Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
1,780 matching statutes
United States — North Carolina
1 provisions
If voters approve certain measures in an authorized election, the city enlargement takes effect on the next July 1, and authorized taxes begin to be levied and collected then.
United States — North Carolina
1 provisions
The taxes imposed here are added to other license, privilege, or excise taxes, and they fund the public school system and other government uses in North Carolina.
United States — North Carolina
1 provisions
A county may use the powers in this Article even if it has not been authorized to levy a watershed improvement tax.
United States — North Carolina
1 provisions
This section sets rules for classifying wildlife conservation land, including eligibility, appraisal, deferred taxes, and notice requirements.
United States — North Carolina
1 provisions
This section was repealed, with the repeal effective for taxes imposed for taxable years beginning on or after July 1, 2013.
United States — North Carolina
1 provisions
This section gives the act its short name: the First One-Cent (1¢) Local Government Sales and Use Tax Act.
United States — North Carolina
1 provisions
If the petitioning area spans more than one county, the petition goes to all county commissioners, the election is run jointly, and the costs are shared among the counties.
United States — North Carolina
1 provisions
This section was repealed, with repeal history and effective dates noted in the text.
United States — North Carolina
1 provisions
This section requires local tax officials to exchange and follow up on unpaid tax receipts, report progress on collection, charge a 10% fee, and remit collected funds promptly.
United States — North Carolina
1 provisions
This section says where county, city, and town tax records must be filed, when tax receipts must be delivered to the tax collector, and how a taxing unit may handle small taxes or small refunds.
United States — North Carolina
1 provisions
This section requires tax collectors to file sworn settlement reports, make settlements, deliver records at term end or vacancy, and post bond before collecting after a vacancy.
United States — North Carolina
1 provisions
Taxes must be paid in existing national currency, and tax collectors may accept checks or electronic payments subject to specific rules.
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.