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- N.C. Gen. Stat. § 105-187.23 · Exemptions and refunds.
- N.C. Gen. Stat. § 105-187.24 · Use of tax proceeds.
- N.C. Gen. Stat. §§ 105-187.25 through 105-187.29 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.30 · Definitions.
- N.C. Gen. Stat. § 105-187.31 · Tax imposed.
- N.C. Gen. Stat. § 105-187.32 · Administration.
- N.C. Gen. Stat. § 105-187.33 · Exemptions and refunds.
- N.C. Gen. Stat. § 105-187.34 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-187.35 · Sunset.
- N.C. Gen. Stat. § 105-187.36 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.37 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.38 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.39 · Reserved for future codification purposes.
- N.C. Gen. Stat. §§ 105-187.40 through 105-187.46 · Repealed by Session Laws 2013-316, s. 4.1(d), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- N.C. Gen. Stat. § 105-187.47 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.48 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.49 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.50 · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.51 · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.51A · Repealed by Session Laws 2007-397, s. 12(d) effective July 1, 2010.
- N.C. Gen. Stat. § 105-187.51B · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.51C · (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment.
- N.C. Gen. Stat. § 105-187.51D · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.52 · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.53 · Repealed by Session Laws 2017-57, s. 38.8(a), effective July 1, 2018, and applicable to sales made on or after that date.
- N.C. Gen. Stat. § 105-187.54 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.55 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.56 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.57 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.58 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.59 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.60 · Definitions.
- N.C. Gen. Stat. § 105-187.61 · Tax imposed.
- N.C. Gen. Stat. § 105-187.62 · Administration.
- N.C. Gen. Stat. § 105-187.63 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-187.64 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.65 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.66 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.67 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.68 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.69 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.70 · Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.
- N.C. Gen. Stat. § 105-187.71 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.72 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.73 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.74 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.75 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.76 · Definitions.
- N.C. Gen. Stat. § 105-187.77 · Tax on severance of energy minerals.
- N.C. Gen. Stat. § 105-187.78 · Delivered to Market Value.
- N.C. Gen. Stat. § 105-187.79 · On-site use exemption from the tax.
- N.C. Gen. Stat. § 105-187.80 · Returns and payment of tax.
- N.C. Gen. Stat. § 105-187.81 · Bond or letter of credit required.
- N.C. Gen. Stat. § 105-187.82 · Repealed by Session Laws 2016-5, s. 4.4(a), effective May 11, 2016.
- N.C. Gen. Stat. § 105-187.83 · Royalty owner's records.
- N.C. Gen. Stat. § 105-187.84 · Permits suspended for failure to report.
- N.C. Gen. Stat. § 105-187.85 · No local taxation.
- N.C. Gen. Stat. § 105-187.86 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.87 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.88 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.89 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-187.90 · (Effective July 1, 2025) Definitions.
- N.C. Gen. Stat. § 105-187.91 · (Effective July 1, 2025) Tax imposed.
- N.C. Gen. Stat. § 105-187.92 · (Effective July 1, 2025) Registration.
- N.C. Gen. Stat. § 105-187.93 · (Effective July 1, 2025) Administration.
- N.C. Gen. Stat. § 105-187.94 · (Effective July 1, 2025) Exemptions and refunds.
- N.C. Gen. Stat. § 105-187.95 · (Effective July 1, 2025) Use of tax proceeds.
- N.C. Gen. Stat. §§ 105-188 through 105-197.1 · Repealed by Session Laws 2008-107, s. 28.18(a), effective January 1, 2009.
- N.C. Gen. Stat. § 105-191 · Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
- N.C. Gen. Stat. § 105-192 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-196 · Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 7.
- N.C. Gen. Stat. § 105-198 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. §§ 105-199 through 105-200 · Repealed by Session Laws 1985, c. 656, s. 32.
- N.C. Gen. Stat. §§ 105-201 through 105-204 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. § 105-205 · Repealed by Session Laws 1985, c. 656, s. 32.
- N.C. Gen. Stat. §§ 105-206 through 105-207 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. § 105-208 · Repealed by Session Laws 1959, c. 1259, s. 9.
- N.C. Gen. Stat. § 105-209 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. § 105-210 · Repealed by Session Laws 1979, c. 179, s. 4.
- N.C. Gen. Stat. §§ 105-211 through 105-212 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. § 105-213 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. § 105-213.1 · Recodified as § 105-275.2 by Session Laws 1995.
- N.C. Gen. Stat. §§ 105-214 through 105-217 · Repealed by Session Laws 1995, c. 41, s. 1(b).
- N.C. Gen. Stat. §§ 105-218 through 105-228 · Repealed by Session Laws 1957, c. 1340, s. 5.
- N.C. Gen. Stat. § 105-228.1 · Defining taxes levied and assessed in this Article.
- N.C. Gen. Stat. § 105-228.2 · Tax upon freight car line companies.
- N.C. Gen. Stat. § 105-228.3 · Definitions.
- N.C. Gen. Stat. § 105-228.4 · Recodified as § 58-6-7 by Session Laws 1995, c. 360, s. 1(c).
- N.C. Gen. Stat. § 105-228.4A · Tax on captive insurance companies.
- N.C. Gen. Stat. § 105-228.5 · Taxes measured by gross premiums.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-228.5B · Distribution of part of tax proceeds to High Risk Pool.
- N.C. Gen. Stat. § 105-228.5C · Transfer to Health Advancement Receipts Special Fund.
- N.C. Gen. Stat. § 105-228.6 · Taxes in case of withdrawal from State.
- N.C. Gen. Stat. § 105-228.7 · Repealed by Session Laws 1987, c. 629, s. 21.
- N.C. Gen. Stat. § 105-228.8 · Retaliatory premium taxes.
- N.C. Gen. Stat. § 105-228.9 · Commissioner of Insurance to administer portions of Article.
- N.C. Gen. Stat. § 105-228.10 · No additional local taxes.
- N.C. Gen. Stat. §§ 105-228.11 through 105-228.20 · Repealed by Session Laws 1973, c. 1053, s. 1.
- N.C. Gen. Stat. § 105-228.21 · Omitted.