N.C. Gen. Statutes > Chapter 105 North Carolina General Statutes > Chapter 105 – Taxation Current as of: 2024 | Check for updates | Other versions Sections Article 2 Privilege Taxes 105-33 – 105-109 Article 2A Tobacco Products Tax 105-113.2 – 105-113.39C Article 2C Alcoholic Beverage License and Excise Taxes 105-113.68 – 105-113.89 Article 2D Unauthorized Substances Taxes 105-113.105 – 105-113.113 Article 2E Tax on Interactive Sports Wagering Operators 105-113.125 – 105-113.128 Article 3 Franchise Tax 105-114 – 105-129 Article 3B Business and Energy Tax Credits 105-129.15 – 105-129.19 Article 3C Tax Incentives for Recycling Facilities 105-129.25 – 105-129.27 Article 3D Historic Rehabilitation Tax Credits 105-129.35 – 105-129.39 Article 3E Low-Income Housing Tax Credits 105-129.40 – 105-129.45 Article 3F Research and Development 105-129.50 – 105-129.55 Article 3H Mill Rehabilitation Tax Credit 105-129.70 – 105-129.75A Article 3J Tax Credits for Growing Businesses 105-129.80 – 105-129.89 Article 3K Tax Incentives for Railroad Intermodal Facilities 105-129.99 Article 3L Historic Rehabilitation Tax Credits Investment Program 105-129.105 – 105-129.110 Article 4 Income Tax 105-130 – 105-160.8 Article 4A Withholding; Estimated Income Tax for Individuals 105-163.1 – 105-163.24 Article 4C Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations 105-163.38 – 105-163.43 Article 5 Sales and Use Tax 105-164.1 – 105-164.44M Article 5A North Carolina Highway Use Tax 105-187.1 – 105-187.10 Article 5B Scrap Tire Disposal Tax 105-187.15 – 105-187.19 Article 5C White Goods Disposal Tax 105-187.20 – 105-187.24 Article 5D Dry-Cleaning Solvent Tax 105-187.30 – 105-187.35 Article 5F Certain Machinery and Equipment 105-187.51C Article 5G Solid Waste Disposal Tax 105-187.60 – 105-187.63 Article 5H 911 Service Charge for Prepaid Wireless Telecommunications Service 105-187.70 Article 5I Severance Tax 105-187.76 – 105-187.85 Article 8A Gross Earnings Taxes on Freight Line Companies in Lieu of Ad Valorem Taxes 105-228.1 – 105-228.2 Article 8B Taxes Upon Insurance Companies And Prepaid Health Plans 105-228.3 – 105-228.10 Article 8E Excise Stamp Tax on Conveyances 105-228.28 – 105-228.37 Article 9 General Administration; Penalties and Remedies 105-228.90 – 105-269.15 Article 10 Liability for Failure to Levy Taxes 105-270 Article 11 Short Title, Purpose, and Definitions 105-271 – 105-273 Article 12 Property Subject to Taxation 105-274 – 105-282.1 Article 12A Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland 105-282.7 – 105-282.8 Article 13 Standards for Appraisal and Assessment 105-283 – 105-284 Article 14 Time for Listing and Appraising Property for Taxation 105-285 – 105-287 Article 15 Duties of Department and Property Tax Commission as to Assessments 105-288 – 105-291 Article 16 County Listing, Appraisal, and Assessing Officials 105-294 – 105-300 Article 17 Administration of Listing 105-301 – 105-312 Article 18 Reports in Aid of Listing 105-313 – 105-316.8 Article 19 Administration of Real and Personal Property Appraisal 105-317 – 105-317.2 Article 20 Approval, Preparation, Disposition of Records 105-318 – 105-321 Article 21 Review and Appeals of Listings and Valuations 105-322 – 105-325.1 Article 22 Listing, Appraising, and Assessing by Cities and Towns 105-326 – 105-328 Article 22A Motor Vehicles 105-330 – 105-330.11 Article 23 Public Service Companies 105-333 – 105-344 Article 24 Review and Enforcement of Orders 105-345 – 105-346 Article 25 Levy of Taxes and Presumption of Notice 105-347 – 105-348 Article 26 Collection and Foreclosure of Taxes 105-349 – 105-378 Article 27 Refunds and Remedies 105-379 – 105-381 Article 28 Special Duties to Pay Taxes 105-383 – 105-386 Article 30 General Provisions 105-394 – 105-395.1 Article 36B Tax on Motor Carriers 105-449.37 – 105-449.57 Article 36C Gasoline, Diesel, and Blends 105-449.60 – 105-449.126 Article 36D Alternative Fuel 105-449.130 – 105-449.139 Article 38 Equitable Distribution between Local Governments 105-458 – 105-462 Article 39 First One-Cent (1¢) Local Government Sales and Use Tax 105-463 – 105-474 Article 40 First One-Half Cent (1/2¢) Local Government Sales and Use Tax 105-480 – 105-487 Article 42 Second One-Half Cent (1/2¢) Local Government Sales and Use Tax 105-495 – 105-502 Article 43 Local Government Sales and Use Taxes for Public Transportation 105-506 – 105-511.4 Article 44 Local Government Hold Harmless and Allocation Provisions 105-522 – 105-524 Article 46 One-Quarter Cent (¼¢) County Sales and Use Tax 105-535 – 105-538 Article 50 Regional Transit Authority Vehicle Rental Tax 105-550 – 105-555 Article 51 Regional Transit Authority Registration Tax 105-560 – 105-564 Article 52 County Vehicle Registration Tax 105-570 § 105-1 Title and purpose of Subchapter § 105-1.1 Supremacy of State Constitution Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. 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