§ 105-228.90 Scope and definitions
§ 105-230 Charter suspended for failure to report
§ 105-232 Rights restored; receivership and liquidation
§ 105-235 Every day’s failure a separate offense
§ 105-236 Penalties; situs of violations; penalty disposition
§ 105-236.1 Enforcement of revenue laws by revenue law enforcement agents
§ 105-237 Waiver; installment payments
§ 105-237.1 Compromise of liability
§ 105-238 Tax a debt
§ 105-239.1 Transferee liability
§ 105-240 Tax upon settlement of fiduciary’s account
§ 105-240.1 Agreements with respect to domicile
§ 105-241 Where and how taxes payable; tax period; liens
§ 105-241.01 Electronic filing of returns
§ 105-241.6 Statute of limitations for refunds
§ 105-241.7 Procedure for obtaining a refund
§ 105-241.8 Statute of limitations for assessments
§ 105-241.9 Procedure for proposing an assessment
§ 105-241.10 Limit on refunds and assessments after a federal determination
§ 105-241.11 Requesting review of a proposed denial of a refund or a proposed assessment
§ 105-241.12 Result when taxpayer does not request a review
§ 105-241.13 Action on request for review
§ 105-241.13A Taxpayer inaction
§ 105-241.14 Final determination after Departmental review
§ 105-241.15 Contested case hearing on final determination
§ 105-241.16 Judicial review of decision after contested case hearing
§ 105-241.17 Civil action challenging statute as unconstitutional
§ 105-241.18 Class actions
§ 105-241.19 Declaratory judgments, injunctions, and other actions prohibited
§ 105-241.20 Delivery of notice to the taxpayer
§ 105-241.21 Interest on taxes
§ 105-241.22 Collection of tax
§ 105-241.23 Jeopardy assessment and collection
§ 105-242 Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
§ 105-242.1 Procedure for attachment and garnishment
§ 105-242.2 Personal liability when certain taxes not paid
§ 105-243 Taxes recoverable by action
§ 105-243.1 Collection of tax debts
§ 105-244.1 Cancellation of certain assessments
§ 105-244.3 Sales tax base expansion protection act
§ 105-244.4 Reduction of certain sales tax assessments
§ 105-244.4A Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers
§ 105-245 Failure of sheriff to execute order
§ 105-246 Actions, when tried
§ 105-247 Municipalities not to levy income and inheritance tax
§ 105-248 Purpose of State taxes
§ 105-249.2 Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster
§ 105-250 Law applicable to foreign corporations
§ 105-251 Information required of taxpayer and corrections based on information
§ 105-251.2 Compliance informational returns
§ 105-252 Returns required
§ 105-252.1 Use of a TTIN
§ 105-254 Secretary to furnish forms
§ 105-254.1 Identification of veterans on income tax form D-400
§ 105-255 Secretary of Revenue to keep records
§ 105-256 Publications prepared by Secretary of Revenue; report on fraud prevention progress
§ 105-256.1 Corporate annual report
§ 105-257 Department may charge fee for report or other document
§ 105-258 Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
§ 105-258.1 Taxpayer interviews
§ 105-258.2 Taxpayer conversations
§ 105-258.3 Power of attorney
§ 105-259 (Effective until January 1, 2023) Secrecy required of officials; penalty for violation
§ 105-260 Evaluation of Department personnel
§ 105-260.1 Delegation of authority to hold hearings
§ 105-261 Secretary and deputies to administer oaths
§ 105-262 Rules
§ 105-262.1 Rules to exercise authority under G.S. 105-130.5A
§ 105-263 Timely filing of mailed documents and requests for extensions
§ 105-264 Effect of Secretary’s interpretation of revenue laws
§ 105-264.1 Secretary’s interpretation applies to local taxes that are based on State taxes
§ 105-264.2 Publication of written determinations
§ 105-266.2 Refund of tax paid on substantial income later restored
§ 105-268 Reciprocal comity
§ 105-268.1 Agreements to coordinate the administration and collection of taxes
§ 105-268.2 Expenditures and commitments authorized to effectuate agreements
§ 105-268.3 Returns to be filed and taxes paid pursuant to agreements
§ 105-269 Extraterritorial authority to enforce payment
§ 105-269.1 Local authorities authorized to furnish office space
§ 105-269.3 Enforcement of Subchapter V and fuel inspection tax
§ 105-269.4 Election to apply income tax refund to following year’s tax
§ 105-269.5 Contribution of income tax refund to Wildlife Conservation Account
§ 105-269.7 Contribution of income tax refund or payment to the North Carolina Education Endowment Fund
§ 105-269.8 (Effective for taxable years beginning on or after January 1, 2017 and expiring for taxable years beginning on or after January 1, 2026) Contribution by individual for early detection of breast and cervical cancer
§ 105-269.13 Debts not collectible under North Carolina law
§ 105-269.14 Payment of use tax with individual income tax
§ 105-269.15 Income tax credits of partnerships

Terms Used In North Carolina General Statutes > Chapter 105 > Article 9 - General Administration; Penalties and Remedies

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: shall be construed to mean a calendar month, unless otherwise expressed; and the word "year" a calendar year, unless otherwise expressed; and the word "year" alone shall be equivalent to the expression "year of our Lord. See North Carolina General Statutes 12-3
  • oath: shall be construed to include "affirmation" in all cases where by law an affirmation may be substituted for an oath, and in like cases the word "sworn" shall be construed to include the word "affirmed. See North Carolina General Statutes 12-3
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • personal property: shall include moneys, goods, chattels, choses in action and evidences of debt, including all things capable of ownership, not descendable to heirs at law. See North Carolina General Statutes 12-3
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Probate: Proving a will
  • property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • seal: shall be construed to include an impression of such official seal, made upon the paper alone, as well as an impression made by means of a wafer or of wax affixed thereto. See North Carolina General Statutes 12-3
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3