PocketLaw | North Carolina General Statutes | Taxation

Taxation

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Inheritance Tax.

Estate Taxes.

Privilege Taxes.

Tobacco Products Tax.

Soft Drink Tax.

Alcoholic Beverage License and Excise Taxes.

Unauthorized Substances Taxes.

Franchise Tax.

Tax Incentives For New And Expanding Businesses.

Business and Energy Tax Credits.

Tax Incentives for Recycling Facilities.

Historic Rehabilitation Tax Credits.

Low-Income Housing Tax Credits.

Research and Development.

Tax Incentives for Major Computer Manufacturing Facilities.

Mill Rehabilitation Tax Credit.

Article 3I

Tax Credits for Growing Businesses.

Tax Incentives for Railroad Intermodal Facilities.

Historic Rehabilitation Tax Credits Investment Program.

Income Tax.

Withholding; Estimated Income Tax for Individuals.

Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.

Sales and Use Tax.

North Carolina Highway Use Tax.

Scrap Tire Disposal Tax.

White Goods Disposal Tax.

Dry-Cleaning Solvent Tax.

Piped Natural Gas Tax.

Certain Machinery and Equipment.

Solid Waste Disposal Tax.

911 Service Charge for Prepaid Wireless Telecommunications Service.

Severance Tax.

Gift Taxes.

Schedule H. Intangible Personal Property.

Schedule I. Compensating Use Tax.

Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.

Taxes Upon Insurance Companies And Prepaid Health Plans.

Schedule I-C. Excise Tax on Banks.

Taxation of Savings and Loan Associations.

Excise Stamp Tax on Conveyances.

General Administration; Penalties and Remedies.

Liability for Failure to Levy Taxes.

Short Title, Purpose, and Definitions.

Property Subject to Taxation.

Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.

Standards for Appraisal and Assessment.

Time for Listing and Appraising Property for Taxation.

Duties of Department and Property Tax Commission as to Assessments.

County Listing, Appraisal, and Assessing Officials.

Administration of Listing.

Reports in Aid of Listing.

Administration of Real and Personal Property Appraisal.

Approval, Preparation, Disposition of Records.

Review and Appeals of Listings and Valuations.

Listing, Appraising, and Assessing by Cities and Towns.

Motor Vehicles.

Public Service Companies.

Review and Enforcement of Orders.

Levy of Taxes and Presumption of Notice.

Collection and Foreclosure of Taxes.

Refunds and Remedies.

Special Duties to Pay Taxes.

Validations.

General Provisions.

Rights of Parties Adjusted.

Tax Liens.

Time and Manner of Collection.

Agreements with United States or Other States.

Tax Sales.

Sheriff's Settlement of Taxes.

Listing of Automobiles in Certain Counties.

Gasoline Tax.

Special Fuels Tax.

Tax on Motor Carriers.

Gasoline, Diesel, and Blends.

Alternative Fuel.

Tax Research.

Equitable Distribution between Local Governments.

First One-Cent (1¢) Local Government Sales and Use Tax.

First One-Half Cent (1/2¢) Local Government Sales and Use Tax.

Alternative Local Government Sales and Use Taxes.

Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.

Local Government Sales and Use Taxes for Public Transportation.

Local Government Hold Harmless and Allocation Provisions.

One-Quarter Cent (¼¢) County Sales and Use Tax.

Regional Transit Authority Vehicle Rental Tax.

Regional Transit Authority Registration Tax.

County Vehicle Registration Tax.

Land Transfer Tax.

Title and purpose of Subchapter.

Section
105-1.1

Supremacy of State Constitution.