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
A tax under this Article takes effect on the date set by the board of trustees, but not earlier than the first day of the second month after the resolution and only on the first day of a month. The Authority collects the tax, and payment is due to that Authority by the date the related optional gross receipts tax would
United States — North Carolina
1 provisions
A resident individual may claim a credit for income taxes paid to another state or country on the same income, if the statutory conditions are met.
United States — North Carolina
1 provisions
Taxes may be collected at the tax collector’s office or at a contracted financial institution, and the governing body may also require in-person collection at other designated places.
United States — North Carolina
1 provisions
Retailers and marketplace facilitators may recover certain sales or use tax they paid on qualifying resales, and must keep records that clearly support any taxable-receipts adjustment.
United States — North Carolina
1 provisions
Certain people may claim a tax credit for tax already paid on a motor vehicle title application.
United States — North Carolina
1 provisions
Tax credits under this Article may be used against certain taxes, but the taxpayer must choose one tax when filing and must use carryforwards against the same tax.
United States — North Carolina
1 provisions
The Secretary must distribute part of a piped natural gas tax to cities each quarter, and gas cities must provide information the Secretary needs.
United States — North Carolina
1 provisions
This section imposes premium tax rules on captive insurance companies doing business in the State and requires covered companies to file a report and pay the tax with the Secretary by March 15.
United States — North Carolina
1 provisions
This section lets authorized counties levy a room occupancy tax by resolution, with notice and hearing requirements, monthly reporting and payment rules, and limits on how the tax proceeds may be used.
United States — North Carolina
1 provisions
On request, the tax collector must issue a written certificate showing taxes, special assessments, and related amounts due for the property.
United States — North Carolina
1 provisions
Certain individuals must pay annual use tax with their individual income tax return, and the Secretary must include space and instructions for that on the tax form.
United States — North Carolina
1 provisions
A city may impose a 0.8% gross receipts tax on short-term heavy equipment rentals, and the affected business must remit it to the city.