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 consolidated city-county may levy certain taxes in urban service districts, including property tax, motor vehicle and taxicab license taxes, and privilege license taxes, subject to a property tax rate cap and stated exceptions.
United States — North Carolina
1 provisions
A retailer may elect to use an alternate tax method for a limited possession commitment, but if it does, it must pay tax on gross receipts, complete the required form, and report and remit the tax.
United States — North Carolina
1 provisions
This section imposes an excise tax on tobacco products and sets specific rates, exemptions, liability rules, and documentation rules.
United States — North Carolina
1 provisions
This section sets uniform rules for local meals taxes, including who must remit them, what penalties apply, and who may waive penalties.
United States — North Carolina
1 provisions
County school-tax officials may levy and collect a supplemental school tax if voters approved it, and the money must be used only for authorized school purposes.
United States — North Carolina
1 provisions
Employers must file and pay withheld State income taxes on a quarterly, monthly, or semiweekly schedule depending on the average amount withheld, and the Secretary can require a different schedule in some cases.
United States — North Carolina
1 provisions
The county commissioners may levy the local sales and use tax if the election condition is met, and they must give notice and send documents to the Secretary.
United States — North Carolina
1 provisions
This section says where prepayments go, when they can be accepted, how later overpayments or underpayments are handled, and what the chief accounting officer must do.
United States — North Carolina
1 provisions
The Secretary may create tax-rate information databases and a taxability matrix, and must use specified fallback rates in some cases. Users of the databases or matrix are temporarily protected from tax underpayment liability caused by erroneous information, and retailers get similar relief for certain rate-change delay
United States — North Carolina
1 provisions
Tax collectors may use personal property remedies to collect taxes, and wholesale merchants or retailers who sell most of their stock outside the ordinary course of business must give notice and pay related taxes within set deadlines.
United States — North Carolina
1 provisions
The Secretary may make voluntary agreements with sellers for collecting and remitting use taxes, and the agreement must include specific seller protections and remittance rules.
United States — North Carolina
1 provisions
The Secretary may not enter into the Agreement unless it makes each state follow specific sales and use tax rules.