There is a newer version of the North Carolina General Statutes
2012 North Carolina General Statutes
Chapter 105 - Taxation.
Article 9 - General Administration; Penalties and Remedies.
- Section 105-228.90 - Scope and definitions.
- Section 105-229 - Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.
- Section 105-230 - Charter suspended for failure to report.
- Section 105-231 - Recodified as the second paragraph of 105-230 by S.L. 1998-212, s. 29A.14(k).
- Section 105-232 - Rights restored; receivership and liquidation.
- Section 105-233 - Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
- Section 105-234 - Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
- Section 105-235 - Every day's failure a separate offense.
- Section 105-236 - Penalties; situs of violations; penalty disposition.
- Section 105-236.1 - Enforcement of revenue laws by revenue law enforcement agents.
- Section 105-237 - Waiver of penalties; installment payments.
- Section 105-237.1 - Compromise of liability.
- Section 105-238 - Tax a debt.
- Section 105-239 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-239.1 - Transferee liability.
- Section 105-240 - Tax upon settlement of fiduciary's account.
- Section 105-240.1 - Agreements with respect to domicile.
- Section 105-241 - Where and how taxes payable; tax period; liens.
- Section 105-241.1 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-241.2 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-241.3 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-241.4 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-241.5 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-241.6 - Statute of limitations for refunds.
- Section 105-241.7 - Procedure for obtaining a refund.
- Section 105-241.8 - Statute of limitations for assessments.
- Section 105-241.9 - Procedure for proposing an assessment.
- Section 105-241.10 - Limit on refunds and assessments after a federal determination.
- Section 105-241.11 - Requesting review of proposed denial of refund or proposed assessment.
- Section 105-241.12 - Result when taxpayer does not request a review.
- Section 105-241.13 - Action on request for review.
- Section 105-241.14 - Final determination after Departmental review.
- Section 105-241.15 - Contested case hearing on final determination.
- Section 105-241.16 - Judicial review of decision after contested case hearing.
- Section 105-241.17 - Civil action challenging statute as unconstitutional.
- Section 105-241.18 - Class actions.
- Section 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited.
- Section 105-241.20 - Delivery of notice to the taxpayer.
- Section 105-241.21 - Interest on taxes.
- Section 105-241.22 - Collection of tax.
- Section 105-241.23 - Jeopardy assessment and collection.
- Section 105-242 - Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
- Section 105-242.1 - Procedure for attachment and garnishment.
- Section 105-242.2 - Personal liability when certain taxes not paid.
- Section 105-243 - Taxes recoverable by action.
- Section 105-243.1 - Collection of tax debts.
- Section 105-244 - Repealed by Session Laws 1998-212, s. 29A.14(o).
- Section 105-244.1 - Cancellation of certain assessments.
- Section 105-244.2 - Expired pursuant to its own terms, effective January 1, 2010.
- Section 105-245 - Failure of sheriff to execute order.
- Section 105-246 - Actions, when tried.
- Section 105-247 - Municipalities not to levy income and inheritance tax.
- Section 105-248 - Purpose of State taxes.
- Section 105-248.1 - Repealed by Session Laws 2007-527, s. 32, effective August 31, 2007.
- Section 105-249 - Repealed by Session Laws 1998-95, s. 27.
- Section 105-249.1 - Repealed by Session Laws 1998-95, s. 28.
- Section 105-249.2 - Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
- Section 105-249.3 - Repealed by Session Laws 1998-98, s. 19.
- Section 105-250 - Law applicable to foreign corporations.
- Section 105-250.1 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1209.
- Section 105-251 - Information required of taxpayer and corrections based on information.
- Section 105-251.1 - Repealed by Session Laws 1991 (Regular Session, 1992), c. 1007, s. 14.
- Section 105-252 - Returns required.
- Section 105-253 - Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.
- Section 105-254 - Secretary to furnish forms.
- Section 105-255 - Secretary of Revenue to keep records.
- Section 105-256 - Publications prepared by Secretary of Revenue.
- Section 105-256.1 - Corporate annual report.
- Section 105-257 - Department may charge fee for report or other document.
- Section 105-258 - Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
- Section 105-258.1 - Taxpayer interviews.
- Section 105-258.2 - Taxpayer conversations.
- Section 105-259 - Secrecy required of officials; penalty for violation.
- Section 105-260 - Evaluation of Department personnel.
- Section 105-260.1 - Delegation of authority to hold hearings.
- Section 105-261 - Secretary and deputies to administer oaths.
- Section 105-262 - Rules.
- Section 105-262.1 - Rules to exercise authority under G.S. 105-130.5A.
- Section 105-263 - Timely filing of mailed documents and requests for extensions.
- Section 105-264 - Effect of Secretary's interpretation of revenue laws.
- Section 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes.
- Section 105-265 - Repealed by Session Laws 1991, c. 45, s. 19.
- Section 105-266 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-266.1 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-266.2 - Refund of tax paid on substantial income later restored.
- Section 105-267 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-267.1 - Repealed by Session Laws 1991, c. 45, s. 30.
- Section 105-268 - Reciprocal comity.
- Section 105-268.1 - Agreements to coordinate the administration and collection of taxes.
- Section 105-268.2 - Expenditures and commitments authorized to effectuate agreements.
- Section 105-268.3 - Returns to be filed and taxes paid pursuant to agreements.
- Section 105-269 - Extraterritorial authority to enforce payment.
- Section 105-269.1 - Local authorities authorized to furnish office space.
- Section 105-269.2 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- Section 105-269.3 - Enforcement of Subchapter V and fuel inspection tax.
- Section 105-269.4 - Election to apply income tax refund to following year's tax.
- Section 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account.
- Section 105-269.6 - Repealed by Session Laws 2002-158, s. 6(a), effective for taxable years beginning on or after January 1, 2003.
- Section 105-269.7 through 105-269.12 - Reserved for future codification purposes.
- Section 105-269.13 - Debts not collectible under North Carolina law.
- Section 105-269.14 - Payment of use tax with individual income tax.
- Section 105-269.15 - Income tax credits of partnerships.
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