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 conditions for a property tax homestead circuit breaker, lets a qualifying owner defer part of the current year’s tax, and requires the collector to send annual notice of deferred tax and interest amounts.
United States — North Carolina
1 provisions
The Secretary must allocate the monthly net proceeds of this tax to each taxing county, and may have to allocate unidentified monthly tax proceeds among counties in proportion to what each county collected. The Secretary may not split a county’s allocation between the county and its municipalities.
United States — North Carolina
1 provisions
The Secretary must distribute monthly tax proceeds to counties, and counties and municipalities must share those proceeds as required by the county’s chosen method.
United States — North Carolina
1 provisions
Counties authorized to levy a meals tax may apply it to prepared food and beverages, and covered retailers must remit it to the county after the levy takes effect.
United States — North Carolina
1 provisions
Cities and towns may charge certain vehicle taxes, but county and municipal local taxes on State-licensed motor vehicles are generally restricted.
United States — North Carolina
1 provisions
Taxpayers with a valid defense to a tax collection can ask for release or refund, and the taxing unit’s governing body must act within 90 days.
United States — North Carolina
1 provisions
Local tax records must be prepared and kept in the required form, and county or municipal adoption cannot happen until Department of Revenue approval.
United States — North Carolina
1 provisions
A county may tax only when the General Assembly authorizes it, may add certain penalties or interest in some cases, and may not use contingent-fee agents or tax specified utility and communications businesses.
United States — North Carolina
1 provisions
Taxpayers must choose which tax a credit will offset when they file the return for the first credit installment, and unused carryforwards must stay with the same tax.
United States — North Carolina
1 provisions
Jointly owned municipal projects or projects owned by a joint agency are exempt from property taxes, but they must make payments in lieu of taxes to the taxing body.
United States — North Carolina
1 provisions
An authority’s board may levy an annual license tax on motor vehicles in its territory, but the rate must be a full-dollar amount and cannot exceed $8 per year.
United States — North Carolina
1 provisions
When a taxing unit collects taxes for another local government unit or district, those taxes must be treated as the taxing unit’s own taxes for collection and foreclosure purposes.