North Carolina § 105-121 - 1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations.
Full text of North Carolina North Carolina General Statutes § 105-121 — 1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations., with citation guidance and answers to common questions.
§ 105-121. 1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations.
An annual franchise or privilege tax on all domestic mutual burial associations shall be due and payable to the Secretary of Revenue on or before the first day of April of each year. The amount of this franchise or privilege tax shall be based on the membership of such associations according to the following schedule: Membership less than 3,000 ........................................ $15.00 Membership of 3,000 to 5,000 ...................................... 20.00 Membership of 5,000 to 10,000 ..................................... 25.00 Membership of 10,000 to 15,000 .................................... 30.00 Membership of 15,000 to 20,000 .................................... 35.00 Membership of 20,000 to 25,000 .................................... 40.00 Membership of 25,000 to 30,000 .................................... 45.00 Membership of 30,000 or more ...................................... 50.00 History (1943, c. 60, s. 2; 1973, c. 476, s. 193.) Section Repealed Effective for Taxes Due on or After April 1, 2017. - This section is repealed effective for taxes due on or after April 1, 2017, by Session Laws 2016-5, s. 1.1(a).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-121
What does North Carolina General Statutes § 105-121 cover?
Section 105-121 ("1. (Repealed effective for taxes due on or after April 1, 2017) Mutual burial associations.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-121?
A common citation format is "North Carolina General Statutes § 105-121" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-121 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.