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- N.C. Gen. Stat. § 105-113.39B · Payment of tax.
- N.C. Gen. Stat. § 105-113.39C · Bond or irrevocable letter of credit.
- N.C. Gen. Stat. § 105-113.39D · Repealed by Session Laws 2023-11, s. 1.1(a), effective July 1, 2022.
- N.C. Gen. Stat. § 105-113.40 · Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
- N.C. Gen. Stat. § 105-113.40A · Repealed by Session Laws 2021-180, s. 42.9(f), effective July 1, 2022.
- N.C. Gen. Stat. §§ 105-113.41 through 105-113.67 · Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999.
- N.C. Gen. Stat. § 105-113.68 · Definitions; scope.
- N.C. Gen. Stat. § 105-113.69 · License tax; effect of license.
- N.C. Gen. Stat. § 105-113.70 · Issuance, duration, transfer of license.
- N.C. Gen. Stat. § 105-113.71 · Nonissuance of license.
- N.C. Gen. Stat. § 105-113.72 · Repealed by Session Laws 1998-95, s. 17.
- N.C. Gen. Stat. § 105-113.73 · Misdemeanor.
- N.C. Gen. Stat. § 105-113.74 · Repealed by Session Laws 1998-95, s. 18.
- N.C. Gen. Stat. § 105-113.75 · Repealed by Session Laws 1998-95, s. 19.
- N.C. Gen. Stat. § 105-113.76 · Repealed by Session Laws 1998-95, s. 20.
- N.C. Gen. Stat. § 105-113.77 · City malt beverage and wine retail licenses.
- N.C. Gen. Stat. § 105-113.78 · County malt beverage and wine retail licenses.
- N.C. Gen. Stat. § 105-113.79 · City wholesaler license.
- N.C. Gen. Stat. § 105-113.80 · Excise taxes on malt beverages, wine, and liquor.
- N.C. Gen. Stat. § 105-113.81 · Exemptions.
- N.C. Gen. Stat. § 105-113.81A · Repealed by Session Laws 2009-451, s. 14.19(f), effective July 1, 2009.
- N.C. Gen. Stat. § 105-113.82 · Distribution of part of malt beverage and wine taxes.
- N.C. Gen. Stat. § 105-113.83 · Payment and reporting of excise taxes.
- N.C. Gen. Stat. § 105-113.83A · Registration and discontinuance requirements; penalties.
- N.C. Gen. Stat. § 105-113.84 · Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
- N.C. Gen. Stat. § 105-113.85 · Discount.
- N.C. Gen. Stat. § 105-113.86 · Bond or irrevocable letter of credit.
- N.C. Gen. Stat. § 105-113.87 · Refund for excise tax paid on sacramental wine.
- N.C. Gen. Stat. § 105-113.88 · Record-keeping requirements.
- N.C. Gen. Stat. § 105-113.89 · Other applicable administrative provisions.
- N.C. Gen. Stat. §§ 105-113.90 through 105-113.91 · Repealed by Session Laws 1985, c. 114, s. 1.
- N.C. Gen. Stat. § 105-113.92 · Repealed by Session Laws 1981, c. 747, s. 25.
- N.C. Gen. Stat. § 105-113.93 · Repealed by Session Laws 1985, c. 114, s. 1.
- N.C. Gen. Stat. § 105-113.94 · Repealed by Session Laws 1975, c. 53, s. 3.
- N.C. Gen. Stat. §§ 105-113.95 through 105-113.104 · Repealed by Session Laws 1985, c. 114, s. 1.
- N.C. Gen. Stat. § 105-113.105 · Purpose.
- N.C. Gen. Stat. § 105-113.106 · Definitions.
- N.C. Gen. Stat. § 105-113.107 · Excise tax on unauthorized substances.
- N.C. Gen. Stat. § 105-113.107A · Exemptions.
- N.C. Gen. Stat. § 105-113.108 · Reports; revenue stamps.
- N.C. Gen. Stat. § 105-113.109 · When tax payable.
- N.C. Gen. Stat. § 105-113.110 · Repealed by Session Laws 1995, c. 340, s. 1.
- N.C. Gen. Stat. § 105-113.110A · Administration.
- N.C. Gen. Stat. § 105-113.111 · Assessments.
- N.C. Gen. Stat. § 105-113.112 · Confidentiality of information.
- N.C. Gen. Stat. § 105-113.113 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-113.125 · Definitions.
- N.C. Gen. Stat. § 105-113.126 · Tax on interactive sports wagering operators.
- N.C. Gen. Stat. § 105-113.126A · Registration and discontinuance requirements.
- N.C. Gen. Stat. § 105-113.127 · Bond or irrevocable letter of credit.
- N.C. Gen. Stat. § 105-113.128 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-114 · Nature of taxes; definitions.
- N.C. Gen. Stat. § 105-114.1 · (Effective for taxable years beginning before January 1, 2023) Limited liability companies.
- N.C. Gen. Stat. § 105-114.1 · (Effective for taxable years beginning on or after January 1, 2023) Limited liability companies.
- N.C. Gen. Stat. § 105-115 · Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
- N.C. Gen. Stat. § 105-116 · Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- N.C. Gen. Stat. § 105-116.1 · Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- N.C. Gen. Stat. §§ 105-117 through 115-118 · Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
- N.C. Gen. Stat. § 105-119 · Repealed by Session Laws 2000-173, s. 7.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-120.1 · Repealed by Session Laws 2000-173, s. 7.
- N.C. Gen. Stat. § 105-120.2 · Franchise or privilege tax on holding companies.
- N.C. Gen. Stat. § 105-121 · Repealed by Session Laws 1945, c. 752, s. 1.
- N.C. Gen. Stat. § 105-121.1 · Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017.
- N.C. Gen. Stat. § 105-122 · Franchise or privilege tax on domestic and foreign corporations.
- N.C. Gen. Stat. § 105-122.1 · Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
- N.C. Gen. Stat. § 105-123 · Repealed by Session Laws 1991, c. 30, s. 1.
- N.C. Gen. Stat. § 105-124 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-125 · Exempt corporations.
- N.C. Gen. Stat. § 105-126 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-127 · When franchise or privilege taxes payable.
- N.C. Gen. Stat. § 105-128 · Recodified as G.S. 105-258.3 by Session Laws 2019-169, s. 6.6(a).
- N.C. Gen. Stat. § 105-129 · Extension of time for filing returns.
- N.C. Gen. Stat. § 105-129.1 · Repealed by Session Laws 1989, c. 582, s. 1.
- N.C. Gen. Stat. §§ 105-129.2 through 105-129.13 · Repealed effective for business activities occurring on or after January 1, 2007.
- N.C. Gen. Stat. § 105-129.14 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-129.15 · Definitions.
- N.C. Gen. Stat. §§ 105-129.15A, 105-129.16 · Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
- N.C. Gen. Stat. § 105-129.16A · Repealed by Session Laws 2017-57, s. 38.13, effective May 5, 2017.
- N.C. Gen. Stat. § 105-129.16B · Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.
- N.C. Gen. Stat. § 105-129.16C · Repealed effective for taxable years beginning on or after January 1, 2006.
- N.C. Gen. Stat. § 105-129.16D · (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
- N.C. Gen. Stat. § 105-129.16E · Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section.
- N.C. Gen. Stat. § 105-129.16F · Repealed by Session Laws 2012-36, s. 3, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-129.16G · Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-129.16I · Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014, pursuant to Session Laws 2010-167, s. 3(a).
- N.C. Gen. Stat. § 105-129.16J · Temporary unemployment insurance refundable tax credit.
- N.C. Gen. Stat. § 105-129.17 · Tax election; cap.
- N.C. Gen. Stat. § 105-129.18 · Substantiation.
- N.C. Gen. Stat. § 105-129.19 · Report.
- N.C. Gen. Stat. §§ 105-129.20 through 105-129.24 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-129.25 · Definitions.
- N.C. Gen. Stat. § 105-129.26 · Qualification; forfeiture.
- N.C. Gen. Stat. § 105-129.27 · Credit for investing in major recycling facility.
- N.C. Gen. Stat. § 105-129.28 · Repealed by Session Laws 1998-55, s, 19, effective for taxable years beginning on or after January 1, 2008.
- N.C. Gen. Stat. §§ 105-129.29 through 105-129.34 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-129.35 · Credit for rehabilitating income-producing historic structure.
- N.C. Gen. Stat. § 105-129.36 · Credit for rehabilitating nonincome-producing historic structure.
- N.C. Gen. Stat. § 105-129.36A · Rules; fees.