Esheria Regulatory Atlas

Tax law in United States — North Carolina

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

  § 105-471. Retailer to collect sales tax.

  1 provisions

  Certain taxpayers in a taxing county must collect the 1% local sales tax, and a person must collect local use tax when local sales tax does not apply.

  Act or statute Open & Chat

• United States — North Carolina

  § 20-50. 3. (Repealed)

  1 provisions

  This section was repealed effective July 1, 2013.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-551. Tax on gross receipts authorized.

  1 provisions

  An Authority’s board of trustees may levy a privilege tax on short-term rentals of U-drive-it vehicles or motorcycles, but the rate must be a percentage and cannot exceed 5%.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-365. 1. When and against whom collection remedies may be used.

  1 provisions

  A tax collector may use the listed collection remedies only after a tax becomes delinquent. A taxing unit must proceed against the specified taxpayer’s property when collecting delinquent taxes.

  Act or statute Open & Chat

• United States — North Carolina

  § 160A-58. 10. Tax of newly annexed territory.

  1 provisions

  Property in newly annexed territory becomes subject to municipal taxes, with prorated taxes calculated for the first fiscal year and the municipality required to get tax records from the county.

  Act or statute Open & Chat

• United States — North Carolina

  § 160A-206. General power to impose taxes.

  1 provisions

  A city may tax only when specifically authorized, may add certain penalties or interest in limited cases, may not use contingent-fee agents to determine tax liability, and may not impose certain local taxes on specified businesses.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.

  1 provisions

  County and municipal governing bodies must appoint and manage tax collectors, require bond and oath compliance, and may appoint deputy tax collectors.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.

  1 provisions

  Taxing units may bid at foreclosure sales and resell purchased property, but if they buy with partial payment they must hold it for the benefit of other interested taxing units and distribute net income and resale proceeds in a set order.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-187. 17. Administration.

  1 provisions

  This section says certain tire-related taxes are treated as additional State sales or use taxes, and some taxes are credited against each other.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-356. Priority of tax liens.

  1 provisions

  This section sets the priority rules for tax liens on real and personal property.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-164. 44K. Distribution of part of tax on electricity to cities.

  1 provisions

  The Secretary must distribute part of the electricity tax proceeds to cities and do so within 75 days after each quarter; the Governor may not reduce or withhold that distribution.

  Act or statute Open & Chat

• United States — North Carolina

  § 105-330. 5. Notice required; distribution and collection fees.

  1 provisions

  This section requires tax notices for registered and unregistered classified motor vehicles, sets what the notices must include, and assigns related billing, collection, and remittance duties.

  Notice Open & Chat