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North Carolina General Statutes Chapter 105 - Taxation

North Carolina General Statutes > Chapter 105 - Taxation

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Article
Article 1A	Estate Taxes
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 3A	Tax Incentives For New And Expanding Businesses
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 4	Income Tax
Article 4A	Withholding; Estimated Income Tax for Individuals
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 5E	Piped Natural Gas Tax
Article 5F	Manufacturing Fuel and Certain Machinery and Equipment
Article 5G	Solid Waste Disposal Tax
Article 8A	Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes
Article 8B	Taxes Upon Insurance Companies
Article 8C	Schedule I-C. Excise Tax on Banks
Article 8E	Excise 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, and 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 30	General Provisions
Article 36B	Tax on Carriers Using Fuel Purchased Outside State
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 Provisions
Article 46	One-Quarter Cent (1/4§) 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
Article 60	Land Transfer Tax

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North Carolina General Statutes Chapter 105 - Taxation

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