| Subchapter I. LEVY OF TAXES |
| § 105-1. Title and purpose of Subchapter |
| § 105-1.1. Supremacy of State Constitution |
| Article 1. Inheritance Tax |
| Article 1A. Estate Taxes |
| Article 2. Privilege Taxes |
| Article 2A. Tobacco Products Tax |
| Article 2B. Soft Drink Tax |
| Article 2C. Alcoholic Beverage License And Excise Taxes |
| Article 2D. Unauthorized Substances Taxes |
| Article 3. Franchise Tax |
| Article 3A. Tax Incentives For New And Expanding Businesses |
| Article 3B. Business And Energy Tax Credits |
| Article 3C. Tax Incentives For Recycling Facilities |
| Article 3D. Historic Rehabilitation Tax Credits |
| Article 3E. Low-Income Housing Tax Credits [See Editor's note for repeal of this Article.] |
| Article 3F. Research and Development |
| Article 3G. Tax Incentives for Major Computer Manufacturing Facilities |
| Article 3H. Mill Rehabilitation Tax Credit [See G.S. 105-129.75 for repeal of this Article.] |
| Article 3I. |
| Article 3J. Tax Credits for Growing Businesses [See G.S. 105-129.82a for repeal of Article.] |
| Article 3K. Tax Incentives for Railroad Intermodal Facilities [Repealed for taxable years beginning on or after January 1, 2038. See G.S. 105-129.99.] |
| Article 4. Income Tax |
| Article 4A. Withholding; Estimated Income Tax for Individuals |
| Article 4B. Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations |
| Article 4C. Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations |
| Article 5. Sales and Use Tax |
| Article 5A. North Carolina Highway Use Tax |
| Article 5B. Scrap Tire Disposal Tax |
| Article 5C. White Goods Disposal Tax |
| Article 5D. Dry-Cleaning Solvent Tax [Repealed effective January 1, 2020] |
| Article 5E. Piped Natural Gas Tax |
| Article 5F. Certain Machinery and Equipment |
| Article 5G. Solid Waste Disposal Tax |
| Article 5H. 911 Service Charge for Prepaid Wireless Telecommunications Service |
| Article 5I. Severance Tax |
| Article 6. Gift Taxes |
| Article 7. Schedule H. Intangible Personal Property |
| Article 8. Schedule I. Compensating Use Tax |
| Article 8A. Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes |
| Article 8B. Taxes Upon Insurance Companies |
| Article 8C. Excise Tax on Banks |
| Article 8D. Taxation of Savings and Loan Associations |
| Article 8E. Excise Tax on Conveyances |
| Article 9. General Administration; Penalties and Remedies |
| Article 10. Liability for Failure to Levy Taxes |
| Subchapter II. LISTING, APPRAISAL, AND ASSESSMENT OFPROPERTY AND COLLECTION OF TAXES ON PROPERTY |
| Article 11. Short Title, Purpose, and Definitions |
| Article 12. Property Subject to Taxation |
| Article 12A. Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland |
| Article 13. Standards for Appraisal and Assessment |
| Article 14. Time for Listing and Appraising Property for Taxation |
| Article 15. Duties of Department and Property Tax Commission as to Assessments |
| Article 16. County Listing, Appraisal, and Assessing Officials |
| Article 17. Administration of Listing |
| Article 18. Reports in Aid of Listing |
| Article 19. Administration of Real and Personal Property Appraisal |
| Article 20. Approval, Preparation, Disposition of Records |
| Article 21. Review and Appeals of Listings and Valuations |
| Article 22. Listing, Appraising, and Assessing by Cities and Towns |
| Article 22A. Motor Vehicles |
| Article 23. Public Service Companies |
| Article 24. Review and Enforcement of Orders |
| Article 25. Levy of Taxes and Presumption of Notice |
| Article 26. Collection and Foreclosure of Taxes |
| Article 27. Refunds and Remedies |
| Article 28. Special Duties to Pay Taxes |
| Article 29. Validations |
| Article 30. General Provisions |
| Subchapter III. COLLECTION OF TAXES |
| Article 30. General Provisions |
| Article 31. Rights of Parties Adjusted |
| Article 32. Tax Liens |
| Article 33. Time and Manner of Collection |
| Article 33A. Agreements with United States or Other States |
| Article 34. Tax Sales |
| Article 35. Sheriff's Settlement of Taxes |
| Subchapter IV. LISTING OF AUTOMOBILES |
| Article 35A. Listing of Automobiles in Certain Counties |
| Subchapter V. MOTOR FUEL TAXES |
| Article 36. Gasoline Tax |
| Article 36A. Special Fuels Tax |
| Article 36B. Tax on Motor Carriers |
| Article 36C. Gasoline, Diesel, and Blends |
| Article 36D. Alternative Fuel |
| Subchapter VI. TAX RESEARCH |
| Article 37. Tax Research |
| Subchapter VII. PAYMENTS RECEIVED FROM TENNESSEE VALLEYAUTHORITY IN LIEU OF TAXES |
| Article 38. Equitable Distribution between Local Governments |
| Subchapter VIII. LOCAL GOVERNMENT SALES AND USE TAX |
| Article 39. First One-Cent (1¢) Local Government Sales and Use Tax |
| Article 40. First One-Half Cent (1/2¢) Local Government Sales and Use Tax |
| Article 41. Alternative Local Government Sales and Use Taxes |
| Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax |
| Article 43. Local Government Sales and Use Taxes for Public Transportation |
| Article 44. Local Government Hold Harmless Provisions |
| Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax |
| Subchapter IX. MULTICOUNTY TAXES |
| Article 50. Regional Transit Authority Vehicle Rental Tax |
| Article 51. Regional Transit Authority Registration Tax |
| Article 52. County Vehicle Registration Tax |
| Subchapter X. LOCAL OPTION COUNTY TAXES |
| Article 60. Land Transfer Tax |