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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. 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 Tax Incentives for Railroad Intermodal Facilities [Repealed for taxable years beginning on or after January 1, 2038.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 Dry-Cleaning Solvent Tax [Repealed effective January 1, 2020] |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 |