| General Administration |
Chapter 105, Article 9 |
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| These statutes are administered by our Corporate Tax Division: |
| Taxes Upon Insurance Companies |
Chapter 105, Article 8B |
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| These statutes are administered by our Sales and Use Tax Division: |
| Highway Use Tax (Motor Vehicle Lease and Rental Tax) |
Chapter 105, Article 5A |
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Certain Machinery and Equipment Tax (1% Privilege Tax)
(Repealed effective July 1, 2018)
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Chapter 105, Article 5F |
| Solid Waste Disposal Tax |
Chapter 105, Article 5G |
| 911 Service Charge for Prepaid Wireless Telecommunications Service |
Chapter 105, Article 5H |
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| 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| Piped Natural Gas Tax (Repealed July 1, 2014) |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 |
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| These statutes are administered by our Unauthorized Substance Tax Division: |
| Unauthorized Substance Taxes |
Chapter 105, Article 2D |
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| These statutes are administered by our Local Government Division: |
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| 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 |
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| 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 |