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- N.C. Gen. Stat. §§ 105-228.22 through 105-228.24 · Repealed by Session Laws 1998-98, s. 1(a).
- N.C. Gen. Stat. § 105-228.24A · Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
- N.C. Gen. Stat. §§ 105-228.25 through 105-228.27 · Repealed by Session Laws 1983, c. 26, s. 1.
- N.C. Gen. Stat. § 105-228.28 · Scope.
- N.C. Gen. Stat. § 105-228.29 · Exemptions.
- N.C. Gen. Stat. § 105-228.30 · Imposition of excise tax; distribution of proceeds.
- N.C. Gen. Stat. § 105-228.31 · Repealed by Session Laws 1999-28, s. 1.
- N.C. Gen. Stat. § 105-228.32 · Instrument must be marked to reflect tax paid.
- N.C. Gen. Stat. § 105-228.33 · Taxes recoverable by action.
- N.C. Gen. Stat. § 105-228.34 · Repealed by Session Laws 1999-28, s. 1.
- N.C. Gen. Stat. § 105-228.35 · Administrative provisions.
- N.C. Gen. Stat. § 105-228.36 · Repealed by Session Laws 1999-28, s. 1.
- N.C. Gen. Stat. § 105-228.37 · Refund of overpayment of tax.
- N.C. Gen. Stat. §§ 105-228.38 through 105-228.89 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-228.90 · Scope and definitions.
- N.C. Gen. Stat. § 105-229 · Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
- N.C. Gen. Stat. § 105-230 · Charter suspended for failure to report.
- N.C. Gen. Stat. § 105-231 · Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
- N.C. Gen. Stat. § 105-232 · Rights restored; receivership and liquidation.
- N.C. Gen. Stat. § 105-233 · Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
- N.C. Gen. Stat. § 105-234 · Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
- N.C. Gen. Stat. § 105-235 · Every day's failure a separate offense.
- N.C. Gen. Stat. § 105-236 · Penalties; situs of violations; penalty disposition.
- N.C. Gen. Stat. § 105-236.1 · Enforcement of revenue laws by revenue law enforcement agents.
- N.C. Gen. Stat. § 105-237 · Waiver; installment payments.
- N.C. Gen. Stat. § 105-237.1 · Compromise of liability.
- N.C. Gen. Stat. § 105-238 · Tax a debt.
- N.C. Gen. Stat. § 105-239 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-239.1 · Transferee liability.
- N.C. Gen. Stat. § 105-240 · Tax upon settlement of fiduciary's account.
- N.C. Gen. Stat. § 105-240.1 · Agreements with respect to domicile.
- N.C. Gen. Stat. § 105-241 · Where and how taxes payable; tax period; liens.
- N.C. Gen. Stat. § 105-241.01 · Electronic filing of returns.
- N.C. Gen. Stat. § 105-241.1 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-241.2 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-241.3 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-241.4 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-241.5 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-241.6 · Statute of limitations for refunds.
- N.C. Gen. Stat. § 105-241.7 · Procedure for obtaining a refund.
- N.C. Gen. Stat. § 105-241.8 · Statute of limitations for assessments.
- N.C. Gen. Stat. § 105-241.9 · Procedure for proposing an assessment.
- N.C. Gen. Stat. § 105-241.10 · Limit on refunds and assessments after a federal determination.
- N.C. Gen. Stat. § 105-241.11 · Requesting review of a proposed denial of a refund or a proposed assessment.
- N.C. Gen. Stat. § 105-241.12 · Result when taxpayer does not request a review.
- N.C. Gen. Stat. § 105-241.13 · Action on request for review.
- N.C. Gen. Stat. § 105-241.13A · Taxpayer inaction.
- N.C. Gen. Stat. § 105-241.14 · Final determination after Departmental review.
- N.C. Gen. Stat. § 105-241.15 · Contested case hearing on final determination.
- N.C. Gen. Stat. § 105-241.16 · Judicial review of decision after contested case hearing.
- N.C. Gen. Stat. § 105-241.17 · Civil action challenging statute as unconstitutional.
- N.C. Gen. Stat. § 105-241.18 · Class actions.
- N.C. Gen. Stat. § 105-241.19 · Declaratory judgments, injunctions, and other actions prohibited.
- N.C. Gen. Stat. § 105-241.20 · Delivery of notice to the taxpayer.
- N.C. Gen. Stat. § 105-241.21 · Interest on taxes.
- N.C. Gen. Stat. § 105-241.22 · Collection of tax.
- N.C. Gen. Stat. § 105-241.23 · Jeopardy assessment and collection.
- N.C. Gen. Stat. § 105-241.24 · Statute of limitations on collections.
- N.C. Gen. Stat. § 105-242 · Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
- N.C. Gen. Stat. § 105-242.1 · Procedure for attachment and garnishment.
- N.C. Gen. Stat. § 105-242.2 · Personal liability when certain taxes not paid.
- N.C. Gen. Stat. § 105-243 · Taxes recoverable by action.
- N.C. Gen. Stat. § 105-243.1 · Collection of tax debts.
- N.C. Gen. Stat. § 105-244 · Repealed by Session Laws 1998-212, s. 29A.14(o).
- N.C. Gen. Stat. § 105-244.1 · Cancellation of certain assessments.
- N.C. Gen. Stat. § 105-244.2 · Expired pursuant to its own terms, effective January 1, 2010.
- N.C. Gen. Stat. § 105-244.3 · Sales tax base expansion protection act.
- N.C. Gen. Stat. § 105-244.4 · Reduction of certain sales tax assessments.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-245 · Failure of sheriff to execute order.
- N.C. Gen. Stat. § 105-246 · Actions, when tried.
- N.C. Gen. Stat. § 105-247 · Municipalities not to levy income and inheritance tax.
- N.C. Gen. Stat. § 105-248 · Purpose of State taxes.
- N.C. Gen. Stat. § 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
- N.C. Gen. Stat. § 105-249 · Repealed by Session Laws 1998-95, s. 27.
- N.C. Gen. Stat. § 105-249.1 · Repealed by Session Laws 1998-95, s. 28.
- N.C. Gen. Stat. § 105-249.2 · Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
- N.C. Gen. Stat. § 105-249.3 · Repealed by Session Laws 1998-98, s. 19.
- N.C. Gen. Stat. § 105-250 · Law applicable to foreign corporations.
- N.C. Gen. Stat. § 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
- N.C. Gen. Stat. § 105-251 · Information required of taxpayer and corrections based on information.
- N.C. Gen. Stat. § 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
- N.C. Gen. Stat. § 105-251.2 · Compliance informational returns.
- N.C. Gen. Stat. § 105-252 · Returns required.
- N.C. Gen. Stat. § 105-252.1 · Use of a TTIN.
- N.C. Gen. Stat. § 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.
- N.C. Gen. Stat. § 105-254 · Secretary to furnish forms.
- N.C. Gen. Stat. § 105-254.1 · Identification of veterans on income tax form D-400.
- N.C. Gen. Stat. § 105-255 · Secretary of Revenue to keep records.
- N.C. Gen. Stat. § 105-256 · Publications prepared by Secretary of Revenue; report on fraud prevention progress.
- N.C. Gen. Stat. § 105-256.1 · Corporate annual report.
- N.C. Gen. Stat. § 105-257 · Department may charge fee for report or other document.
- N.C. Gen. Stat. § 105-258 · Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
- N.C. Gen. Stat. § 105-258.1 · Taxpayer interviews.
- N.C. Gen. Stat. § 105-258.2 · Taxpayer conversations.
- N.C. Gen. Stat. § 105-258.3 · Power of attorney.
- N.C. Gen. Stat. § 105-259 · Secrecy required of officials; penalty for violation.
- N.C. Gen. Stat. § 105-260 · Evaluation of Department personnel.
- N.C. Gen. Stat. § 105-260.1 · Delegation of authority to hold hearings.
- N.C. Gen. Stat. § 105-261 · Secretary and deputies to administer oaths.