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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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Article9. General Administration; Penalties and Remedies |
| § 105-228.90. Scope and definitions |
| § 105-229. Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9 |
| § 105-230. Charter suspended for failure to report |
| § 105-231. Recodified as the second paragraph of § 105-230 by S.L. 1998-212, s. 29A.14(k) |
| § 105-232. Rights restored; receivership and liquidation |
| § 105-233. Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006 |
| § 105-234. Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006 |
| § 105-235. Every day's failure a separate offense |
| § 105-236. Penalties; situs of violations; penalty disposition |
| § 105-236.1. Enforcement of revenue laws by revenue law enforcement agents |
| § 105-237. Waiver of penalties; installment payments |
| § 105-237.1. Compromise of liability |
| § 105-238. Tax a debt |
| § 105-239. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-239.1. Transferee liability |
| § 105-240. Tax upon settlement of fiduciary's account |
| § 105-240.1. Agreements with respect to domicile |
| § 105-241. Where and how taxes payable; tax period; liens |
| § 105-241.1. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-241.2. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-241.3. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-241.4. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-241.5. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-241.6. Statute of limitations for refunds |
| § 105-241.7. Procedure for obtaining a refund |
| § 105-241.8. Statute of limitations for assessments |
| § 105-241.9. Procedure for proposing an assessment |
| § 105-241.10. Limit on refunds and assessments after a federal determination |
| § 105-241.11. Requesting review of proposed denial of refund or proposed assessment |
| § 105-241.12. Result when taxpayer does not request a review |
| § 105-241.13. Action on request for review |
| § 105-241.14. Final determination after Departmental review |
| § 105-241.15. Contested case hearing on final determination |
| § 105-241.16. Judicial review of decision after contested case hearing |
| § 105-241.17. Civil action challenging statute as unconstitutional |
| § 105-241.18. Class actions |
| § 105-241.19. Declaratory judgments, injunctions, and other actions prohibited |
| § 105-241.20. Delivery of notice to the taxpayer |
| § 105-241.21. Interest on taxes |
| § 105-241.22. Collection of tax |
| § 105-241.23. Jeopardy assessment and collection |
| § 105-242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes |
| § 105-242.1. Procedure for attachment and garnishment |
| § 105-242.2. Personal liability when certain taxes not paid |
| § 105-243. Taxes recoverable by action |
| § 105-243.1. Collection of tax debts |
| § 105-244. Repealed by Session Laws 1998-212, s. 29A.14(o) |
| § 105-244.1. Cancellation of certain assessments |
| § 105-244.2. Expired pursuant to its own terms, effective January 1, 2010 |
| § 105-245. Failure of sheriff to execute order |
| § 105-246. Actions, when tried |
| § 105-247. Municipalities not to levy income and inheritance tax |
| § 105-248. Purpose of State taxes |
| § 105-248.1. Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007 |
| § 105-249. Repealed by Session Laws 1998-95, s. 27 |
| § 105-249.1. Repealed by Session Laws 1998-95, s. 28 |
| § 105-249.2. Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster |
| § 105-249.3. Repealed by Session Laws 1998-98, s. 19 |
| § 105-250. Law applicable to foreign corporations |
| § 105-250.1. Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209 |
| § 105-251. Information required of taxpayer and corrections based on information |
| § 105-251.1. Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14 |
| § 105-252. Returns required |
| § 105-253. Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date |
| § 105-254. Secretary to furnish forms |
| § 105-255. Secretary of Revenue to keep records |
| § 105-256. Publications prepared by Secretary of Revenue |
| § 105-256.1. Corporate annual report |
| § 105-257. Department may charge fee for report or other document |
| § 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers |
| § 105-258.1. Taxpayer interviews |
| § 105-258.2. Taxpayer conversations |
| § 105-259. Secrecy required of officials; penalty for violation |
| § 105-260. Evaluation of Department personnel |
| § 105-260.1. Delegation of authority to hold hearings |
| § 105-261. Secretary and deputies to administer oaths |
| § 105-262. Rules |
| § 105-262.1. Rules to exercise authority under G.S. 105-130.5A |
| § 105-263. Timely filing of mailed documents and requests for extensions |
| § 105-264. Effect of Secretary's interpretation of revenue laws |
| § 105-264.1. Secretary's interpretation applies to local taxes that are based on State taxes |
| § 105-265. Repealed by Session Laws 1991, c. 45, s. 19 |
| § 105-266. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-266.1. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-266.2. Refund of tax paid on substantial income later restored |
| § 105-267. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-267.1. Repealed by Session Laws 1991, c. 45, s. 30 |
| § 105-268. Reciprocal comity |
| § 105-268.1. Agreements to coordinate the administration and collection of taxes |
| § 105-268.2. Expenditures and commitments authorized to effectuate agreements |
| § 105-268.3. Returns to be filed and taxes paid pursuant to agreements |
| § 105-269. Extraterritorial authority to enforce payment |
| § 105-269.1. Local authorities authorized to furnish office space |
| § 105-269.2. Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008 |
| § 105-269.3. Enforcement of Subchapter V and fuel inspection tax |
| § 105-269.4. Election to apply income tax refund to following year's tax |
| § 105-269.5. Contribution of income tax refund to Wildlife Conservation Account |
| § 105-269.6. Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003 |
| § 105-269.7. (Effective for taxable years beginning on or after January 1, 2014) Contribution of income tax refund or payment to the North Carolina Education Endowment Fund |
| § 105-269.8. Reserved for future codification purposes |
| § 105-269.9. Reserved for future codification purposes |
| § 105-269.10. Reserved for future codification purposes |
| § 105-269.11. Reserved for future codification purposes |
| § 105-269.12. Reserved for future codification purposes |
| § 105-269.13. Debts not collectible under North Carolina law |
| § 105-269.14. Payment of use tax with individual income tax |
| § 105-269.15. Income tax credits of partnerships |