There is a newer version of the North Carolina General Statutes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- 105-229: Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 9.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- 105-233: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.
- 105-234: Repealed by Session Laws 2006-162, s. 12(a), effective July 24, 2006.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- 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.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- 105-241.1: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- 105-241.2: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- 105-241.3: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- 105-241.4: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
- 105-241.5: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.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