Franchise Tax 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 105-125 Exempt corporations 105-127 When franchise or privilege taxes payable 105-128 Power of attorney 105-129 Extension of time for filing returns Other Tax Credits Allowed Against Franchise Tax Article 3B – Business and Energy Tax Credits Article 3C – Tax Incentives for Recycling Facilities Article 3E – Low-Income Housing Tax Credits Article 3F – Research and Development Article 3H – Mill Rehabilitation Tax Credit Article 3J – Tax Credits for Growing Businesses Article 3K – Tax Incentives for Railroad Intermodal Facilities
Franchise Tax 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 105-125 Exempt corporations 105-127 When franchise or privilege taxes payable 105-128 Power of attorney 105-129 Extension of time for filing returns Other Tax Credits Allowed Against Franchise Tax Article 3B – Business and Energy Tax Credits Article 3C – Tax Incentives for Recycling Facilities Article 3E – Low-Income Housing Tax Credits Article 3F – Research and Development Article 3H – Mill Rehabilitation Tax Credit Article 3J – Tax Credits for Growing Businesses Article 3K – Tax Incentives for Railroad Intermodal Facilities
