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legal-2026.07.26-907

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  1. Provision text match · United States — North Carolina · en

    § 115C-508. Effective date; levy of taxes.

    unknown Act or statute Section 115C-508 — § 115C-508. Effective date; levy of taxes.

    § 115C-508. Effective date; levy of taxes.

    uch election; and thereafter there shall be levied and collected in the area consolidated with the city administrative unit the same school taxes as shall be levied in the other portions of the city administrative unit. (b)If, in any election authorized by this Article, a majority of the voters voting in such election vote in favor of a supplemental tax, or

    Topics: school taxation, supplemental tax, tax

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  2. Provision text match · United States — North Carolina · en

    § 105-164. 2. Purpose.

    unknown Act or statute Section 105-164 — § 105-164. 2. Purpose.

    § 105-164. 2. Purpose.

    The taxes herein imposed shall be in addition to all other license, privilege or excise taxes and the taxes levied by this Article are to provide revenue for the support of the public school system of this State and for other necessary uses and purposes of the government and State of North Carolina. History: History.1957, c. 1340, s. 5.

    Topics: tax

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  3. Provision text match · United States — North Carolina · en

    § 105-277. 15. (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land.

    unknown Act or statute Section 105-277 — § 105-277. 15. (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land.

    § 105-277. 15. (Effective for taxes imposed for taxable years beginning before July 1, 2022) Taxation of wildlife conservation land.

    esignated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and must be appraised, assessed, and taxed in accordance with this section. Wildlife conservation land classified under this section must be appraised and assessed as if it were classified under G.S. 105-277.3 as agricultural land. (c)Requirements. —Land qu

    Topics: property, tax, wildlife land use

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  4. Provision text match · United States — North Carolina · en

    § 105-463. Short title.

    unknown Act or statute Section 105-463 — § 105-463. Short title.

    § 105-463. Short title.

    This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. History: History.1971, c. 77, s. 2; 2002-123, s. 7(b).

    Topics: local government, tax

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  5. Provision text match · United States — North Carolina · en

    § 69-25. 9. Procedure when area lies in more than one county.

    unknown Act or statute Section 69-25 — § 69-25. 9. Procedure when area lies in more than one county.

    § 69-25. 9. Procedure when area lies in more than one county.

    In the event that an area petitioning for a tax election under this Article lies in more than one county said petition shall be submitted to the board of county commissioners of all the counties in which said area lies and election shall be called which shall be conducted jointly by the county board of elections and the cost of same shall be shared equally b

    Topics: county administration, public finance, tax

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  6. Provision text match · United States — North Carolina · en

    § 105-113. 40A. (Repealed) Use of tax proceeds.

    unknown Act or statute Section 105-113 — § 105-113. 40A. (Repealed) Use of tax proceeds.

    § 105-113. 40A. (Repealed) Use of tax proceeds.

    Repealed by Session Laws 1996, Second Extra Session, c. 13, s. 4.2, effective July 1, 1999. History: History.2009-451, s. 27A.5(d); 2010-95, s. 1; 2014-3, s. 15.1(e); repealed by 2021-180, s. 42.9(f), effective July 1, 2022.

    Topics: tax

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  7. Provision text match · United States — North Carolina · en

    § 105-364. Collection of taxes outside the taxing unit.

    unknown Act or statute Section 105-364 — § 105-364. Collection of taxes outside the taxing unit.

    § 105-364. Collection of taxes outside the taxing unit.

    (a)Duty of Governing Body. —It shall be the duty of the governing body of each taxing unit to require reports from the tax collector at such times as it may prescribe (but not less frequently than in connection with the tax collector’s annual settlement) concerning the efforts he has made to locate taxpayers who have removed from the taxing unit, the efforts

    Topics: delinquent taxes, intergovernmental collection, tax collection

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  8. Provision text match · United States — North Carolina · en

    § 105-321. Disposition of tax records and receipts; order of collection.

    unknown Order Section 105-321 — § 105-321. Disposition of tax records and receipts; order of collection.

    § 105-321. Disposition of tax records and receipts; order of collection.

    (a)County tax records shall be filed in the office of the assessor unless the board of county commissioners shall require them to be filed in some other public office of the county. City and town tax records shall be filed in some public office of the municipality designated by the governing body of the city or town. In the discretion of the governing body,

    Topics: financial institutions, refunds, tax collection, tax records

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  9. Provision text match · United States — North Carolina · en

    § 105-330. 6. Motor vehicle tax year; transfer of plates; surrender of plates.

    unknown Act or statute Section 105-330 — § 105-330. 6. Motor vehicle tax year; transfer of plates; surrender of plates.

    § 105-330. 6. Motor vehicle tax year; transfer of plates; surrender of plates.

    (a)Tax Year. —The tax year for a classified motor vehicle listed pursuant to G.S. 105-330.3(a)(1) and registered under the staggered system begins on the first day of the first month following the date on which the former registration expires or the new registration is applied for and ends on the last day of the month in which the current registration expire

    Topics: motor vehicle tax, refunds, registration, tax credits

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  10. Provision text match · United States — North Carolina · en

    § 105-562. Collection and scope.

    unknown Act or statute Section 105-562 — § 105-562. Collection and scope.

    § 105-562. Collection and scope.

    (a)Collection. —A tax or a tax increase levied under this Article becomes effective on the date set by the board of trustees in the resolution levying the tax or the tax increase. The effective date must be the first day of a month and may not be earlier than the first day of the sixth calendar month after the board of trustees adopts the resolution. To the

    Topics: effective date rules, tax administration, vehicle tax collection

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  11. Provision text match · United States — North Carolina · en

    § 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.

    unknown Act or statute Section 105-352 — § 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.

    § 105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default.

    (a)Time of Delivery. —As provided in G.S. 105-321, upon order of the governing body, the tax receipts shall be delivered to the tax collector on or before the first day of September. (b)Settlement, Bond, and Prepayments. —Before the tax receipts for the current year are delivered to the tax collector, he shall have: (1)Delivered to the chief accounting offic

    Topics: settlement and bond requirements, tax collection procedures, tax receipt delivery

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  12. Provision text match · United States — North Carolina · en

    § 105-344. Failure to pay tax; remedies; penalty.

    unknown Act or statute Section 105-344 — § 105-344. Failure to pay tax; remedies; penalty.

    § 105-344. Failure to pay tax; remedies; penalty.

    If any public service company fails or refuses to pay any taxes imposed on its property by any taxing unit of this State, the taxing unit may bring an action in the appropriate division of the General Court of Justice of the county in which the taxing unit is located for the recovery of the tax. Not less than 15 days before such an action is instituted, the

    Topics: attorneys' fees, interest, penalties, tax collection remedies

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  13. Provision text match · United States — North Carolina · en

    § 105-131. 1A. (Effective for taxable years beginning on or after January 1, 2023) Taxation of S Corporation as a taxed pass-through entity.

    unknown Act or statute Section 105-131 — § 105-131. 1A. (Effective for taxable years beginning on or after January 1, 2023) Taxation of S Corporation as a taxed pass-through entity.

    § 105-131. 1A. (Effective for taxable years beginning on or after January 1, 2023) Taxation of S Corporation as a taxed pass-through entity.

    (a)Taxed S Corporation Election. Taxed S Corporation Election. - An S Corporation may elect, on its timely filed return required under G.S. 105-131.7, to have the tax under this Article imposed on the S Corporation for any taxable period covered by the return. An S Corporation may not make or revoke the election after the return is filed. (b)Taxable Income o

    Topics: S corporation election, corporate tax, tax collection, tax filing

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  14. Provision text match · United States — North Carolina · en

    § 105-154. 1. Effective for taxable years beginning on or after January 1, 2023) Taxation of partnership as a taxed pass-through entity.

    unknown Act or statute Section 105-154 — § 105-154. 1. Effective for taxable years beginning on or after January 1, 2023) Taxation of partnership as a taxed pass-through entity.

    § 105-154. 1. Effective for taxable years beginning on or after January 1, 2023) Taxation of partnership as a taxed pass-through entity.

    (a)Taxed Partnership Election. — A partnership may elect, on its timely filed return required under G.S. 105-154(c), to have the tax under this Article imposed on the partnership for any taxable period covered by the return. A partnership may not make or revoke the election after the return is filed. This election cannot be made by a publicly traded partners

    Topics: partnership taxation, tax election, tax payment

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  15. Provision text match · United States — North Carolina · en

    § 105-471. Retailer to collect sales tax.

    unknown Act or statute Section 105-471 — § 105-471. Retailer to collect sales tax.

    § 105-471. Retailer to collect sales tax.

    Every person liable for tax in a taxing county shall on and after the levy of the tax herein authorized collect the one percent (1%) local sales tax provided by this Article. A person is required to collect a local use tax on a transaction if a local sales tax does not apply to the transaction in accordance with G.S. 105-164.8(c). The tax to be collected und

    Topics: collection, returns, sales tax, use tax

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  16. Provision text match · United States — North Carolina · en

    § 105-551. Tax on gross receipts authorized.

    unknown Act or statute Section 105-551 — § 105-551. Tax on gross receipts authorized.

    § 105-551. Tax on gross receipts authorized.

    (a)Tax. —The board of trustees of an Authority may levy a privilege tax on a retailer who is engaged in the business of leasing or renting U-drive-it vehicles or motorcycles based on the gross receipts derived by the retailer from the short-term lease or rental of these vehicles. The tax rate must be a percentage and may not exceed five percent (5%). A tax l

    Topics: gross receipts tax, short-term vehicle rentals

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  17. Provision text match · United States — North Carolina · en

    § 105-365. 1. When and against whom collection remedies may be used.

    unknown Act or statute Section 105-365 — § 105-365. 1. When and against whom collection remedies may be used.

    § 105-365. 1. When and against whom collection remedies may be used.

    (a)Date of Delinquency. —A tax collector may collect a tax using the remedies provided in G.S. 105-366 through G.S. 105-375 on or after the date the tax is delinquent. A tax is delinquent on the following date: (1)For a tax that is not a deferred tax, the date the tax accrues interest. (2)For a deferred tax, other than a tax described in subdivision (3) of t

    Topics: collection remedies, delinquent taxes, property enforcement

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  18. Provision text match · United States — North Carolina · en

    § 160A-58. 10. Tax of newly annexed territory.

    unknown Act or statute Section 160A-58 — § 160A-58. 10. Tax of newly annexed territory.

    § 160A-58. 10. Tax of newly annexed territory.

    (a)Applicability of Section. —Real and personal property in territory annexed pursuant to this Article is subject to municipal taxes as provided in this section. (b)Prorated Taxes. —Real and personal property in the newly annexed territory on the January 1 immediately preceding the beginning of the fiscal year in which the annexation becomes effective is sub

    Topics: annexation, municipal taxes, property tax administration

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  19. Provision text match · United States — North Carolina · en

    § 160A-206. General power to impose taxes.

    unknown Act or statute Section 160A-206 — § 160A-206. General power to impose taxes.

    § 160A-206. General power to impose taxes.

    (a)Authority. —A city shall have power to impose taxes only as specifically authorized by act of the General Assembly. Except when the statute authorizing a tax provides for penalties and interest, the power to impose a tax shall include the power to impose reasonable penalties for failure to declare tax liability, if required, or to impose penalties or inte

    Topics: local taxation, tax administration, tax penalties

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  20. Provision text match · United States — North Carolina · en

    § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.

    unknown Act or statute Section 105-349 — § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.

    § 105-349. Appointment, term, qualifications, and bond of tax collectors and deputies.

    (a)Appointment and Term. —The governing body of each county and municipality shall appoint a tax collector on or before July 1, 1971, to serve for a term to be determined by the appointing body and until his successor has been appointed and qualified. Until the first such appointments are made, county and municipal taxes shall be collected by the tax collect

    Topics: appointments, bonding, compensation, oath

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