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Sections |
| Article 2 |
Privilege Taxes |
105-33 – 105-109 |
| Article 2A |
Tobacco Products Tax |
105-113.2 – 105-113.39D |
| Article 2C |
Alcoholic Beverage License and Excise Taxes |
105-113.68 – 105-113.89 |
| Article 2D |
Unauthorized Substances Taxes |
105-113.105 – 105-113.113 |
| Article 3 |
Franchise Tax |
105-114 – 105-129 |
| Article 3B |
Business and Energy Tax Credits |
105-129.15 – 105-129.19 |
| Article 3C |
Tax Incentives for Recycling Facilities |
105-129.25 – 105-129.27 |
| Article 3D |
Historic Rehabilitation Tax Credits |
105-129.35 – 105-129.39 |
| Article 3E |
Low-Income Housing Tax Credits |
105-129.40 – 105-129.45 |
| Article 3F |
Research and Development |
105-129.50 – 105-129.55 |
| Article 3H |
Mill Rehabilitation Tax Credit |
105-129.70 – 105-129.75A |
| Article 3J |
Tax Credits for Growing Businesses |
105-129.80 – 105-129.89 |
| Article 3K |
Tax Incentives for Railroad Intermodal Facilities |
105-129.99 |
| Article 3L |
Historic Rehabilitation Tax Credits Investment Program |
105-129.105 – 105-129.110 |
| Article 4 |
Income Tax |
105-130 – 105-160.8 |
| Article 4A |
Withholding; Estimated Income Tax for Individuals |
105-163.1 – 105-163.24 |
| Article 4C |
Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations |
105-163.38 – 105-163.43 |
| Article 5 |
Sales and Use Tax |
105-164.1 – 105-164.44M |
| Article 5A |
North Carolina Highway Use Tax |
105-187.1 – 105-187.10 |
| Article 5B |
Scrap Tire Disposal Tax |
105-187.15 – 105-187.19 |
| Article 5C |
White Goods Disposal Tax |
105-187.20 – 105-187.24 |
| Article 5D |
Dry-Cleaning Solvent Tax |
105-187.30 – 105-187.35 |
| Article 5F |
Certain Machinery and Equipment |
105-187.51C |
| Article 5G |
Solid Waste Disposal Tax |
105-187.60 – 105-187.63 |
| Article 5H |
911 Service Charge for Prepaid Wireless Telecommunications Service |
105-187.70 |
| Article 5I |
Severance Tax |
105-187.76 – 105-187.85 |
| Article 8A |
Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes |
105-228.1 – 105-228.2 |
| Article 8B |
Taxes Upon Insurance Companies And Prepaid Health Plans |
105-228.3 – 105-228.10 |
| Article 8C |
Schedule I-C. Excise Tax on Banks |
v6 |
| Article 8E |
Excise Stamp Tax on Conveyances |
105-228.28 – 105-228.37 |
| Article 9 |
General Administration; Penalties and Remedies |
105-228.90 – 105-269.15 |
| Article 10 |
Liability for Failure to Levy Taxes |
105-270 |
| Article 11 |
Short Title, Purpose, and Definitions |
105-271 – 105-273 |
| Article 12 |
Property Subject to Taxation |
105-274 – 105-282.1 |
| Article 12A |
Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland |
105-282.7 – 105-282.8 |
| Article 13 |
Standards for Appraisal and Assessment |
105-283 – 105-284 |
| Article 14 |
Time for Listing and Appraising Property for Taxation |
105-285 – 105-287 |
| Article 15 |
Duties of Department and Property Tax Commission as to Assessments |
105-288 – 105-291 |
| Article 16 |
County Listing, Appraisal, and Assessing Officials |
105-294 – 105-300 |
| Article 17 |
Administration of Listing |
105-301 – 105-312 |
| Article 18 |
Reports in Aid of Listing |
105-313 – 105-316.8 |
| Article 19 |
Administration of Real and Personal Property Appraisal |
105-317 – 105-317.2 |
| Article 20 |
Approval, Preparation, Disposition of Records |
105-318 – 105-321 |
| Article 21 |
Review and Appeals of Listings and Valuations |
105-322 – 105-325.1 |
| Article 22 |
Listing, Appraising, and Assessing by Cities and Towns |
105-326 – 105-328 |
| Article 22A |
Motor Vehicles |
105-330 – 105-330.11 |
| Article 23 |
Public Service Companies |
105-333 – 105-344 |
| Article 24 |
Review and Enforcement of Orders |
105-345 – 105-346 |
| Article 25 |
Levy of Taxes and Presumption of Notice |
105-347 – 105-348 |
| Article 26 |
Collection and Foreclosure of Taxes |
105-349 – 105-378 |
| Article 27 |
Refunds and Remedies |
105-379 – 105-381 |
| Article 28 |
Special Duties to Pay Taxes |
105-383 – 105-386 |
| Article 30 |
General Provisions |
105-394 – 105-395.1 |
| Article 36B |
Tax on Motor Carriers |
105-449.37 – 105-449.57 |
| Article 36C |
Gasoline, Diesel, and Blends |
105-449.60 – 105-449.126 |
| Article 36D |
Alternative Fuel |
105-449.130 – 105-449.139 |
| Article 38 |
Equitable Distribution between Local Governments |
105-458 – 105-462 |
| Article 39 |
First One-Cent (1¢) Local Government Sales and Use Tax |
105-463 – 105-474 |
| Article 40 |
First One-Half Cent (1/2¢) Local Government Sales and Use Tax |
105-480 – 105-487 |
| Article 42 |
Second One-Half Cent (1/2¢) Local Government Sales and Use Tax |
105-495 – 105-502 |
| Article 43 |
Local Government Sales and Use Taxes for Public Transportation |
105-506 – 105-511.4 |
| Article 44 |
Local Government Hold Harmless and Allocation Provisions |
105-522 – 105-524 |
| Article 46 |
One-Quarter Cent (¼¢) County Sales and Use Tax |
105-535 – 105-538 |
| Article 50 |
Regional Transit Authority Vehicle Rental Tax |
105-550 – 105-555 |
| Article 51 |
Regional Transit Authority Registration Tax |
105-560 – 105-564 |
| Article 52 |
County Vehicle Registration Tax |
105-570 |
| § 105-1 |
Title and purpose of Subchapter |
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| § 105-1.1 |
Supremacy of State Constitution |
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