GroundRules
Browse North Carolina
Read the original sections, or search by topic.
- N.C. Gen. Stat. § 105-474 · Definitions; construction of Article; remedies and penalties.
- N.C. Gen. Stat. §§ 105-475 through 105-479 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-480 · Short title.
- N.C. Gen. Stat. § 105-481 · Purpose and intent.
- N.C. Gen. Stat. § 105-482 · Limitations.
- N.C. Gen. Stat. § 105-483 · Levy and collection of additional taxes.
- N.C. Gen. Stat. § 105-484 · Form of ballot.
- N.C. Gen. Stat. § 105-485 · Repealed by Session Laws 1991, c. 689, s. 318.
- N.C. Gen. Stat. § 105-486 · Distribution of additional taxes.
- N.C. Gen. Stat. § 105-487 · Use of additional tax revenue by counties.
- N.C. Gen. Stat. §§ 105-488 through 105-494 · Repealed by Session Laws 1991, c. 689, s. 318.
- N.C. Gen. Stat. § 105-495 · Short title.
- N.C. Gen. Stat. § 105-496 · Purpose and intent.
- N.C. Gen. Stat. § 105-497 · Limitations.
- N.C. Gen. Stat. § 105-498 · Levy and collection of additional taxes.
- N.C. Gen. Stat. § 105-499 · Form of ballot.
- N.C. Gen. Stat. § 105-500 · Repealed by Session Laws 1991, c. 689, s. 318.
- N.C. Gen. Stat. § 105-501 · Distribution of additional taxes.
- N.C. Gen. Stat. § 105-502 · Use of additional tax revenue by counties.
- N.C. Gen. Stat. § 105-503 · Recodified as § 115C-440.1 by Session Laws 1995 (Regular Session, 1996), c. 666, s. 4.
- N.C. Gen. Stat. § 105-504 · Repealed by Session Laws 1998-98, s. 32.
- N.C. Gen. Stat. § 105-505 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-506 · Short title; purpose.
- N.C. Gen. Stat. § 105-506.1 · Definitions.
- N.C. Gen. Stat. § 105-506.2 · Exemption of food.
- N.C. Gen. Stat. § 105-507 · Limitations.
- N.C. Gen. Stat. § 105-507.1 · Local election on adoption of sales and use tax.
- N.C. Gen. Stat. § 105-507.2 · Levy, collection, and repeal of sales and use tax.
- N.C. Gen. Stat. § 105-507.3 · (Effective until contingency met - see note) Distribution and use of taxes.
- N.C. Gen. Stat. § 105-507.3 · (Effective once contingency met - see note) Distribution and use of taxes.
- N.C. Gen. Stat. § 105-507.4 · Applicability.
- N.C. Gen. Stat. § 105-508 · Special districts.
- N.C. Gen. Stat. § 105-508.1 · Limitations.
- N.C. Gen. Stat. § 105-508.2 · Distribution and use of taxes.
- N.C. Gen. Stat. § 105-509 · Local election on adoption of sales and use tax - regional public transportation authority.
- N.C. Gen. Stat. § 105-509.1 · Levy and collection of sales and use tax - regional public transportation authority.
- N.C. Gen. Stat. § 105-510 · Local election on adoption of sales and use tax - regional transportation authority.
- N.C. Gen. Stat. § 105-510.1 · Levy and collection of sales and use tax - regional transportation authority.
- N.C. Gen. Stat. § 105-511 · Applicability.
- N.C. Gen. Stat. § 105-511.1 · Limitations.
- N.C. Gen. Stat. § 105-511.2 · Local election on adoption of sales and use tax.
- N.C. Gen. Stat. § 105-511.3 · Levy and collection of sales and use tax.
- N.C. Gen. Stat. § 105-511.4 · Distribution and use of taxes.
- N.C. Gen. Stat. § 105-512 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-513 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-514 · Reserved for future codification purposes.
- N.C. Gen. Stat. §§ 105-515 through 105-520 · Repealed by Session Laws 2007-323, s. 31.16.4(a), effective October 1, 2009, and applicable to sales occurring on or after that date.
- N.C. Gen. Stat. § 105-521 · Repealed by Session Laws 2016-5, s. 5.2, effective May 11, 2016.
- N.C. Gen. Stat. § 105-522 · City hold harmless for repealed local taxes.
- N.C. Gen. Stat. § 105-523 · County hold harmless for repealed local taxes.
- N.C. Gen. Stat. § 105-524 · Distribution of additional sales tax revenue for economic development, public education, and community colleges.
- N.C. Gen. Stat. § 105-525 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-526 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-527 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-528 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-529 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-530 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-531 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-532 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-533 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-534 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-535 · Short title.
- N.C. Gen. Stat. § 105-536 · Limitations.
- N.C. Gen. Stat. § 105-537 · Levy.
- N.C. Gen. Stat. § 105-538 · Administration of taxes.
- N.C. Gen. Stat. §§ 105-539 through 105-549 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-550 · Definitions.
- N.C. Gen. Stat. § 105-551 · Tax on gross receipts authorized.
- N.C. Gen. Stat. § 105-552 · Collection and administration of gross receipts tax.
- N.C. Gen. Stat. § 105-553 · Exemptions and refunds.
- N.C. Gen. Stat. § 105-554 · Use of tax proceeds.
- N.C. Gen. Stat. § 105-555 · Repeal of tax or decrease in tax rate.
- N.C. Gen. Stat. §§ 105-556 through 105-559 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-560 · Definitions.
- N.C. Gen. Stat. § 105-561 · Authority registration tax authorized.
- N.C. Gen. Stat. § 105-562 · Collection and scope.
- N.C. Gen. Stat. § 105-563 · Modification or repeal of tax.
- N.C. Gen. Stat. § 105-564 · Distribution and use of proceeds.
- N.C. Gen. Stat. § 105-565 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-566 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-567 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-568 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-569 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-570 · County Vehicle Registration Tax; shared with municipalities.
- N.C. Gen. Stat. § 105-571 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-572 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-573 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-574 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-575 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-576 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-577 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-578 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-579 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-580 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-581 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-582 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-583 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-584 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-585 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-586 · Reserved for future codification purposes.