Article 3 – Franchise Tax
The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety.
Click on the statute reference to review the law on the General Assembly's web site.
|105-114||Nature of taxes; definitions|
|105-114.1||Limited liability companies|
|105-116||Franchise or privilege tax on electric power, water, and sewerage companies|
|105-116.1||Distribution of gross receipts taxes to cities|
|105-120.2||Franchise or privilege tax on holding companies|
|102-121.1||Mutual burial associations|
|105-122||Franchise or privilege tax on domestic and foreign corporations|
|105-122.1||Credit for additional annual report fees paid by limited liability companies subject to franchise tax|
|105-127||When franchise or privilege taxes payable|
|105-128||Power of attorney|
|105-129||Extension of time for filing returns|