ACTIONS
Overpayment of tax
  Action to recover (105-266.1(c) ...... II.U.2, IV.F, VIII.A.5
Recovery of taxes (105-239, 105-241.4, 105-243, 105-381(c)(d)) ...... VIII.A.4, VIII.A.5
Refunds
   Suit for recovery of refund demanded (105-267) ...... VIII.A.4, VIII.A.5

ADDITIONAL TAXES (105-241.1)
Additional nature of provisions (105-241.1(j)) ...... VIII.A.2
Hearings
  Application for (105-241.1(c)) ...... VIII.A.2
    Finality in absence of (105-241.1(d)) ...... VIII.A.2
Interest
  Delinquent taxes (105-241.1(i)) ...... VIII.C.11
Jeopardy assessments (105-241.1(g)) ...... VIII.A.3.b
  Appeals (105-241.5) ...... VIII.A.4
Limitation of actions (105-241.1(e)) ...... VIII.A.1
Notice (105-241.1(a)(b)) ...... VIII.A.2
  Assessment (105-241.1(d)) ...... VIII.A.2

AIRCRAFT FACILITY PROPERTY TAX CREDIT (105-129.12) ...... III.B.9

AMUSEMENT TAXES
Athletic contests
  Imposition of tax (105-37.1(a)) ...... VI.B.1
Charities
  Exemption (105-40) ...... VI.D
Circuses
  Imposition of tax (105-37.1(a)) ...... VI.B
Dances
  Imposition of tax (105-37.1(a)) ...... VI.B
Dog shows
  Imposition of tax (105-37.1(a)) ...... VI.B.1
Due date (105-37.1(b)) ...... VI.B.2.b
Exemptions from tax (105-40) ...... VI.D
Exhibitions
  Imposition of tax (105-37.1(a)) ...... VI.B.1
Gross receipts tax
  Imposition of privilege tax on gross receipts (105-37.1(a)) ...... VI.B.1
Motion pictures
  Determination when privilege or amusement tax applies (105-38.1(a)) ...... VI.C
Payment (105-37.1(b)) ...... VI.B.2.b
Performances
  Imposition of tax (105-37.1(a)) ...... VI.B.2.a
Rate (105-37.1(b)) ...... VI.B.2
Religious societies
  Exemption (105-40) ...... VI.D
Reports
  Advance reports
    Out of state shows, performances, etc.(105-37.1(c)) ...... VI.B.3
Scope (105-37.1(a)) ...... VI.B.1
Shows
  Imposition of tax (105-37.1(a)) ...... VI.B.1
Sports events
  Imposition of tax (105-37.1(a)) ...... VI.B.1

APPEALS
Action to recover tax paid (105-241.4) ...... VIII.A.4, VIII.A.5
Administrative review
  Tax review board.
    See within this heading, “Tax review board.”
Overpayment of tax
  Actions for recovery (105-266.1(d)) ...... II.U.2, IV.F, VIII.A.5
Tax review board
  Administrative review
    Decisions (105-241.2(b2)) ...... VIII.A.4.d
    Frivolous petitions (105-241.2(c)) ...... VIII.A.4.d
    Hearings (105-241.2(b)(b1)) ...... VIII.A.3
      Notice (105-241.2(b)) ...... VIII.A.3
    Levy of assessment against taxpayer seeking review (105-241.2(c), 105-241.5) ...... VIII.A.2
    Petition for (105-241.2(a))
      Action to recover tax paid in lieu of petition (105-241.4) ...... VIII.A.4.e
  Appeal without payment of tax from tax review board decision (105-241.3(a)) ...... VIII.A.4.e

ARCHITECTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E

ARCHIVES AND HISTORY
Outdoor historical dramas
  Amusement tax exemptions (105-40) ...... VI.D

ARTS FESTIVALS
Amusement license taxes
  Exemption (105-40) ...... VI.D

ASSESSMENTS
Additional taxes
  Generally (105-241.1) ...... VIII.A.2

ATHLETIC CONTESTS
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B

ATTORNEYS AT LAW
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

BAD CHECKS
Penalty for bad checks in payment (105-236) ...... VIII.C.3

BANKS
Privilege taxes (105-102.3)
  Installment paper dealers (105-83) ...... VI.F
  Loan agency taxation (105-88) ...... VI.G
    Exemption of banks (105-88(b)) ...... VI.G.5

BEVERAGES
Alcoholic beverages tax (105-113.68 - 105-113.89)
  See ALCOHOLIC BEVERAGES TAX

BIOMASS EQUIPMENT MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ...... III.A.4, III.C.3.c

BONDS, SURETY
Alcoholic beverages tax
  Nonresident vendors (105-113.86(b)) ...... V.B.8
  Wholesalers and importers (105-113.86(a)) ...... V.B.8
Cigarette and tobacco products
  Tobacco products tax
    Dealers
      Wholesale dealer or retail dealer (105-113.38) ...... V.A.28

BURDEN OF PROOF
Business tax credits
  Eligibility and amount of credit (105-129.18) ...... III.C.1.d
Tax incentives for new and expanding businesses
  Eligibility for credit and amount of credit (105-129.7) ...... III.B.1.d

BURIAL
Franchise tax
  Mutual burial associations (105-121.1) ...... I.D

BUSINESS AND ENERGY TAX CREDITS
Low-income housing
  Allocation by pass-through entity (105-129.41(b1)) ...... III.F.1.f
  Forfeiture for change in ownership (105-129.41(f)) ...... III.F.1.k
    Liability for forfeiture (105-129.41(g)) ...... III.F.1.l

BUSINESS INVESTMENTS
Tax credit for qualified business investments
  See INVESTMENTS

BUSINESS TAX CREDITS (105-129.15 - 105-129.19)
Burden of proving eligibility and amount (105-129.18) ......III.C.1.d
Cap on credit (105-129.17(b)) ...... III.C.1.b
Election of tax against which credit claimed (105-129.17(a)) ...... III.C.1.a
Expiration of credit (105-129.16(b)) ...... III.C.2.b
Franchise tax
  Election of tax against which credit claimed (105-129.17(a)) ...... III.C.1.a
Income tax
  Election of tax against which credit claimed (105-129.17(a)) ...... III.C.1.a

BUSINESS TAX INCENTIVES
Business tax credits (105-129.15 - 105-129.19)
  See BUSINESS TAX CREDITS
Tax incentives for new and expanding businesses (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

CAP ON TAX CREDITS
Business tax credits (105-129.17(b)) ...... III.C.1.b

CENTRAL OFFICE OR AIRCRAFT FACILITY PROPERTY TAX CREDIT (105-129.12) ...... III.B.9

CERTIFIED PUBLIC ACCOUNTANTS
License taxes
  Statewide license for privilege to practice (105-41) ...... VI.E.1

CHARITIES
Amusements
  License taxes
    Exemption (105-40) ...... VI.D
Corporate income tax (105-130.11) ...... II.T.3
Exemption from tax (Const. N. C., art. V, §2) ...... II.T.3
Franchise tax
  Exemptions (105-125) ...... I.L.1&2

CHECK CASHING BUSINESS
Privilege taxes
  Loan agency taxation (105-88(a)) ...... VI.G

CHECKS
Bad checks in payment (105-236) ...... VIII.C.3

CHICKENS
Poultry composting facilities
  Corporate income tax credit (105-130.44) ...... III.A.12

CHIROPRACTORS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

CIGARETTES AND TOBACCO PRODUCTS
Bonds, surety
  Tobacco products tax
    Dealers
      Wholesale dealer or retail dealer (105-113.38) ...... V.A.28
Cigarette tax (105-113.5 - 105-113.33)
  Confiscation
    Non-tax-paid cigarettes (105-113.32) ...... V.A.22
      Vehicles or vessels transporting (105-113.31(b)) ...... V.A.21
  Conflict of laws
    Federal constitution and statutes (105-113.8) ...... V.A.8
  Criminal penalties (105-113.33) ...... V.A.23
  Distributors
    Licenses. See within this subheading, “Licenses.”
    Out-of-state distributors
      Examination of books, accounts, and records (105-113.24(b)) ...... V.A.17
      Licenses (105-113.12(c), 105-113.24(d)) ...... V.A.12, V.A.17
      Service of process
        Secretary of State as attorney for (105-113.24) ...... V.A.17
    Reports (105-113.18) ...... V.A.15
  Exemptions
    Activities tax in violation of federal constitution and statutes (105-113.8) ...... V.A.8
    Manufacturers shipping to distributors (105-113.10) ...... V.A.10
  Identification of dispensers on vending machines (105-113.17) ...... V.A.14
  Imposition of taxes (105-113.5, 105-113.6) ...... V.A.5, V.A.6
  Inventories
    Tax with respect to inventory on effective date of tax increase (105-113.7) ...... V.A.7
  Levy of taxes (105-113.5, 105-113.6) ...... V.A.5, V.A.6
  Licenses (105-113.11) ...... V.A.2, V.A.11
    Distributors
      Bond (105-113.13(b)) ...... V.A.13
      Investigation of applicants (105-113.13(a)) ...... V.A.13
      Out-of-state distributors (105-113.12(c), 105-113.24(d)) ...... V.A.12, V.A.17
      Place of business
        Defined (105-113.12(b)) ...... V.A.12
      Required (105-113.12(a)) ...... V.A.12
    Required (105-113.11) ...... V.A.11
      Distributors (105-113.12(a)) ...... V.A.12
    Unlicensed place of business
      Prohibited (105-113.29) ...... V.A.20
  Manufacturers shipping to distributors
    Exempt (105-113.10) ...... V.A.10
  Non-tax-paid cigarettes
    Confiscation (105-113.32) ...... V.A.22
      Vehicle or vessel transporting (105-113.31(b)) ...... V.A.21
    Possession
      Prima facie evidence (105-113.27(c)) ...... V.A.19
    Prohibited acts (105-113.27, 105-113.31(a)) ...... V.A.21
    Sale
      Prohibited acts (105-113.27(a)(b)) ...... V.A.19
    Transportation (105-113.31(a)) ...... V.A.21
      Requirements (105-113.31(b)) ...... V.A.21
      Seizure and confiscation of vehicle or vessel (105-113.31(b)) ...... V.A.21
  Out-of-state shipments (105-113.9) ...... V.A.9
  Prohibited acts
    Criminal penalties (105-113.33) ...... V.A.23
    Non-tax-paid cigarettes (105-113.27, 105-113.31(a)) ...... V.A.19
    Records and reports (105-113.30) ...... V.A.18
    Unlicensed place of business (105-113.29) ...... V.A.20
  Records
    Required reports (105-113.26) ...... V.A.18
      Prohibited acts (105-113.30) ...... V.A.18
  Refunds (105-113.21(b)) ...... V.A.16
  Reports
    Required reports (105-113.18) ...... V.A.15
      Prohibited acts (105-113.30) ...... V.A.18
  Scope of tax (105-113.3(a)) ...... V.A.1
  Use tax
    Levy (105-113.6) ...... V.A.6
  Vending machines
    Identification of dispensers (105-113.17) ...... V.A.14
Conflict of laws
  Cigarette tax
    Federal constitution and statutes (105-113.8) ...... V.A.8
Corporate income tax
  Credit for cigarette manufacture for export (105-130.45) ...... III.A.13
Definitions
  Cigarette tax (105-113.4) ...... V.A.1
    Interstate business (105-113.9) ...... V.A.9
    Place of business
      Distributors (105-113.12(b)) ...... V.A.12
  Tobacco products tax (105-113.4) ...... V.A.1
Inventories
  Cigarette tax
    Tax with respect to inventory on effective date of tax increase (105-113.7) ...... V.A.7
  Tobacco products
    Recordkeeping requirements (105-113.40) ...... V.A.29
Licenses
  Cancellation
    Grounds (105-113.4B(a)) ...... V.A.3
    Procedure (105-113.4B(b)) ...... V.A.2
  Cigarette tax.
    See within this heading, “Cigarette tax.”
  Duplicate or amended license (105-113.4A(c)) ...... V.A.2
  Generally (105-113.4A(a)) ...... V.A.2
  Refund of license taxes (105-113.4A(b)) ...... V.A.2
  Tobacco products tax
    Wholesale dealer or retail dealer
      Amount of tax (105-113.36) ...... V.A.26
      Requirement of license (105-113.36) ...... V.A.26
Master settlement
  Enforcement of tobacco master settlement (105-113.4C) ...... V.A.4
Non-tax-paid cigarettes
  Cigarette tax.
    See within this heading, “Cigarette tax.”
Purchases
  Tobacco products tax
    Recordkeeping requirements (105-113.40) ...... V.A.29
Records
  Cigarette tax
    Required records (105-113.26) ...... V.A.18
      Prohibited acts (105-113.30) ...... V.A.18
  Tobacco products tax
    Recordkeeping requirements
      Sales, inventories, and purchases (105-113.40) ...... V.A.29
Reports
  Cigarette tax
    Required reports (105-113.18) ...... V.A.15
      Prohibited acts (105-113.30) ...... V.A.18
Sales
  Tobacco products tax
    Recordkeeping requirements (105-113.40) ...... V.A.29
Stale or unsaleable cigarettes
  Refund (105-113.21(b)) ...... V.A.16
Tobacco products tax (105-113.2 - 105-113.4, 105-113.35 - 105-113.40)
  Dealers
    Wholesale dealer or retail dealer
      Bond requirement (105-113.38) ...... V.A.28
      Liability for tax imposed (105-113.35(b)(c)) ...... V.A.24
      License required (105-113.36) ...... V.A.26
        Amount of tax (105-113.36) ...... V.A.26
        Places of business (105-113.36) ...... V.A.26
    Payment of tax (105-113.37(b)) ...... V.A.27
    Recordkeeping requirements
      Sales, inventories, and purchases (105-113.40) ...... V.A.29
    Reporting requirements
      Resale exempt from tax (105-113.37(b)) ...... V.A.27
  Definitions (105-113.4)
    Place of business (105-113.36) ...... V.A.26
  Form
    Payment of tax (105-113.37(a)) ...... V.A.27
  Inapplicability of tax (105-113.35(a)) ...... V.A.25
  Levy of excise tax (105-113.35(a)) ...... V.A.24
  Manufacturer’s option (105-113.35(d)) ...... V.A.24
  Payment of tax (105-113.37) ...... V.A.27
  Reporting requirements
    Payment of tax (105-113.37(a)) ...... V.A.27
    Resale exempt from tax (105-113.37(b)) ...... V.A.27
  Scope of tax (105-113.3(a)) ...... V.A.1
Tobacco reserve fund
  Enforcement of master settlement (105-113.4C) ...... V.A.4

CIRCUSES
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B.1

CIVIC ORGANIZATIONS
Amusement tax exemptions (105-40) ...... VI.D

COLLECTION OF TAXES
Actions for recovery of taxes (105-239, 105-243) ...... VIII.A.4

CONFLICT OF LAWS
Cigarettes and tobacco products
  Cigarette tax
    Federal constitution and statutes (105-113.8) ...... V.A.8

CONSERVATION TILLAGE EQUIPMENT
Corporations (105-130.36) ...... III.A.6

CORPORATE INCOME TAX
Affiliated corporations (105-130.6) ...... II.N
Air and water transportation corporations
  Allocation and apportionment of income
    Revenue ton-mile (105-130.4(s)) ...... II.I.2.f
Air-cleaning devices
  Amortization (105-130.10) ...... II.K
Allocation and apportionment of income (105-130.4(b))
  Air and water transportation corporations (105-130.4(s)) ...... II.I.2.f
  Business income (105-130.4(i))
    Excluded corporations (105-130.4(r)) ...... II.I.2.e
      Defined (105-130(a4)) ...... II.I.2.e
    Motor carrier of passengers (105-130.4(p)) ...... II.I.2.c
    Motor carriers of property (105-130.4(o)) ...... II.I.2.c
    Payroll factor (105-130.4(k)) ...... II.I.1.b
    Property factor (105-130.4(j)) ...... II.I.1.a
    Railroad companies (105-130.4(m)) ...... II.I.2.a
    Sales factor (105-130(l)) ...... II.I.1.c
    Telegraph companies (105-130.4(q)) ...... II.I.2.d
    Telephone companies (105-130.4(n)) ...... II.I.2.b
  Interest and net dividends (105-130.4(f)) ...... II.I.1.c.vii
  Nonbusiness income (105-130.4(c) to (h))
    Intangible property
      Royalties or similar income received from use of (105-130.4(g)) ...... II.I.1.c.vii
    Sale or other disposition of real property (105-130.4(e)) ...... II.I.1.c.vii
  Rents and royalties (105-130.4(c)(d)) ...... II.I.1.c.vii
  Sale or other disposition of real property (105-130.4(e)) ...... II.I.1.c.vii
Amortization
  Air-cleaning devices (105-130.10) ...... II.K
  Equipment mandated by OSHA
    Defined (105-130.10A(b)) ...... II.K.3
    Generally (105-130.10A(a)) ...... II.K.3
  Recycling facilities (105-130.10) ...... II.K
  Waste treatment facilities (105-130.10) ...... II.K
Biomass equipment manufacturing facility
  Construction credit (105-130.28) ...... III.A.4
Chambers of commerce
  Exemption (105-130.11(a)(b)) ...... II.T.3
Charities
  Contributions
    Deductions (105-130.9) ...... II.C.2, II.J
  Exemption of charitable corporations (105-130.11 (a)(b)) ...... II.T.3
Charter
  Suspension
    Reports
      Failure to file (105-230 - 105-232) ...... II.S.1
Cigarettes and tobacco products
  Credit for cigarette manufacture for export (105-130.45) ...... III.A.13
Civic leagues
  Exemption (105-130.11 (a)(b)) ...... II.T.3
Cogenerating power plants
  Credit for construction (105-130.25) ...... III.A.3
Condominium associations
  Exemption (105-130.11(a)) ...... II.T.3
Contributions
  Deductions (105-130.9) ...... II.C.2, II.J
Cooperative associations
  Exemption (105-130.11(a)(b)) ...... II.T.3
Credits
  Cigarettes manufactured for export (105-130.45(b)) ...... III.A.13
    Cap on credit (105-130.45(c)) ...... III.A.13.c
    Documentation (105-130.45(d)) ...... III.A.13.b
  Cogenerating power plants (105-130.25) ...... III.A.3
  Conservation tillage equipment
    Definition of “conservation tillage equipment” (105-130.36(b)) ...... III.A.6.b
    Generally (105-130.36(a)) ...... III.A.6.a
  Creation of jobs in severely distressed county (105-129.8(a))
    Planned expansion (105-129.8(d)) ...... III.B.4.g
  Gleaned crop
    Definitions (105-130.37(b)) ...... III.A.7.b
    Generally (105-130.37(a)) ...... III.A.7.a
  Handicapped persons
    Construction of dwelling units for (105-130.22) ...... III.A.2
  Job creation
    Severely distressed county (105-129.8) ...... III.B.4
  Ports authority wharfage and handling charges on exports
    Definitions (105-130.41(c)) ...... III.A.10.a
    Generally (105-130.41(a) & (b)) ...... III.A.10
    Sunset provision (105-130.41(d)) ...... III.A.10.a
  Poultry composting facility (105-130.44) ...... III.A.12
  Real property donations (105-130.34) ...... III.A.5
  Renewable energy equipment manufacturing facility, construction (105-130.28(a)) ...... III.A.4
    Cap (105-130.28(c)) ...... III.A.4.c
    Double credit prohibited (105-130.28(d)) ...... III.A.4.d
  Savings and loan associations
    Supervisory fees (105-130.43) ...... III.A.11
  Telephones
    Providing service to low-income residential consumers at reduced rates
    (105-130.39) ...... III.A.8
Deductions
  Amortization of equipment (105-130.10) ...... II.C.2
  Contributions (105-130.9) ...... II.C.2
  Net economic loss (105-130.8) ...... II.C.2, II.M
Definitions (105-130.2, 105-130.4(a))
  Conservation tillage equipment (105-130.36(b)) ...... III.A.6.b
  Estimated tax (106-163.38) ...... IV.A
  Ports authority wharfage and handling charges on exports Credit for
  (105-130.41(c)) ...... III.A.10.a
Depreciation
  Recapture of depreciation required under internal revenue code
    Inclusion in state net income (105-130.5(e)) ...... II.C.3
Dividends
  Adjustment for expenses related to
    Bank holding companies (105-130.6A(c), (e), (f)) ...... II.E.4
    Credits (105-130.6A (f) to (h)) ...... II.E.4
    Electric power holding companies (105-130.6A(d), (g)) ...... II.E.4
    Generally (105-130.6A(b)) ...... II.E.4
    Limitation on credits (105-130.6A(h)) ...... II.E.4
  Allocation and apportionment of income
    Interest and net dividends (105-130.4(f)) ...... II.I.1.c.vii
Estimated tax
  Declaration (105-163.39) ...... IV.A
    Electronic payment
      When required (105-163.40(d)) ...... IV.G
    Filing
      Short taxable year (105-163.40(c)) ...... IV.E
      Time for (105-163.40(a)) ...... IV.B.2
    Form of payment (105-163.40(d)) ...... IV.B.1
    Required (105-163.39(a)) ...... IV.A
  Definitions (105-163.38) ...... IV.A
  Payment of tax
    Overpayment
      Refund (105-163.43) ...... IV.F
    Underpayment (106-163.41) ...... IV.C
  Penalties
    Underpayment (106-163.41) ...... IV.C
  Refund of overpayment (106-163.43) ...... IV.F
  Underpayment
    Penalty (106-163.41(a)) ...... IV.C
      When not imposed (106-163.41(d)) ...... IV.D
    Period of underpayment (106-163.41(c)) ...... IV.B
    What constitutes (105-163.41(b)) ...... IV.D
Exemptions
  Organizations exempt (105-130.11(a)) ...... II.T
    Conditional exemptions (105-130.11(b)) ...... II.T.3
Federal taxable income
  Additions in determining state net income (105-130.5(a)) ...... II.C.2
  Adjustments in determining state net income (105-130.5(a) to (c)) ...... II.C.2
  Corrections
    Assessment by secretary of revenue (105-130.20) ...... II.U
    Return (105-130.21(a)) ...... II.U
  Deductions in determining state net income (105-130.5(b)) ...... II.C.2
Foreign corporations
  Applicability of laws (105-150) ...... I.E.1, II.A.1
Franchise tax
  General provisions (105-114 - 105-129)
    See FRANCHISE TAX
Fraternal beneficiary societies
  Exemption (105-130.11(a) & (b)) ...... I.L, II.T
Handicapped persons
  Dwelling units for
    Credit for construction of (105-130.22) ...... III.A.2
Historic rehabilitation tax credits
  Credit against income tax (105-129.37(a)) ...... III.E
Hydroelectric generator manufacturing facility
  Construction credit (105-130.28) ...... III.A.4
Income year
  Change of income year (105-130.15(b)) ...... I.K
Insurance companies
  Exemption (105-130.11(a)) ...... II.T.2
Intangible property
  Royalties or similar income received from use of
    Allocation and apportionment of income (105-130.4(g)) ...... II.I.1.c.vii
Interest
  Allocation and apportionment of income
    Interest and net dividends (105-130.4(f)) ...... II.I.1.c.vii
Job creation
  Credits
    Job creation in severely distressed county (105-129.8) ...... III.B.4
Merger or consolidation
  Corporation using installment method of reporting income (105-130.15(d)) ...... II.C.3.b
Motor carriers
  Allocation and apportionment of income
    Business income of motor carriers (105-130.4(o) & (p)) ...... II.I.2.c
Net economic loss (105-130.8) ...... II.M
Net income
  Computation (105-130.15(a)) ...... II.C
  Federal taxable income
    Adjustments in determining state net income (105-130.2(a) to (c)) ...... II.C.2
  Recapture of depreciation required under internal revenue code
    Inclusion in state net income (105-130.5(e)) ...... II.C.3.a
  Subsidiary and affiliated corporations (105-130.6) ...... II.N
Partnerships ...... II.O
Petition, tax review board
  Allocation and apportionment of income (105-130.4(t)) ...... I.G.2, II.F.2
Ports authority
  Credit for ports authority wharfage and handling charges on exports
    Definitions (105-130.41(c)) ...... III.A.10
    Generally (105-130.41(a), (b)) ...... III.A.10
    Sunset provision (105-130.41(d)) ...... III.A.10
Poultry composting facility
  Credit limitations (105-130.44) ...... III.A.12
Railroads
  Application and apportionment of income
    Business income of railroad companies (105-130.4(m)) ...... II.I.2.a
Rate of tax (105-130.3) ...... II.A.4
Real estate investment trust (105-130.12) ...... II.T.5
Real estate mortgage investment conduits
  Exemption (105-130.11(d)) ...... II.T.6
Recycling facilities
  Amortization (105-130.10) ...... II.C.2, II.K
Regulated investment companies (105-130.12) ...... II.C.2, II.T.5
Renewable energy equipment manufacturing facility
  Construction credit (105-130.28) ...... III.A.5
Rents and royalties
  Allocation and apportionment of income (105-130.4(c), (d)) ...... II.I.1.c.vii
Reports
  Failure to report
    Suspension of corporate charter (105-230 - 105-232) ...... II.S.1
  Returns (105-130.16(a), 105-130.21(a))
    Consolidated returns for federal income tax purposes (105-130.14) ...... II.N.3
Savings and loan associations
  Credit for supervisory fees (105-130.43) ...... III.A.11
S corporations (105-131, 105-131.1 - 105-131.8)
  Composite return for nonresident shareholders ...... II.W.9
  Computation of net income for composite returns ...... II.W.10
  Corporate income taxed to shareholders ...... II.W
  Corporations required to file ...... II.W.1
  Election ...... II.W.5
  Extensions ...... II.W.4
  Forms ...... II.W.2
  Franchise tax ...... II.W.7
  Nonresident shareholder agreement ...... II.W.6
  Return and payment due ...... II.W.3
  Shareholders
    Agreements (105-131.7) ...... II.W.6
Shareholders
  S corporations
    See within this heading, “ S corporations”
Solar electric equipment manufacturing facility
  Construction credit (105-130.28) ...... III.A.4
Subchapter S
  Apportionment factors ...... II.X.3
  Election ...... II.X.1
  Franchise tax ...... II.X.4
  Parent S corporation nexus ...... II.X.2
  Shareholders ...... II.X.5
Subsidiary corporations (105-130.6) ...... II.N
Taxable year
  Defined (105-130.2) ...... IV.A
Telegraph companies
  Allocation and apportionment of income
    Business income of telegraph companies (105-130.4(q)) ...... II.I.2.d
Telephone Companies
  Allocation and apportionment of income
    Business income of telephone companies (105-130.4(n)) ...... II.I.2.b
Thermal electric equipment manufacturing facility
  Construction credit (105-130.28) ...... III.A.4
Waste treatment facilities
  Amortization (105-130.10) ...... II.C.2, II.K
Wind energy equipment manufacturing facility
  Construction credit (105-130.28) ...... III.A.4
Withdrawal from state
  Corporation using installment method of reporting income (105-130.15(d)) ...... II.C.3.b

CORPORATIONS
Articles of incorporation
  Suspension
    Failure to file tax report or return or pay tax or fee
      Suspension of articles of incorporation (105-230(a)) ...... II.S.1
        Invalidity of acts performed during suspension (105-230(b)) ...... II.S.1
        Reinstatement of articles (105-232(a)) ...... II.S.2
Royalties
  Corporate income tax
    Payments received on use of trademarks
      Option methods of reporting (105-130.7A) ...... II.C.2

COUNTIES
Enterprise tier
  Tax incentives for new and expanding businesses (105-129.3) ...... III.B.1
License taxes
  General provisions (105.33 - 105-109)
    See PRIVILEGE TAXES
Privilege taxes
  General provisions (105.33 - 105-109)
    See PRIVILEGE TAXES
  Loan agencies (105-88) ...... VI.G
Tax incentives for new and expanding businesses
  Enterprise tier (105-129.3) ...... III.B.1.b

CREDITS
Corporate income tax
  See CORPORATE INCOME TAX
Historic property rehabilitation tax credits (105-129.35 - 105-129.37) ...... III.E

CREDIT UNIONS
Privilege taxes
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5

CRIMINAL LAW AND PROCEDURE
Attempt to evade or defeat tax as felony (105-236) ...... VIII.C.9
Cigarettes and tobacco products
  Cigarette tax
    Violations as misdemeanors (105-113.33) ...... V.A.23
Willful failure to file return, supply information or pay tax as misdemeanor
(105-236) ...... VIII.C.9

DANCES
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B
Exemption from amusement tax (105-40) ...... VI.D

DENTISTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

DEVELOPMENT ZONE PROJECTS
Tax credit (105-129.13) ...... III.B.11

DOG SHOWS
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B.1

ELECTION OF TAX AGAINST WHICH CREDIT CLAIMED
Business tax credits (105-129.17(a)) ...... III.C.1.a
Tax incentives for new and expanding businesses (105-129.5(a)) ...... III.B.3.e

ELECTRIC POWER, WATER AND SEWERAGE COMPANIES
Franchise or privilege tax
  Payment, return, report (105-116(b)) ...... I.B.2

ELECTRONIC FUNDS TRANSFER
Taxation
  Payment by (105-241(b)) ...... I.A.7, IV.B.1, IV.G, VIII.B

EMBALMERS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

ENERGY
Renewable energy investment credit
  Business tax credits (105-129.16A) ...... III.C.3

ENGINEERS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

ENTERPRISE TIERS
Tax incentive for new and expanding businesses generally
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

ESTIMATED INCOME TAX
Corporate income tax (105-163.38 - 105-163.43)
  See CORPORATE INCOME TAX

EXHIBITIONS
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B.1

EXPANDING BUSINESSES
Tax incentive for new and expanding businesses generally (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

FEES
License taxes
  General provisions (105-33 - 105-109)
    See PRIVILEGE TAXES
Privilege taxes
  General provisions (105-33 - 105-109)
    See PRIVILEGE TAXES
Tax incentives for new and expanding business (105-129.6(a)(a1)) ...... III.B.3.j

FELONIES
Attempt to evade or defeat tax (105-236) ...... VIII.C.9
Franchise tax
  Underpayment of tax
    Limited liability companies (105-114.1(d)) ...... I.J
Fraud
  Aid or assistance in fraud (105-236) ...... II.U.4, VIII.C.8

FOREIGN CORPORATIONS
Applicability of laws (105-250) ...... I.E.1, II.A.1

FORFEITURES
Tax incentives for new and expanding businesses
  Credits allowed under provisions (105-129.4(d)) ...... III.B.3.c

FRANCHISE TAX
Burial
  Mutual burial associations (105-121.1) ...... I.D
Business tax credits (105-129.15 - 105-129.19) ...... III.C.1

Charities
  Exemptions (105-125) ...... I.L.1
Cooperative associations
  Exemptions from provisions (105-125) ...... I.L.1
Corporations
  Corporations subject to levy (105-114(a1)) ...... I.A.1, I.E.3
  Credits (105-122(d1)) ...... V.C.6
  Defined (105-114(b)) ...... I.A.2
  Dissolved domestic corporations (105-127(f)) ...... I.A.6
  Exemptions (105-125) ...... I.L.2
  Holding companies (105-120.2) ...... I.C
  Minimum tax (105-122(d)) ...... I.A.5, I.E.7
  Nature of tax upon (105-114(a)) ...... I.A.1
  Nonprofit corporations
    Exemptions (105-125) ...... I.L.1
  Payment of tax (105-122(d)) ...... I.A.7
    Annual payment (105-127(a)) ...... I.E.6
  Rate of tax (105-122(c)) ...... I.E.7
  Reports (105-122(a)) ...... I.E.6
  Returns (105-122(a)) ...... I.E.4
    Change of income year (105-122(e)) ...... I.K
  Stock, surplus, and undivided profits
    Apportionment (105-122(c)) ...... I.G.1
    Determination of total amount (105-122(b)) ...... I.F
  Tax year (105-114(a3)) ...... I.E.8
Credits
  Business tax credits (105-129.15 - 105-129.19)
    See BUSINESS TAX CREDITS
  Tax incentives for new and expanding businesses generally (105-129.2 - 105-129.13)
    See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES
Definitions (105-114(b))
  Holding companies (105-120.2(c)) ...... I.C.1
Electric power, water and sewerage companies (105-116)
  Distribution to cities
    Generally (105-116.1(b)) ...... I.B.5
  Payment, return, report (105-116(b)) ...... I.B.2, I.B.3
  Tax rate (105-116(a) ...... I.B.1
Exemptions (105-125) ...... I.L.2
Gross receipts taxes collected on electric power companies (105-116) ...... I.B.1
Holding companies (105-120.2)
  Defined (105-120.2(c)) ...... I.C.1
  Limitation of tax amount (105-120.2(a)(b1), 105-120.2(a)(2)) ...... I.C.2, I.H.9
  Reports (105-120.2(a)) ...... I.C.2
Limited liability companies (105-114.1) ...... I.J, I.L.5
  Attribution (105-114.1(b)) ...... I.J, I.L.5
  Controlled companies (105-114.1(b)) ...... I.J, I.L.5
  Corporate or related members (105-114.1) ...... I.J, I.L.5
Minimum tax (105-122(d)) ...... I.E.7
Mutual burial associations (105-121.1) ...... I.D
Nature of taxes (105-114(a)) ...... I.A.1
New and expanding businesses
  Tax incentives generally (105-129.2 - 105-129.13)
    See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES
Payment
  Condition for doing business in state (105-114(a2)) ...... I.A.1
Real estate mortgage investment conduits
  Exemption (105-125) ...... I.L.4
Religious societies
  Exemptions (105-125) ...... I.L.1
Reports
  Corporations (105-122(a)) ...... I.E.6
  Public utilities (105-116(b)) ...... I.B.3
Returns
  Corporations (105-122(a)) ...... I.E.4
    Change of income year (105-122(e)) ...... I.K
  Extension of time for filing (105-129) ...... I.A.8
Tax incentives for new and expanding businesses generally (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES
Tax year (105-114(a3)) ...... I.A.4
Underpayment of tax
  Limited liability companies (105-114.1(d)) ...... I.J

FRAUD
Penalties (105-236)
  Aid or assistance in fraud (105-236) ...... II.U.4, VIII.C.9

GROSS PREMIUMS TAX
Insurance
  Credit against assessments paid (105-228.5A) ...... VII.L
  Generally
    See INSURANCE
Measurement (105-228.5) ...... VII.C

GROSS RECEIPTS TAX
Amusement taxes
  Imposition of privilege tax on gross receipts (105-37.1(a)) ...... VI.B
Collection of tax on electric power companies, natural gas companies and telephone companies (105-116)
  Distribution to cities (105-116.1) ...... I.B.5
License taxes generally (105-33 - 105-109)
  See PRIVILEGE TAXES
Privilege taxes generally (105-33 - 105-109)
  See PRIVILEGE TAXES

HEALING ARTS PROFESSIONALS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1, VI.E.2

HEARINGS
Appeals
  Tax review board
    Administrative review (105-241.2(b)(b1)) ...... VIII.A.4.b
      Decisions (105-241.2(b2)) ...... VIII.A.3.b

HISTORIC REHABILITATION TAX CREDITS
Corporate income tax
  Credit against income tax (105-129.37(a)) ...... III.E
Forfeiture of credit
  Change in ownership (105-129.37(d)) ...... III.E.2.d
    Exceptions to forfeiture for change in ownership (105-129.37(e)) ...... III.E.2.e
  Liability (105-129.37(f)) ...... III.E.2.f
  Recapture of federal credit (105-129.37(c)) ...... III.E.2.c
Income producing structures
  Allocation of credit among multiple owners (105-129.35(b)) ...... III.E.2.b
  Definitions (105-129.35(c)) ...... III.E.2.b
Installment taking of credit (105-129.37(b)) ...... III.E.1.b
Nonincome producing structures (105-129.36(a)) ...... III.E.3

HOLDING COMPANIES
Franchise tax (105-120.2)
  Defined (105-120.2(c)) ...... I.C.1
  Limitation of tax amount (105-120.2(a)(b1), 105-120.2(a)(2)) ...... I.C.2, I.H.9
  Reports (105-120.2(a)) ...... I.C.2

HOSPITALS
Article 65 corporations
  Gross premiums tax (105-228.5) ...... VII.B

HYDROELECTRIC GENERATOR MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ...... III.A.4

INCOME TAX
Business tax credits (105-129.15 - 105-129.19) ...... III.C
Corporations
  Estimated tax
    Payment
      Electronic funds transfer (105-241(b)) ...... IV.B.1, IV.G, VIII.B
Royalty payments for use of trademarks
  Corporations
    Optional methods for reporting income (105-130.7A) ...... II.C.2
Tax incentives for new and expanding businesses generally (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

INSURANCE
Companies
  Corporate income tax
    Exemption (105-130.11(a)) ...... VII.O
  Gross premiums tax (105-228.5, 105-228.5A, 105-228.6) ...... VII.A
  Municipal corporations
    No additional local taxes (105-228.10) ...... VII.N
  Premium tax
    Credit against for certain assessments (105-228.5A) ...... VII.L.1
    Generally (105-228.5) ...... VII.A
  Retaliatory premium taxes (105-228.8) ...... VII.F
Gross premiums tax
  Generally (105-228.5, 105-228.6) ...... VII.A
  Life and health insurance guaranty association
    Credit against assessments paid to (105-228.5A) ...... VII.L.1
Insurance guaranty association
  Gross premiums tax
    Credit against assessments paid (105-228.5A) ...... VII.L.1
Life and health insurance guaranty association
  Gross premiums tax
    Credit against assessments paid (105-228.5A) ...... VII.L.1
Retaliatory premium taxes ...... VII.F

INVENTORIES
Cigarettes and tobacco products
  Cigarette tax
    Tax with respect to inventory on effective date of tax increase(105-113.7) ...... V.A.7
  Tobacco products tax
    Recordkeeping requirements (105-113.40) ...... V.A.29

INVESTMENTS
Business tax credits generally (105-129.15 - 105-129.19)
  See BUSINESS TAX CREDITS
New and expanding businesses
  Tax incentives generally (105-129.2 - 105-129.13)
    See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

JEOPARDY ASSESSMENTS
Additional taxes (105-241.1(g), 105-241.5) ...... VIII.A.3.b
Administrative review
  Appeals (105-241.5) ...... VIII.A.4.b

JOB TRAINING, EDUCATION AND PLACEMENT INFORMATION MANAGEMENT
Tax incentives for new and expanding businesses
  Tax incentives generally (105-129.2 - 105-129.13)
    See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

LANDSCAPE ARCHITECTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

LAND SURVEYORS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

LICENSES
Privilege taxes
  Assessments (105-241.1(e)) ...... VIII.A.1
Refunds or rebates (105-266(c)) ...... VIII.A.5
Tax incentives for new and expanding business
  Time limit on claiming credit (105-129.5(d)) ...... VIII.A.5

LIMITED LIABILITY COMPANIES
Articles of organization
  Suspension
    Failure to file tax report or return or pay tax or fee (105-230(a)) ...... II.S.1
      Invalidity of acts performed during suspension (105-230(b)) ...... II.S.1
      Reinstatement of articles (105-232(a)) ...... II.S.2

LOANS
Privilege taxes
  Loan agencies
    Businesses taxed as (105-88(a)) ...... VI.G
    Collection of loan
      Nonpayment of tax bars legal collection of loan (105-88(d)) ...... VI.G.6
    Exemption business (105-88(b)) ...... VI.G.5

LOW-INCOME HOUSING CREDIT
Business tax credits (105-129.40 - 105-129.45) ...... III.F

MACHINERY ACT
Tax incentives for new and expanding businesses (105-129.9)
  Technology commercialization credit (105-129.9A) ...... III.B.6

MASTER SETTLEMENT
Cigarettes and tobacco products
  Enforcement of tobacco master settlement agreement (105-113.4C) ...... V.A.4

MISDEMEANORS
Cigarettes and tobacco products
  Cigarette tax
    Violations of provisions (105-113.33) ...... V.A.23
Officers, agents and employees
  Violations by (105-233) ...... VIII.C.9
    Aiding and/or abetting (105-234) ...... VIII.C.9
Willful failure to collect, withhold or pay over tax (105-236) ...... VIII.C.9
Willful failure to file return, supply information or pay tax (105-236) ...... VIII.C.9

MORTICIANS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

MOTION PICTURES
Amusement taxes
  Determination when privilege or amusement tax applies (105-38.1(a)) ...... VI.C.3
Privilege taxes
  Imposition of privilege taxes (105-38.1(a)) ...... VI.C.1

MUNICIPAL TAXES
Franchise taxes
  Electric power, natural gas, water and sewerage companies
    Distribution of gross receipts tax to cities (105-116.1) ...... I.B

NEGLIGENCE
Penalties for negligent failure to comply with provisions (105-236) ...... VIII.C.6

NET INCOME
See CORPORATE INCOME TAX

NEW BUSINESSES
Tax incentives generally (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

NEWSPAPERS
Privilege taxes
  Publishers of newsprint publications (105-102.6) ...... VI.I

NEWSPRINT MEDIA
Privilege taxes
  Publishers of newsprint publications (105-102.6) ...... VI.I

NORTH CAROLINA SYMPHONY SOCIETY
Exemption from amusement tax (105-40) ...... VI.D

NOTICE
Additional taxes (105-241.1(a)) ...... VIII.A
Appeals
  Tax review board
    Administrative review
      Notice of hearing (105-241.2(a)) ...... VIII.A.4.b

OPHTHALMOLOGISTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

OPTICIANS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

OPTOMETRISTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

OSTEOPATHS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

OUTDOOR HISTORICAL DRAMAS
Amusement tax exemption (105-40) ...... VI.D

PAWNBROKERS
Privilege taxes
  Local agency taxation (105-88(a)) ...... VI.G

PAYMENT
Electronic funds transfer (105-241(b)) ...... VIII.B
Penalties
  Failure to pay tax when due
    Willful failure (105-236) ...... VIII.B.3, VIII.C.8

PERFORMANCES
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B

PHOTOGRAPHY AND PHOTOSTATING
License taxes
  Professional licenses generally (105-41) ...... VI.E.1

PHYSICIANS AND SURGEONS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

PIPED NATURAL GAS (105-187.40 - 105-187.46) ...... V.C
Distribution (105-187.44(b)) ...... V.C.5
Generally (105-187.41) ...... V.C.1
Information returns (105-187.45(b)) ...... V.C.4
Liability for tax (105-187.42) ...... V.C.1
Payment (105-187.43(a)) ...... V.C.3
Persons responsible for payment (105-187.42) ...... V.C.2
Rate (105-187.41(b)) ...... V.C.1
Records (105-187.46(a)) ...... V.C.3
Returns
  Quarterly returns (105-187.43(c)) ...... V.C.3

PODIATRISTS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

PORTS AUTHORITY
Corporate income tax
  Credits
    Ports authority wharfage and handling charges on exports
      Definitions (105-130.41(c)) ...... III.A.10.a
      Generally (105-130.41(a),(b)) ...... III.A.10.a
      Sunset provision (105-130.41(d)) ...... III.A.10.a

POULTRY COMPOSTING FACILITIES
Corporate income tax credit (105-130.44) ...... III.A.12

PRIVILEGE TAXES (105-33 - 105-109)
Alcoholic beverages tax
  See ALCOHOLIC BEVERAGES TAX
Amusements
  Due date (105-37.1(b)) ...... VI.B.2.b
  Payment (105-37.1(b)) ...... VI.B.2.b
  Rate (105-37.1(b)) ...... VI.B.2.a
  Reports
    Advance reports
      Out of state shows, performances, etc. (105-37.1(c)) ...... VI.B.3
  Scope (105-37.1(a)) ...... VI.B.1
Application for license (105-104(a)) ...... VI.A.2
Banks (105-102.3) ...... VI.H
  Loan agency taxation
    Exemption of banks (105-88(b)) ...... VI.G.5
Change of name of firm
  Effect (105-106) ...... VI.A.6
Check cashing business
  Loan agency taxation (105-88(a)) ...... VI.G
Cigarettes and tobacco products
  Distributors
    General provisions (105-133.5 - 105-133.33)
      See CIGARETTES AND TOBACCO PRODUCTS
  Duplicate or amended license (105-113.4A(c)) ...... V.A.2
  Generally (105-113.4A(a)) ...... V.A
  Tobacco products tax
    Wholesale dealer or retail dealer
      Requirement of license (105-113.36) ...... V.A.26
Credit unions
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5
Criminal law and procedure
  See CRIMINAL LAW AND PROCEDURE
Distributors
  Cigarette tax
    General provisions (105-113.5 - 105-113.33)
      See CIGARETTES AND TOBACCO PRODUCTS
Exemptions (105-40) ...... VI.D
Failure to obtain license
  Penalty (105-236) ...... VI.A.5
Imposition (105-33(a)) ...... VI.A.1
Installment paper dealers (105-83) ...... VI.F
Issuance of license (105-104(b)) ...... VI.A.2
Licenses
  Application for license (105-104(a)) ...... VI.A.2
  Display of license (105-109(b)) ...... VI.A.2
  Issuance (105-104(b)) ...... VI.A.2
  Penalties for non-compliance with article (105-109(d)) ...... VI.A.5
  Requirement of license (105-109(b)) ...... VI.A.2
  Significance of license requirement (105-103) ...... VI.A.2
License taxes under article (105-33(b)) ...... VI.A.3
Loan agencies (105-88) ...... VI.G
Motion pictures
  Imposition of privilege taxes (105-38.1(a)) ...... VI.C
Multiple businesses
  Payment of tax on each (105-105) ...... VI.A.4
Names
  Change of name of firm
    Effect (105-106) ...... VI.A.6, VI.A.7
Newspapers
  Publishers of newsprint publications (105-102.6) ...... VI.I
Newsprint publishers
  Applicability (105-102.6(e)) ...... VI.I.1
  Disposition of net proceeds (105-102.6(f)) ...... VI.I.6
  Purpose (105-102.6(a)) ...... VI.I.1
  Recycled content percentage (105-102.6(c)) ...... VI.I.2
  Reporting requirements (105-102.6(d)(e)) ...... VI.I.4
  Tax reporting number (105-102.6(d)) ...... VI.I.4
Operation without license (105-103) ...... VI.A.5
Other taxes (105-33(b)) ...... VI.A.8
Pawnbrokers
  Loan agency taxation (105-88(a)) ...... VI.G
Penalties for non-compliance with article (105-109(d)) ...... VI.A.5
Professional licenses (105-41(a)) ...... VI.E
  Accounting (105-41(c)) ...... VI.E.1
  County and city taxes prohibited (105-41(h)) ...... VI.E.3
  Exemptions
    Aged persons (105-41(b)) ...... VI.E.2
    Faith healing (105-41(b)) ...... VI.E.2
  Personal privilege licenses (105-41(e)) ...... VI.E.3
  Practice of profession not authorized solely on authority conferred by license under provisions
    of article (105-41(i)) ...... VI.E.3
Real estate loan negotiation business
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5
Recycled newsprint (105-102.6) ...... VI.I
Savings and loan associations
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5
Transfer of business or property
  Liability of transferee to investigate tax liability (105-33(h)) ...... VI.A.7
Trust companies
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5

REAL ESTATE APPRAISERS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

REAL ESTATE BROKERS AND SALESMEN
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

REAL ESTATE LOAN NEGOTIATION BUSINESS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1
Privilege taxes
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5

RECORDS
Cigarettes and tobacco products
  Cigarette tax
    Required records (105-113.26) ...... V.A.18
      Prohibited acts (105-113.30) ...... V.A.18
  Tobacco products tax
    Recordkeeping requirements
      Sales, inventories, and purchases (105-113.40) ...... V.A.29
Secretary of revenue (105-255)
  Examination of records of taxpayers (105-258(a)) ...... V.A.29

RECYCLING
Tax incentives for recycling facilities (105-129.25 - 105-129.28) ...... III.D
  Credit for reinvestment (105-129.28) ...... III.D.3
  Definitions (105-129.25) ...... III.D.1.a.i&ii
  Forfeitures (105-129.26) ...... III.D.1.d
  Large facilities, credit for investing in (105-129.27) ...... III.D.2
  Major recycling facilities, credit for investing in (105-129.27) ...... III.D.2
  Qualifications (105-129.26) ...... III.D.1.c
  Reinvestment credit (105-129.28) ...... III.D.3

REFUNDS OR REBATES
Application of refund to following year’s tax
  Election to apply (105-269.4) ...... II.P.6
Contribution to wildlife fund (105-269.5) ...... II.P.5
Demand for (105-267) ...... II.U.2
Election to apply refund to following year’s tax (105-269.4) ...... II.P.6
Overpayment of taxes
  Action for recovery of overpayment (105-266.1(c)) ...... II.U.2
  Additional nature of provisions (105-266.1(e)) ...... VIII.A.
  Appeals (105-266.1(d)) ...... VIII.A.4
  Interest (105-266) ...... VIII.C.11

REHABILITATION OF HISTORIC PROPERTIES OR STRUCTURES
Historic property rehabilitation tax credits (105-129.35 - 105-129.37) ...... III.E

RELIGION
Alcoholic beverages
  Sacramental wine
    Refund for tax paid on wine (105-113.87) ...... V.B.9

RENEWABLE ENERGY EQUIPMENT MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ...... III.A.4

RENEWABLE ENERGY INVESTMENT CREDIT
Business tax credits (105-129.16A) ...... III.C.3

REPORTS
Amusement taxes
  Advance reports
    Out of state shows, performances, etc. (105-37.1(c)) ...... VI.B.3
Cigarettes and tobacco products
  Cigarette tax
    Required reports (105-113.18) ...... V.A.15
      Prohibited acts (105-113.30) ...... V.A.18
Corporate income tax
  Failure to report
    Suspension of corporate charter (105-230 - 105-232) ...... II.S.1
Extension of time for filing (105-263) ...... I.A.8, II.Q
Failure to file
  Suspension of corporate charter (105-230) ...... II.S.1
    Penalty for exercising corporate functions after suspension of charter (105-230(b)) ...... II.S.1
  Reinstatement of corporate rights (105-232) ...... II.S.2
Franchise tax
  Corporations (105-122(a)) ...... I.E
  Public utilities (105-116(b)) ...... I.B
Penalties
  Suspension of corporate charter for failure to file (105-230(a)) ...... II.S.1
    Exercising corporate functions after suspension (105-230(b)) ...... II.S.1

RESEARCH AND DEVELOPMENT TAX CREDIT (105-129.10)
Tax incentives for new and expanding businesses (105-129.10(a)) ...... III.B.7
  Alternative credit (105-129.10(a)) ...... III.B.7.c.ii

RETAIL INSTALLMENT SALES
Dealers in installment paper
  Privilege taxes
    Generally (105-83(a)) ...... VI.F

RETURNS
Corporations
  See CORPORATE INCOME TAX
Extensions of time for filing (105-263) ...... I.A.8, II.Q
Failure to file
  Penalties (105-236) ...... VIII.C.2
    Informational returns (105-236) ...... VIII.C.2
    Willful failure to file (105-236) ...... VIII.C.6
Franchise tax
  Extension of time for filing (105-129) ...... I.A.8
Penalties
  Failure to file (105-236) ...... VIII.C.2
    Informational returns (105-236) ...... VIII.C.2
    Willful failure (105-236) ...... VIII.C.6
Piped natural gas tax
  Quarterly returns (105-187.43(c)) ...... V.C.3
Tax incentives for new and expanding businesses
  Information to be included (105-129.7(b)) ...... III.B.1.d

SACRAMENTAL WINE
Alcoholic beverages
  Refund for tax paid on wine (105-113.87) ...... V.B.9

SALES
Cigarettes and tobacco products
  Tobacco products tax
    Recordkeeping requirements (105-113.40) ...... V.A.29

SAVINGS AND LOAN ASSOCIATIONS
Corporate income tax
  Credit for supervisory fees (105-130.43) ...... III.A.11
Fees
  Supervisory fees
    Tax credit (105-130.43) ...... III.A.11
Privilege taxes
  Installment paper dealers
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5

S CORPORATIONS
See CORPORATE INCOME TAX

SEWERAGE COMPANIES
Franchise or privilege tax
  Payment, return, report (105-116(b)) ...... I.B

SHOWS
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B

SOLAR ENERGY EQUIPMENT MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ...... III.A.4

SPORTS EVENTS
Amusement taxes
  Imposition of tax (105-37.1(a)) ...... VI.B

STATUTE OF LIMITATIONS
Tax incentives for new and expanding business
  Claiming credit (105-129.5(d)) ...... III.B.3.i

SUBCHAPTER S CORPORATIONS
See CORPORATE INCOME TAX

TAXATION
Electronic funds transfer
  Payment by (105-241(b)) ...... I.A.7, I.B.2, IV.B.1, IV.G, V.C.3, VII.I, VIII.B, VIII.C.4
Overdue tax debt
  Collection (105-243.1) ...... VIII.C.10
Payment
  Electronic funds transfer (105-241(b)) VIII.B

TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES (105-129.2 - 105-129.13)
Application for certification of eligibility Fees (105-129.6(a)) ...... III.B.3.j
Assignment of enterprise factor to each county (105-129.3(b)) ...... III.B.1.b
Burden of proving eligibility for credit and amount of credit (105-129.7(a)) ...... III.B.1.d
Cap on tax credits (105-129.5(b)) ...... III.B.3.f
Central administrative property investments (105-129.12(a)) ...... III.B.9
  Credit for investments (105-129.12(a)) ...... III.B.9.c
    Expiration of credit (105-129.12(c)) ...... III.B.9.f
  Mixed use property (105-129.12(b)) ...... III.B.9.d
Central office or aircraft property credit (105-129.12(a)) ...... III.B.9
  Expiration (105-129.12(c)) ...... III.B.9.f
  Mixed use property (105-129.12(b)) ...... III.B.9.d
Certification of eligibility
  Fees (105-129.6(a)) ...... III.B.3.j
Classification of enterprise tiers (105-129.3(a)) ...... III.B.1.b
Creating jobs credit (105-129.8(a))
  Amount of credit, table (105-129.8(a)) ...... III.B.4.c
  Letter of commitment to create jobs, qualification for credit (105-129.8(d)) ...... III.B.4.g
  Planned expansion, qualification for credit (105-129.8(d)) ...... III.B.4.g
Definitions
  Credit for creating jobs (105-129.8) ...... III.B.4.b
    Creating a full-time job ...... III.B.4.b.i
    Full-time job ...... III.B.4.b.ii
    Location of a job ...... III.B.4.b.iii
  Credit for development zone projects (105-129.13) ...... III.B.11
    Control ...... III.B.11.b.i
    Development zone agency ...... III.B.11.b.ii
    Improvement project ...... III.B.11.b.iii
  Credit for investing in central office or aircraft property (105-129.12) ...... III.B.9
    Cost ...... III.B.9.b
  Credit for investing in machinery and equipment (105-129.9) ...... III.B.5
    Cost ...... III.B.5.b.i
    Eligible machinery and equipment ...... III.B.5.b.ii
    Machinery and equipment ...... III.B.5.b.iii
  Credit for research and development (105-129.10) ...... III.B.7
    Base amount and qualified research expenses ...... III.B.7.b.i
    Code ...... III.B.7.b.ii
  Credit for substantial investment in other property (105-129.12A) ...... III.B.10
    Cost ...... III.B.10.b.i
    Property located in an enterprise tier one or two area ...... III.B.10.b.ii
  Credit for technology commercialization (105-129.9A) ...... III.B.6
    Eligible machinery and equipment ...... III.B.6.b.i
    Research university III.B.6.b.ii
  Credit for worker training (105-129.11) ...... III.B.8
    Eligible employee ...... III.B.8.b.i
    Location of a job ...... III.B.8.b.ii
Development zone project credit (105-129.13(a)) ...... III.B.11
  Credit amount (105-129.13(a) ...... III.B.11.c
  Definitions (105-129.13(b)) ...... III.B.11.b
  Eligibility (105-129.13(a)) ...... III.B.11.a
  Forfeiture (105-129.13(g) ...... III.B.11.f
  Inapplicability of general eligibility requirements (105-129.4(f)) ...... III.B.11.a
  Limitations (105-129.13(d)) ...... III.B.11.c
  Total amount of credits allowed in calendar year (105-129.13(f)) ...... III.B.11.e
Election of tax against which credit claimed (105-129.5(a)) ...... III.B.3.e
Eligibility for credits
  Advisory opinion (105-129.4(g)) ...... III.B.3.h
  Average wage, wage standard (105-129.4(b)) ...... III.B.2.b.ii
  Change or reformulation
    New eligibility not created (105-129.4(e)) ...... III.B.3.d
  Conditions for determining (105-129.4(a)) ...... III.B.2
  Environmental impact
    Certification that taxpayer not subject action based on significant violations
    (105-129.4(b3)) ...... III.B.2.d
  Health insurance provided for positions for which credit claimed (105-129.4(b2)) ...... III.B.2.c
  Large investments enhancements (105-129.4(b1)) ...... III.B.2.f
  Occupational health and safety act violations
    Certification taxpayer not subject to action for (105-129.4(b4)) ...... III.B.2.e
  Overdue tax debts (105-129.4(b6)) ...... III.B.2.g, III.B.3.l
  Substantial investments in other property (105-129.4(b5)) ...... III.B.10.a
  Types of businesses (105-129.4(a)) ...... III.b.2.a
Enterprise tier
  Data to be used in designation (105-129.3(b1)) ...... III.B.1.b
  Defined (105-129.3(a)) ...... III.B.1.b
  Development zone designation
    Relationship with enterprise tiers (105-129.3A(c)) ...... III.B.1.b
  Enterprise factor assigned annually to each county (105-129.3(b)) ...... III.B.1.b
  Exception
    Certain small counties (105-129.3(e)) ...... III.B.1.b
    Tier one and two areas (105-129.3(c)) ...... III.B.1.b
    Two-county industrial park (105-129.3(d)) ...... III.B.1.b
  Exemption for Tier One Areas (105-129.3(c)) ...... III.B.1.b
  Ranking of counties (105-129.3(b)) ...... III.B.1.b
  Small counties (105-129.3(e)) ...... III.B.1.b
  Two-county industrial park (105-129.3(d)) ...... III.B.1.b
Enterprise tier one or two area
  Substantial investment credit (105-129.12A) ...... III.B.10.b.ii
Environmental impact
  Eligibility for credits
    Certification that taxpayer not subject action based on significant violations
    (105-129.4(b3)) ...... III.B.2.d
Existing business reformulating itself as another business
  New eligibility not created in succeeding business (105-129.4(e)) ...... III.B.3.d
Expiration of credit (105-129.4(a2)) ...... III.B.3.b
Fees for credits claimed (105-129.6(a)) ...... III.B.3.j
  When due (105-129.6(a1)) ...... III.B.3.j
Forfeiture of credit (105-129.4(d)) ...... III.B.3.c
Franchise tax
  Election of tax against which credit claimed (105-129.5(a)) ...... III.B.3.e
Health insurance provided for positions for which credit claimed
  Eligibility for credits (105-129.4(b2)) ...... III.B.2.c
Income tax
  Election for tax against which credit claimed (105-129.5(a)) ...... III.B.3.e
Information required to be supplied to claim credit (105-129.7(a)) ...... III.B.1.d
Inspection of records by secretary of revenue (105-129.7(a)) ...... III.B.1.d
Investing in machinery and equipment credit (105-129.9(a)) ...... III.B.5
  Applicable threshold amount, table (105-129.9(c)) ...... III.B.5.c
  Eligible investment amount (105-129.9(b)) ...... III.B.5.c
  Expiration of credit (105-129.9(d)) ...... III.B.5.e
Job creation credit (105-129.8) ...... III.B.4
Large investment enhancements
  Eligibility (105-129.4(b1)) ...... III.B.2.f
  Forfeiture (105-129.4(d)) ...... III.B.3.c
Machinery and equipment investment credit (105-129.9) ...... III.B.5
New full-time job creation credit (105-129.8) ...... III.B.4
Occupational health and safety act violations
  Eligibility for credits
    Certification taxpayer not subject to action for (105-129.4(b4)) ...... III.B.2.e
Other property, substantial investment in, credit (105-129.12A(a)) ...... III.B.10
  Expiration (105-129.12A(c)) ...... III.B.10.f
  Mixed use property (105-129.12A(b)) ...... III.B.10.d
Ranking of counties according to enterprise factor (105-129.3(b)) ...... III.B.1.b
Research and development tax credit (105-129.10(a)) ...... III.B.7
  Alternate credit (105-129.10(b)) ...... III.B.7.c.ii
  Definitions (105-129.10(c)) ...... III.B.7.b
Returns
  Information to be included (105-129.7(b)) ...... III.B.1.d
Sale, merger, acquisition or bankruptcy of business
  New eligibility not created in succeeding business (105-129.4(e)) ...... III.B.3.d
Statute of limitations
  Claiming credit (105-129.5(d)) ...... III.B.3.i
Technology commercialization credit (105-129.9A(a)) ...... III.B.6
  Eligible investment amount (105-129.9A(b)) ...... III.B.6.a
  Fifteen percent credit (105-129.9A(e)) ...... III.B.6.a
  Proof of eligibility (105-129.9A(c)) ...... III.B.6.a
  Twenty percent credit (105-129.9A(d)) ...... III.B.6.a
Types of businesses eligible for credit (105-129.4(a)) ...... III.B.2.a
Wage standard for eligibility for credit (105-129.4(b)) ...... III.B.2.b
Work training credit (105-129.11(a)) ...... III.B.8
  Amount (105-129.11(a)) ...... III.B.8.c
  Eligibility (105-129.11(b)) ...... III.B.8.a

TAX REVIEW BOARD
  See APPEALS

TECHNOLOGY COMMERCIALIZATION CREDIT
Tax incentives for new and expanding businesses (105-129.9A) ...... III.B.6

TEEN CENTERS
Exemption from amusement tax (105-40) ...... VI.D

THERMAL ELECTRIC EQUIPMENT MANUFACTURING FACILITY
Corporate income tax credit, construction (105-130.28) ...... III.A.4

TOBACCO PRODUCTS TAX
Cigarette tax
  General provisions (105-113.5 - 105-113.33)
    See CIGARETTE AND TOBACCO PRODUCTS

TOBACCO RESERVE FUND
Cigarettes and tobacco products
  Enforcement of master settlement (105-113.4C) ...... V.A.4

TRUST COMPANIES
Privilege taxes
  Loan agency taxation
    Exemption of banks, etc. (105-88(b)) ...... VI.G.5

TURKEYS
Poultry composting facilities
  Corporate income tax credit (105-130.44) ...... III.A.12

VETERINARIANS
Licenses
  Statewide license for privilege to practice (105-41) ...... VI.E.1

WAGES
Tax incentives for new and expanding businesses
  Wage standard for eligibility for credit for creating jobs (105-129.4(b)) ...... III.B.2.b

WINE
Sacramental wine
  Alcoholic beverages tax
    Refund for tax paid on wine (105-113.87) ...... V.B.9
Wine shippers
  Direct shipments into state (105-113.80, 105-113.84) ...... V.B.1.b, V.B.6.a

WORKER TRAINING
Tax incentives for new and expanding businesses generally (105-129.2 - 105-129.13)
  See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES