Practitioner's Corner Tax 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. |
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| General
Administration |
Chapter 105, Article 9 |
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| 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 |
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| These statutes are administered by our Corporate,
Excise and Insurance Tax Division: |
| Alcoholic
Beverage License and Excise Taxes |
Chapter 105, Article 2C |
| 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 |
| Piped
Natural Gas Tax |
Chapter 105, Article 5E |
| Privilege
License Taxes |
Chapter 105, Article 2 |
| 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 |
| Tobacco
Products Tax |
Chapter 105, Article 2A |
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| These statutes are administered by our Sales
and Use Tax Division: |
| Dry
Cleaning Solvent Tax |
Chapter 105, Article 5D |
| Highway
Use Tax |
Chapter 105, Article 5A |
| Local
Government Sales and Use Tax |
Chapter 105, Article 39 |
| Sales
and Use Tax |
Chapter 105, Article 5 |
| Scrap
Tire Disposal Tax |
Chapter 105, Article 5B |
| White
Goods Disposal Tax |
Chapter 105, Article 5C |
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| These statutes are administered by our Excise Tax Division: |
| Motor
Fuel Taxes |
Chapter 105, Subchapter V,
Article 36 |
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| These statutes are administered by our Unauthorized
Substance Tax Division: |
| Unauthorized
Substance Taxes |
Chapter 105, Article 2D |
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| These statutes are administered by our Property
Tax Division: |
| 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 |
Last modified on:
05/12/11 07:03:25 PM.
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