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2022 North Carolina General Statutes
Chapter 105 - Taxation
Article 3 - Franchise Tax.
- § 105-114 - Nature of taxes; definitions.
- § 105-114.1 - Limited liability companies[Effective for taxable years beginning before January 1, 2023]
- §§ 105-115 - Repealed by Session Laws 1989 (RegSess., 1990), c1002, s1.
- §§ 105-116 - Repealed by Session Laws 2013-316, s4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- § 105-116.1 - Repealed by Session Laws 2013-316, s4.1(a), effective July 1, 2014, and applicable to gross receipts billed on or after that date.
- §§ 105-117 through 115-118 - Repealed by Session Laws 1995 (Regular Session, 1996), c646, s3.
- §§ 105-119 - Repealed by Session Laws 2000-173, s7.
- §§ 105-120 - Repealed by Session Laws 2001-430, s12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002.
- § 105-120.1 - Repealed by Session Laws 2000-173, s7.
- § 105-120.2 - Franchise or privilege tax on holding companies.
- §§ 105-121 - Repealed by Session Laws 1945, c752, s1.
- §§ 105-121.1 - Repealed by Session Laws 2016-5, s1.1(a), effective for taxes due on or after April 1, 2017.
- § 105-122 - Franchise or privilege tax on domestic and foreign corporations.
- § 105-122.1 - Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
- §§ 105-123 - Repealed by Session Laws 1991, c30, s1.
- §§ 105-124 - Repealed by Session Laws 1959, c1259, s9.
- § 105-125 - Exempt corporations.
- § 105-126 - Repealed by Session Laws 1959, c1259, s9.
- § 105-127 - When franchise or privilege taxes payable.
- § 105-128 - Recodified as G.S105-258.3 by Session Laws 2019-169, s6.6(a).
- § 105-129 - Extension of time for filing returns.
- §§ 105-129.1 - Repealed by Session Laws 1989, c582, s1.
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