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2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2 - Privilege Taxes.

  • § 105-33 - Taxes under this Article.
  • § 105-33.1 - 1. Definitions.
  • §§ 105-34 - Repealed by Session Laws 1979, c. 63.
  • §§ 105-35 - Repealed by Session Laws 1979, c. 72.
  • §§ 105-36 through 105-37 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-37.1 - 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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.
  • §§ 105-37.2 - 2: Repealed by Session Law 1998-96, s. 3.
  • §§ 105-38 - Repealed by Session Laws 1999-337, s. 14(b).
  • § 105-38.1 - 1: Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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.
  • §§ 105-39 - Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)
  • §§ 105-40 - Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that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.
  • §§ 105-41.1 - 1. Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.
  • § 105-42 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-43 - Repealed by Session Laws 1973, c. 1195, s. 8.
  • §§ 105-44 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.
  • §§ 105-45 through 105-46 - Repealed by Session Laws 1996, Second Extra Session, c.14, s. 17.
  • §§ 105-47 - Repealed by Session Laws 1979, c. 69.
  • §§ 105-48 - Repealed by Session Laws 1979, c. 67.
  • §§ 105-48.1 - 1: Repealed by Session Laws 1981, c. 7.
  • §§ 105-49 - Repealed by Session Laws 1989, c. 584, s. 10.
  • § 105-50 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-51 - Repealed by Session Laws 1989, c. 584, s. 12.
  • §§ 105-51.1 - 1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-52 - Repealed by Session Laws 1979, c. 16, s. 1.
  • § 105-53 through 105-55 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-56 - Repealed by Session Laws 1981, c. 5.
  • §§ 105-57 - Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.
  • § 105-58 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-59 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.
  • § 105-60 through 105-61 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-61.1 - 1: Repealed by Session Laws 1989, c. 584, s. 17.
  • § 105-62 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-63 - Repealed by Session Laws 1979, c. 65.
  • §§ 105-64 - Repealed by Session Laws 1989, c. 584, s. 19.
  • §§ 105-64.1 - 1: Repealed by Session Laws 1989, c. 584, s. 19.
  • §§ 105-65 through 105-65.1 - 1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s.17.
  • §§ 105-65.2 - 2: Repealed by Session Laws 1989, c. 584, s. 19.
  • § 105-66 - Repealed by Session Laws 1989, c. 584, s. 19.
  • § 105-66.1 - 1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-67 - Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.
  • §§ 105-68 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.
  • §§ 105-69 - Repealed by Session Laws 1973, c. 1200, s. 1.
  • § 105-70 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-71 - Repealed by Session Laws 1979, c. 70.
  • § 105-72 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-73 - Repealed by Session Laws 1957, c. 1340, ss. 2, 9.
  • § 105-74 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-75 - Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.
  • § 105-75.1 - 1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-76 - Repealed by Session Laws 1979, c. 62.
  • § 105-77 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-78 - Repealed by Session Laws 1979, c. 66.
  • §§ 105-79 - Repealed by Session Laws 1979, c. 150, s. 4.
  • § 105-80 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-81 - Repealed by Session Laws 1947, c. 501, s. 2.
  • §§ 105-82 - Repealed by Session Laws 1989, c. 584, s. 24.
  • § 105-83 - Installment paper dealers.
  • §§ 105-84 - Repealed by Session Laws 1979, c. 150, s. 5.
  • § 105-85 through 105-86 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-87 - Repealed by Session Laws 1981, c. 6.
  • § 105-88 - Loan agencies.
  • § 105-89 through 105-90 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-90.1 - 1: Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.
  • § 105-91 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-92 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.
  • §§ 105-93 - Repealed by Session Laws 1979, c. 68.
  • § 105-94 - Repealed by Session Laws 1947, c. 501, s. 2.
  • §§ 105-95 - Repealed by Session Laws 1947, c. 831, s. 2.
  • §§ 105-96 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.
  • § 105-97 through 105-99 - Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-100 - Repealed by Session Laws 1979, c. 64.
  • §§ 105-101 - Repealed by Session Laws 1979, c. 85, s. 1.
  • §§ 105-102 - Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.
  • § 105-102.1 - 1: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • §§ 105-102.2 - 2: Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.
  • § 105-102.3 - 3. Banks.
  • §§ 105-102.4 - 4: Repealed by Session Laws 1989, c. 584, s. 35.
  • §§ 105-102.5 - 5: Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.
  • § 105-102.6 - 6. Publishers of newsprint publications.
  • § 105-103 - Unlawful to operate without license.
  • §§ 105-104 - Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
  • § 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.
  • §§ 105-107 - Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.
  • § 105-108 - Property used in a licensed business not exempt from taxation.
  • § 105-109 - Obtaining license and paying tax.
  • §§ 105-109.1 - 1. Repealed by Session Laws 1999-337, s.16.
  • §§ 105-110 - Repealed by Session Laws 1998-212, s. 29A.14(b).
  • §§ 105-111 - Repealed by Session Laws 2001-414, s. 2.
  • §§ 105-112 - Repealed by Session Laws 1998-212, s. 29A.14(c).
  • §§ 105-113 - Repealed by Session Laws 1999-337, s. 17.
  • § 105-113.1 - 1: Deleted.

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