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- N.C. Gen. Stat. § 105-153.7 · Individual income tax imposed.
- N.C. Gen. Stat. § 105-153.8 · Income tax returns.
- N.C. Gen. Stat. § 105-153.8A · (Effective January 1, 2027) Organ and tissue donor election on income tax returns.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-153.9 · (Effective for taxable years beginning on or after January 1, 2023) Tax credits for income taxes paid to other states by individuals.
- N.C. Gen. Stat. § 105-153.10 · Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2018.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-154 · Information at the source returns.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-155 · Time and place of filing returns; extensions; affirmation.
- N.C. Gen. Stat. § 105-156 · Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
- N.C. Gen. Stat. § 105-156.1 · Repealed by Session Laws 1989, c. 728, s. 1.28.
- N.C. Gen. Stat. § 105-157 · When tax must be paid.
- N.C. Gen. Stat. § 105-158 · Taxation of certain Armed Forces personnel and other individuals upon death.
- N.C. Gen. Stat. § 105-159 · Federal determinations and amended returns.
- N.C. Gen. Stat. § 105-159.1 · Repealed by Session Law 2013-38.1(e), effective July 1, 2013.
- N.C. Gen. Stat. § 105-159.2 · Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
- N.C. Gen. Stat. § 105-160 · Short title.
- N.C. Gen. Stat. § 105-160.1 · Definitions.
- N.C. Gen. Stat. § 105-160.2 · Imposition of tax.
- N.C. Gen. Stat. § 105-160.3 · Tax credits.
- N.C. Gen. Stat. § 105-160.4 · Tax credits for income taxes paid to other states by estates and trusts.
- N.C. Gen. Stat. § 105-160.5 · Returns.
- N.C. Gen. Stat. § 105-160.6 · Time and place of filing returns.
- N.C. Gen. Stat. § 105-160.7 · When tax must be paid.
- N.C. Gen. Stat. § 105-160.8 · Federal determinations.
- N.C. Gen. Stat. §§ 105-161 through 105-163 · Repealed by Session Laws 1989, c. 728, s. 1.37.
- N.C. Gen. Stat. §§ 105-163.01 through 105-163.06 · Repealed by Session Laws 1991, c. 45, s. 14(b).
- N.C. Gen. Stat. § 105-163.07 · Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
- N.C. Gen. Stat. §§ 105-163.08 through 105-163.09 · Repealed by Session Laws 1991, c. 45, s. 14(b).
- N.C. Gen. Stat. § 105-163.010 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.011 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.012 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.013 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.014 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.015 · Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- N.C. Gen. Stat. § 105-163.1 · Definitions.
- N.C. Gen. Stat. § 105-163.1A · Ordained or licensed clergyman may elect to be considered an employee.
- N.C. Gen. Stat. § 105-163.2 · Employers must withhold taxes.
- N.C. Gen. Stat. § 105-163.2A · Pension payers must withhold taxes.
- N.C. Gen. Stat. § 105-163.2B · North Carolina State Lottery Commission must withhold taxes.
- N.C. Gen. Stat. § 105-163.3 · Certain payers must withhold taxes.
- N.C. Gen. Stat. § 105-163.4 · Withholding does not create nexus.
- N.C. Gen. Stat. § 105-163.5 · Employee withholding allowances; certificates.
- N.C. Gen. Stat. § 105-163.6 · When employer must file returns and pay withheld taxes.
- N.C. Gen. Stat. § 105-163.6A · Federal determinations.
- N.C. Gen. Stat. § 105-163.7 · Statement to employees; information to Secretary.
- N.C. Gen. Stat. § 105-163.8 · Liability of withholding agents.
- N.C. Gen. Stat. § 105-163.9 · Refund of overpayment to withholding agent.
- N.C. Gen. Stat. § 105-163.10 · Withheld amounts credited to taxpayer for calendar year.
- N.C. Gen. Stat. §§ 105-163.11 through 105-163.14 · Repealed by Session Laws 1985, c. 443, s. 1.
- N.C. Gen. Stat. § 105-163.15 · Failure by individual to pay estimated income tax; interest.
- N.C. Gen. Stat. § 105-163.16 · Overpayment refunded.
- N.C. Gen. Stat. §§ 105-163.17 through 105-163.18 · Repealed by Session Laws 1997, c. 109, s. 2.
- N.C. Gen. Stat. §§ 105-163.19 through 105-163.21 · Repealed by Session Laws 1967, c. 1110, s. 4.
- N.C. Gen. Stat. § 105-163.22 · Reciprocity.
- N.C. Gen. Stat. § 105-163.23 · Withholding from federal employees.
- N.C. Gen. Stat. § 105-163.24 · Construction of Article.
- N.C. Gen. Stat. §§ 105-163.25 through 105-163.37 · Recodified as §§ 105-163.38 through 105-163.44.
- N.C. Gen. Stat. § 105-163.38 · Definitions.
- N.C. Gen. Stat. § 105-163.39 · Declarations of estimated income tax required.
- N.C. Gen. Stat. § 105-163.40 · Time for submitting declaration; time and method for paying estimated tax; form of payment.
- N.C. Gen. Stat. § 105-163.41 · Underpayment.
- N.C. Gen. Stat. § 105-163.42 · Repealed by Session Laws 1985 (Regular Session, 1986), c. 820.
- N.C. Gen. Stat. § 105-163.43 · Overpayment refunded.
- N.C. Gen. Stat. § 105-163.44 · Repealed by Session Laws 2000-140, s. 66.
- N.C. Gen. Stat. § 105-164 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. § 105-164.1 · Short title.
- N.C. Gen. Stat. § 105-164.2 · Purpose.
- N.C. Gen. Stat. § 105-164.3 · Definitions.
- N.C. Gen. Stat. § 105-164.4 · Tax imposed on retailers and certain facilitators.
- N.C. Gen. Stat. § 105-164.4A · Repealed by Session Laws 2005-276, s. 33.5, effective January 1, 2006.
- N.C. Gen. Stat. § 105-164.4B · Sourcing principles.
- N.C. Gen. Stat. § 105-164.4C · Telecommunications service and ancillary service.
- N.C. Gen. Stat. § 105-164.4D · Bundled transactions.
- N.C. Gen. Stat. § 105-164.4E · Direct Mail.
- N.C. Gen. Stat. § 105-164.4F · Accommodation rentals.
- N.C. Gen. Stat. § 105-164.4G · Entertainment activity.
- N.C. Gen. Stat. § 105-164.4H · Real property contract.
- N.C. Gen. Stat. § 105-164.4I · Service contracts.
- N.C. Gen. Stat. § 105-164.4J · Marketplace-facilitated sales.
- N.C. Gen. Stat. § 105-164.4K · Property management contracts.
- N.C. Gen. Stat. § 105-164.4L · Prepared food.
- N.C. Gen. Stat. § 105-164.5 · Repealed by Session Laws 1998-121, s. 2, as amended by Session Laws 1998-217, s. 59.
- N.C. Gen. Stat. § 105-164.5A · Repealed by Session Laws 1961, c. 1213, s. 3.
- N.C. Gen. Stat. § 105-164.6 · Complementary use tax.
- N.C. Gen. Stat. § 105-164.6A · Voluntary collection of use tax by sellers.
- N.C. Gen. Stat. § 105-164.7 · Retailer or facilitator to collect sales tax from purchaser as trustee for State.
- N.C. Gen. Stat. § 105-164.8 · Retailer's obligation to collect tax; remote sales subject to tax.
- N.C. Gen. Stat. § 105-164.9 · Advertisement to absorb tax unlawful.
- N.C. Gen. Stat. § 105-164.10 · Retail tax calculation.
- N.C. Gen. Stat. § 105-164.11 · Excessive and erroneous collections.
- N.C. Gen. Stat. § 105-164.11A · Refund of tax paid on rescinded sale or cancellation of service.
- N.C. Gen. Stat. § 105-164.11B · Recover sales tax paid.
- N.C. Gen. Stat. § 105-164.12 · Repealed by Session Laws 2001-347, s. 2.11.
- N.C. Gen. Stat. § 105-164.12A · Electric golf cart and battery charger considered a single article.
- N.C. Gen. Stat. § 105-164.12B · Tangible personal property sold below cost with conditional contract.
- N.C. Gen. Stat. § 105-164.12C · Items given away by merchants.
- N.C. Gen. Stat. § 105-164.13 · Retail sales and use tax.
- N.C. Gen. Stat. § 105-164.13A · Service charges on food, beverages, or prepared food.