North Carolina · Statutes

Chapter 105

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1,375 sections

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1,350 sections filed directly here

N.C. Gen. Stat. § 105-1Title and purpose of Subchapter.
N.C. Gen. Stat. § 105-1.1Supremacy of State Constitution.
N.C. Gen. Stat. § 105-2N.C. Gen. Stat. § 105-2Repealed
N.C. Gen. Stat. § 105-32.1Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.2Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.3Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.4Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.5Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.6Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.7Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-32.8Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.Repealed
N.C. Gen. Stat. § 105-33Taxes under this Article.
N.C. Gen. Stat. § 105-33.1Definitions.
N.C. Gen. Stat. § 105-34Repealed by Session Laws 1979, c. 63.Repealed
N.C. Gen. Stat. § 105-35Repealed by Session Laws 1979, c. 72.Repealed
N.C. Gen. Stat. § 105-36N.C. Gen. Stat. § 105-36Repealed
N.C. Gen. Stat. § 105-37.1Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.Repealed
N.C. Gen. Stat. § 105-37.2Repealed by Session Law 1998-96, s. 3.Repealed
N.C. Gen. Stat. § 105-38Repealed by Session Laws 1999-337, s. 14(b).Repealed
N.C. Gen. Stat. § 105-38.1Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.Repealed
N.C. Gen. Stat. § 105-39Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1082, s. 1.)Repealed
N.C. Gen. Stat. § 105-40Repealed by Session Laws 2013-316, s. 5(a), effective January 1, 2014, and applicable to gross receipts derived from an admission charge sold at retail on or after that date.Repealed
N.C. Gen. Stat. § 105-41(Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals.Repealed
N.C. Gen. Stat. § 105-41.1Repealed by Session Laws 1975, c. 619, s. 2, effective October 1, 1975.Repealed
N.C. Gen. Stat. § 105-42Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-43Repealed by Session Laws 1973, c. 1195, s. 8.Repealed
N.C. Gen. Stat. § 105-44Repealed by Session Laws 1981 (Regular Session, 1982), c. 1228.Repealed
N.C. Gen. Stat. § 105-45N.C. Gen. Stat. § 105-45Repealed
N.C. Gen. Stat. § 105-47Repealed by Session Laws 1979, c. 69.Repealed
N.C. Gen. Stat. § 105-48Repealed by Session Laws 1979, c. 67.Repealed
N.C. Gen. Stat. § 105-48.1Repealed by Session Laws 1981, c. 7.Repealed
N.C. Gen. Stat. § 105-49Repealed by Session Laws 1989, c. 584, s. 10.Repealed
N.C. Gen. Stat. § 105-50Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-51Repealed by Session Laws 1989, c. 584, s. 12.Repealed
N.C. Gen. Stat. § 105-51.1Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-52Repealed by Session Laws 1979, c. 16, s. 1.Repealed
N.C. Gen. Stat. § 105-53N.C. Gen. Stat. § 105-53Repealed
N.C. Gen. Stat. § 105-56Repealed by Session Laws 1981, c. 5.Repealed
N.C. Gen. Stat. § 105-57Repealed by Session Laws 1987 (Reg. Sess., 1988), c. 1081, s. 1.Repealed
N.C. Gen. Stat. § 105-58Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-59Repealed by Session Laws 1981 (Regular Session, 1982), c. 1282, s. 44.Repealed
N.C. Gen. Stat. § 105-60N.C. Gen. Stat. § 105-60Repealed
N.C. Gen. Stat. § 105-61.1Repealed by Session Laws 1989, c. 584, s. 17.Repealed
N.C. Gen. Stat. § 105-62Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-63Repealed by Session Laws 1979, c. 65.Repealed
N.C. Gen. Stat. § 105-64Repealed by Session Laws 1989, c. 584, s. 19.Repealed
N.C. Gen. Stat. § 105-64.1Repealed by Session Laws 1989, c. 584, s. 19.Repealed
N.C. Gen. Stat. § 105-65N.C. Gen. Stat. § 105-65
N.C. Gen. Stat. § 105-65.2Repealed by Session Laws 1989, c. 584, s. 19.Repealed
N.C. Gen. Stat. § 105-66Repealed by Session Laws 1989, c. 584, s. 19.Repealed
N.C. Gen. Stat. § 105-66.1Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-67Repealed by Session Laws 1991 (Regular Session, 1992), c. 965, s. 1.Repealed
N.C. Gen. Stat. § 105-68Repealed by Session Laws 1981 (Regular Session, 1982), c. 1229.Repealed
N.C. Gen. Stat. § 105-69Repealed by Session Laws 1973, c. 1200, s. 1.Repealed
N.C. Gen. Stat. § 105-70Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-71Repealed by Session Laws 1979, c. 70.Repealed
N.C. Gen. Stat. § 105-72Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-73Repealed by Session Laws 1957, c. 1340, ss. 2, 9.Repealed
N.C. Gen. Stat. § 105-74Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-75Repealed by Session Laws 1979, 2nd Session, c. 1304, s. 1.Repealed
N.C. Gen. Stat. § 105-75.1Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-76Repealed by Session Laws 1979, c. 62.Repealed
N.C. Gen. Stat. § 105-77Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-78Repealed by Session Laws 1979, c. 66.Repealed
N.C. Gen. Stat. § 105-79Repealed by Session Laws 1979, c. 150, s. 4.Repealed
N.C. Gen. Stat. § 105-80Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-81Repealed by Session Laws 1947, c. 501, s. 2.Repealed
N.C. Gen. Stat. § 105-82Repealed by Session Laws 1989, c. 584, s. 24.Repealed
N.C. Gen. Stat. § 105-83Installment paper dealers.
N.C. Gen. Stat. § 105-84Repealed by Session Laws 1979, c. 150, s. 5.Repealed
N.C. Gen. Stat. § 105-85N.C. Gen. Stat. § 105-85Repealed
N.C. Gen. Stat. § 105-87Repealed by Session Laws 1981, c. 6.Repealed
N.C. Gen. Stat. § 105-88Loan agencies.
N.C. Gen. Stat. § 105-89N.C. Gen. Stat. § 105-89Repealed
N.C. Gen. Stat. § 105-90.1Repealed by Session Laws 1989 (Regular Session, 1990), c. 814, s. 4.Repealed
N.C. Gen. Stat. § 105-91Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-92Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227.Repealed
N.C. Gen. Stat. § 105-93Repealed by Session Laws 1979, c. 68.Repealed
N.C. Gen. Stat. § 105-94Repealed by Session Laws 1947, c. 501, s. 2.Repealed
N.C. Gen. Stat. § 105-95Repealed by Session Laws 1947, c. 831, s. 2.Repealed
N.C. Gen. Stat. § 105-96Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231.Repealed
N.C. Gen. Stat. § 105-97N.C. Gen. Stat. § 105-97Repealed
N.C. Gen. Stat. § 105-100Repealed by Session Laws 1979, c. 64.Repealed
N.C. Gen. Stat. § 105-101Repealed by Session Laws 1979, c. 85, s. 1.Repealed
N.C. Gen. Stat. § 105-102Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230.Repealed
N.C. Gen. Stat. § 105-102.1Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-102.2Repealed by Session Laws 1981 (Regular Session, 1982), c. 1213.Repealed
N.C. Gen. Stat. § 105-102.3Repealed by Session Laws 2015-241, s. 32.13(g), as amended by Session Laws 2015-268, s. 10.1(h), effective June 30, 2016.Repealed
N.C. Gen. Stat. § 105-102.4Repealed by Session Laws 1989, c. 584, s. 35.Repealed
N.C. Gen. Stat. § 105-102.5Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 17.Repealed
N.C. Gen. Stat. § 105-102.6Repealed by Session Laws 2015-286, s. 4.11(a), effective October 22, 2015.Repealed
N.C. Gen. Stat. § 105-103Unlawful to operate without license.
N.C. Gen. Stat. § 105-104Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.Repealed
N.C. Gen. Stat. § 105-105Persons, firms, and corporations engaged in more than one business to pay tax on each.
N.C. Gen. Stat. § 105-106Effect of change in name of firm.
N.C. Gen. Stat. § 105-107Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.Repealed
N.C. Gen. Stat. § 105-108Property used in a licensed business not exempt from taxation.
N.C. Gen. Stat. § 105-109Obtaining license and paying tax.
N.C. Gen. Stat. § 105-109.1Repealed by Session Laws 1999-337, s. 16..Repealed
N.C. Gen. Stat. § 105-110Repealed by Session Laws 1998-212, s. 29A.14(b).Repealed