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General Administration; Penalties and Remedies.
Law
North Carolina General Statutes
Taxation
General Administration; Penalties and Remedies.
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Section
105-228.90
Scope and definitions.
Sections
105-229
Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
Section
105-230
Charter suspended for failure to report.
Section
105-231
Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k).
Section
105-232
Rights restored; receivership and liquidation.
Sections
105-233
Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
Section
105-234
Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
Section
105-235
Every day's failure a separate offense.
Section
105-236
Penalties; situs of violations; penalty disposition.
Section
105-236.1
Enforcement of revenue laws by revenue law enforcement agents.
Section
105-237
Waiver; installment payments.
Section
105-237.1
Compromise of liability.
Section
105-238
Tax a debt.
Section
105-239
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-239.1
Transferee liability.
Section
105-240
Tax upon settlement of fiduciary's account.
Section
105-240.1
Agreements with respect to domicile.
Section
105-241
Where and how taxes payable; tax period; liens.
Section
105-241.01
Electronic filing of returns.
Section
105-241.1
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-241.2
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-241.3
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-241.4
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-241.5
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-241.6
Statute of limitations for refunds.
Section
105-241.7
Procedure for obtaining a refund.
Section
105-241.8
Statute of limitations for assessments.
Section
105-241.9
Procedure for proposing an assessment.
Section
105-241.10
Limit on refunds and assessments after a federal determination.
Section
105-241.11
Requesting review of a proposed denial of a refund or a proposed assessment.
Section
105-241.12
Result when taxpayer does not request a review.
Section
105-241.13
Action on request for review.
Section
105-241.13A
Taxpayer inaction.
Section
105-241.14
Final determination after Departmental review.
Section
105-241.15
Contested case hearing on final determination.
Section
105-241.16
Judicial review of decision after contested case hearing.
Section
105-241.17
Civil action challenging statute as unconstitutional.
Section
105-241.18
Class actions.
Section
105-241.19
Declaratory judgments, injunctions, and other actions prohibited.
Section
105-241.20
Delivery of notice to the taxpayer.
Section
105-241.21
Interest on taxes.
Section
105-241.22
Collection of tax.
Section
105-241.23
Jeopardy assessment and collection.
Section
105-242
Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
Section
105-242.1
Procedure for attachment and garnishment.
Section
105-242.2
Personal liability when certain taxes not paid.
Section
105-243
Taxes recoverable by action.
Section
105-243.1
Collection of tax debts.
Sections
105-244
Repealed by Session Laws 1998-212, s. 29A.14(o).
Section
105-244.1
Cancellation of certain assessments.
Section
105-244.2
Expired pursuant to its own terms, effective January 1, 2010.
Section
105-244.3
Sales tax base expansion protection act.
Section
105-244.4
Reduction of certain sales tax assessments.
Section
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.
Section
105-245
Failure of sheriff to execute order.
Section
105-246
Actions, when tried.
Section
105-247
Municipalities not to levy income and inheritance tax.
Section
105-248
Purpose of State taxes.
Sections
105-248.1
Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
Sections
105-249
Repealed by Session Laws 1998-95, s. 27.
Sections
105-249.1
Repealed by Session Laws 1998-95, s. 28.
Section
105-249.2
Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
Sections
105-249.3
Repealed by Session Laws 1998-98, s. 19.
Section
105-250
Law applicable to foreign corporations.
Sections
105-250.1
Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
Section
105-251
Information required of taxpayer and corrections based on information.
Sections
105-251.1
Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
Section
105-251.2
Compliance informational returns.
Section
105-252
Returns required.
Section
105-252.1
Use of a TTIN.
Section
105-253
Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.
Section
105-254
Secretary to furnish forms.
Section
105-254.1
Identification of veterans on income tax form D-400.
Section
105-255
Secretary of Revenue to keep records.
Section
105-256
Publications prepared by Secretary of Revenue; report on fraud prevention progress.
Section
105-256.1
Corporate annual report.
Section
105-257
Department may charge fee for report or other document.
Section
105-258
Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
Section
105-258.1
Taxpayer interviews.
Section
105-258.2
Taxpayer conversations.
Section
105-258.3
Power of attorney.
Section
105-259
Secrecy required of officials; penalty for violation.
Section
105-260
Evaluation of Department personnel.
Section
105-260.1
Delegation of authority to hold hearings.
Section
105-261
Secretary and deputies to administer oaths.
Section
105-262
Rules.
Section
105-262.1
Rules to exercise authority under G.S. 105-130.5A.
Section
105-263
Timely filing of mailed documents and requests for extensions.
Section
105-264
Effect of Secretary's interpretation of revenue laws.
Section
105-264.1
Secretary's interpretation applies to local taxes that are based on State taxes.
Section
105-264.2
Publication of written determinations.
Sections
105-265
Repealed by Session Laws 1991, c. 45, s. 19.
Section
105-266
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-266.1
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-266.2
Refund of tax paid on substantial income later restored.
Section
105-267
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Sections
105-267.1
Repealed by Session Laws 1991, c. 45, s. 30.
Section
105-268
Reciprocal comity.
Section
105-268.1
Agreements to coordinate the administration and collection of taxes.
Section
105-268.2
Expenditures and commitments authorized to effectuate agreements.
Section
105-268.3
Returns to be filed and taxes paid pursuant to agreements.
Section
105-269
Extraterritorial authority to enforce payment.
Section
105-269.1
Local authorities authorized to furnish office space.
Section
105-269.2
Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
Section
105-269.3
Enforcement of Subchapter V and fuel inspection tax.
Section
105-269.4
Election to apply income tax refund to following year's tax.
Section
105-269.5
Contribution of income tax refund to Wildlife Conservation Account.
Sections
105-269.6
Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
Section
105-269.7
Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.
Section
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.
Section
105-269.9
Reserved for future codification purposes.
Section
105-269.10
Reserved for future codification purposes.
Section
105-269.11
Reserved for future codification purposes.
Section
105-269.12
Reserved for future codification purposes.
Section
105-269.13
Debts not collectible under North Carolina law.
Section
105-269.14
Payment of use tax with individual income tax.
Section
105-269.15
Income tax credits of partnerships.