Corporate Taxes Law
The taxes listed below are administered by the Corporate Tax Division. Click on the tax to review the law on the General Assembly's website.
Review the caveats before accessing the statutes.
| Statute Title | Statute Article Number |
|---|---|
| Franchise Tax | Chapter 105, Article 3 |
| Corporation Income Tax | Chapter 105, Article 4, Part 1 (G.S. 105-130 - G.S. 105-130.46) |
| S Corporation Income Tax | Chapter 105, Article 4, Part 1A (G.S. 105-131 - G.S. 105-131.8) |
| Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations | Chapter 105, Article 4C |
| Taxes Upon Insurance Companies and Prepaid Health Plans | Chapter 105, Article 8B |
| Business and Energy Tax Credits (repealed) | Chapter 105, Article 3B |
| Tax Incentives for Recycling Facilities | Chapter 105, Article 3C |
| Historic Rehabilitation Tax Credits (repealed) | Chapter 105, Article 3D |
| Research and Development | Chapter 105, Article 3F |
| Mill Rehabilitation Tax Credit | Chapter 105, Article 3H |
| Tax Credits for Growing Businesses (repealed) | Chapter 105, Article 3J |
| Tax Incentives for Railroad Intermodal Facilities | Chapter 105, Article 3K |
| Historic Rehabilitation Tax Credits Investment Program | Chapter 105, Article 3L |
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