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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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Article5. Sales and Use Tax |
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Part8. Administration and Enforcement |
| § 105-164.43. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-164.43A. (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector |
| § 105-164.43B. (Recodified effective August 8, 2001 - See note) Contract with Certified Sales Tax Collector |
| § 105-164.43C. Repealed by Session Laws 2001-347, s. 1.2, effective August 8, 2001. See note |
| § 105-164.43D. Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed |
| § 105-164.44. Penalty and remedies of Article 9 applicable |
| § 105-164.44A. Repealed by Session Laws 1991, c. 45, s. 18 |
| § 105-164.44B. Repealed by Session Laws 2011-145, s. 13.27(a), effective July 1, 2011 |
| § 105-164.44C. Repealed by Session Laws 2001-424, s. 34.15(a)(1), as amended by Session Laws 2002-126, s. 30A.1, effective July 1, 2002 |
| § 105-164.44D. Reimbursement for sales tax exemption for purchases by the Department of Transportation |
| § 105-164.44E. (Repealed effective July 1, 2020) Transfer to the Dry-Cleaning Solvent Cleanup Fund |
| § 105-164.44F. Distribution of part of telecommunications taxes to cities |
| § 105-164.44G. (Repealed for sales made on or after January 1, 2014) Distribution of part of tax on modular homes |
| § 105-164.44H. Transfer to State Public School Fund |
| § 105-164.44I. Distribution of part of sales tax on video programming service and telecommunications service to counties and cities |
| § 105-164.44J. Supplemental PEG channel support |
| § 105-164.44K. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on electricity to cities |
| § 105-164.44L. (Effective for quarters beginning on or after July 1, 2014) Distribution of part of tax on piped natural gas to cities |
| §§ 105-164.45 through 105-164.58. Repealed by Session Laws 1971, c. 77, s. 1 |
| §§ 105-165 through 105-176. Repealed by Session Laws 1957, c. 1340, s. 5 |
| §§ 105-177 through 105-178. Repealed by Session Laws 1951, c. 643, s.5 |
| § 105-179. Repealed by Session Laws 1957, c. 1340, s. 5 |
| § 105-180. Repealed by Session Laws 1951, c. 643, s. 5 |
| § 105-181. Repealed by Session Laws 1957, c. 1340, s. 5 |
| § 105-182. Repealed by Session Laws 1955, c. 1350, s. 19 |
| §§ 105-183 through 105-187. Repealed by Session Laws 1957, c. 1340, s. 5 |