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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 |
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Article2. Privilege Taxes |
| § 105-33. Taxes under this Article |
| § 105-33.1. Definitions |
| § 105-34. Repealed by Session Laws 1979, c. 63 |
| § 105-35. Repealed by Session Laws 1979, c. 72 |
| §§ 105-36 through 105-37. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-37.1. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date |
| § 105-37.2. Repealed by Session Law 1998-96, s. 3 |
| § 105-38. Repealed by Session Laws 1999-337, s. 14(b) |
| § 105-38.1. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date |
| § 105-39. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.) |
| § 105-40. Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date |
| § 105-41. Attorneys-at-law and other professionals |
| § 105-41.1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975 |
| § 105-42. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-43. Repealed by Session Laws 1973, c. 1195, s. 8 |
| § 105-44. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228 |
| §§ 105-45 through 46. Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17 |
| § 105-47. Repealed by Session Laws 1979, c. 69 |
| § 105-48. Repealed by Session Laws 1979, c. 67 |
| § 105-48.1. Repealed by Session Laws 1981, c. 7 |
| § 105-49. Repealed by Session Laws 1989, c. 584, s. 10 |
| § 105-50. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-51. Repealed by Session Laws 1989, c. 584, s. 12 |
| § 105-51.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-52. Repealed by Session Laws 1979, c. 16, s. 1 |
| §§ 105-53 through 105-55. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-56. Repealed by Session Laws 1981, c. 5 |
| § 105-57. Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1 |
| § 105-58. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-59. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44 |
| §§ 105-60 through 105-61. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-61.1. Repealed by Session Laws 1989, c. 584, s. 17 |
| § 105-62. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-63. Repealed by Session Laws 1979, c. 65 |
| § 105-64. Repealed by Session Laws 1989, c. 584, s. 19 |
| § 105-64.1. Repealed by Session Laws 1989, c. 584, s. 19 |
| §§ 105-65 through 105-65.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17 |
| § 105-65.2. Repealed by Session Laws 1989, c. 584, s. 19 |
| § 105-66. Repealed by Session Laws 1989, c. 584, s. 19 |
| § 105-66.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-67. Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1 |
| § 105-68. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229 |
| § 105-69. Repealed by Session Laws 1973, c. 1200, s. 1 |
| § 105-70. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-71. Repealed by Session Laws 1979, c. 70 |
| § 105-72. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-73. Repealed by Session Laws 1957, c. 1340, ss. 2, 9 |
| § 105-74. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-75. Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1 |
| § 105-75.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-76. Repealed by Session Laws 1979, c. 62 |
| § 105-77. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-78. Repealed by Session Laws 1979, c. 66 |
| § 105-79. Repealed by Session Laws 1979, c. 150, s. 4 |
| § 105-80. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-81. Repealed by Session Laws 1947, c. 501, s. 2 |
| § 105-82. Repealed by Session Laws 1989, c. 584, s. 24 |
| § 105-83. Installment paper dealers |
| § 105-84. Repealed by Session Laws 1979, c. 150, s. 5 |
| §§ 105-85 through 105-86. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-87. Repealed by Session Laws 1981, c. 6 |
| § 105-88. Loan agencies |
| §§ 105-89 through 105-90. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-90.1. Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4 |
| § 105-91. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-92. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227 |
| § 105-93. Repealed by Session Laws 1979, c. 68 |
| § 105-94. Repealed by Session Laws 1947, c. 501, s. 2 |
| § 105-95. Repealed by Session Laws 1947, c. 831, s. 2 |
| § 105-96. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231 |
| §§ 105-97 through 105-99. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-100. Repealed by Session Laws 1979, c. 64 |
| § 105-101. Repealed by Session Laws 1979, c. 85, s. 1 |
| § 105-102. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230 |
| § 105-102.1. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-102.2. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213 |
| § 105-102.3. Banks |
| § 105-102.4. Repealed by Session Laws 1989, c. 584, s. 35 |
| § 105-102.5. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17 |
| § 105-102.6. Publishers of newsprint publications |
| § 105-103. Unlawful to operate without license |
| § 105-104. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each |
| § 105-106. Effect of change in name of firm |
| § 105-107. Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999 |
| § 105-108. Property used in a licensed business not exempt from taxation |
| § 105-109. Obtaining license and paying tax |
| § 105-109.1. Repealed by Session Laws 1999-337, s. 16. |
| § 105-110. Repealed by Session Laws 1998-212, s. 29A.14(b) |
| § 105-111. Repealed by Session Laws 2001-414, s. 2 |
| § 105-112. Repealed by Session Laws 1998-212, s. 29A.14(c) |
| § 105-113. Repealed by Session Laws 1999-337, s. 17 |
| § 105-113.1. Deleted |