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Home » US Law » 2022 North Carolina General Statutes » Chapter 105 - Taxation
  • Article 2 - Privilege Taxes.
  • Article 2A - Tobacco Products Tax.
  • Article 2C - Alcoholic Beverage License and Excise Taxes.
  • Article 2D - Unauthorized Substances Taxes.
  • Article 3 - Franchise Tax.
  • Article 3B - Business and Energy Tax Credits.
  • Article 3C - Tax Incentives for Recycling Facilities.
  • Article 3D - Historic Rehabilitation Tax Credits.
  • Article 3E - Low-Income Housing Tax Credits.
  • Article 3F - Research and Development.
  • Article 3H - Mill Rehabilitation Tax Credit.
  • Article 3J - Tax Credits for Growing Businesses.
  • Article 3K - Tax Incentives for Railroad Intermodal Facilities.
  • Article 3L - Historic Rehabilitation Tax Credits Investment Program.
  • Article 4 - Income Tax.
  • Article 4A - Withholding; Estimated Income Tax for Individuals.
  • Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
  • Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
  • Article 5 - Sales and Use Tax.
  • Article 5A - North Carolina Highway Use Tax.
  • Article 5B - Scrap Tire Disposal Tax.
  • Article 5C - White Goods Disposal Tax.
  • Article 5D - Dry-Cleaning Solvent Tax.
  • Article 5G - Solid Waste Disposal Tax.
  • Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.
  • Article 5I - Severance Tax.
  • Article 7 - Schedule H. Intangible Personal Property.
  • Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.
  • Article 8B - Taxes Upon Insurance Companies And Prepaid Health Plans.
  • Article 8C - Schedule I-C. Excise Tax on Banks.
  • Article 8D - Taxation of Savings and Loan Associations.
  • Article 8E - Excise Stamp Tax on Conveyances.
  • Article 9 - General Administration; Penalties and Remedies.
  • Article 10 - Liability for Failure to Levy Taxes.
  • Article 11 - Short Title, Purpose, and Definitions.
  • Article 12 - Property Subject to Taxation.
  • Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.
  • Article 13 - Standards for Appraisal and Assessment.
  • Article 14 - Time for Listing and Appraising Property for Taxation.
  • Article 15 - Duties of Department and Property Tax Commission as to Assessments.
  • Article 16 - County Listing, Appraisal, and Assessing Officials.
  • Article 17 - Administration of Listing.
  • Article 18 - Reports in Aid of Listing.
  • Article 19 - Administration of Real and Personal Property Appraisal.
  • Article 20 - Approval, Preparation, Disposition of Records.
  • Article 21 - Review and Appeals of Listings and Valuations.
  • Article 22 - Listing, Appraising, and Assessing by Cities and Towns.
  • Article 22A - Motor Vehicles.
  • Article 23 - Public Service Companies.
  • Article 24 - Review and Enforcement of Orders.
  • Article 25 - Levy of Taxes and Presumption of Notice.
  • Article 26 - Collection and Foreclosure of Taxes.
  • Article 27 - Refunds and Remedies.
  • Article 28 - Special Duties to Pay Taxes.
  • Article 29 - Validations.
  • Article 30 - General Provisions.
  • Article 31 - Rights of Parties Adjusted.
  • Article 33A - Agreements with United States or Other States.
  • Article 36B - Tax on Motor Carriers.
  • Article 36C - Gasoline, Diesel, and Blends.
  • Article 36D - Alternative Fuel.
  • Article 38 - Equitable Distribution between Local Governments.
  • Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
  • Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.
  • Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
  • Article 43 - Local Government Sales and Use Taxes for Public Transportation.
  • Article 44 - Local Government Hold Harmless and Allocation Provisions.
  • Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.
  • Article 50 - Regional Transit Authority Vehicle Rental Tax.
  • Article 51 - Regional Transit Authority Registration Tax.
  • Article 52 - County Vehicle Registration Tax.