General Administration and Other Taxes

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Statute TitleStatute NumberDivision that Administers the Tax
General Administration; Penalties and RemediesChapter 105, Article 9Tax Administration
Taxes Upon Insurance Companies and Prepaid Health PlansChapter 105, Article 8BCorporate Tax
Highway Use Tax (Motor Vehicle Lease and Rental Tax)Chapter 105, Article 5ASales and Use Tax
Scrap Tire Disposal TaxChapter 105, Article 5BSales and Use Tax
White Goods Disposal TaxChapter 105, Article 5CSales and Use Tax
Dry-Cleaning Solvent TaxChapter 105, Article 5DSales and Use Tax
Solid Waste Disposal TaxChapter 105, Article 5GSales and Use Tax
911 Service Charge for Prepaid Wireless Telecommunications ServiceChapter 105, Article 5HSales and Use Tax
Transportation Commerce TaxChapter 105, Article 5JSales and Use Tax
Alcoholic Beverage License and Excise TaxesChapter 105, Article 2CExcise Tax
Motor Carrier TaxesChapter 105, Article 36BExcise Tax
Motor Fuel TaxesChapter 105, Article 36CExcise Tax
Privilege License TaxesChapter 105, Article 2Excise Tax
Tobacco Products TaxChapter 105, Article 2AExcise Tax
Unauthorized Substances TaxesChapter 105, Article 2DUnauthorized Substance Tax
Real Estate Conveyance TaxChapter 105, Article 8ELocal Government (Property Tax)
Short Title, Purpose, and DefinitionsChapter 105, Article 11Local Government (Property Tax)
Property Subject to TaxationChapter 105, Article 12Local Government (Property Tax)
Taxation of Lessees and Users of Tax-Exempt Cropland or ForestlandChapter 105, Article 12ALocal Government (Property Tax)
Standards for Appraisal and AssessmentChapter 105, Article 13Local Government (Property Tax)
Time for Listing and Appraising Property for TaxationChapter 105, Article 14Local Government (Property Tax)
Duties of Department and Property Tax Commission as to AssessmentsChapter 105, Article 15Local Government (Property Tax)
County Listing, Appraisal, and Assessing OfficialsChapter 105, Article 16Local Government (Property Tax)
Administration of ListingChapter 105, Article 17Local Government (Property Tax)
Reports in Aid of ListingChapter 105, Article 18Local Government (Property Tax)
Administration of Real and Personal Property AppraisalChapter 105, Article 19Local Government (Property Tax)
Approval, Preparation, and Disposition of RecordsChapter 105, Article 20Local Government (Property Tax)
Review and Appeals of Listings and ValuationsChapter 105, Article 21Local Government (Property Tax)
Listing, Appraising, and Assessing by Cities and TownsChapter 105, Article 22Local Government (Property Tax)
Motor VehiclesChapter 105, Article 22ALocal Government (Property Tax)
Public Service CompaniesChapter 105, Article 23Local Government (Property Tax)
Review and Enforcement of OrdersChapter 105, Article 24Local Government (Property Tax)
Levy of Taxes and Presumption of NoticeChapter 105, Article 25Local Government (Property Tax)
Collection and Foreclosure of TaxesChapter 105, Article 26Local Government (Property Tax)
Refunds and RemediesChapter 105, Article 27Local Government (Property Tax)
Special Duties to Pay TaxesChapter 105, Article 28Local Government (Property Tax)
ValidationsChapter 105, Article 29Local Government (Property Tax)
Scrap Tire Disposal Tax DistributionG.S. § 105-187.19Local Government (Distribution Unit)
White Goods Disposal Tax DistributionG.S. § 105-187.24Local Government (Distribution Unit)
Solid Waste Disposal Tax DistributionG.S. § 105-187.63Local Government (Distribution Unit)
Distribution of Sales and Use Tax on ElectricityG.S. § 105-164.44KLocal Government (Distribution Unit)
Distribution of Sales and Use Tax on Piped Natural GasG.S. § 105-164.44LLocal Government (Distribution Unit)
Distribution of Sales and Use Tax on Video Programming and TelecommunicationsG.S. § 105-164.44ILocal Government (Distribution Unit)
Distribution of Sales and Use Tax on TelecommunicationsG.S. § 105-164.44FLocal Government (Distribution Unit)
Local Government Sales and Use Tax DistributionG.S. § 105-472Local Government (Distribution Unit)
Local Government Sales and Use Tax DistributionG.S. § 105-486Local Government (Distribution Unit)
Local Government Sales and Use Tax DistributionG.S. § 105-501Local Government (Distribution Unit)
Local Government Sales and Use Tax DistributionG.S. § 105-507.3Local Government (Distribution Unit)
Local Government Sales and Use Tax DistributionG.S. § 105-511.4Local Government (Distribution Unit)
Distribution of Alcoholic Beverage TaxesG.S. § 105-113.82Local Government (Distribution Unit)
Medicaid Hold HarmlessG.S. § 105-523Local Government (Distribution Unit)
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