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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 3 - Franchise Tax.
Article 3 - Franchise Tax.
§ 105-114 - Nature of taxes; definitions.
§ 105-114.1 - Limited liability companies.
§ 105-120.2 - Franchise or privilege tax on holding companies.
§ 105-122 - (Effective for taxable years beginning before January 1, 2017) Franchise or privilege tax on domestic and foreign corporations.
§ 105-122.1 - Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
§ 105-125 - Exempt corporations.
§ 105-127 - When franchise or privilege taxes payable.
§ 105-128 - Power of attorney.
§ 105-129 - Extension of time for filing returns.