There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 3 - Franchise Tax.
- Section 105-114 - Nature of taxes; definitions.
- Section 105-114.1 - 1. Limited liability companies.
- Section 105-115 - Repealed by Session Laws 1989 (Reg. Sess., 1990), c. 1002, s. 1.
- Section 105-116 - (Repealed effective July 1, 2014) Franchise or privilege tax on electric power, water, and sewerage companies.
- Section 105-116.1 - 1. (Repealed effective July 1, 2014) Distribution of gross receipts taxes to cities.
- Section 105-117 through 115-118 - Repealed by Session Laws 1995 (Regular Session, 1996), c. 646, s. 3.
- Section 105-119 - Repealed by Session Laws 2000-173, s. 7.
- Section 105-120 - Repealed by Session Laws 2001-430, s. 12, effective January 1, 2002, and applies to taxable services reflected on bills dated on or after January 1, 2002.
- Section 105-120.1 - 1: Repealed by Session Laws 2000-173, s. 7.
- Section 105-120.2 - 2. Franchise or privilege tax on holding companies.
- Section 105-121 - Repealed by Session Laws 1945, c. 752, s. 1.
- Section 105-121.1 - 1. Mutual burial associations.
- Section 105-122 - Franchise or privilege tax on domestic and foreign corporations.
- Section 105-122.1 - 1. Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
- Section 105-123 - Repealed by Session Laws 1991, c. 30, s. 1.
- Section 105-124 - Repealed by Session Laws 1959, c. 1259, s. 9.
- Section 105-125 - Exempt corporations.
- Section 105-126 - Repealed by Session Laws 1959, c. 1259, s. 9.
- Section 105-127 - When franchise or privilege taxes payable.
- Section 105-128 - Power of attorney.
- Section 105-129 - Extension of time for filing returns.
- Section 105-129.1 - 1: Repealed by Session Laws 1989, c. 582, s. 1.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.