North Carolina § 105-228 - 1. Defining taxes levied and assessed in this Article.
Full text of North Carolina North Carolina General Statutes § 105-228 — 1. Defining taxes levied and assessed in this Article., with citation guidance and answers to common questions.
§ 105-228. 1. Defining taxes levied and assessed in this Article.
The purpose of this Article is to levy a fair and equal tax under authority of Section 2(2) of Article V of the North Carolina Constitution and to provide a practical means for ascertaining and collecting it. The taxes levied and assessed in this Article are on gross earnings, as defined in the Article, and are in lieu of ad valorem taxes upon the properties of persons taxed in this Article. History (1954, c. 400, s. 8; 1998-98, ss. 64, 109.) Legal Periodicals. - For comment on this Article, see 21 N.C.L. Rev. 364 (1943).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-228
What does North Carolina General Statutes § 105-228 cover?
Section 105-228 ("1. Defining taxes levied and assessed in this Article.") 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 § 105-228?
A common citation format is "North Carolina General Statutes § 105-228" (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 § 105-228 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.