Article3. Franchise Tax  


§ 105-114. Nature of taxes; definitions
§ 105-114.1. Limited liability companies
§ 105-115. Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1
§ 105-116. Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date
§ 105-116.1. Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date
§§ 105-117 through 115-118. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3
§ 105-119. Repealed by Session Laws 2000-173, s. 7
§ 105-120. Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002
§ 105-120.1. Repealed by Session Laws 2000-173, s. 7
§ 105-120.2. Franchise or privilege tax on holding companies
§ 105-121. Repealed by Session Laws 1945, c. 752, s. 1
§ 105-121.1. Mutual burial associations
§ 105-122. Franchise or privilege tax on domestic and foreign corporations
§ 105-122.1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax
§ 105-123. Repealed by Session Laws 1991, c. 30, s. 1
§ 105-124. Repealed by Session Laws 1959, c. 1259, s. 9
§ 105-125. Exempt corporations
§ 105-126. Repealed by Session Laws 1959, c. 1259, s. 9
§ 105-127. When franchise or privilege taxes payable
§ 105-128. Power of attorney
§ 105-129. Extension of time for filing returns
§ 105-129.1. Repealed by Session Laws 1989, c. 582, s. 1