General Administration and Other Taxes Click on the tax to review the law on the General Assembly's web site (Chapter 105 of the North Carolina General Statutes). Please read the Caveats before accessing the statutes. General Administration Chapter 105, Article 9 These statutes are administered by our Corporate Tax Division: Taxes Upon Insurance Companies Chapter 105, Article 8B These statutes are administered by our Sales and Use Tax Division: Highway Use Tax (Motor Vehicle Lease and Rental Tax) Chapter 105, Article 5A Scrap Tire Disposal Tax Chapter 105, Article 5B White Goods Disposal Tax Chapter 105, Article 5C Dry-Cleaning Solvent Tax Chapter 105, Article 5D Certain Machinery and Equipment Tax (1% Privilege Tax)(Repealed effective July 1, 2018) Chapter 105, Article 5F Solid Waste Disposal Tax Chapter 105, Article 5G 911 Service Charge for Prepaid Wireless Telecommunications Service Chapter 105, Article 5H These statutes are administered by our Excise Tax Division: Alcoholic Beverage License and Excise Taxes Chapter 105, Article 2C Motor Carrier Taxes Chapter 105, Article 36B Motor Fuel Taxes Chapter 105, Article 36C Piped Natural Gas Tax (Repealed July 1, 2014) Chapter 105, Article 5E Privilege License Taxes Chapter 105, Article 2 Tobacco Products Tax Chapter 105, Article 2A These statutes are administered by our Unauthorized Substance Tax Division: Unauthorized Substance Taxes Chapter 105, Article 2D These statutes are administered by our Local Government Division: Property Tax Real Estate Conveyance Tax Chapter 105, Article 8E Short Title, Purpose, and Definitions Chapter 105, Article 11 Property Subject to Taxation Chapter 105, Article 12 Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland Chapter 105, Article 12A Standards for Appraisal and Assessment Chapter 105, Article 13 Time for Listing and Appraising Property for Taxation Chapter 105, Article 14 Duties of Department and Property Tax Commission as to Assessments Chapter 105, Article 15 County Listing, Appraisal, and Assessing Officials Chapter 105, Article 16 Administration of Listing Chapter 105, Article 17 Reports in Aid of Listing Chapter 105, Article 18 Administration of Real and Personal Property Appraisal Chapter 105, Article 19 Approval, Preparation, and Disposition of Records Chapter 105, Article 20 Review and Appeals of Listings and Valuations Chapter 105, Article 21 Listing, Appraising, and Assessing by Cities and Towns Chapter 105, Article 22 Motor Vehicles Chapter 105, Article 22A Public Service Companies Chapter 105, Article 23 Review and Enforcement of Orders Chapter 105, Article 24 Levy of Taxes and Presumption of Notice Chapter 105, Article 25 Collection and Foreclosure of Taxes Chapter 105, Article 26 Refunds and Remedies Chapter 105, Article 27 Special Duties to Pay Taxes Chapter 105, Article 28 Validations Chapter 105, Article 29 Distribution Unit Scrap Tire Disposal Tax Distribution G.S. 105-187.19 White Goods Disposal Tax Distribution G.S. 105-187.24 Solid Waste Disposal Tax Distribution G.S. 105-187.63 Distribution of Sales and Use Tax on Electricity G.S. 105-164.44K Distribution of Sales and Use Tax on Piped Natural Gas G.S. 105-164.44L Distribution of Sales and Use Tax on Video Programming and Telecommunications G.S. 105-164.44I Distribution of Sales and Use Tax on Telecommunications G.S. 105-164.44F Local Government Sales and Use Tax Distribution G.S. 105-472 Local Government Sales and Use Tax Distribution G.S. 105-486 Local Government Sales and Use Tax Distribution G.S. 105-501 Local Government Sales and Use Tax Distribution G.S. 105-507.3 Local Government Sales and Use Tax Distribution G.S. 105-511.4 Distribution of Alcoholic Beverage Taxes G.S. 105-113.82 Medicaid Hold Harmless G.S. 105-523
General Administration and Other Taxes Click on the tax to review the law on the General Assembly's web site (Chapter 105 of the North Carolina General Statutes). Please read the Caveats before accessing the statutes. General Administration Chapter 105, Article 9 These statutes are administered by our Corporate Tax Division: Taxes Upon Insurance Companies Chapter 105, Article 8B These statutes are administered by our Sales and Use Tax Division: Highway Use Tax (Motor Vehicle Lease and Rental Tax) Chapter 105, Article 5A Scrap Tire Disposal Tax Chapter 105, Article 5B White Goods Disposal Tax Chapter 105, Article 5C Dry-Cleaning Solvent Tax Chapter 105, Article 5D Certain Machinery and Equipment Tax (1% Privilege Tax)(Repealed effective July 1, 2018) Chapter 105, Article 5F Solid Waste Disposal Tax Chapter 105, Article 5G 911 Service Charge for Prepaid Wireless Telecommunications Service Chapter 105, Article 5H These statutes are administered by our Excise Tax Division: Alcoholic Beverage License and Excise Taxes Chapter 105, Article 2C Motor Carrier Taxes Chapter 105, Article 36B Motor Fuel Taxes Chapter 105, Article 36C Piped Natural Gas Tax (Repealed July 1, 2014) Chapter 105, Article 5E Privilege License Taxes Chapter 105, Article 2 Tobacco Products Tax Chapter 105, Article 2A These statutes are administered by our Unauthorized Substance Tax Division: Unauthorized Substance Taxes Chapter 105, Article 2D These statutes are administered by our Local Government Division: Property Tax Real Estate Conveyance Tax Chapter 105, Article 8E Short Title, Purpose, and Definitions Chapter 105, Article 11 Property Subject to Taxation Chapter 105, Article 12 Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland Chapter 105, Article 12A Standards for Appraisal and Assessment Chapter 105, Article 13 Time for Listing and Appraising Property for Taxation Chapter 105, Article 14 Duties of Department and Property Tax Commission as to Assessments Chapter 105, Article 15 County Listing, Appraisal, and Assessing Officials Chapter 105, Article 16 Administration of Listing Chapter 105, Article 17 Reports in Aid of Listing Chapter 105, Article 18 Administration of Real and Personal Property Appraisal Chapter 105, Article 19 Approval, Preparation, and Disposition of Records Chapter 105, Article 20 Review and Appeals of Listings and Valuations Chapter 105, Article 21 Listing, Appraising, and Assessing by Cities and Towns Chapter 105, Article 22 Motor Vehicles Chapter 105, Article 22A Public Service Companies Chapter 105, Article 23 Review and Enforcement of Orders Chapter 105, Article 24 Levy of Taxes and Presumption of Notice Chapter 105, Article 25 Collection and Foreclosure of Taxes Chapter 105, Article 26 Refunds and Remedies Chapter 105, Article 27 Special Duties to Pay Taxes Chapter 105, Article 28 Validations Chapter 105, Article 29 Distribution Unit Scrap Tire Disposal Tax Distribution G.S. 105-187.19 White Goods Disposal Tax Distribution G.S. 105-187.24 Solid Waste Disposal Tax Distribution G.S. 105-187.63 Distribution of Sales and Use Tax on Electricity G.S. 105-164.44K Distribution of Sales and Use Tax on Piped Natural Gas G.S. 105-164.44L Distribution of Sales and Use Tax on Video Programming and Telecommunications G.S. 105-164.44I Distribution of Sales and Use Tax on Telecommunications G.S. 105-164.44F Local Government Sales and Use Tax Distribution G.S. 105-472 Local Government Sales and Use Tax Distribution G.S. 105-486 Local Government Sales and Use Tax Distribution G.S. 105-501 Local Government Sales and Use Tax Distribution G.S. 105-507.3 Local Government Sales and Use Tax Distribution G.S. 105-511.4 Distribution of Alcoholic Beverage Taxes G.S. 105-113.82 Medicaid Hold Harmless G.S. 105-523
