North Carolina Code — 105
Browse 872 sections in division 105 of the North Carolina code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 105-1. Title and purpose of Subchapter.
- § 105-1. 1. Supremacy of State Constitution.
- § 105-33. Taxes under this Article.
- § 105-33. 1. Definitions.
- § 105-37. 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
- § 105-38. 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.
- § 105-41. Attorneys-at-law and other professionals.
- § 105-83. Installment paper dealers.
- § 105-88. Loan agencies.
- § 105-102. 3: Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.
- § 105-102. 6: Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.
- § 105-103. Unlawful to operate without license.
- § 105-105. Persons, firms, and corporations engaged in more than one business to pay tax on each.
- § 105-106. Effect of change in name of firm.
- § 105-108. Property used in a licensed business not exempt from taxation.
- § 105-109. Obtaining license and paying tax.
- § 105-113. 1: Deleted.
- § 105-113. 2. Short title.
- § 105-113. 3. Scope of tax; administration.
- § 105-113. 4. Definitions.
- § 105-113. 4A. Licenses.
- § 105-113. 4B. Cancellation or revocation of license.
- § 105-113. 4C. Enforcement of Master Settlement Agreement Provisions.
- § 105-113. 4D. Tax with respect to inventory on effective date of tax increase.
- § 105-113. 4E. Modified risk tobacco products.
- § 105-113. 4F. Delivery sales of certain tobacco products; age verification.
- § 105-113. 4G. Records to be kept.
- § 105-113. 5. Tax on cigarettes.
- § 105-113. 6. Use tax levied.
- § 105-113. 8. Federal Constitution and statutes.
- § 105-113. 9. Out-of-state shipments.
- § 105-113. 10. Manufacturers exempt from paying tax.
- § 105-113. 11. Licenses required.
- § 105-113. 12. Distributor must obtain license.
- § 105-113. 13. Secretary may require a bond or irrevocable letter of credit.
- § 105-113. 17. Identification of dispensers.
- § 105-113. 18. Payment of tax; reports.
- § 105-113. 21. Discount; refund.
- § 105-113. 24. Out-of-State distributors to register and remit tax.
- § 105-113. 26: Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
- § 105-113. 27. Non-tax-paid cigarettes.
- § 105-113. 29. (Effective until December 1, 2020) Unlicensed place of business.
- § 105-113. 30. Records and reports.
- § 105-113. 31. Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
- § 105-113. 32. Non-tax-paid cigarettes subject to confiscation.
- § 105-113. 33. Criminal penalties.
- § 105-113. 34: Repealed by Session Laws 1993, c. 442, s. 8.
- § 105-113. 35. Tax on tobacco products other than cigarettes.
- § 105-113. 35A. (Effective for taxable years beginning on or after January 1, 2019) Use tax levied.
- § 105-113. 36. Wholesale dealer and retail dealer must obtain license.
- § 105-113. 37. Payment of tax.
- § 105-113. 38. Bond or irrevocable letter of credit.
- § 105-113. 39. Discount; refund.
- § 105-113. 40: Repealed by Session Laws 2020-58, s. 2.5(b), effective June 30, 2020.
- § 105-113. 40A. Use of tax proceeds.
- § 105-113. 68. Definitions; scope.
- § 105-113. 69. License tax; effect of license.
- § 105-113. 70. Issuance, duration, transfer of license.
- § 105-113. 71. Local government may refuse to issue license.
- § 105-113. 73. Misdemeanor.
- § 105-113. 74: Repealed by Session Laws 1998-95, s. 18, effective May 1, 1999.
- § 105-113. 76: Repealed by Session Laws 1998-95, s. 20, effective May 1, 1999.
- § 105-113. 77. City malt beverage and wine retail licenses.
- § 105-113. 78. County malt beverage and wine retail licenses.
- § 105-113. 79. City wholesaler license.
- § 105-113. 80. Excise taxes on malt beverages, wine, and liquor.
- § 105-113. 81. Exemptions.
- § 105-113. 82. Distribution of part of malt beverage and wine taxes.
- § 105-113. 83. Payment of excise taxes.
- § 105-113. 83A. Registration and discontinuance requirements; penalties.
- § 105-113. 84. Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
- § 105-113. 85. Discount.
- § 105-113. 86. Bond or irrevocable letter of credit.
- § 105-113. 87. Refund for excise tax paid on sacramental wine.
- § 105-113. 88. Record-keeping requirements.
- § 105-113. 89. Other applicable administrative provisions.
- § 105-113. 93: Repealed by Session Laws 1985, c. 114, s. 1.
- § 105-113. 105. Purpose.
- § 105-113. 106. Definitions.
- § 105-113. 107. Excise tax on unauthorized substances.
- § 105-113. 107A. Exemptions.
- § 105-113. 108. Reports; revenue stamps.
- § 105-113. 109. When tax payable.
- § 105-113. 110A. Administration.
- § 105-113. 111. Assessments.
- § 105-113. 112. Confidentiality of information.
- § 105-113. 113. Use of tax proceeds.
- § 105-114. Nature of taxes; definitions.
- § 105-114. 1. Limited liability companies.
- § 105-116. 1: Repealed by Session Laws 2013-316, s. 4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- § 105-120. 2. Franchise or privilege tax on holding companies.
- § 105-121. 1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations.
- § 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.
- § 105-129. Extension of time for filing returns.
- § 105-129. 15. Definitions.
- § 105-129. 16A. (See subsections (e) through (h) for sunset provisions) Credit for investing in renewable energy property.
- § 105-129. 16C: Repealed effective for taxable years beginning on or after January 1, 2006.
- § 105-129. 16D. (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
- § 105-129. 16E: Expired effective January 1, 2010, pursuant to the terms of former subsection (d) of this section.
- § 105-129. 16F: Repealed by Session Laws 2012-36, s. 3, effective for taxable years beginning on or after January 1, 2014.
- § 105-129. 16G: Expired by Session Laws 2012-36, s. 4, effective for taxable years beginning on or after January 1, 2014.
- § 105-129. 16H. (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.
- § 105-129. 16I. (Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility.
- § 105-129. 16J. Temporary unemployment insurance refundable tax credit.
- § 105-129. 17. Tax election; cap.
- § 105-129. 18. Substantiation.
- § 105-129. 19. Report.
- § 105-129. 25. Definitions.
- § 105-129. 26. Qualification; forfeiture.
- § 105-129. 27. Credit for investing in major recycling facility.
- § 105-129. 35. (See note for repeal) Credit for rehabilitating income-producing historic structure.
- § 105-129. 36. (See note for repeal) Credit for rehabilitating nonincome-producing historic structure.
- § 105-129. 36A. (See note for repeal) Rules; fees.
- § 105-129. 37. (See note for repeal) Tax credited; credit limitations.
- § 105-129. 38. (See note for repeal) Report.
- § 105-129. 39. Sunset.
- § 105-129. 40. (See note for repeal) Scope and definitions.
- § 105-129. 41. (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
- § 105-129. 42. (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
- § 105-129. 43. (See note for repeal) Substantiation.
- § 105-129. 44. (See note for repeal) Report.
- § 105-129. 45. Sunset.
- § 105-129. 50. (See note for repeal) Definitions.
- § 105-129. 51. (See note for repeal) Taxpayer standards and sunset.
- § 105-129. 52. (See note for repeal) Tax election; cap.
- § 105-129. 53. (See note for repeal) Substantiation.
- § 105-129. 54. (See note for repeal) Report.
- § 105-129. 55. (See note for repeal) Credit for North Carolina research and development.
- § 105-129. 56: Repealed by Session Laws 2013-316, s. 2.3(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-129. 70. (See note for repeal) Definitions.
- § 105-129. 71. (See note for repeal) Credit for income-producing rehabilitated mill property.
- § 105-129. 72. (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
- § 105-129. 73. (See note for repeal) Tax credited; cap.
- § 105-129. 74. Coordination with Historic Rehabilitation Tax Credit.
- § 105-129. 75. Sunset and applicable expenditures.
- § 105-129. 75A. (See note for repeal) Report.
- § 105-129. 80. (See notes) Legislative findings.
- § 105-129. 81. (See notes) Definitions.
- § 105-129. 82. (See notes) Sunset; studies.
- § 105-129. 83. (See notes) Eligibility; forfeiture.
- § 105-129. 84. (See notes) Tax election; cap; carryforwards; limitations.
- § 105-129. 85. (See notes) Fees and reports.
- § 105-129. 86. (See notes) Substantiation.
- § 105-129. 87. (See notes) Credit for creating jobs.
- § 105-129. 88. (See notes) Credit for investing in business property.
- § 105-129. 89. (See notes) Credit for investment in real property.
- § 105-129. 95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
- § 105-129. 96. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.
- § 105-129. 97. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
- § 105-129. 98. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.
- § 105-129. 99. Sunset.
- § 105-129. 105. (See note for repeal) Credit for rehabilitating income-producing historic structure.
- § 105-129. 106. (See note for repeal) Credit for rehabilitating non-income-producing historic structure.
- § 105-129. 107. (See note for repeal) Rules; fees.
- § 105-129. 108. (See note for repeal) Tax credited; credit limitations.
- § 105-129. 109. (See note for repeal) Report; tracking.
- § 105-129. 110. Sunset.
- § 105-130. Short title.
- § 105-130. 1. Purpose.
- § 105-130. 2. Definitions.
- § 105-130. 3. (Effective for taxable years beginning on or after January 1, 2017, and before January 1, 2019) Corporations.
- § 105-130. 3A. Expired.
- § 105-130. 3B. Expired.
- § 105-130. 3C: Repealed by Session Laws 2017-57, s. 38.5(c), effective June 28, 2017.
- § 105-130. 4. Allocation and apportionment of income for corporations.
- § 105-130. 4A. (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for wholesale content distributors.
- § 105-130. 4B. (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for banks.
- § 105-130. 5. Adjustments to federal taxable income in determining State net income.
- § 105-130. 5A. Secretary's authority to adjust net income or require a combined return.
- § 105-130. 5B. Adjustments when State decouples from federal accelerated depreciation and expensing.
- § 105-130. 6: Repealed by Session Laws 2011-390, s. 1, as amended by Session Laws 2011-411, s. 8(b), effective for taxable years beginning on or after January 1, 2012.
- § 105-130. 6A: Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.
- § 105-130. 7A. Royalty income reporting option.
- § 105-130. 7B. Limitation on qualified interest for certain indebtedness.
- § 105-130. 8: Repealed by Session Laws 2014-3, s. 1.1(b), effective for taxable years beginning on or after January 1, 2015.
- § 105-130. 8A. Net loss provisions.
- § 105-130. 9. Contributions.
- § 105-130. 10: Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2016.
- § 105-130. 10A. Amortization of equipment mandated by OSHA.
- § 105-130. 11. Conditional and other exemptions.
- § 105-130. 12. Real estate investment trusts.
- § 105-130. 14. Corporations filing consolidated returns for federal income tax purposes.
- § 105-130. 15. Basis of return of net income.
- § 105-130. 16. Returns.
- § 105-130. 17. Time and place of filing returns.
- § 105-130. 18: Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
- § 105-130. 19. When tax must be paid.
- § 105-130. 20. Federal determinations and amended returns.
- § 105-130. 21. Information at the source.
- § 105-130. 22: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-130. 25. Credit against corporate income tax for construction of cogenerating power plants.
- § 105-130. 27: Expired.
- § 105-130. 28: Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.
- § 105-130. 34: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-130. 39: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-130. 41: Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-130. 42: Recodified as G.S. 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.
- § 105-130. 45: Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018.
- § 105-130. 46: Expired.
- § 105-130. 47: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
- § 105-130. 48: Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-131. Title; definitions; interpretation.
- § 105-131. 1. Taxation of an S Corporation and its shareholders.
- § 105-131. 2. Adjustment and characterization of income.
- § 105-131. 3. Basis and adjustments.
- § 105-131. 4. Carryforwards; carrybacks; loss limitation.
- § 105-131. 5. Part-year resident shareholder.
- § 105-131. 6. Distributions.
- § 105-131. 7. Returns; shareholder agreements; mandatory withholding.
- § 105-131. 8. Tax credits.
- § 105-134. 1: Recodified as G.S. 105-153.3 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
- § 105-134. 2: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-134. 2A. Expired.
- § 105-134. 3: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-134. 4: Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012.
- § 105-134. 5: Recodified as G.S. 105-153.4 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
- § 105-134. 7: Repealed by Session Laws 2013-414, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-134. 8: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 1: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 6: Expired.
- § 105-151. 18: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 22: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 23: Recodified as G.S. 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999.
- § 105-151. 24: Recodified as G.S. 105-153.10 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 29: Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
- § 105-151. 30: Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 31: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 32: Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
- § 105-151. 33: Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- § 105-153. 1. Short title.
- § 105-153. 2. Purpose.
- § 105-153. 3. Definitions.
- § 105-153. 4. North Carolina taxable income defined.
- § 105-153. 5. Modifications to adjusted gross income.
- § 105-153. 6. Adjustments when State decouples from federal accelerated depreciation and expensing.
- § 105-153. 7. Individual income tax imposed.
- § 105-153. 8. Income tax returns.
- § 105-153. 9. Tax credits for income taxes paid to other states by individuals.
- § 105-153. 10. (Repealed effective for taxable years beginning on or after January 1, 2018) Credit for children.
- § 105-154. Information at the source returns.
- § 105-155. Time and place of filing returns; extensions; affirmation.
- § 105-157. When tax must be paid.
- § 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.
- § 105-159. Federal determinations and amended returns.
- § 105-159. 1: Repealed by Session Laws 2013-381, s. 38.1(e), effective July 1, 2013.
- § 105-159. 2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
- § 105-160. Short title.
- § 105-160. 1. Definitions.
- § 105-160. 2. Imposition of tax.
- § 105-160. 3. Tax credits.
- § 105-160. 4. Tax credits for income taxes paid to other states by estates and trusts.
- § 105-160. 5. Returns.
- § 105-160. 6. Time and place of filing returns.
- § 105-160. 7. When tax must be paid.
- § 105-160. 8. Federal determinations.
- § 105-163. 07: Recodified as G.S. 105-151.21 by Session Laws 1991, c. 45, s. 14.
- § 105-163. 1. Definitions.
- § 105-163. 1A. Ordained or licensed clergyman may elect to be considered an employee.
- § 105-163. 2. Employers must withhold taxes.
- § 105-163. 2A. Pension payers must withhold taxes.
- § 105-163. 2B. North Carolina State Lottery Commission must withhold taxes.
- § 105-163. 3. Certain payers must withhold taxes.
- § 105-163. 4. Withholding does not create nexus.
- § 105-163. 5. Employee withholding allowances; certificates.
- § 105-163. 6. When employer must file returns and pay withheld taxes.
- § 105-163. 6A. Federal determinations.
- § 105-163. 7. Statement to employees; information to Secretary.
- § 105-163. 8. Liability of withholding agents.
- § 105-163. 9. Refund of overpayment to withholding agent.
- § 105-163. 10. Withheld amounts credited to taxpayer for calendar year.
- § 105-163. 15. Failure by individual to pay estimated income tax; interest.
- § 105-163. 16. Overpayment refunded.
- § 105-163. 22. Reciprocity.
- § 105-163. 23. Withholding from federal employees.
- § 105-163. 24. Construction of Article.
- § 105-163. 38. Definitions.
- § 105-163. 39. Declarations of estimated income tax required.
- § 105-163. 40. Time for submitting declaration; time and method for paying estimated tax; form of payment.
- § 105-163. 41. Underpayment.
- § 105-163. 43. Overpayment refunded.
- § 105-164. 1. Short title.
- § 105-164. 2. Purpose.
- § 105-164. 3. Definitions.
- § 105-164. 4. Tax imposed on retailers and certain facilitators.
- § 105-164. 4B. Sourcing principles.
- § 105-164. 4C. Telecommunications service and ancillary service.
- § 105-164. 4D. Bundled transactions.
- § 105-164. 4E. Direct Mail.
- § 105-164. 4F. Accommodation rentals.
- § 105-164. 4G. Entertainment activity.
- § 105-164. 4H. Real property contract.
- § 105-164. 4I. Service contracts.
- § 105-164. 4J. Marketplace-facilitated sales.
- § 105-164. 4K. Property management contracts.
- § 105-164. 6. Complementary use tax.
- § 105-164. 6A. Voluntary collection of use tax by sellers.
- § 105-164. 7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.