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
The board of trustees of an Authority may repeal a tax or reduce its rate, but only under the same restrictions that apply to a tax levy or tax-rate increase.
United States — North Carolina
1 provisions
A tax lien on real property continues until the taxes, penalties, interest, and costs are fully paid. Some parcels may be released from the lien if the required payments are made, and the tax collector must issue a receipt and update records.
United States — North Carolina
1 provisions
An S corporation may elect taxed-S-corporation treatment on a timely filed return, but the election cannot be made or revoked after filing.
United States — North Carolina
1 provisions
A partnership may elect taxed-partnership treatment on a timely filed return, but it cannot change that election after filing.
United States — North Carolina
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.
United States — North Carolina
1 provisions
This section was repealed effective July 1, 2013.
United States — North Carolina
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%.
United States — North Carolina
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.
United States — North Carolina
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.
United States — North Carolina
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.
United States — North Carolina
1 provisions
County and municipal governing bodies must appoint and manage tax collectors, require bond and oath compliance, and may appoint deputy tax collectors.
United States — North Carolina
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.
United States — North Carolina
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.
United States — North Carolina
1 provisions
This section sets the priority rules for tax liens on real and personal property.
United States — North Carolina
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.
United States — North Carolina
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.
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.