.82 — (See notes) Sunset; studies.
N.C.G.S. § 105-129.83 — Eligibility; forfeiture.
N.C.G.S. § 105-129.84 — (See notes) Tax election; cap; carryforwards; limitations.
N.C.G.S. § 105-129.85 — (See notes) Fees and reports.
N.C.G.S. § 105-129.86 — (See notes) Substantiation.
N.C.G.S. § 105-129.87 — (See notes) Credit for creating jobs.
N.C.G.S. § 105-129.88 — (See notes) Credit for investing in business property.
N.C.G.S. § 105-129.89 — (See notes) Credit for investment in real property.

Article 3K - Tax Incentives for Railroad Intermodal Facilities

N.C.G.S. § 105-129.95 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
N.C.G.S. § 105-129.96 — (Repealed for taxable years beginning on or after January 1, 2038 – see note) Credit for constructing a railroad intermodal facility.
N.C.G.S. § 105-129.97 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
N.C.G.S. § 105-129.98 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.
N.C.G.S. § 105-129.99 — Sunset.

Article 3L - Historic Rehabilitation Tax Credits Investment Program

N.C.G.S. § 105-129.105 — (See note for repeal) Credit for rehabilitating income-producing historic structure.
N.C.G.S. § 105-129.106 — (See note for repeal) Credit for rehabilitating non-income-producing historic structure.
N.C.G.S. § 105-129.107 — (See note for repeal) Rules; fees.
N.C.G.S. § 105-129.108 — (See note for repeal) Tax credited; credit limitations.
N.C.G.S. § 105-129.109 — (See note for repeal) Report; tracking.
N.C.G.S. § 105-129.110 — Sunset.

Article 4 - Income Tax

N.C.G.S. § 105-130 — Short title.
N.C.G.S. § 105-130.1 — Purpose.
N.C.G.S. § 105-130.2 — Definitions.
N.C.G.S. § 105-130.3 — Corporations.
N.C.G.S. § 105-130.4 — Allocation and apportionment of income for corporations.
N.C.G.S. § 105-130.4A — Market-based sourcing for wholesale content distributors.
N.C.G.S. § 105-130.4B — Market-based sourcing for banks.
N.C.G.S. § 105-130.5 — Adjustments to federal taxable income in determining State net income.
N.C.G.S. § 105-130.5A — Secretary's authority to adjust net income or require a combined return.
N.C.G.S. § 105-130.5B — Adjustments when State decouples from federal accelerated depreciation and expensing.
N.C.G.S. § 105-130.7A — Royalty income reporting option.
N.C.G.S. § 105-130.7B — Limitation on qualified interest for certain indebtedness.
N.C.G.S. § 105-130.8A — Net loss provisions.
N.C.G.S. § 105-130.9 — Contributions.
N.C.G.S. § 105-130.10A — Amortization of equipment mandated by OSHA.
N.C.G.S. § 105-130.11 — Conditional and other exemptions.
N.C.G.S. § 105-130.12 — Real estate investment trusts.
N.C.G.S. § 105-130.14 — Corporations filing consolidated returns for federal income tax purposes.
N.C.G.S. § 105-130.15 — Basis of return of net income.
N.C.G.S. § 105-130.16 — Returns.
N.C.G.S. § 105-130.17 — Time and place of filing returns.
N.C.G.S. § 105-130.19 — When tax must be paid.
N.C.G.S. § 105-130.20 — Federal determinations and amended returns.
N.C.G.S. § 105-130.21 — Information at the source.
N.C.G.S. § 105-130.25 — Credit against corporate income tax for construction of cogenerating power plants.
N.C.G.S. § 105-130.34A — (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2031 – see note) Credit for certain real property donations.
N.C.G.S. § 105-130.46 — (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
N.C.G.S. § 105-131 — Title; definitions; interpretation.
N.C.G.S. § 105-131.1 — Taxation of an S Corporation and its shareholders.
N.C.G.S. § 105-131.1A — Taxation of S Corporation as a taxed pass-through entity.
N.C.G.S. § 105-131.2 — Adjustment and characterization of income.
N.C.G.S. § 105-131.3 — Basis and adjustments.
N.C.G.S. § 105-131.4 — Carryforwards; carrybacks; loss limitation.
N.C.G.S. § 105-131.5 — Part-year resident shareholder.
N.C.G.S. § 105-131.6 — Distributions.
N.C.G.S. § 105-131.7 — Returns; shareholder agreements; mandatory withholding.
N.C.G.S. § 105-131.8 — Tax credits.
N.C.G.S. § 105-133 — (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
N.C.G.S. § 105-134 — (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
N.C.G.S. § 105-151 — (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.
N.C.G.S. § 105-151.12 — (Re-enacted and Recodified.)
N.C.G.S. § 105-153.1 — Short title.
N.C.G.S. § 105-153.2 — Purpose.
N.C.G.S. § 105-153.3 — Definitions.
N.C.G.S. § 105-153.4 — North Carolina taxable income defined.
N.C.G.S. § 105-153.5 — Modifications to adjusted gross income.
N.C.G.S. § 105-153.5A — Net operating loss provisions.
N.C.G.S. § 105-153.6 — Adjustments when State decouples from federal accelerated depreciation and expensing.
N.C.G.S. § 105-153.7 — Individual income tax imposed.
N.C.G.S. § 105-153.8 — Income tax returns.
N.C.G.S. § 105-153.8A — (Effective January 1, 2027) Organ and tissue donor election on income tax returns.
N.C.G.S. § 105-153.9 — (Effective for taxable years beginning before January 1, 2023) Tax credits for income taxes paid to other states by individuals.
N.C.G.S. § 105-153.11 — (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2031 – see note) Credit for certain real property donations.
N.C.G.S. § 105-154 — Information at the source returns.
N.C.G.S. § 105-154.1 — (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity.
N.C.G.S. § 105-155 — Time and place of filing returns; extensions; affirmation.
N.C.G.S. § 105-157 — When tax must be paid.
N.C.G.S. § 105-158 — Taxation of certain Armed Forces personnel and other individuals upon death.
N.C.G.S. § 105-159 — Federal determinations and amended returns.
N.C.G.S. § 105-160 — Short title.
N.C.G.S. § 105-160.1 — Definitions.
N.C.G.S. § 105-160.2 — Imposition of tax.
N.C.G.S. § 105-160.3 — Tax credits.
N.C.G.S. § 105-160.4 — Tax credits for income taxes paid to other states by estates and trusts.
N.C.G.S. § 105-160.5 — Returns.
N.C.G.S. § 105-160.6 — Time and place of filing returns.
N.C.G.S. § 105-160.7 — When tax must be paid.
N.C.G.S. § 105-160.8 — Federal determinations.

Article 4A - Withholding; Estimated Income Tax for Individuals

N.C.G.S. § 105-163.1 — Definitions.
N.C.G.S. § 105-163.1A — Ordained or licensed clergyman may elect to be considered an employee.
N.C.G.S. § 105-163.2 — Employers must withhold taxes.
N.C.G.S. § 105-163.2A — Pension payers must withhold taxes.
N.C.G.S. § 105-163.2B — North Carolina State Lottery Commission must withhold taxes.
N.C.G.S. § 105-163.3 — Certain payers must withhold taxes.
N.C.G.S. § 105-163.4 — Withholding does not create nexus.
N.C.G.S. § 105-163.5 — Employee withholding allowances; certificates.
N.C.G.S. § 105-163.6 — When employer must file returns and pay withheld taxes.
N.C.G.S. § 105-163.6A — Federal determinations.
N.C.G.S. § 105-163.7 — Statement to employees; information to Secretary.
N.C.G.S. § 105-163.8 — Liability of withholding agents.
N.C.G.S. § 105-163.9 — Refund of overpayment to withholding agent.
N.C.G.S. § 105-163.10 — Withheld amounts credited to taxpayer for calendar year.
N.C.G.S. § 105-163.15 — Failure by individual to pay estimated income tax; interest.
N.C.G.S. § 105-163.16 — Overpayment refunded.
N.C.G.S. § 105-163.22 — Reciprocity.
N.C.G.S. § 105-163.23 — Withholding from federal employees.
N.C.G.S. § 105-163.24 — Construction of Article.

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

N.C.G.S. § 105-163.38 — Definitions.
N.C.G.S. § 105-163.39 — Declarations of estimated income tax required.
N.C.G.S. § 105-163.40 — Time for submitting declaration; time and method for paying estimated tax; form of payment.
N.C.G.S. § 105-163.41 — Underpayment.
N.C.G.S. § 105-163.43 — Overpayment refunded.

Article 5 - Sales and Use Tax

N.C.G.S. § 105-164.1 — Short title.
N.C.G.S. § 105-164.2 — Purpose.
N.C.G.S. § 105-164.3 — Definitions.
N.C.G.S. § 105-164.4 — Tax imposed on retailers and certain facilitators.
N.C.G.S. § 105-164.4B — Sourcing principles.
N.C.G.S. § 105-164.4C — Telecommunications service and ancillary service.
N.C.G.S. § 105-164.4D — Bundled transactions.
N.C.G.S. § 105-164.4E — Direct Mail.
N.C.G.S. § 105-164.4F — Accommodation rentals.
N.C.G.S. § 105-164.4G — Entertainment activity.
N.C.G.S. § 105-164.4H — Real property contract.
N.C.G.S. § 105-164.4I — Service contracts.
N.C.G.S. § 105-164.4J — Marketplace-facilitated sales.
N.C.G.S. § 105-164.4K — Property management contracts.
N.C.G.S. § 105-164.4L — Prepared food.
N.C.G.S. § 105-164.6 — Complementary use tax.
N.C.G.S. § 105-164.6A — Voluntary collection of use tax by sellers.
N.C.G.S. § 105-164.7 — Retailer or facilitator to collect sales tax from purchaser as trustee for State.
N.C.G.S. § 105-164.8 — Retailer's obligation to collect tax; remote sales subject to tax.
N.C.G.S. § 105-164.9 — Advertisement to absorb tax unlawful.
N.C.G.S. § 105-164.10 — Retail tax calculation.
N.C.G.S. § 105-164.11 — Excessive and erroneous collections.
N.C.G.S. § 105-164.11A — Refund of tax paid on rescinded sale or cancellation of service.
N.C.G.S. § 105-164.11B — Recover sales tax paid.
N.C.G.S. § 105-164.12A — Electric golf cart and battery charger considered a single article.
N.C.G.S. § 105-164.12B — Tangible personal property sold below cost with conditional contract.
N.C.G.S. § 105-164.12C — Items given away by merchants.
N.C.G.S. § 105-164.13 — Retail sales and use tax.
N.C.G.S. § 105-164.13A — Service charges on food, beverages, or prepared food.
N.C.G.S. § 105-164.13B — Food exempt from tax.
N.C.G.S. § 105-164.13E — Exemption for farmers.
N.C.G.S. § 105-164.13F — Exemption for wildlife managers.
N.C.G.S. § 105-164.14 — Certain refunds authorized.
N.C.G.S. § 105-164.14A — Economic incentive refunds.
N.C.G.S. § 105-164.15A — Effective date of tax changes.
N.C.G.S. § 105-164.16 — Returns and payment of taxes.
N.C.G.S. § 105-164.16A — Reporting option for prepaid meal plans.
N.C.G.S. § 105-164.19 — Extension of time for making returns and payment.
N.C.G.S. § 105-164.20 — Cash or accrual basis of reporting.
N.C.G.S. § 105-164.22 — Record-keeping requirements, inspection authority, and effect of failure to keep records.
N.C.G.S. § 105-164.26 — Presumption that sales are taxable.
N.C.G.S. § 105-164.27A — Direct pay permit.
N.C.G.S. § 105-164.28 — Certificate of exemption.
N.C.G.S. § 105-164.28A — Other exemption certificates.
N.C.G.S. § 105-164.29 — Application for certificate of registration by wholesale merchants, retailers, and facilitators.
N.C.G.S. § 105-164.29A — State government exemption process.
N.C.G.S. § 105-164.29B — Information to counties and cities.
N.C.G.S. § 105-164.30 — Secretary or agent may examine books, etc.
N.C.G.S. § 105-164.32 — Incorrect returns; estimate.
N.C.G.S. § 105-164.37 — Bankruptcy, receivership, etc.
N.C.G.S. § 105-164.38 — Tax is a lien.
N.C.G.S. § 105-164.39 — Attachment.
N.C.G.S. § 105-164.40 — Jeopardy assessment.
N.C.G.S. § 105-164.42A — Short title.
N.C.G.S. § 105-164.42B — Definitions.
N.C.G.S. § 105-164.42C — Authority to enter Agreement.
N.C.G.S. § 105-164.42D — Relationship to North Carolina law.
N.C.G.S. § 105-164.42E — Agreement requirements.
N.C.G.S. § 105-164.42F — Cooperating sovereigns.
N.C.G.S. § 105-164.42G — Effect of Agreement.
N.C.G.S. § 105-164.42H — Certification of certified automated system and effect of certification.
N.C.G.S. § 105-164.42I — Contract with certified service provider and effect of contract.
N.C.G.S. § 105-164.42J — Performance standard for multistate seller.
N.C.G.S. § 105-164.42K — Registration and effect of registration.
N.C.G.S. § 105-164.42L — Liability relief for erroneous information or insufficient notice by Department.
N.C.G.S. § 105-164.43A — (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
N.C.G.S. § 105-164.43B — (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector.
N.C.G.S. § 105-164.43D — Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
N.C.G.S. § 105-164.44 — Penalty and remedies of Article 9 applicable.
N.C.G.S. § 105-164.44E — (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
N.C.G.S. § 105-164.44F — Distribution of part of telecommunications taxes to cities.
N.C.G.S. § 105-164.44H — Transfer to State Public School Fund.
N.C.G.S. § 105-164.44I — Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
N.C.G.S. § 105-164.44J — Supplemental PEG channel support.
N.C.G.S. § 105-164.44K — Distribution of part of tax on electricity to cities.
N.C.G.S. § 105-164.44L — Distribution of part of tax on piped natural gas to cities.
N.C.G.S. § 105-164.44M — Transfer to Highway Fund.

Article 5A - North Carolina Highway Use Tax

N.C.G.S. § 105-187.1 — Definitions.
N.C.G.S. § 105-187.2 — Highway use tax imposed.
N.C.G.S. § 105-187.3 — Rate of tax.
N.C.G.S. § 105-187.4 — Payment of tax.
N.C.G.S. § 105-187.5 — Alternate tax for a limited possession commitment.
N.C.G.S. § 105-187.6 — Exemptions from highway use tax.
N.C.G.S. § 105-187.7 — Credits.
N.C.G.S. § 105-187.8 — Refund for return of purchased motor vehicle.
N.C.G.S. § 105-187.9 — Disposition of tax proceeds.
N.C.G.S. § 105-187.10 — Penalties and remedies.

Article 5B - Scrap Tire Disposal Tax

N.C.G.S. § 105-187.15 — Definitions.
N.C.G.S. § 105-187.16 — Tax imposed.
N.C.G.S. § 105-187.17 — Administration.
N.C.G.S. § 105-187.18 — Exemptions.
N.C.G.S. § 105-187.19 — Use of tax proceeds.

Article 5C - White Goods Disposal Tax

N.C.G.S. § 105-187.20 — Definitions.
N.C.G.S. § 105-187.21 — Tax imposed.
N.C.G.S. § 105-187.22 — Administration.
N.C.G.S. § 105-187.23 — Exemptions and refunds.
N.C.G.S. § 105-187.24 — Use of tax proceeds.

Article 5D - Dry-Cleaning Solvent Tax

N.C.G.S. § 105-187.30 — (See note for repeal of Article) Definitions.
N.C.G.S. § 105-187.31 — (See note for repeal of Article) Tax imposed.
N.C.G.S. § 105-187.32 — (See note for repeal of Article) Administration.
N.C.G.S. § 105-187.33 — (See note for repeal of Article) Exemptions and refunds.
N.C.G.S. § 105-187.34 — (See note for repeal of Article) Use of tax proceeds.
N.C.G.S. § 105-187.35 — Sunset.

Article 5F - Certain Machinery and Equipment

N.C.G.S. § 105-187.51C — (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment.

Article 5G - Solid Waste Disposal Tax

N.C.G.S. § 105-187.60 — Definitions.
N.C.G.S. § 105-187.61 — Tax imposed.
N.C.G.S. § 105-187.62 — Administration.
N.C.G.S. § 105-187.63 — Use of tax proceeds.

Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service

N.C.G.S. § 105-187.70 — Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.

Article 5I - Severance Tax

N.C.G.S. § 105-187.76 — Definitions.
N.C.G.S. § 105-187.77 — Tax on severance of energy minerals.
N.C.G.S. § 105-187.78 — Delivered to Market Value.
N.C.G.S. § 105-187.79 — On-site use exemption from the tax.
N.C.G.S. § 105-187.80 — Returns and payment of tax.
N.C.G.S. § 105-187.81 — Bond or letter of credit required.
N.C.G.S. § 105-187.83 — Royalty owner's records.
N.C.G.S. § 105-187.84 — Permits suspended for failure to report.
N.C.G.S. § 105-187.85 — No local taxation.

Article 5J - (Effective July 1, 2025) Transportation Commerce Tax

N.C.G.S. § 105-187.90 — (Effective July 1, 2025) Definitions.
N.C.G.S. § 105-187.91 — (Effective July 1, 2025) Tax imposed.
N.C.G.S. § 105-187.92 — (Effective July 1, 2025) Registration.
N.C.G.S. § 105-187.93 — (Effective July 1, 2025) Administration.
N.C.G.S. § 105-187.94 — (Effective July 1, 2025) Exemptions and refunds.
N.C.G.S. § 105-187.95 — (Effective July 1, 2025) Use of tax proceeds.

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

N.C.G.S. § 105-228.1 — Defining taxes levied and assessed in this Article.
N.C.G.S. § 105-228.2 — Tax upon freight car line companies.

Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans

N.C.G.S. § 105-228.3 — Definitions.
N.C.G.S. § 105-228.4A — Tax on captive insurance companies.
N.C.G.S. § 105-228.5 — Taxes measured by gross premiums.
N.C.G.S. § 105-228.5A — Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
N.C.G.S. § 105-228.5B — Distribution of part of tax proceeds to High Risk Pool.
N.C.G.S. § 105-228.5C — Transfer to Health Advancement Receipts Special Fund.
N.C.G.S. § 105-228.6 — Taxes in case of withdrawal from State.
N.C.G.S. § 105-228.8 — Retaliatory premium taxes.
N.C.G.S. § 105-228.9 — Commissioner of Insurance to administer portions of Article.
N.C.G.S. § 105-228.10 — No additional local taxes.

Article 8E - Excise Stamp Tax on Conveyances

N.C.G.S. § 105-228.28 — Scope.
N.C.G.S. § 105-228.29 — Exemptions.
N.C.G.S. § 105-228.30 — Imposition of excise tax; distribution of proceeds.
N.C.G.S. § 105-228.32 — Instrument must be marked to reflect tax paid.
N.C.G.S. § 105-228.33 — Taxes recoverable by action.
N.C.G.S. § 105-228.35 — Administrative provisions.
N.C.G.S. § 105-228.37 — Refund of overpayment of tax.

Article 9 - General Administration; Penalties and Remedies

N.C.G.S. § 105-228.90 — Scope and definitions.
N.C.G.S. § 105-230 — Charter suspended for failure to report.
N.C.G.S. § 105-232 — Rights restored; receivership and liquidation.
N.C.G.S. § 105-235 — Every day's failure a separate offense.
N.C.G.S. § 105-236 — Penalties; situs of violations; penalty disposition.
N.C.G.S. § 105-236.1 — Enforcement of revenue laws by revenue law enforcement agents.
N.C.G.S. § 105-237 — Waiver; installment payments.
N.C.G.S. § 105-237.1 — Compromise of liability.
N.C.G.S. § 105-238 — Tax a debt.
N.C.G.S. § 105-239.1 — Transferee liability.
N.C.G.S. § 105-240 — Tax upon settlement of fiduciary's account.
N.C.G.S. § 105-240.1 — Agreements with respect to domicile.
N.C.G.S. § 105-241 — Where and how taxes payable; tax period; liens.
N.C.G.S. § 105-241.01 — Electronic filing of returns.
N.C.G.S. § 105-241.6 — Statute of limitations for refunds.
N.C.G.S. § 105-241.7 — Procedure for obtaining a refund.
N.C.G.S. § 105-241.8 — Statute of limitations for assessments.
N.C.G.S. § 105-241.9 — Procedure for proposing an assessment.
N.C.G.S. § 105-241.10 — Limit on refunds and assessments after a federal determination.
N.C.G.S. § 105-241.11 — Requesting review of a proposed denial of a refund or a proposed assessment.
N.C.G.S. § 105-241.12 — Result when taxpayer does not request a review.
N.C.G.S. § 105-241.13 — Action on request for review.
N.C.G.S. § 105-241.13A — Taxpayer inaction.
N.C.G.S. § 105-241.14 — Final determination after Departmental review.
N.C.G.S. § 105-241.15 — Contested case hearing on final determination.
N.C.G.S. § 105-241.16 — Judicial review of decision after contested case hearing.
N.C.G.S. § 105-241.17 — Civil action challenging statute as unconstitutional.
N.C.G.S. § 105-241.18 — Class actions.
N.C.G.S. § 105-241.19 — Declaratory judgments, injunctions, and other actions prohibited.
N.C.G.S. § 105-241.20 — Delivery of notice to the taxpayer.
N.C.G.S. § 105-241.21 — Interest on taxes.
N.C.G.S. § 105-241.22 — Collection of tax.
N.C.G.S. § 105-241.23 — Jeopardy assessment and collection.
N.C.G.S. § 105-241.24 — Statute of limitations on collections.
N.C.G.S. § 105-242 — Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
N.C.G.S. § 105-242.1 — Procedure for attachment and garnishment.
N.C.G.S. § 105-242.2 — Personal liability when certain taxes not paid.
N.C.G.S. § 105-243 — Taxes recoverable by action.
N.C.G.S. § 105-243.1 — Collection of tax debts.
N.C.G.S. § 105-244.1 — Cancellation of certain assessments.
N.C.G.S. § 105-244.3 — Sales tax base expansion protection act.
N.C.G.S. § 105-244.4 — Reduction of certain sales tax assessments.
N.C.G.S. § 105-244.4A — Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.
N.C.G.S. § 105-245 — Failure of sheriff to execute order.
N.C.G.S. § 105-246 — Actions, when tried.
N.C.G.S. § 105-247 — Municipalities not to levy income and inheritance tax.
N.C.G.S. § 105-248 — Purpose of State taxes.
N.C.G.S. § 105-249.2 — Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
N.C.G.S. § 105-250 — Law applicable to foreign corporations.
N.C.G.S. § 105-251 — Information required of taxpayer and corrections based on information.
N.C.G.S. § 105-251.2 — Compliance informational returns.
N.C.G.S. § 105-252 — Returns required.
N.C.G.S. § 105-252.1 — Use of a TTIN.
N.C.G.S. § 105-254 — Secretary to furnish forms.
N.C.G.S. § 105-254.1 — Identification of veterans on income tax form D-400.
N.C.G.S. § 105-255 — Secretary of Revenue to keep records.
N.C.G.S. § 105-256 — Publications prepared by Secretary of Revenue; report on fraud prevention progress.
N.C.G.S. § 105-256.1 — Corporate annual report.
N.C.G.S. § 105-257 — Department may charge fee for report or other document.
N.C.G.S. § 105-258 — Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
N.C.G.S. § 105-258.1 — Taxpayer interviews.
N.C.G.S. § 105-258.2 — Taxpayer conversations.
N.C.G.S. § 105-258.3 — Power of attorney.
N.C.G.S. § 105-259 — Secrecy required of officials; penalty for violation.
N.C.G.S. § 105-260 — Evaluation of Department personnel.
N.C.G.S. § 105-260.1 — Delegation of authority to hold hearings.
N.C.G.S. § 105-261 — Secretary and deputies to administer oaths.
N.C.G.S. § 105-262 — Rules.
N.C.G.S. § 105-262.1 — Rules to exercise authority under G.S. 105-130.5A.
N.C.G.S. § 105-263 — Timely filing of mailed documents and requests for extensions.
N.C.G.S. § 105-264 — Effect of Secretary's interpretation of revenue laws.
N.C.G.S. § 105-264.1 — Secretary's interpretation applies to local taxes that are based on State taxes.
N.C.G.S. § 105-264.2 — Publication of written determinations.
N.C.G.S. § 105-266.2 — Refund of tax paid on substantial income later restored.
N.C.G.S. § 105-268 — Reciprocal comity.
N.C.G.S. § 105-268.1 — Agreements to coordinate the administration and collection of taxes.
N.C.G.S. § 105-268.2 — Expenditures and commitments authorized to effectuate agreements.
N.C.G.S. § 105-268.3 — Returns to be filed and taxes paid pursuant to agreements.
N.C.G.S. § 105-269 — Extraterritorial authority to enforce payment.
N.C.G.S. § 105-269.1 — Local authorities authorized to furnish office space.
N.C.G.S. § 105-269.3 — Enforcement of Subchapter V and fuel inspection tax.
N.C.G.S. § 105-269.4 — Election to apply income tax refund to following year's tax.
N.C.G.S. § 105-269.5 — Contribution of income tax refund to Wildlife Conservation Account.
N.C.G.S. § 105-269.7 — Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.
N.C.G.S. § 105-269.8 — (Expiring for taxable years beginning on or after January 1, 2030) Contribution by individual for early detection of breast and cervical cancer.
N.C.G.S. § 105-269.13 — Debts not collectible under North Carolina law.
N.C.G.S. § 105-269.14 — Payment of use tax with individual income tax.
N.C.G.S. § 105-269.15 — Income tax credits of partnerships.

Article 10 - Liability for Failure to Levy Taxes

N.C.G.S. § 105-270 — Repeal of laws imposing liability upon governing bodies of local units.

Article 11 - Short Title, Purpose, and Definitions

N.C.G.S. § 105-271 — Official title.
N.C.G.S. § 105-272 — Purpose of Subchapter.
N.C.G.S. § 105-273 — Definitions.

Article 12 - Property Subject to Taxation

N.C.G.S. § 105-274 — Property subject to taxation.
N.C.G.S. § 105-275 — Property classified and excluded from the tax base.
N.C.G.S. § 105-276 — Taxation of intangible personal property.
N.C.G.S. § 105-277 — Property classified for taxation at reduced rates; certain deductions.
N.C.G.S. § 105-277.01 — Certain farm products classified for taxation at reduced valuation.
N.C.G.S. § 105-277.1 — Elderly or disabled property tax homestead exclusion.
N.C.G.S. § 105-277.1B — Property tax homestead circuit breaker.
N.C.G.S. § 105-277.1C — Disabled veteran property tax homestead exclusion.
N.C.G.S. § 105-277.1D — (See note for repeal.) Inventory property tax deferral.
N.C.G.S. § 105-277.1F — Uniform provisions for payment of deferred taxes.
N.C.G.S. § 105-277.02 — (Effective until July 1, 2027) Certain real property held for sale classified for taxation at reduced valuation.
N.C.G.S. § 105-277.2 — Agricultural, horticultural, and forestland – Definitions.
N.C.G.S. § 105-277.03 — (Effective July 1, 2027) Incentive district property tax exclusion.
N.C.G.S. § 105-277.3 — Agricultural, horticultural, and forestland – Classifications.
N.C.G.S. § 105-277.4 — Agricultural, horticultural and forestland – Application; appraisal at use value; notice and appeal; deferred taxes.
N.C.G.S. § 105-277.5 — Agricultural, horticultural and forestland - Notice of change in use.
N.C.G.S. § 105-277.6 — Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
N.C.G.S. § 105-277.7 — Use-Value Advisory Board.
N.C.G.S. § 105-277.8 — Taxation of property of nonprofit homeowners' association.
N.C.G.S. § 105-277.9A — (See note for repeal) Taxation of improved property inside certain roadway corridors.
N.C.G.S. § 105-277.10 — Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
N.C.G.S. § 105-277.11 — Taxation of property subject to a development financing district agreement.
N.C.G.S. § 105-277.12 — Antique airplanes.
N.C.G.S. § 105-277.13 — (Effective for taxes imposed for taxable years beginning before July 1, 2025) Taxation of improvements on brownfields.
N.C.G.S. § 105-277.14 — Taxation of working waterfront property.
N.C.G.S. § 105-277.15 — Taxation of wildlife conservation land.
N.C.G.S. § 105-277.15A — Taxation of site infrastructure land.
N.C.G.S. § 105-277.16 — Taxation of low-income housing property.
N.C.G.S. § 105-277.17 — Taxation of community land trust property.
N.C.G.S. § 105-278 — Historic properties.
N.C.G.S. § 105-278.1 — Exemption of real and personal property owned by units of government.
N.C.G.S. § 105-278.2 — Burial property.
N.C.G.S. § 105-278.3 — Real and personal property used for religious purposes.
N.C.G.S. § 105-278.4 — Real and personal property used for educational purposes.
N.C.G.S. § 105-278.5 — Real and personal property of religious educational assemblies used for religious and educational purposes.
N.C.G.S. § 105-278.6 — Real and personal property used for charitable purposes.
N.C.G.S. § 105-278.6A — Qualified retirement facility.
N.C.G.S. § 105-278.7 — Real and personal property used for educational, scientific, literary, or charitable purposes.
N.C.G.S. § 105-278.8 — Real and personal property used for charitable hospital purposes.
N.C.G.S. § 105-282.1 — (Effective for taxable years beginning before July 1, 2027) Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.

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

N.C.G.S. § 105-282.7 — Taxation of lessees and users of tax-exempt cropland or forestland.
N.C.G.S. § 105-282.8 — Assessment and collection.

Article 13 - Standards for Appraisal and Assessment

N.C.G.S. § 105-283 — Uniform appraisal standards.
N.C.G.S. § 105-284 — Uniform assessment standard.

Article 14 - Time for Listing and Appraising Property for Taxation

N.C.G.S. § 105-285 — Date as of which property is to be listed and appraised.
N.C.G.S. § 105-286 — Time for general reappraisal of real property.
N.C.G.S. § 105-287 — Changing appraised value of real property in years in which general reappraisal is not made.

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

N.C.G.S. § 105-288 — Property Tax Commission.
N.C.G.S. § 105-289 — Duties of Department of Revenue.
N.C.G.S. § 105-290 — Appeals to Property Tax Commission.
N.C.G.S. § 105-291 — Powers of Department and Commission.

Article 16 - County Listing, Appraisal, and Assessing Officials

N.C.G.S. § 105-294 — (Effective until October 1, 2026) County assessor.
N.C.G.S. § 105-295 — Oath of office for assessor.
N.C.G.S. § 105-296 — Powers and duties of assessor.
N.C.G.S. § 105-297 — Assistant assessor.
N.C.G.S. § 105-299 — Employment of experts.
N.C.G.S. § 105-300 — Tax commission.

Article 17 - Administration of Listing

N.C.G.S. § 105-301 — Place for listing real property.
N.C.G.S. § 105-302 — In whose name real property is to be listed.
N.C.G.S. § 105-302.1 — Reports on properties listed in name of unknown owner.
N.C.G.S. § 105-303 — Obtaining information on real property transfers; permanent listing.
N.C.G.S. § 105-304 — Place for listing tangible personal property.
N.C.G.S. § 105-305 — Place for listing intangible personal property.
N.C.G.S. § 105-306 — In whose name personal property is to be listed.
N.C.G.S. § 105-307 — Length of listing period; extension; preliminary work.
N.C.G.S. § 105-308 — Duty to list; penalty for failure.
N.C.G.S. § 105-309 — What the abstract shall contain.
N.C.G.S. § 105-310 — Affirmation; penalty for false affirmation.
N.C.G.S. § 105-310.1 — Electronic listing of personal property.
N.C.G.S. § 105-311 — Listing and signing affirmation; use of agents, mail, and electronic listing.
N.C.G.S. § 105-312 — Discovered property; appraisal; penalty.

Article 18 - Reports in Aid of Listing

N.C.G.S. § 105-313 — Report of property by multi-county business.
N.C.G.S. § 105-315 — Report by persons having custody of tangible personal property of others.
N.C.G.S. § 105-316 — Reports by house trailer park, marina, and aircraft storage facility operators.
N.C.G.S. § 105-316.1 — Tax permit required to move mobile home.
N.C.G.S. § 105-316.2 — Requirements for obtaining permit.
N.C.G.S. § 105-316.3 — Issuance of permits.
N.C.G.S. § 105-316.4 — Issuance of permits under repossession.
N.C.G.S. § 105-316.5 — Form of permit.
N.C.G.S. § 105-316.6 — Penalties for violations.
N.C.G.S. § 105-316.7 — Mobile home defined.
N.C.G.S. § 105-316.8 — Taxable situs not presumed.

Article 19 - Administration of Real and Personal Property Appraisal

N.C.G.S. § 105-317 — Appraisal of real property; adoption of schedules, standards, and rules.
N.C.G.S. § 105-317.1 — Appraisal of personal property; elements to be considered.
N.C.G.S. § 105-317.2 — Report on transfers of real property.

Article 20 - Approval, Preparation, Disposition of Records

N.C.G.S. § 105-318 — Forms for listing, appraising, and assessing property.
N.C.G.S. § 105-319 — Tax records; preparation of scroll and tax book.
N.C.G.S. § 105-320 — Tax receipts; preparation.
N.C.G.S. § 105-321 — Disposition of tax records and receipts; order of collection.

Article 21 - Review and Appeals of Listings and Valuations

N.C.G.S. § 105-322 — County board of equalization and review.
N.C.G.S. § 105-323 — Giving effect to decisions of the board of equalization and review.
N.C.G.S. § 105-325 — Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
N.C.G.S. § 105-325.1 — Special committee for motor vehicle appeals.

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

N.C.G.S. § 105-326 — Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
N.C.G.S. § 105-327 — Appraisal and assessment of property subject to city and town taxation.
N.C.G.S. § 105-328 — Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.

Article 22A - Motor Vehicles

N.C.G.S. § 105-330 — Definitions.
N.C.G.S. § 105-330.1 — Classification of motor vehicles.
N.C.G.S. § 105-330.2 — Appraisal, ownership, and situs.
N.C.G.S. § 105-330.3 — Listing requirements for classified motor vehicles; application for exempt status.
N.C.G.S. § 105-330.4 — Due date, interest, and enforcement remedies.
N.C.G.S. § 105-330.5 — Notice required; distribution and collection fees.
N.C.G.S. § 105-330.6 — Motor vehicle tax year; transfer of plates; surrender of plates.
N.C.G.S. § 105-330.8 — Deadlines not extended.
N.C.G.S. § 105-330.9 — Antique automobiles.
N.C.G.S. § 105-330.10 — Disposition of interest.
N.C.G.S. § 105-330.11 — Memorandum of understanding.

Article 23 - Public Service Companies

N.C.G.S. § 105-333 — Definitions.
N.C.G.S. § 105-334 — Duty to file report; penalty for failure to file.
N.C.G.S. § 105-335 — Appraisal of property of public service companies.
N.C.G.S. § 105-336 — Methods of appraising certain properties of public service companies.
N.C.G.S. § 105-337 — Apportionment of taxable values to this State.
N.C.G.S. § 105-338 — Allocation of appraised valuation of public service property among local taxing units.
N.C.G.S. § 105-339 — Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.
N.C.G.S. § 105-340 — Certification of appraised valuations of railroad companies.
N.C.G.S. § 105-341 — Certification of public service company system appraised valuations.
N.C.G.S. § 105-342 — Notice, hearing, and appeal.
N.C.G.S. § 105-343 — Penalty for failure to make required reports.
N.C.G.S. § 105-344 — Failure to pay tax; remedies; penalty.

Article 24 - Review and Enforcement of Orders

N.C.G.S. § 105-345 — Right of appeal.
N.C.G.S. § 105-345.1 — No evidence admitted on appeal; remission for further evidence.
N.C.G.S. § 105-345.2 — Record on appeal; extent of review.
N.C.G.S. § 105-345.3 — Relief pending review on appeal.
N.C.G.S. § 105-345.4 — Appeal to Supreme Court.
N.C.G.S. § 105-345.5 — Judgment on appeal enforced by mandamus.
N.C.G.S. § 105-346 — Peremptory mandamus to enforce order when no appeal.

Article 25 - Levy of Taxes and Presumption of Notice

N.C.G.S. § 105-347 — Levy of property taxes.
N.C.G.S. § 105-348 — All interested persons charged with notice of taxes.

Article 26 - Collection and Foreclosure of Taxes

N.C.G.S. § 105-349 — Appointment, term, qualifications, and bond of tax collectors and deputies.
N.C.G.S. § 105-350 — General duties of tax collectors.
N.C.G.S. § 105-351 — Authority of successor collector.
N.C.G.S. § 105-352 — Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
N.C.G.S. § 105-353 — Place for collection of taxes.
N.C.G.S. § 105-354 — Collections for districts and other units of local government.
N.C.G.S. § 105-355 — Creation of tax lien; date as of which lien attaches.
N.C.G.S. § 105-356 — Priority of tax liens.
N.C.G.S. § 105-357 — Payment of taxes.
N.C.G.S. § 105-358 — Waiver of penalties; partial payments.
N.C.G.S. § 105-359 — Prepayments.
N.C.G.S. § 105-360 — Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
N.C.G.S. § 105-361 — Statement of amount of taxes due.
N.C.G.S. § 105-362 — Discharge of lien on real property.
N.C.G.S. § 105-363 — Remedies of cotenants and joint owners of real property.
N.C.G.S. § 105-364 — Collection of taxes outside the taxing unit.
N.C.G.S. § 105-365 — Preference accorded taxes in liquidation of debtors' estates.
N.C.G.S. § 105-365.1 — When and against whom collection remedies may be used.
N.C.G.S. § 105-366 — Remedies against personal property.
N.C.G.S. § 105-367 — Procedure for levy.
N.C.G.S. § 105-368 — Procedure for attachment and garnishment.
N.C.G.S. § 105-369 — Advertisement of tax liens on real property for failure to pay taxes.
N.C.G.S. § 105-373 — Settlements.
N.C.G.S. § 105-374 — Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
N.C.G.S. § 105-375 — In rem method of foreclosure.
N.C.G.S. § 105-376 — Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
N.C.G.S. § 105-377 — Time for contesting validity of tax foreclosure title.
N.C.G.S. § 105-378 — Limitation on use of remedies.

Article 27 - Refunds and Remedies

N.C.G.S. § 105-379 — Restriction on use of injunction and claim and delivery.
N.C.G.S. § 105-380 — No taxes to be released, refunded, or compromised.
N.C.G.S. § 105-381 — Taxpayer's remedies.

Article 28 - Special Duties to Pay Taxes

N.C.G.S. § 105-383 — Fiduciaries to pay taxes.
N.C.G.S. § 105-384 — Duties and liabilities of life tenant.
N.C.G.S. § 105-385 — Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
N.C.G.S. § 105-386 — Tax paid by holder of lien; remedy.

Article 30 - General Provisions

N.C.G.S. § 105-394 — Immaterial irregularities.
N.C.G.S. § 105-395 — Application and effective date of Subchapter.
N.C.G.S. § 105-395.1 — Applicable date when due date falls on weekend, holiday, or closure date.

Article 36B - Tax on Motor Carriers

N.C.G.S. § 105-449.37 — Definitions; tax liability; application.
N.C.G.S. § 105-449.38 — Tax levied.
N.C.G.S. § 105-449.39 — Credit for payment of motor fuel tax.
N.C.G.S. § 105-449.40 — Secretary may require bond.
N.C.G.S. § 105-449.42 — Payment of tax.
N.C.G.S. § 105-449.42A — Leased motor vehicles.
N.C.G.S. § 105-449.43 — Application of tax proceeds.
N.C.G.S. § 105-449.44 — How to determine the amount of fuel used in the State; presumption of amount used.
N.C.G.S. § 105-449.45 — Returns of carriers.
N.C.G.S. § 105-449.46 — Record-keeping requirements; inspection authority.
N.C.G.S. § 105-449.47 — Licensure of vehicles.
N.C.G.S. § 105-449.47A — Denial of license application and decal issuance.
N.C.G.S. § 105-449.47B — Revocation of license.
N.C.G.S. § 105-449.49 — Temporary permits.
N.C.G.S. § 105-449.51 — Violations declared to be misdemeanors.
N.C.G.S. § 105-449.52 — Civil penalties applicable to motor carriers.
N.C.G.S. § 105-449.54 — Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
N.C.G.S. § 105-449.57 — Cooperative agreements between jurisdictions.

Article 36C - Gasoline, Diesel, and Blends

N.C.G.S. § 105-449.60 — Definitions.
N.C.G.S. § 105-449.61 — Tax restrictions; administration.
N.C.G.S. § 105-449.62 — Nature of tax.
N.C.G.S. § 105-449.65 — List of persons who must have a license.
N.C.G.S. § 105-449.66 — Importer licensing.
N.C.G.S. § 105-449.67 — List of persons who may obtain a license.
N.C.G.S. § 105-449.68 — Restrictions on who can get a license as a distributor.
N.C.G.S. § 105-449.69 — How to apply for a license.
N.C.G.S. § 105-449.69A — Temporary license during disaster response period.
N.C.G.S. § 105-449.70 — Supplier election to collect tax on out-of-state removals.
N.C.G.S. § 105-449.71 — Permissive supplier election to collect tax on out-of-state removals.
N.C.G.S. § 105-449.72 — Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
N.C.G.S. § 105-449.73 — Denial of license application.
N.C.G.S. § 105-449.74 — Issuance of license.
N.C.G.S. § 105-449.75 — Licensee must notify the Secretary of discontinuance of business.
N.C.G.S. § 105-449.76 — Cancellation or revocation of license.
N.C.G.S. § 105-449.77 — Records and lists of license applicants and license holders.
N.C.G.S. § 105-449.80 — Tax rate.
N.C.G.S. § 105-449.81 — Excise tax on motor fuel.
N.C.G.S. § 105-449.82 — Liability for tax on removals from a refinery or terminal.
N.C.G.S. § 105-449.83 — Liability for tax on imports.
N.C.G.S. § 105-449.83A — Liability for tax on fuel grade ethanol and biodiesel.
N.C.G.S. § 105-449.84 — Liability for tax on blended fuel.
N.C.G.S. § 105-449.84A — Liability for tax on behind-the-rack transfers.
N.C.G.S. § 105-449.85 — Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
N.C.G.S. § 105-449.86 — Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
N.C.G.S. § 105-449.87 — Backup tax and liability for the tax.
N.C.G.S. § 105-449.88 — Exemptions from the excise tax.
N.C.G.S. § 105-449.88A — Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
N.C.G.S. § 105-449.89 — Restrictions on removal of motor fuel from terminal.
N.C.G.S. § 105-449.90 — When tax return and payment are due.
N.C.G.S. § 105-449.90A — Payment by supplier of destination state tax collected on exported motor fuel.
N.C.G.S. § 105-449.91 — Remittance of tax to supplier.
N.C.G.S. § 105-449.92 — Notice to suppliers of cancellation, revocation, or reissuance of certain licenses; effect of notice.
N.C.G.S. § 105-449.93 — Percentage discount for licensed distributors and some licensed importers.
N.C.G.S. § 105-449.96 — Information required on return filed by supplier.
N.C.G.S. § 105-449.97 — Deductions and discounts allowed a supplier when filing a return.
N.C.G.S. § 105-449.98 — Duties of supplier concerning payments by distributors, exporters, and importers.
N.C.G.S. § 105-449.99 — Returns and discounts of importers.
N.C.G.S. § 105-449.100 — Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
N.C.G.S. § 105-449.101 — Motor fuel transporter to file informational return showing deliveries of motor fuel.
N.C.G.S. § 105-449.102 — Distributor to file return showing exports from a bulk plant.
N.C.G.S. § 105-449.104 — Use of name and account number on return.
N.C.G.S. § 105-449.105 — Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.
N.C.G.S. § 105-449.105A — Monthly refunds for kerosene.
N.C.G.S. § 105-449.105B — Monthly hold harmless refunds for licensed distributors and some licensed importers.
N.C.G.S. § 105-449.106 — Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use.
N.C.G.S. § 105-449.107 — Annual refunds for certain vehicles with power attachments.
N.C.G.S. § 105-449.107A — Sales tax due on motor fuel.
N.C.G.S. § 105-449.108 — When an application for a refund is due.
N.C.G.S. § 105-449.110 — Review of refund application and payment of refund.
N.C.G.S. § 105-449.114 — Authority for agreement with Eastern Band of Cherokee Indians.
N.C.G.S. § 105-449.115 — Shipping document required to transport motor fuel by railroad tank car or transport truck.
N.C.G.S. § 105-449.115A — Shipping document required to transport fuel by tank wagon.
N.C.G.S. § 105-449.117 — Penalties for highway use of dyed diesel or other non-tax-paid fuel.
N.C.G.S. § 105-449.118 — Civil penalty for buying or selling non-tax-paid motor fuel.
N.C.G.S. § 105-449.118A — Civil penalty for refusing to allow the taking of a motor fuel sample.
N.C.G.S. § 105-449.119 — Review of civil penalty assessment.
N.C.G.S. § 105-449.120 — Acts that are misdemeanors.
N.C.G.S. § 105-449.121 — Record-keeping requirements; inspection authority.
N.C.G.S. § 105-449.122 — Equipment requirements.
N.C.G.S. § 105-449.123 — Marking requirements for dyed fuel storage facilities.
N.C.G.S. § 105-449.125 — Distribution of tax revenue among various funds and accounts.
N.C.G.S. § 105-449.126 — Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.

Article 36D - Alternative Fuel

N.C.G.S. § 105-449.130 — Definitions.
N.C.G.S. § 105-449.131 — List of persons who must have a license.
N.C.G.S. § 105-449.132 — How to apply for a license.
N.C.G.S. § 105-449.133 — Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
N.C.G.S. § 105-449.134 — Denial, revocation, or cancellation of license.
N.C.G.S. § 105-449.135 — Issuance of license; notification of changes.
N.C.G.S. § 105-449.136 — Tax on alternative fuel.
N.C.G.S. § 105-449.137 — Liability for and payment of the tax.
N.C.G.S. § 105-449.138 — Requirements for bulk end-users and retailers.
N.C.G.S. § 105-449.139 — Miscellaneous provisions.

Article 38 - Equitable Distribution between Local Governments

N.C.G.S. § 105-458 — Apportionment of payments in lieu of taxes between local units.
N.C.G.S. § 105-459 — Proration of T.V.A. funds.
N.C.G.S. § 105-460 — Distribution of funds by State Treasurer.
N.C.G.S. § 105-461 — Duty of finance officer, etc.
N.C.G.S. § 105-462 — Local units entitled to benefits; prerequisite for payments.

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

N.C.G.S. § 105-463 — Short title.
N.C.G.S. § 105-464 — Purpose and intent.
N.C.G.S. § 105-465 — County election as to adoption of local sales and use tax.
N.C.G.S. § 105-466 — Levy of tax.
N.C.G.S. § 105-467 — Scope of sales tax.
N.C.G.S. § 105-468 — Scope of use tax.
N.C.G.S. § 105-468.1 — Certain building materials exempt from sales and use taxes.
N.C.G.S. § 105-469 — Secretary to collect and administer local sales and use tax.
N.C.G.S. § 105-471 — Retailer to collect sales tax.
N.C.G.S. § 105-472 — Disposition and distribution of taxes collected.
N.C.G.S. § 105-473 — Repeal of levy.
N.C.G.S. § 105-474 — Definitions; construction of Article; remedies and penalties.

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

N.C.G.S. § 105-480 — Short title.
N.C.G.S. § 105-481 — Purpose and intent.
N.C.G.S. § 105-482 — Limitations.
N.C.G.S. § 105-483 — Levy and collection of additional taxes.
N.C.G.S. § 105-484 — Form of ballot.
N.C.G.S. § 105-486 — Distribution of additional taxes.
N.C.G.S. § 105-487 — Use of additional tax revenue by counties.

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

N.C.G.S. § 105-495 — Short title.
N.C.G.S. § 105-496 — Purpose and intent.
N.C.G.S. § 105-497 — Limitations.
N.C.G.S. § 105-498 — Levy and collection of additional taxes.
N.C.G.S. § 105-499 — Form of ballot.
N.C.G.S. § 105-501 — Distribution of additional taxes.
N.C.G.S. § 105-502 — Use of additional tax revenue by counties.

Article 43 - Local Government Sales and Use Taxes for Public Transportation

N.C.G.S. § 105-506 — Short title; purpose.
N.C.G.S. § 105-506.1 — Definitions.
N.C.G.S. § 105-506.2 — Exemption of food.
N.C.G.S. § 105-507 — Limitations.
N.C.G.S. § 105-507.1 — Local election on adoption of sales and use tax.
N.C.G.S. § 105-507.2 — Levy, collection, and repeal of sales and use tax.
N.C.G.S. § 105-507.3 — (Effective until contingency met – see note) Distribution and use of taxes.
N.C.G.S. § 105-507.4 — Applicability.
N.C.G.S. § 105-508 — Special districts.
N.C.G.S. § 105-508.1 — Limitations.
N.C.G.S. § 105-508.2 — Distribution and use of taxes.
N.C.G.S. § 105-509 — Local election on adoption of sales and use tax – regional public transportation authority.
N.C.G.S. § 105-509.1 — Levy and collection of sales and use tax - regional public transportation authority.
N.C.G.S. § 105-510 — Local election on adoption of sales and use tax – regional transportation authority.
N.C.G.S. § 105-510.1 — Levy and collection of sales and use tax - regional transportation authority.
N.C.G.S. § 105-511 — Applicability.
N.C.G.S. § 105-511.1 — Limitations.
N.C.G.S. § 105-511.2 — Local election on adoption of sales and use tax.
N.C.G.S. § 105-511.3 — Levy and collection of sales and use tax.
N.C.G.S. § 105-511.4 — Distribution and use of taxes.

Article 44 - Local Government Hold Harmless and Allocation Provisions

N.C.G.S. § 105-522 — City hold harmless for repealed local taxes.
N.C.G.S. § 105-523 — County hold harmless for repealed local taxes.
N.C.G.S. § 105-524 — Distribution of additional sales tax revenue for economic development, public education, and community colleges.

Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax

N.C.G.S. § 105-535 — Short title.
N.C.G.S. § 105-536 — Limitations.
N.C.G.S. § 105-537 — Levy.
N.C.G.S. § 105-538 — Administration of taxes.

Article 50 - Regional Transit Authority Vehicle Rental Tax

N.C.G.S. § 105-550 — Definitions.
N.C.G.S. § 105-551 — Tax on gross receipts authorized.
N.C.G.S. § 105-552 — Collection and administration of gross receipts tax.
N.C.G.S. § 105-553 — Exemptions and refunds.
N.C.G.S. § 105-554 — Use of tax proceeds.
N.C.G.S. § 105-555 — Repeal of tax or decrease in tax rate.

Article 51 - Regional Transit Authority Registration Tax

N.C.G.S. § 105-560 — Definitions.
N.C.G.S. § 105-561 — Authority registration tax authorized.
N.C.G.S. § 105-562 — Collection and scope.
N.C.G.S. § 105-563 — Modification or repeal of tax.
N.C.G.S. § 105-564 — Distribution and use of proceeds.

Article 52 - County Vehicle Registration Tax

N.C.G.S. § 105-570 — County Vehicle Registration Tax; shared with municipalities.