Chapter 105 - Taxation
- § 105-1 - Title and purpose of Subchapter.
- § 105-1.1 - Supremacy of State Constitution.
- Article 1 - Inheritance Tax.
- Article 1A - Estate Taxes.
- Article 2 - Privilege Taxes.
- Article 2A - Tobacco Products Tax.
- Article 2B - Soft Drink Tax.
- Article 2C - Alcoholic Beverage License and Excise Taxes.
- Article 2D - Unauthorized Substances Taxes.
- Article 3 - Franchise Tax.
- Article 3A - Tax Incentives For New And Expanding Businesses.
- Article 3B - Business and Energy Tax Credits.
- Article 3C - Tax Incentives for Recycling Facilities.
- Article 3D - Historic Rehabilitation Tax Credits.
- Article 3E - Low-Income Housing Tax Credits.
- Article 3F - Research and Development.
- Article 3G - Tax Incentives for Major Computer Manufacturing Facilities.
- Article 3H - Mill Rehabilitation Tax Credit.
- Article 3I
- Article 3J - Tax Credits for Growing Businesses.
- Article 3K - Tax Incentives for Railroad Intermodal Facilities.
- Article 3L - Historic Rehabilitation Tax Credits Investment Program.
- Article 4 - Income Tax.
- Article 4A - Withholding; Estimated Income Tax for Individuals.
- Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
- Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.
- Article 5 - Sales and Use Tax.
- Article 5A - North Carolina Highway Use Tax.
- Article 5B - Scrap Tire Disposal Tax.
- Article 5C - White Goods Disposal Tax.
- Article 5D - Dry-Cleaning Solvent Tax.
- Article 5E - Piped Natural Gas Tax.
- Article 5F - Certain Machinery and Equipment.
- Article 5G - Solid Waste Disposal Tax.
- Article 5H - 911 Service Charge for Prepaid Wireless Telecommunications Service.
- Article 5I - Severance Tax.
- Article 6 - Gift Taxes.
- Article 7 - Schedule H. Intangible Personal Property.
- Article 8 - Schedule I. Compensating Use Tax.
- Article 8A - Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes.
- Article 8B - Taxes Upon Insurance Companies.
- Article 8C - Schedule I-C. Excise Tax on Banks.
- Article 8D - Taxation of Savings and Loan Associations.
- Article 8E - Excise Stamp Tax on Conveyances.
- Article 9 - General Administration; Penalties and Remedies.
- Article 10 - Liability for Failure to Levy Taxes.
- Article 11 - Short Title, Purpose, and Definitions.
- Article 12 - Property Subject to Taxation.
- Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland.
- Article 13 - Standards for Appraisal and Assessment.
- Article 14 - Time for Listing and Appraising Property for Taxation.
- Article 15 - Duties of Department and Property Tax Commission as to Assessments.
- Article 16 - County Listing, Appraisal, and Assessing Officials.
- Article 17 - Administration of Listing.
- Article 18 - Reports in Aid of Listing.
- Article 19 - Administration of Real and Personal Property Appraisal.
- Article 20 - Approval, Preparation, Disposition of Records.
- Article 21 - Review and Appeals of Listings and Valuations.
- Article 22 - Listing, Appraising, and Assessing by Cities and Towns.
- Article 22A - Motor Vehicles.
- Article 23 - Public Service Companies.
- Article 24 - Review and Enforcement of Orders.
- Article 25 - Levy of Taxes and Presumption of Notice.
- Article 26 - Collection and Foreclosure of Taxes.
- Article 27 - Refunds and Remedies.
- Article 28 - Special Duties to Pay Taxes.
- Article 29 - Validations.
- Article 30 - General Provisions.
- Article 31 - Rights of Parties Adjusted.
- Article 32 - Tax Liens.
- Article 33 - Time and Manner of Collection.
- Article 33A - Agreements with United States or Other States.
- Article 34 - Tax Sales.
- Article 35 - Sheriff's Settlement of Taxes.
- Article 35A - Listing of Automobiles in Certain Counties.
- Article 36 - Gasoline Tax.
- Article 36A - Special Fuels Tax.
- Article 36B - Tax on Motor Carriers.
- Article 36C - Gasoline, Diesel, and Blends.
- Article 36D - Alternative Fuel.
- Article 37 - Tax Research.
- Article 38 - Equitable Distribution between Local Governments.
- Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
- Article 40 - First One-Half Cent (1/2¢) Local Government Sales and Use Tax.
- Article 41 - Alternative Local Government Sales and Use Taxes.
- Article 42 - Second One-Half Cent (1/2¢) Local Government Sales and Use Tax.
- Article 43 - Local Government Sales and Use Taxes for Public Transportation.
- Article 44 - Local Government Hold Harmless and Allocation Provisions.
- Article 46 - One-Quarter Cent (¼¢) County Sales and Use Tax.
- Article 50 - Regional Transit Authority Vehicle Rental Tax.
- Article 51 - Regional Transit Authority Registration Tax.
- Article 52 - County Vehicle Registration Tax.
- Article 60 - Land Transfer Tax.
