Subchapter I. Levy Of Taxes.
Part 1. General Provisions.
Part 2. Cigarette Tax.
Part 3. Tax on Other Tobacco Products.
Part 1. General Provisions.
Part 2. State Licenses.
Part 3. Local Licenses.
Part 4. Excise Taxes, Distribution of Tax Revenue.
Part 5. Administration.
(See G.S. 105-129.82(a) for repeal of Article.)
Part 1. Corporation Income Tax.
Part 1A. S Corporation Income Tax.
Part 2. Individual Income Tax.
Part 3. Income Tax - Estates, Trusts, and Beneficiaries.
Part 4. Income Tax Credits for Property Taxes.
Part 5. Tax Credits for Qualified Business Investments.
Part 1. Title, Purpose and Definitions.
Part 2. Taxes Levied.
Part 3. Exemptions and Exclusions.
Part 4. Reporting and Payment.
Part 5. Records Required to Be Kept.
Part 6. Examination of Records.
Part 7. Failure to Make Returns; Overpayments.
Part 7A. Uniform Sales and Use Tax Administration Act.
Part 8. Administration and Enforcement.
Division Ix. Local Option Sales And Use Taxes.
Subchapter Ii. Listing, Appraisal, And Assessment Of Property And Collection Of Taxes On Property.
Subchapter Iii. Collection Of Taxes.
Part 1. Sale of Realty.
Part 2. Refund of Tax Sales Certificates.
Subchapter Iv. Listing Of Automobiles.
Subchapter V. Motor Fuel Taxes.
Part 1. General Provisions.
Part 2. Licensing.
Part 3. Tax and Liability.
Part 4. Payment and Reporting.
Part 5. Refunds.
Part 6. Enforcement and Administration.
Part 7. Use of Revenue.
Subchapter Vi. Tax Research.
Subchapter Vii. Payments Received From Tennessee Valley Authority In Lieu Of Taxes.
Subchapter Viii. Local Government Sales And Use Tax.
Part 1. General.
Part 2. Mecklenburg County.
Part 3. Transportation Authorities.
Part 4. Regional Public Transportation Authority (Triangle).
Part 5. Regional Transportation Authority (Triad).
Part 6. Other Counties.
Subchapter Ix. Multicounty Taxes.
Subchapter X. Local Option County Taxes.