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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 5I - Severance Tax.
Article 5I - Severance Tax.
§ 105-187.76 - Definitions.
§ 105-187.77 - Tax on severance of energy minerals.
§ 105-187.78 - Delivered to Market Value.
§ 105-187.79 - On-site use exemption from the tax.
§ 105-187.80 - Returns and payment of tax.
§ 105-187.81 - Bond or letter of credit required.
§ 105-187.83 - Royalty owner's records.
§ 105-187.84 - Permits suspended for failure to report.
§ 105-187.85 - No local taxation.