Franchise Tax.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Franchise Tax.

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Section
105-114

Nature of taxes; definitions.

Section
105-114.1

Limited liability companies.

Sections
105-115

Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.

Sections
105-116

Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.

Section
105-116.1

Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.

Sections
105-117 through 115-118 - through 115

118: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.

Sections
105-119

Repealed by Session Laws 2000-173, s. 7.

Sections
105-120

Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002.

Section
105-120.1

Repealed by Session Laws 2000-173, s. 7.

Section
105-120.2

Franchise or privilege tax on holding companies.

Sections
105-121

Repealed by Session Laws 1945, c. 752, s. 1.

Sections
105-121.1

Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017.

Section
105-122

Franchise or privilege tax on domestic and foreign corporations.

Section
105-122.1

Credit for additional annual report fees paid by limited liability companies subject to franchise tax.

Sections
105-123

Repealed by Session Laws 1991, c. 30, s. 1.

Sections
105-124

Repealed by Session Laws 1959, c. 1259, s. 9.

Section
105-125

Exempt corporations.

Section
105-126

Repealed by Session Laws 1959, c. 1259, s. 9.

Section
105-127

When franchise or privilege taxes payable.

Section
105-128

Recodified as G.S. 105-258.3 by Session Laws 2019-169, s. 6.6(a).

Section
105-129

Extension of time for filing returns.

Sections
105-129.1

Repealed by Session Laws 1989, c. 582, s. 1.