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- N.C. Gen. Stat. § 105-262 · Rules.
- N.C. Gen. Stat. § 105-262.1 · Rules to exercise authority under G.S. 105-130.5A.
- N.C. Gen. Stat. § 105-263 · Timely filing of mailed documents and requests for extensions.
- N.C. Gen. Stat. § 105-264 · Effect of Secretary's interpretation of revenue laws.
- N.C. Gen. Stat. § 105-264.1 · Secretary's interpretation applies to local taxes that are based on State taxes.
- N.C. Gen. Stat. § 105-264.2 · Publication of written determinations.
- N.C. Gen. Stat. § 105-265 · Repealed by Session Laws 1991, c. 45, s. 19.
- N.C. Gen. Stat. § 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-266.2 · Refund of tax paid on substantial income later restored.
- N.C. Gen. Stat. § 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30.
- N.C. Gen. Stat. § 105-268 · Reciprocal comity.
- N.C. Gen. Stat. § 105-268.1 · Agreements to coordinate the administration and collection of taxes.
- N.C. Gen. Stat. § 105-268.2 · Expenditures and commitments authorized to effectuate agreements.
- N.C. Gen. Stat. § 105-268.3 · Returns to be filed and taxes paid pursuant to agreements.
- N.C. Gen. Stat. § 105-269 · Extraterritorial authority to enforce payment.
- N.C. Gen. Stat. § 105-269.1 · Local authorities authorized to furnish office space.
- N.C. Gen. Stat. § 105-269.2 · Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- N.C. Gen. Stat. § 105-269.3 · Enforcement of Subchapter V and fuel inspection tax.
- N.C. Gen. Stat. § 105-269.4 · Election to apply income tax refund to following year's tax.
- N.C. Gen. Stat. § 105-269.5 · Contribution of income tax refund to Wildlife Conservation Account.
- N.C. Gen. Stat. § 105-269.6 · Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
- N.C. Gen. Stat. § 105-269.7 · Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.
- N.C. Gen. Stat. § 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. Gen. Stat. § 105-269.9 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-269.10 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-269.11 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-269.12 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-269.13 · Debts not collectible under North Carolina law.
- N.C. Gen. Stat. § 105-269.14 · Payment of use tax with individual income tax.
- N.C. Gen. Stat. § 105-269.15 · Income tax credits of partnerships.
- N.C. Gen. Stat. § 105-270 · Repeal of laws imposing liability upon governing bodies of local units.
- N.C. Gen. Stat. § 105-271 · Official title.
- N.C. Gen. Stat. § 105-272 · Purpose of Subchapter.
- N.C. Gen. Stat. § 105-273 · Definitions.
- N.C. Gen. Stat. § 105-274 · Property subject to taxation.
- N.C. Gen. Stat. § 105-275 · Property classified and excluded from the tax base.
- N.C. Gen. Stat. § 105-275.1 · Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- N.C. Gen. Stat. § 105-275.2 · Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- N.C. Gen. Stat. § 105-276 · Taxation of intangible personal property.
- N.C. Gen. Stat. § 105-277 · Property classified for taxation at reduced rates; certain deductions.
- N.C. Gen. Stat. § 105-277.001 · Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- N.C. Gen. Stat. § 105-277.01 · Certain farm products classified for taxation at reduced valuation.
- N.C. Gen. Stat. § 105-277.02 · (Effective until July 1, 2027) Certain real property held for sale classified for taxation at reduced valuation.
- N.C. Gen. Stat. § 105-277.02 · (Effective July 1, 2027) Certain real property held for sale classified for taxation at reduced valuation.
- N.C. Gen. Stat. § 105-277.03 · (Effective July 1, 2027) Incentive district property tax exclusion.
- N.C. Gen. Stat. § 105-277.1 · Elderly or disabled property tax homestead exclusion.
- N.C. Gen. Stat. § 105-277.1A · Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.
- N.C. Gen. Stat. § 105-277.1B · Property tax homestead circuit breaker.
- N.C. Gen. Stat. § 105-277.1C · Disabled veteran property tax homestead exclusion.
- N.C. Gen. Stat. § 105-277.1D · Inventory property tax deferral.
- N.C. Gen. Stat. § 105-277.1E · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-277.1F · Uniform provisions for payment of deferred taxes.
- N.C. Gen. Stat. § 105-277.2 · Agricultural, horticultural, and forestland - Definitions.
- N.C. Gen. Stat. § 105-277.3 · Agricultural, horticultural, and forestland - Classifications.
- N.C. Gen. Stat. § 105-277.4 · Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes.
- N.C. Gen. Stat. § 105-277.5 · Agricultural, horticultural and forestland - Notice of change in use.
- N.C. Gen. Stat. § 105-277.6 · Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
- N.C. Gen. Stat. § 105-277.7 · Use-Value Advisory Board.
- N.C. Gen. Stat. § 105-277.8 · Taxation of property of nonprofit homeowners' association.
- N.C. Gen. Stat. § 105-277.9 · Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023.
- N.C. Gen. Stat. § 105-277.9A · Taxation of improved property inside certain roadway corridors.
- N.C. Gen. Stat. § 105-277.10 · Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
- N.C. Gen. Stat. § 105-277.11 · Taxation of property subject to a development financing district agreement.
- N.C. Gen. Stat. § 105-277.12 · Antique airplanes.
- N.C. Gen. Stat. § 105-277.13 · (Effective for taxes imposed for taxable years beginning before July 1, 2025) Taxation of improvements on brownfields.
- N.C. Gen. Stat. § 105-277.13 · (Effective for taxes imposed for taxable years beginning on or after July 1, 2025) Taxation of improvements on brownfields.
- N.C. Gen. Stat. § 105-277.14 · Taxation of working waterfront property.
- N.C. Gen. Stat. § 105-277.15 · Taxation of wildlife conservation land.
- N.C. Gen. Stat. § 105-277.15A · Taxation of site infrastructure land.
- N.C. Gen. Stat. § 105-277.16 · Taxation of low-income housing property.
- N.C. Gen. Stat. § 105-277.17 · Taxation of community land trust property.
- N.C. Gen. Stat. § 105-278 · Historic properties.
- N.C. Gen. Stat. § 105-278.1 · Exemption of real and personal property owned by units of government.
- N.C. Gen. Stat. § 105-278.2 · Burial property.
- N.C. Gen. Stat. § 105-278.3 · Real and personal property used for religious purposes.
- N.C. Gen. Stat. § 105-278.4 · Real and personal property used for educational purposes.
- N.C. Gen. Stat. § 105-278.5 · Real and personal property of religious educational assemblies used for religious and educational purposes.
- N.C. Gen. Stat. § 105-278.6 · Real and personal property used for charitable purposes.
- N.C. Gen. Stat. § 105-278.6A · Qualified retirement facility.
- N.C. Gen. Stat. § 105-278.7 · Real and personal property used for educational, scientific, literary, or charitable purposes.
- N.C. Gen. Stat. § 105-278.8 · Real and personal property used for charitable hospital purposes.
- N.C. Gen. Stat. § 105-278.9 · Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.
- N.C. Gen. Stat. § 105-279 · Repealed by Session Laws 1981, c. 819, s. 2.
- N.C. Gen. Stat. § 105-280 · Repealed by Session Laws 1973, c. 695, s. 4.
- N.C. Gen. Stat. § 105-281 · Repealed by Session Laws 1973, c. 695, s. 10.
- N.C. Gen. Stat. § 105-282 · Repealed by Session Laws 1973, c. 695, s. 8.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-282.1 · (Effective for taxable years beginning on or after July 1, 2027) Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
- N.C. Gen. Stat. §§ 105-282.2 through 105-282.6 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-282.7 · Taxation of lessees and users of tax-exempt cropland or forestland.
- N.C. Gen. Stat. § 105-282.8 · Assessment and collection.
- N.C. Gen. Stat. § 105-283 · Uniform appraisal standards.
- N.C. Gen. Stat. § 105-284 · Uniform assessment standard.
- N.C. Gen. Stat. § 105-285 · Date as of which property is to be listed and appraised.
- N.C. Gen. Stat. § 105-286 · Time for general reappraisal of real property.
- N.C. Gen. Stat. § 105-287 · Changing appraised value of real property in years in which general reappraisal is not made.
- N.C. Gen. Stat. § 105-288 · Property Tax Commission.
- N.C. Gen. Stat. § 105-289 · Duties of Department of Revenue.