Practitioner's Corner Revenue Law

Click on the tax to review the law on the General Assembly's web site (Chapter 105 of the North Carolina General Statutes).

Please read the Caveats before accessing the statutes.

General Administration Chapter 105, Article 9
   
These statutes are administered by our Personal Taxes Division:
Estimated Income Tax - Individuals Chapter 105, 105-163.15
Gift Tax Chapter 105, Article 6

Income Tax - Estates, Trusts and Beneficiaries

Chapter 105, Article 4
Individual Income Tax Chapter 105, Article 4
Setoff Debt Collection Act Chapter 105A
Withholding Tax Chapter 105, Article 4A
   
These statutes are administered by our Corporate, Excise and Insurance Tax Division:
Business and Energy Tax Credits Chapter 105, Article 3B
Corporate Income Tax Chapter 105, Article 4
Estimated Tax Payments - Corporations Chapter 105, Article 4C
Franchise Tax Chapter 105, Article 3
Freight Car Lines Tax Chapter 105, Article 8A
Historic Rehabilitation Tax Credits Chapter 105, Article 3D
Insurance Company Premiums Tax Chapter 105, Article 8B
Low-Income Housing Tax Credits Chapter 105, Article 3E
Major Computer Manufacturing Facilities Chapter 105, Article 3G
Research and Development Chapter 105, Article 3F
Tax Incentives for New and Expanding Businesses Chapter 105, Article 3A
Tax Incentives for Recycling Facilities Chapter 105, Article 3C
   
These statutes are administered by our Sales and Use Tax Division:
Sales and Use Tax Chapter 105, Article 5
Local Government Sales and Use Tax  
First One Cent
Chapter 105, Article 39
First One-Half Cent
Chapter 105, Article 40
Second One-Half Cent
Chapter 105, Article 42
Taxes for Public Transportation
Chapter 105, Article 43
Hold Harmless Provisions
Chapter 105, Article 44
One-Quarter Cent
Chapter 105, Article 46
North Carolina Highway Use Tax Chapter 105, Article 5A
Scrap Tire Disposal Tax Chapter 105, Article 5B
White Goods Disposal Tax Chapter 105, Article 5C
Dry Cleaning Solvent Tax Chapter 105, Article 5D
Certain Machinery and Equipment Chapter 105, Article 5F
Solid Waste Disposal Tax Chapter 105, Article 5G
911 Service Charge for Prepaid Wireless Telecommunications Service Chapter 105, Article 5H
   
These statutes are administered by our Excise Tax Division:
Alcoholic Beverage License and Excise Taxes Chapter 105, Article 2C
Motor Fuel Taxes Chapter 105, Article 36
Piped Natural Gas Tax (Repealed July 1, 2014) Chapter 105, Article 5E
Privilege License Taxes Chapter 105, Article 2
Tobacco Products Tax Chapter 105, Article 2A
   
These statutes are administered by our Unauthorized Substance Tax Division:
Unauthorized Substance Taxes Chapter 105, Article 2D
   
These statutes are administered by our Local Government Division:
 
Property Tax
Real Estate Conveyance Tax Chapter 105, Article 8E
Short Title, Purpose, and Definitions Chapter 105, Article 11
Property Subject to Taxation Chapter 105, Article 12
Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland Chapter 105, Article 12A
Standards for Appraisal and Assessment Chapter 105, Article 13
Time for Listing and Appraising Property for Taxation Chapter 105, Article 14
Duties of Department and Property Tax Commission as to Assessments Chapter 105, Article 15
County Listing, Appraisal, and Assessing Officials Chapter 105, Article 16
Administration of Listing Chapter 105, Article 17
Reports in Aid of Listing Chapter 105, Article 18
Administration of Real and Personal Property Appraisal Chapter 105, Article 19
Approval, Preparation, and Disposition of Records Chapter 105, Article 20
Review and Appeals of Listings and Valuations Chapter 105, Article 21
Listing, Appraising, and Assessing by Cities and Towns Chapter 105, Article 22
Motor Vehicles Chapter 105, Article 22A
Public Service Companies Chapter 105, Article 23
Review and Enforcement of Orders Chapter 105, Article 24
Levy of Taxes and Presumption of Notice Chapter 105, Article 25
Collection and Foreclosure of Taxes Chapter 105, Article 26
Refunds and Remedies Chapter 105, Article 27
Special Duties to Pay Taxes Chapter 105, Article 28
Validations Chapter 105, Article 29
   
Distribution Unit
Scrap Tire Disposal Tax Distribution G.S. 105-187.19
White Goods Disposal Tax Distribution G.S. 105-187.24
Solid Waste Disposal Tax Distribution G.S. 105-187.63
Distribution of Sales and Use Tax on Electricity G.S. 105-164.44K
Distribution of Sales and Use Tax on Piped Natural Gas G.S. 105-164.44L
Distribution of Sales and Use Tax on Video Programming and Telecommunications G.S. 105-164.44I
Distribution of Sales and Use Tax on Telecommunications G.S. 105-164.44F
Local Government Sales and Use Tax Distribution G.S. 105-472
Local Government Sales and Use Tax Distribution G.S. 105-486
Local Government Sales and Use Tax Distribution G.S. 105-501
Local Government Sales and Use Tax Distribution G.S. 105-507.3
Local Government Sales and Use Tax Distribution G.S. 105-511.4
Distribution of Alcoholic Beverage Taxes G.S. 105-113.82
Medicaid Hold Harmless G.S. 105-523