North Carolina § 106-245 - 32. Levy of tax; rules.
Full text of North Carolina North Carolina General Statutes § 106-245 — 32. Levy of tax; rules., with citation guidance and answers to common questions.
§ 106-245. 32. Levy of tax; rules.
An excise tax is levied on eggs and processed eggs sold for use in this State. The tax on eggs is five cents (5 › ) for each case of 30 dozen eggs. The tax on processed eggs is eleven cents (11 › ) for each 100 pounds of processed eggs sold for use in this State. The tax imposed by this section is payable only once on the same eggs or processed eggs. Processed eggs include frozen eggs, liquid eggs, and hard-cooked eggs. "Use" means consumption by the consumer. The Board may adopt rules necessary to administer this tax. History (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001, s. 1.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 106-245
What does North Carolina General Statutes § 106-245 cover?
Section 106-245 ("32. Levy of tax; rules.") 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 § 106-245?
A common citation format is "North Carolina General Statutes § 106-245" (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 § 106-245 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.