Privilege Taxes.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Privilege Taxes.

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Section
105-33

Taxes under this Article.

Section
105-33.1

Definitions.

Sections
105-34

Repealed by Session Laws 1979, c. 63.

Sections
105-35

Repealed by Session Laws 1979, c. 72.

Sections
105-36 through 105-37 - through 105

37: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-37.1

Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.

Sections
105-37.2

Repealed by Session Law 1998-96, s. 3.

Sections
105-38

Repealed by Session Laws 1999-337, s. 14(b).

Section
105-38.1

Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.

Sections
105-39

Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)

Section
105-40

Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.

Section
105-41

Attorneys-at-law and other professionals.

Sections
105-41.1

Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.

Sections
105-42

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-43

Repealed by Session Laws 1973, c. 1195, s. 8.

Sections
105-44

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.

Sections
105-45 through 105-46 - through 46

Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.

Sections
105-47

Repealed by Session Laws 1979, c. 69.

Sections
105-48

Repealed by Session Laws 1979, c. 67.

Sections
105-48.1

Repealed by Session Laws 1981, c. 7.

Sections
105-49

Repealed by Session Laws 1989, c. 584, s. 10.

Section
105-50

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-51

Repealed by Session Laws 1989, c. 584, s. 12.

Section
105-51.1

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-52

Repealed by Session Laws 1979, c. 16, s. 1.

Sections
105-53 through 105-55 - through 105

55: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-56

Repealed by Session Laws 1981, c. 5.

Sections
105-57

Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.

Section
105-58

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-59

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.

Sections
105-60 through 105-61 - through 105

61: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-61.1

Repealed by Session Laws 1989, c. 584, s. 17.

Section
105-62

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-63

Repealed by Session Laws 1979, c. 65.

Sections
105-64

Repealed by Session Laws 1989, c. 584, s. 19.

Section
105-64.1

Repealed by Session Laws 1989, c. 584, s. 19.

Sections
105-65 through 105-65.1 - through 105

65.1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.

Section
105-65.2

Repealed by Session Laws 1989, c. 584, s. 19.

Section
105-66

Repealed by Session Laws 1989, c. 584, s. 19.

Section
105-66.1

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-67

Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.

Sections
105-68

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.

Sections
105-69

Repealed by Session Laws 1973, c. 1200, s. 1.

Section
105-70

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-71

Repealed by Session Laws 1979, c. 70.

Section
105-72

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-73

Repealed by Session Laws 1957, c. 1340, ss. 2, 9.

Section
105-74

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-75

Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.

Section
105-75.1

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-76

Repealed by Session Laws 1979, c. 62.

Section
105-77

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-78

Repealed by Session Laws 1979, c. 66.

Sections
105-79

Repealed by Session Laws 1979, c. 150, s. 4.

Section
105-80

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-81

Repealed by Session Laws 1947, c. 501, s. 2.

Sections
105-82

Repealed by Session Laws 1989, c. 584, s. 24.

Section
105-83

Installment paper dealers.

Sections
105-84

Repealed by Session Laws 1979, c. 150, s. 5.

Sections
105-85 through 105-86 - through 105

86: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-87

Repealed by Session Laws 1981, c. 6.

Section
105-88

Loan agencies.

Sections
105-89 through 105-90 - through 105

90: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-90.1

Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.

Section
105-91

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-92

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.

Sections
105-93

Repealed by Session Laws 1979, c. 68.

Section
105-94

Repealed by Session Laws 1947, c. 501, s. 2.

Sections
105-95

Repealed by Session Laws 1947, c. 831, s. 2.

Sections
105-96

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.

Sections
105-97 through 105-99 - through 105

99: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-100

Repealed by Session Laws 1979, c. 64.

Sections
105-101

Repealed by Session Laws 1979, c. 85, s. 1.

Sections
105-102

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.

Section
105-102.1

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-102.2

Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.

Sections
105-102.3

Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.

Sections
105-102.4

Repealed by Session Laws 1989, c. 584, s. 35.

Section
105-102.5

Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.

Sections
105-102.6

Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.

Section
105-103

Unlawful to operate without license.

Sections
105-104

Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.

Section
105-105

Persons, firms, and corporations engaged in more than one business to pay tax on each.

Section
105-106

Effect of change in name of firm.

Sections
105-107

Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.

Section
105-108

Property used in a licensed business not exempt from taxation.

Section
105-109

Obtaining license and paying tax.

Sections
105-109.1

Repealed by Session Laws 1999-337, s.16.

Sections
105-110

Repealed by Session Laws 1998-212, s. 29A.14(b).

Sections
105-111

Repealed by Session Laws 2001-414, s. 2.

Sections
105-112

Repealed by Session Laws 1998-212, s. 29A.14(c).

Sections
105-113

Repealed by Session Laws 1999-337, s. 17.

Section
105-113.1

Deleted.