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legal-2026.07.26-907

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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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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Provision text match · United States — North Carolina · en

§ 139-41. 1. Powers of counties that are not authorized to levy watershed improvement taxes.

unknown Act or statute Section 139-41 — § 139-41. 1. Powers of counties that are not authorized to levy watershed improvement taxes.

§ 139-41. 1. Powers of counties that are not authorized to levy watershed improvement taxes.

A county may exercise any of the powers set out in this Article without having been authorized to levy a watershed improvement tax pursuant to the procedures of G.S. 139-39 and 139-40 or otherwise. History: History.1981, c. 251, s. 1.

Topics: county powers, tax

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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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Provision text match · United States — North Carolina · en

§ 105-277. 1D. (Repealed)

unknown Act or statute Section 105-277 — § 105-277. 1D. (Repealed)

§ 105-277. 1D. (Repealed)

Repealed by Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013. History: History.2009-308, s. 2; 2010-95, s. 21; 2010-140, s. 1; repealed by 2009-308, s. 4, as amended by 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after Jul

Topics: tax

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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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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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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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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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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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Provision text match · United States — North Carolina · en

§ 105-373. Settlements.

unknown Act or statute Section 105-373 — § 105-373. Settlements.

§ 105-373. Settlements.

(a)Annual Settlement of Tax Collector. — (1)Preliminary Report. —After July 1 and before a tax collector is charged with taxes for the current fiscal year, the tax collector shall make a sworn report to the governing body of the taxing unit showing all of the following: a.A list of the persons owning real property whose taxes for the preceding fiscal year re

Topics: delinquent taxes, settlements, tax collection

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Provision text match · United States — North Carolina · en

§ 105-357. Payment of taxes.

unknown Act or statute Section 105-357 — § 105-357. Payment of taxes.

§ 105-357. Payment of taxes.

(a)Medium of Payment. —Taxes shall be payable in existing national currency. Deeds to real property, notes of the taxpayer or others, bonds or notes of the taxing unit, and payments in kind shall not be accepted in payment of taxes. A taxing unit may not permit the payment of taxes by offset of any bill, claim, judgment, or other obligation owed to the taxpa

Topics: tax collection, tax payment, tax penalties

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Provision text match · United States — North Carolina · en

§ 105-468. Scope of use tax.

unknown Act or statute Section 105-468 — § 105-468. Scope of use tax.

§ 105-468. Scope of use tax.

The use tax authorized by this Article is a tax at the rate of one percent (1%) of the purchase price of an item or transaction that is not sold in the taxing county but is for storage, use, or consumption in the taxing county and sourced in accordance with Article 5 of Subchapter I of this Chapter. The tax applies to the same items that are subject to tax u

Topics: local tax administration, sales tax credit, use tax

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Provision text match · United States — North Carolina · en

§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.

unknown Act or statute Section 105-369 — § 105-369. Advertisement of tax liens on real property for failure to pay taxes.

§ 105-369. Advertisement of tax liens on real property for failure to pay taxes.

(a)Report of Unpaid Taxes That Are Liens on Real Property. —In February of each year, the tax collector must report to the governing body the total amount of unpaid taxes for the current fiscal year that are liens on real property. A county tax collector’s report is due the first Monday in February, and a municipal tax collector’s report is due the second Mo

Topics: delinquency notices, tax collection, tax lien advertisement

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Provision text match · United States — North Carolina · en

§ 105-160. 4. Tax credits for income taxes paid to other states by estates and trusts.

unknown Act or statute Section 105-160 — § 105-160. 4. Tax credits for income taxes paid to other states by estates and trusts.

§ 105-160. 4. Tax credits for income taxes paid to other states by estates and trusts.

(a)If a fiduciary is required to pay income tax to this State for an estate or a trust, the fiduciary shall be allowed a credit against the tax imposed by this Part for income taxes imposed by and paid to another state or country on income derived from sources within that other state or country in accordance with the formula contained in subsection (b) and t

Topics: estate and trust taxation, income tax credits

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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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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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Provision text match · United States — North Carolina · en

§ 105-241. Where and how taxes payable; tax period; liens.

unknown Act or statute Section 105-241 — § 105-241. Where and how taxes payable; tax period; liens.

§ 105-241. Where and how taxes payable; tax period; liens.

(a)Form of Payment. —Taxes are payable in the national currency. The Secretary shall prescribe where taxes are to be paid and whether taxes must be paid in cash, by check, by electronic funds transfer, or by another method. (b)Electronic Funds Transfer. —Payment by electronic funds transfer is required as provided in this subsection. (1)Corporate estimated t

Topics: electronic funds transfer, tax lien, tax payment, tax period

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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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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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