Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
1,780 matching statutes
United States — North Carolina
1 provisions
This section sets a 1% use tax on qualifying items or transactions and lets a prior eligible local tax payment be credited, with the purchaser paying any difference to the Secretary.
United States — North Carolina
1 provisions
The tax collector must report unpaid real-property tax liens, and the governing body must order their advertisement. The collector must notify affected owners, publish the liens with specified details, and follow timing and content rules.
United States — North Carolina
1 provisions
Fiduciaries and certain resident beneficiaries may claim a credit for income taxes paid to another state or country, but they must file supporting documents with the Secretary and repay the credit if the other tax is later refunded or credited.
United States — North Carolina
1 provisions
This section sets tax-year rules for certain classified motor vehicles and lets eligible taxpayers get prorated credits, releases, or refunds when registration changes or plates are surrendered.
United States — North Carolina
1 provisions
This section says who collects and administers the vehicle tax, when the tax takes effect, and what vehicles are covered.
United States — North Carolina
1 provisions
Taxes are payable in national currency, and the Secretary controls where and how they are paid. Certain taxpayers must pay by electronic funds transfer, and the Secretary must review that requirement every 12 months and suspend it if the $20,000 monthly threshold is not met.
United States — North Carolina
1 provisions
The section requires tax receipts to be delivered by September 1 and sets prerequisites for delivery, including settlement, bond, and handling of prepayments.
United States — North Carolina
1 provisions
If a public service company does not pay property taxes, the taxing unit may sue to recover the tax, but it must give the taxpayer at least 15 days’ notice before filing.
United States — North Carolina
1 provisions
The board of trustees of an Authority may repeal a tax or reduce its rate, but only under the same restrictions that apply to a tax levy or tax-rate increase.
United States — North Carolina
1 provisions
A tax lien on real property continues until the taxes, penalties, interest, and costs are fully paid. Some parcels may be released from the lien if the required payments are made, and the tax collector must issue a receipt and update records.
United States — North Carolina
1 provisions
An S corporation may elect taxed-S-corporation treatment on a timely filed return, but the election cannot be made or revoked after filing.
United States — North Carolina
1 provisions
A partnership may elect taxed-partnership treatment on a timely filed return, but it cannot change that election after filing.