North Carolina statutes & code

27,153 sections.

• § 1-1 — Remedies.
• § 1-10 — Plaintiff and defendant.
• § 1-105 — Service upon nonresident drivers of motor vehicles and upon the personal representatives of deceased nonresident drivers of motor vehicles.
• § 1-105.1 — Service on residents who establish residence outside the State and on residents who depart from the State.
• § 1-108 — Defense after judgment set aside.
• § 1-109 — Bond required of plaintiff for costs.
• § 1-11 — How party may appear.
• § 1-110 — Suit as an indigent; counsel; suits filed pro se by prison inmates.
• § 1-111 — Defendant's, for costs and damages in actions for land.
• § 1-112 — Defense without bond.
• § 1-113 — Defendants jointly or severally liable.
• § 1-114 — Summoned after judgment; defense.
• § 1-116 — Filing of notice of suit.
• § 1-116.1 — Service of notice.
• § 1-117 — Cross-index of lis pendens.
• § 1-118 — Effect on subsequent purchasers.
• § 1-119 — Notice void unless action prosecuted.
• § 1-120 — Cancellation of notice.
• § 1-120.2 — Filing of notice by cities and counties in certain cases.
• § 1-13 — Jurisdiction of clerk.
• § 1-139 — Burden of proof of contributory negligence.
• § 1-148 — Verification before what officer.
• § 1-149 — When verification omitted; use in criminal prosecutions.
• § 1-15 — Statute runs from accrual of action.
• § 1-15.1 — Statutes of limitation and repose for civil actions seeking to recover damages arising out of a criminal act.
• § 1-164 — Amendment changing nature of action or relief; effect.
• § 1-166 — Defendant sued in fictitious name; amendment.
• § 1-17 — Disabilities.
• § 1-180.1 — Judge not to comment on verdict.
• § 1-181 — Requests for special instructions.
• § 1-181.1 — View by jury.
• § 1-181.2 — Use of evidence by the jury.
• § 1-183.1 — Effect on counterclaim of dismissal as to plaintiff's claim.
• § 1-19 — Cumulative disabilities.
• § 1-2 — Actions.
• § 1-20 — Disability must exist when right of action accrues.
• § 1-202 — Special controls general.
• § 1-208.1 — Judgment docket, judgment and docket book defined.
• § 1-209 — Judgments authorized to be entered by clerk; sale of property; continuance pending sale; writs of assistance and possession.
• § 1-209.1 — Petitioner who abandons condemnation proceeding taxed with fee for respondent's attorney.
• § 1-209.2 — Voluntary nonsuit by petitioner in condemnation proceeding.
• § 1-21 — Defendant out of State; when action begun or judgment enforced.
• § 1-210 — Return of execution; order for disbursement of proceeds.
• § 1-215.1 — Judgments or orders not rendered on Mondays validated.
• § 1-215.2 — Time within which judgments or orders signed on days other than Mondays may be attacked.
• § 1-215.3 — Validation of conveyances pursuant to orders made on days other than Mondays.
• § 1-217 — Certain default judgments validated.
• § 1-217.1 — Judgments based on summons erroneously designated alias or pluries validated.
• § 1-217.2 — Judgments by default to remove cloud from title to real estate validated.
• § 1-22 — Death before limitation expires; action by or against personal representative or collector.
• § 1-223 — Against married persons.
• § 1-228 — Regarded as a deed and registered.
• § 1-229 — Certified registered copy evidence.
• § 1-23 — Time of stay by injunction or prohibition.
• § 1-230 — In action for recovery of personal property.
• § 1-231 — What judge approves judgments.
• § 1-232 — Judgment roll.
• § 1-233 — Docketed and indexed.
• § 1-234 — Where and how docketed; lien.
• § 1-235 — Of appellate division docketed in superior court; lien.
• § 1-236.1 — Transcripts of judgments certified by deputy clerks validated.
• § 1-237 — Judgments of federal courts docketed; lien on property; recordation; conformity with federal law.
• § 1-239 — Paid to clerk; docket credited; transcript to other counties; notice to attorney for judgment creditor; judgment creditor to give notice of payment; entry of payment on docket; penalty for failure to give notice of payment.
• § 1-239.1 — Records of cancellation, assignment, etc., of judgments recorded by photographic process.
• § 1-24 — Time during controversy on probate of will or granting letters.
• § 1-241 — Clerk to pay money to party entitled.
• § 1-242 — Credits upon judgments.
• § 1-243 — For money due on judicial sale.
• § 1-245 — Cancellation of judgments discharged through bankruptcy proceedings.
• § 1-246 — Assignment of judgment to be entered on judgment docket, signed and witnessed.
• § 1-253 — Courts of record permitted to enter declaratory judgments of rights, status and other legal relations.
• § 1-254 — Courts given power of construction of all instruments.
• § 1-255 — Who may apply for a declaration.
• § 1-256 — Enumeration of declarations not exclusive.
• § 1-257 — Discretion of court.
• § 1-259 — Supplemental relief.
• § 1-26 — New promise must be in writing.
• § 1-260 — Parties.
• § 1-261 — Jury trial.
• § 1-262 — Hearing before judge where no issues of fact raised or jury trial waived; what judge may hear.
• § 1-264 — Liberal construction and administration.
• § 1-265 — Word "person" construed.
• § 1-266 — Uniformity of interpretation.
• § 1-267 — Short title.
• § 1-267.1 — Three-judge panel for actions challenging plans apportioning or redistricting State legislative or congressional districts; claims challenging the facial validity of an act of the General Assembly.
• § 1-267.10 — Distribution of unpaid residuals in class action litigation.
• § 1-268 — Writs of error abolished.
• § 1-269 — Certiorari, recordari, and supersedeas.
• § 1-27 — Act, admission or acknowledgment by party to obligation, co-obligor or guarantor.
• § 1-270 — Appeal to appellate division; security on appeal; stay.
• § 1-271 — Who may appeal.
• § 1-277 — Appeal from superior or district court judge.
• § 1-278 — Interlocutory orders reviewed on appeal from judgment.
• § 1-279.1 — Manner and time for giving notice of appeal to appellate division in civil actions and in special proceedings.
• § 1-28 — Undisclosed partner.
• § 1-281 — Appeals from judgments not in session.
• § 1-283 — Trial judge empowered to settle record on appeal; effect of leaving office or of disability.
• § 1-285 — Undertaking on appeal.
• § 1-286 — Justification of sureties.
• § 1-288 — Appeals by indigents; clerk's fees.
• § 1-289 — Undertaking to stay execution on money judgment.
• § 1-29 — Cotenants.
• § 1-290 — How judgment for personal property stayed.
• § 1-291 — How judgment directing conveyance stayed.
• § 1-292 — How judgment for real property stayed.
• § 1-293 — Docket entry of stay.
• § 1-294 — Scope of stay; security limited for fiduciaries.
• § 1-295 — Undertaking in one or more instruments; served on appellee.
• § 1-296 — Judgment not vacated by stay.
• § 1-297 — Judgment on appeal and on undertakings; restitution.
• § 1-298 — Procedure after determination of appeal.
• § 1-30 — Applicable to actions by State.
• § 1-301.1 — Appeal of clerk's decision in civil actions.
• § 1-301.2 — Transfer or appeal of special proceedings; exceptions.
• § 1-301.3 — Appeal of trust and estate matters determined by clerk.
• § 1-302 — Judgment enforced by execution.
• § 1-303 — Kinds of; signed by clerk; when sealed.
• § 1-304 — Against married woman.
• § 1-305 — Clerk to issue, in six weeks; limitations on issuance.
• § 1-306 — Enforcement as of course.
• § 1-307 — Issued from and returned to court of rendition.
• § 1-308 — To what counties issued.
• § 1-309 — Sale of land under execution.
• § 1-31 — Action upon a mutual, open and current account.
• § 1-310 — When dated and returnable.
• § 1-311 — Against the person.
• § 1-312 — Rights against property of defendant dying in execution.
• § 1-313 — Form of execution.
• § 1-314 — Variance between judgment and execution.
• § 1-315 — Property liable to sale under execution; bill of sale.
• § 1-316 — Sale of trust estates; purchaser's title.
• § 1-317 — Sheriff's deed on sale of equity of redemption.
• § 1-318 — Forthcoming bond for personal property.
• § 1-319 — Procedure on giving bond; subsequent levies.
• § 1-32 — Not applicable to bank bills.
• § 1-320 — Summary remedy on forthcoming bond.
• § 1-321 — Entry of returns on judgment docket; penalty.
• § 1-322 — Cost of keeping livestock; officer's account.
• § 1-323 — Purchaser of defective title; remedy against defendant.
• § 1-324.1 — Judgment against corporation; property subject to execution.
• § 1-324.2 — Agent must furnish information as to corporate officers and property.
• § 1-324.3 — Shares subject to execution; agent must furnish information.
• § 1-324.4 — Debts due corporation subject to execution; duty, etc., of agent.
• § 1-324.5 — Violations of three preceding sections misdemeanor.
• § 1-324.6 — Proceedings when custodian of corporate books is a nonresident.
• § 1-324.7 — Duty and liability of nonresident custodian.
• § 1-33 — Actions against bank directors or stockholders.
• § 1-339.1 — Definitions.
• § 1-339.10 — Bond of person holding sale.
• § 1-339.11 — Compensation of person holding sale.
• § 1-339.12 — Clerk's authority to compel report or accounting; contempt proceeding.
• § 1-339.13 — Public sale; order of sale.
• § 1-339.13A — Public sale of timber by sealed bid; appraisal; bid procedure.
• § 1-339.14 — Public sale; judge's approval of clerk's order of sale.
• § 1-339.15 — Public sale; contents of notice of sale.
• § 1-339.16 — Public sale; time for beginning advertisement.
• § 1-339.17 — Public sale; posting and publishing notice of sale of real property.
• § 1-339.18 — Public sale; posting notice of sale of personal property.
• § 1-339.19 — Public sale; exception; perishable property.
• § 1-339.20 — Public sale; postponement of sale.
• § 1-339.21 — Public sale by auction; time of sale.
• § 1-339.22 — Public sale by auction; continuance of uncompleted sale.
• § 1-339.23 — Public sale; when confirmation of sale of personal property necessary; delivery of property; bill of sale.
• § 1-339.24 — Public sale; report of sale; when final as to personal property.
• § 1-339.25 — Public sale; upset bid on real property; compliance bond.
• § 1-339.26 — Public sale by auction; separate upset bids when real property sold in parts; subsequent procedure.
• § 1-339.27A — Ordering resale of real property after sale or upset bid.
• § 1-339.28 — Public sale; confirmation of sale.
• § 1-339.29 — Public sale; real property; deed; order for possession.
• § 1-339.3 — Application of Article to sale ordered by clerk; by judge; authority to fix procedural details.
• § 1-339.30 — Public sale; failure of bidder to make cash deposit or to comply with bid; resale.
• § 1-339.31 — Public sale; report of commissioner or trustee in deed of trust.
• § 1-339.32 — Public sale; final report of person, other than commissioner or trustee in deed of trust.
• § 1-339.33 — Private sale; order of sale.
• § 1-339.34 — Private sale; exception; certain personal property.
• § 1-339.35 — Private sale; report of sale.
• § 1-339.36 — Private sale; upset bid; subsequent procedure; defaulting bidder.
• § 1-339.37 — Private sale; confirmation.
• § 1-339.38 — Private sale; real property; deed; order for possession.
• § 1-339.39 — Private sale; personal property; delivery; bill of sale.
• § 1-339.3A — Judge or clerk may order public or private sale.
• § 1-339.4 — Who may hold sale.
• § 1-339.40 — Private sale; final report.
• § 1-339.41 — Definitions.
• § 1-339.42 — Clerk's authority to fix procedural details.
• § 1-339.44 — Place of sale.
• § 1-339.46 — Sale as a whole or in parts.
• § 1-339.48 — Life of execution.
• § 1-339.49 — Penalty for selling contrary to law.
• § 1-339.50 — Officer's return of no sale for want of bidders; penalty.
• § 1-339.51 — Contents of notice of sale.
• § 1-339.52 — Posting and publishing notice of sale of real property.
• § 1-339.53 — Posting notice of sale of personal property.
• § 1-339.54 — Notice to judgment debtor of sale of real property.
• § 1-339.55 — Notification of Governor and Attorney General.
• § 1-339.56 — Exception; perishable property.
• § 1-339.57 — Satisfaction of judgment before sale completed.
• § 1-339.58 — Postponement of sale.
• § 1-339.59 — Procedure upon dissolution of order restraining or enjoining sale.
• § 1-339.6 — Place of public sale.
• § 1-339.60 — Time of sale.
• § 1-339.61 — Continuance of uncompleted sale.
• § 1-339.62 — Delivery of personal property; bill of sale.
• § 1-339.63 — Report of sale.
• § 1-339.64 — Upset bid on real property; compliance bond.
• § 1-339.65 — Separate upset bids when real property sold in parts; subsequent procedure.
• § 1-339.66A — Ordering resale of real property after upset bid.
• § 1-339.67 — Confirmation of sale of real property.
• § 1-339.68 — Deed for real property sold; property subject to liens; orders for possession.
• § 1-339.69 — Failure of bidder to comply with bid; resale.
• § 1-339.7 — Presence of personal property at public sale required.
• § 1-339.70 — Disposition of proceeds of sale.
• § 1-339.71 — Special proceeding to determine ownership of surplus.
• § 1-339.72 — Validation of certain sales.
• § 1-339.73 — Ratification of certain sales held on days other than the day required by statute.
• § 1-339.74 — Sales on other days validated.
• § 1-339.75 — Certain sales validated.
• § 1-339.76 — Validation of sales when payment deferred more than two years.
• § 1-339.77 — Validation of certain sales confirmed prior to time prescribed by law.
• § 1-339.8 — Public sale of separate tracts in different counties.
• § 1-339.9 — Sale as a whole or in parts.
• § 1-34 — Aliens in time of war.
• § 1-340 — Petition by claimant; execution suspended; issues found.
• § 1-341 — Annual value of land and waste charged against defendant.
• § 1-342 — Value of improvements estimated.
• § 1-343 — Improvements to balance rents.
• § 1-344 — Verdict, judgment, and lien.
• § 1-345 — Life tenant recovers from remainderman.
• § 1-346 — Value of premises without improvements.
• § 1-347 — Plaintiff's election that defendant take premises.
• § 1-348 — Payment made to court; land sold on default.
• § 1-349 — Procedure where plaintiff is under disability.
• § 1-35 — Title against State.
• § 1-350 — Defendant evicted, may recover from plaintiff.
• § 1-351 — Not applicable to suit by mortgagee.
• § 1-352 — Execution unsatisfied, debtor ordered to answer.
• § 1-352.1 — Interrogatories to discover assets.
• § 1-352.2 — Additional method of discovering assets.
• § 1-353 — Property withheld from execution; proceedings.
• § 1-354 — Proceedings against joint debtors.
• § 1-355 — Debtor leaving State, or concealing himself, arrested; bond.
• § 1-356 — Examination of parties and witnesses.
• § 1-357 — Incriminating answers not privileged; not used in criminal proceedings.
• § 1-358 — Disposition of property forbidden.
• § 1-359 — Debtors of judgment debtor may satisfy execution.
• § 1-36 — Title presumed out of State.
• § 1-360 — Debtors of judgment debtor may be summoned.
• § 1-360.1 — Execution on the property of debtors of judgment debtor.
• § 1-361 — Where proceedings instituted and defendant examined.
• § 1-362 — Debtor's property ordered sold.
• § 1-363 — Receiver appointed.
• § 1-364 — Filing and record of appointment; property vests in receiver.
• § 1-365 — Where order of appointment recorded.
• § 1-366 — Receiver to sue debtors of judgment debtor.
• § 1-367 — Reference.
• § 1-368 — Disobedience of orders punished as for contempt.
• § 1-37 — Such possession valid against claimants under State.
• § 1-38 — Seven years' possession under color of title.
• § 1-39 — Seizin within twenty years necessary.
• § 1-393 — Chapter and Rules of Civil Procedure applicable to special proceedings.
• § 1-394 — Contested special proceedings; commencement; summons.
• § 1-394.1 — Special proceedings to determine authority to transfer structured settlement payment rights.
• § 1-395 — Return of summons.
• § 1-396 — When complaint filed.
• § 1-398 — Filing time enlarged.
• § 1-40 — Twenty years adverse possession.
• § 1-400 — Ex parte; commenced by petition.
• § 1-401 — Clerk acts summarily; signing by petitioners; authorization to attorney.
• § 1-402 — Judge approves when petitioner is infant.
• § 1-403 — Orders signed by judge.
• § 1-404 — Reports of commissioners and jurors.
• § 1-405 — No report set aside for trivial defect.
• § 1-406 — Commissioner of sale to account in sixty days.
• § 1-407 — Commissioner holding proceeds of land sold for reinvestment to give bond.
• § 1-407.1 — Bond required to protect interest of infant or incompetent.
• § 1-407.2 — When court may waive bond; premium paid from fund protected.
• § 1-408 — Action in which clerk may allow fees of commissioners; fees taxed as costs.
• § 1-408.1 — Clerk may order surveys in civil actions and special proceedings involving sale of land.
• § 1-409 — Arrest only as herein prescribed.
• § 1-41 — Action after entry.
• § 1-410 — In what cases arrest allowed.
• § 1-411 — Order and affidavit.
• § 1-412 — Undertaking before order.
• § 1-413 — Issuance and form of order.
• § 1-414 — Copies of affidavit and order to defendant.
• § 1-415 — Execution of order.
• § 1-416 — Vacation of order for failure to serve.
• § 1-417 — Motion to vacate order; jury trial.
• § 1-418 — Counter affidavits by plaintiff.
• § 1-419 — How defendant discharged.
• § 1-42 — Possession follows legal title; severance of surface and subsurface rights.
• § 1-42.1 — Certain ancient mineral claims extinguished in certain counties.
• § 1-42.2 — Certain additional ancient mineral claims extinguished; oil, gas and mineral interests to be recorded and listed for taxation.
• § 1-42.3 — Additional ancient mineral claims extinguished in certain counties; oil, gas and mineral interests to be recorded and listed for taxation in such counties.
• § 1-42.4 — Additional ancient mineral claims extinguished in Ashe County; oil, gas and mineral interests to be recorded and listed for taxation.
• § 1-42.5 — Additional ancient mineral claims extinguished in Avery County; oil, gas and mineral interests to be recorded in such county.
• § 1-42.6 — Additional ancient oil, gas or mineral interests extinguished in Alleghany County; recording interests; listing interests for taxation.
• § 1-42.7 — Additional amount mineral claims extinguished in Chatham County; oil, gas and mineral interests to be recorded and listed for taxation.
• § 1-42.8 — Ancient mineral claims extinguished in Rutherford County; oil, gas and mineral interests to be recorded and listed for taxation.
• § 1-42.9 — Ancient mineral claims extinguished; oil, gas and mineral interests to be recorded and listed for taxation.
• § 1-420 — Defendant's undertaking.
• § 1-421 — Defendant's undertaking delivered to clerk; exception.
• § 1-422 — Notice of justification; new bail.
• § 1-423 — Qualifications of bail.
• § 1-424 — Justification of bail.
• § 1-425 — Allowance of bail.
• § 1-426 — Deposit in lieu of bail.
• § 1-427 — Deposit paid into court; liability on sheriff's bond.
• § 1-428 — Bail substituted for deposit.
• § 1-429 — Deposit applied to plaintiff's judgment.
• § 1-43 — Tenant's possession is landlord's.
• § 1-430 — Defendant in jail, sheriff may take bail.
• § 1-431 — When sheriff liable as bail.
• § 1-432 — Action on sheriff's bond.
• § 1-433 — Bail exonerated.
• § 1-434 — Surrender of defendant.
• § 1-435 — Bail may arrest defendant.
• § 1-436 — Proceedings against bail by motion.
• § 1-437 — Liability of bail to sheriff.
• § 1-438 — When bail to pay costs.
• § 1-439 — Bail not discharged by amendment.
• § 1-44 — No title by possession of right-of-way.
• § 1-44.1 — Presumption of abandonment of railroad right-of-way.
• § 1-44.2 — Presumptive ownership of abandoned railroad easements.
• § 1-440.1 — Nature of attachment.
• § 1-440.10 — Bond for attachment.
• § 1-440.11 — Affidavit for attachment; amendment.
• § 1-440.12 — Order of attachment; form and contents.
• § 1-440.13 — Additional orders of attachment at time of original order; alias and pluries orders.
• § 1-440.14 — Notice of issuance of order of attachment when no personal service.
• § 1-440.15 — Method of execution.
• § 1-440.16 — Sheriff's return.
• § 1-440.17 — Levy on real property.
• § 1-440.18 — Levy on tangible personal property in defendant's possession.
• § 1-440.19 — Levy on stock in corporation.
• § 1-440.2 — Actions in which attachment may be had.
• § 1-440.20 — Levy on goods in warehouses.
• § 1-440.21 — Nature of garnishment.
• § 1-440.22 — Issuance of summons to garnishee.
• § 1-440.23 — Form of summons to garnishee.
• § 1-440.24 — Form of notice of levy in garnishment proceeding.
• § 1-440.25 — Levy upon debt owed by, or property in possession of, the garnishee.
• § 1-440.26 — To whom garnishment process may be delivered when garnishee is corporation.
• § 1-440.27 — Failure of garnishee to appear.
• § 1-440.28 — Admission by garnishee; setoff; lien.
• § 1-440.29 — Denial of claim by garnishee; issues of fact.
• § 1-440.3 — Grounds for attachment.
• § 1-440.30 — Time of jury trial.
• § 1-440.31 — Payment to defendant by garnishee.
• § 1-440.32 — Execution against garnishee.
• § 1-440.33 — When lien of attachment begins; priority of liens.
• § 1-440.34 — Effect of defendant's death after levy.
• § 1-440.35 — Sheriff's liability for care of attached property; expense of care.
• § 1-440.36 — Dissolution of the order of attachment.
• § 1-440.37 — Modification of the order of attachment.
• § 1-440.38 — Stay of order dissolving or modifying an order of attachment.
• § 1-440.39 — Discharge of attachment upon giving bond.
• § 1-440.4 — Property subject to attachment.
• § 1-440.40 — Defendant's objection to bond or surety.
• § 1-440.41 — Defendant's remedies not exclusive.
• § 1-440.42 — Plaintiff's objection to bond or surety; failure to comply with order to furnish increased or new bond.
• § 1-440.43 — Remedies of third person claiming attached property or interest therein.
• § 1-440.44 — When attached property to be sold before judgment.
• § 1-440.45 — When defendant prevails in principal action.
• § 1-440.46 — When plaintiff prevails in principal action.
• § 1-440.5 — By whom order issued; when and where; filing of bond and affidavit.
• § 1-440.6 — Time of issuance with reference to summons or service by publication.
• § 1-440.7 — Time within which service of summons or service by publication must be had.
• § 1-440.8 — General provisions relative to bonds.
• § 1-440.9 — Authority of court to fix procedural details.
• § 1-45 — No title by possession of public ways.
• § 1-45.1 — No adverse possession of property subject to public trust rights.
• § 1-46 — Periods prescribed.
• § 1-46.1 — Twelve years.
• § 1-47 — Ten years.
• § 1-472 — Claim for delivery of personal property.
• § 1-473 — Affidavit and requisites.
• § 1-474 — Order of seizure and delivery to plaintiff.
• § 1-474.1 — Notice of hearing; waiver; permissible form of notice and waiver.
• § 1-475 — Plaintiff's undertaking.
• § 1-476 — Sheriff's duties.
• § 1-477 — Exceptions to undertaking; liability of sheriff.
• § 1-478 — Defendant's undertaking for replevy.
• § 1-479 — Qualification and justification of defendant's sureties.
• § 1-480 — Property concealed in buildings.
• § 1-481 — Care and delivery of seized property.
• § 1-482 — Property claimed by third person; proceedings.
• § 1-483 — Delivery of property to intervener.
• § 1-484 — Sheriff to return papers in 10 days.
• § 1-484.1 — Remedy not exclusive.
• § 1-485 — When preliminary injunction issued.
• § 1-486 — When solvent defendant restrained.
• § 1-487 — Timberlands, trial of title to.
• § 1-488 — When timber may be cut.
• § 1-49 — Seven years.
• § 1-493 — What judges have jurisdiction.
• § 1-494 — Before what judge returnable.
• § 1-495 — Stipulation as to judge to hear.
• § 1-498 — Application to extend, modify, or vacate; before whom heard.
• § 1-5 — Criminal action.
• § 1-50 — Six years.
• § 1-500 — Restraining orders and injunctions in effect pending appeal; indemnifying bond.
• § 1-501 — What judge appoints.
• § 1-502 — In what cases appointed.
• § 1-502.1 — Applicant for receiver to furnish bond to adverse party.
• § 1-503 — Appointment refused on bond being given.
• § 1-504 — Receiver's bond.
• § 1-505 — Sale of property in hands of receiver.
• § 1-507 — Validation of sales made outside county of action.
• § 1-507.20 — Short title; definitions.
• § 1-507.21 — Applicability of Article and of common law.
• § 1-507.22 — Powers of the court.
• § 1-507.23 — Types of receiverships.
• § 1-507.24 — Appointment of receivers; receivership not a trust.
• § 1-507.25 — Eligibility of receiver.
• § 1-507.26 — Bond.
• § 1-507.27 — Defenses and immunities; discovery.
• § 1-507.28 — Powers and duties of receivers.
• § 1-507.29 — Receiver as lien creditor; real estate recording; subsequent sales of real estate.
• § 1-507.30 — Duties of debtor.
• § 1-507.31 — Employment and compensation of professionals.
• § 1-507.32 — Schedules of property and claims.
• § 1-507.33 — Notice.
• § 1-507.34 — Notices; motions; orders.
• § 1-507.35 — Records; interim reports; status hearings.
• § 1-507.36 — Removal of receivers.
• § 1-507.37 — Termination of receiverships; final report.
• § 1-507.38 — Actions by or against receiver; actions relating to receivership property.
• § 1-507.39 — Procedure for determining individual business debtor's exempt property.
• § 1-507.40 — Turnover of receivership property.
• § 1-507.41 — Ancillary receiverships.
• § 1-507.42 — Stays.
• § 1-507.43 — Utility service.
• § 1-507.44 — Receivership financing.
• § 1-507.45 — Executory contracts.
• § 1-507.46 — Use or transfer of receivership property not in ordinary course.
• § 1-507.47 — Abandonment of property.
• § 1-507.48 — Liens against after-acquired property.
• § 1-507.49 — Claims process.
• § 1-507.50 — Objection to and allowance of claims.
• § 1-507.51 — Priority of claims.
• § 1-507.52 — Interest on unsecured claims.
• § 1-507.53 — Distributions.
• § 1-507.54 — Effect of enforcement by secured party.
• § 1-508 — Ordered paid into court.
• § 1-509 — Ordered seized by sheriff.
• § 1-51 — Five years.
• § 1-510 — Defendant ordered to satisfy admitted sum.
• § 1-514 — Writs of sci. fa. and quo warranto abolished.
• § 1-515 — Action by Attorney General.
• § 1-516 — Action by private person with leave.
• § 1-517 — Solvent sureties required.
• § 1-518 — Leave withdrawn and action dismissed for insufficient bond.
• § 1-519 — Arrest and bail of defendant usurping office.
• § 1-52 — Three years.
• § 1-520 — Several claims tried in one action.
• § 1-521 — Trials expedited.
• § 1-522 — Time for bringing action.
• § 1-523 — Defendant's undertaking before answer.
• § 1-524 — Possession of office not disturbed pending trial.
• § 1-525 — Judgment by default and inquiry on failure of defendant to give bond.
• § 1-526 — Service of summons and complaint.
• § 1-527 — Judgment in such actions.
• § 1-528 — Mandamus to aid relator.
• § 1-529 — Appeal; bonds of parties.
• § 1-53 — Two years.
• § 1-530 — Relator inducted into office; duty.
• § 1-531 — Refusal to surrender official papers misdemeanor.
• § 1-532 — Action to recover property forfeited to State.
• § 1-533 — Remedy and judgment.
• § 1-534 — For and against whom action lies.
• § 1-535 — Tenant in possession liable.
• § 1-536 — Action by tenant against cotenant.
• § 1-537 — Action by heirs.
• § 1-538 — Judgment for treble damages and possession.
• § 1-538.1 — Strict liability for damage to person or property by minors.
• § 1-538.2 — Civil liability for larceny, shoplifting, theft by employee, organized retail theft, embezzlement, obtaining property by false pretense, and other offenses.
• § 1-538.3 — Negligent supervision of minor.
• § 1-539 — Remedy for nuisance.
• § 1-539.1 — Damages for unlawful cutting, removal or burning of timber; misrepresentation of property lines.
• § 1-539.10 — Immunity from civil liability for volunteers.
• § 1-539.11 — Definitions.
• § 1-539.12 — Immunity from civil liability for employers disclosing information.
• § 1-539.16 — Notice of claims against local units of government.
• § 1-539.2 — Dismantling portion of building.
• § 1-539.21 — Abolition of parent-child immunity in motor vehicle cases.
• § 1-539.27 — Immunity from civil liability for damage to railroad car, motor vehicle, trailer, aircraft, boat, or other watercraft necessary for assistance.
• § 1-539.2A — Damages for computer trespass.
• § 1-539.2B — Triple damages for injury to agricultural commodities or production systems; define value of agricultural commodities grown for educational, testing, or research purposes.
• § 1-539.2C — Damages for identity theft.
• § 1-539.2D — Civil liability for acts of terror.
• § 1-539.9 — Defense abolished as to actions arising after September 1, 1967.
• § 1-54 — One year.
• § 1-54.1 — Sixty days.
• § 1-540 — By agreement receipt of less sum is discharge.
• § 1-540.1 — Effect of release of original wrongdoer on liability of physicians and surgeons for malpractice.
• § 1-540.2 — Settlement of property damage claims arising from motor vehicle collisions or accidents; same not to constitute admission of liability, nor bar party seeking damages for bodily injury or death.
• § 1-540.3 — Advance payments.
• § 1-543.1 — Service of order of tender; return.
• § 1-543.11 — Definitions.
• § 1-543.12 — Structured settlement payment rights.
• § 1-543.13 — Jurisdiction.
• § 1-543.14 — Procedure for approval of transfers.
• § 1-543.15 — No waiver; penalties.
• § 1-55 — Six months.
• § 1-56 — All other actions, 10 years.
• § 1-56.1 — No limitation for certain actions.
• § 1-567.30 — Preamble and short title.
• § 1-567.31 — Scope of application.
• § 1-567.32 — Definitions and rules of interpretation.
• § 1-567.33 — Receipt of written communications or submissions.
• § 1-567.33A — Severability.
• § 1-567.34 — Waiver of right to object.
• § 1-567.35 — Extent of court intervention.
• § 1-567.36 — Venue and jurisdiction of courts.
• § 1-567.37 — Definition and form of arbitration agreement.
• § 1-567.38 — Arbitration agreement and substantive claim before court.
• § 1-567.39 — Interim relief and the enforcement of interim measures.
• § 1-567.41 — Appointment of arbitrators.
• § 1-567.43A — Disclosure by arbitrator.
• § 1-567.44 — Failure or impossibility to act.
• § 1-567.45 — Appointment of substitute arbitrator.
• § 1-567.46 — Competence of arbitral tribunal to rule on its jurisdiction.
• § 1-567.47 — Power of arbitral tribunal to order interim measures.
• § 1-567.48 — Equal treatment of parties; representation by attorney.
• § 1-567.49 — Determination of rules of procedure.
• § 1-567.50 — Place of arbitration.
• § 1-567.50A — Consolidation.
• § 1-567.51 — Commencement of arbitral proceedings.
• § 1-567.52 — Language.
• § 1-567.53 — Statements of claim and defense.
• § 1-567.54 — Hearings and written proceedings.
• § 1-567.55 — Default of a party.
• § 1-567.56 — Expert appointed by arbitral tribunal.
• § 1-567.57 — Court assistance in obtaining discovery and taking evidence.
• § 1-567.58 — Rules applicable to substance of dispute.
• § 1-567.59 — Decision making by panel of arbitrators.
• § 1-567.60 — Settlement.
• § 1-567.61 — Form and contents of award.
• § 1-567.62 — Termination of proceedings.
• § 1-567.63 — Correction and interpretation of awards; additional awards.
• § 1-567.64 — Modifying or vacating of awards.
• § 1-567.65 — Confirmation and enforcement of awards.
• § 1-567.66 — Applications to court.
• § 1-567.67 — Appeals.
• § 1-567.78 — Appointment of conciliators.
• § 1-567.80 — Report of conciliators.
• § 1-567.81 — Confidentiality.
• § 1-567.82 — Stay of arbitration; resort to other proceedings.
• § 1-567.83 — Termination of conciliation.
• § 1-567.84 — Enforceability of decree.
• § 1-567.85 — Costs.
• § 1-567.86 — Effect on jurisdiction.
• § 1-567.87 — Immunity of conciliators and parties.
• § 1-567.88 — Uniformity of application and construction.
• § 1-567.89 — Relationship to federal Electronic Signatures in Global and National Commerce Act.
• § 1-569.1 — Definitions.
• § 1-569.10 — Consolidation of separate arbitration proceedings.
• § 1-569.11 — Appointment of arbitrator; service as a neutral arbitrator.
• § 1-569.12 — Disclosure by arbitrator.
• § 1-569.13 — Action by majority.
• § 1-569.14 — Immunity of arbitrator; competency to testify; attorneys' fees and costs.
• § 1-569.15 — Arbitration process.
• § 1-569.17 — Witnesses; subpoenas; depositions; discovery.
• § 1-569.18 — Judicial enforcement of preaward ruling by arbitrator.
• § 1-569.19 — Award.
• § 1-569.2 — Notice.
• § 1-569.20 — Change of award by arbitrator.
• § 1-569.21 — Remedies; fees and expenses of arbitration proceeding.
• § 1-569.22 — Confirmation of award.
• § 1-569.23 — Vacating award.
• § 1-569.24 — Modification or correction of award.
• § 1-569.25 — Judgment on award; attorneys' fees and litigation expenses.
• § 1-569.26 — Jurisdiction.
• § 1-569.27 — Venue.
• § 1-569.28 — Appeals.
• § 1-569.29 — Uniformity of application and construction.
• § 1-569.3 — When Article applies.
• § 1-569.30 — Relationship to federal Electronic Signatures in Global and National Commerce Act.
• § 1-569.4 — Effect of agreement to arbitrate; nonwaivable provisions.
• § 1-569.5 — Application for judicial relief.
• § 1-569.6 — Validity of agreement to arbitrate.
• § 1-569.7 — Motion to compel or stay arbitration.
• § 1-569.8 — Provisional remedies.
• § 1-569.9 — Initiation of arbitration.
• § 1-57 — Real party in interest; grantees and assignees.
• § 1-58 — Suits for penalties.
• § 1-589.1 — Withholding information necessary for service on law-enforcement officer prohibited.
• § 1-59 — Suit for penalty, plaintiff may reply fraud to plea of release.
• § 1-593 — How computed.
• § 1-594 — Computation in publication.
• § 1-595 — Advertisement of public sales.
• § 1-596 — Charges for legal advertising.
• § 1-597 — Regulations for newspaper publication of legal notices, advertisements, etc.
• § 1-598 — Sworn statement prima facie evidence of qualifications; affidavit of publication.
• § 1-599 — Application of two preceding sections.
• § 1-60 — Suit on bonds; defendant may plead satisfaction.
• § 1-600 — Proof of publication of notice in newspaper; prima facie evidence.
• § 1-601 — Certain legal advertisements validated.
• § 1-605 — Short title; purpose.
• § 1-606 — Definitions.
• § 1-607 — False claims; acts subjecting persons to liability for treble damages; costs and civil penalties; exceptions.
• § 1-608 — Civil actions for false claims.
• § 1-609 — Rights of the parties to qui tam actions.
• § 1-610 — Award to qui tam plaintiff.
• § 1-611 — Certain actions barred.
• § 1-613 — Private action for retaliation action.
• § 1-614 — Civil investigative demand.
• § 1-615 — False claims procedure.
• § 1-616 — Remedies under other laws; severability of provisions; liberality of legislative construction; adoption of legislative history.
• § 1-617 — Reporting.
• § 1-62 — Action by purchaser under judicial sale.
• § 1-630 — Definitions.
• § 1-631 — Immunity of a domestic violence shelter and any person associated with the shelter concerning torts committed on the shelter's premises.
• § 1-642 — Definitions.
• § 1-643 — Applicability; restrictions.
• § 1-644 — Collaborative law participation agreement; requirements.
• § 1-645 — Beginning and concluding collaborative law process; tolling of time periods.
• § 1-646 — Proceedings pending before tribunal; status report.
• § 1-647 — Emergency order.
• § 1-649 — Disqualification of collaborative lawyer and lawyers in associated law firm.
• § 1-650 — Low-income parties.
• § 1-651 — Governmental entity as party.
• § 1-652 — Disclosure of information.
• § 1-653 — Standards of professional responsibility not affected.
• § 1-654 — Informed consent.
• § 1-655 — No liability for decision to participate.
• § 1-656 — Confidentiality of collaborative law communication.
• § 1-657 — Privilege against disclosure for collaborative law communication; admissibility; discovery.
• § 1-658 — Waiver and preclusion of privilege.
• § 1-659 — Limits of privilege.
• § 1-660 — Authority of tribunal in case of noncompliance.
• § 1-661 — Alternative dispute resolution permitted.
• § 1-662 — Uniformity of application and construction.
• § 1-663 — Relation to Electronic Signatures in Global and National Commerce Act.
• § 1-69.1 — Unincorporated associations and partnerships; suit by or against.
• § 1-7 — When court means clerk.
• § 1-72 — Persons jointly liable.
• § 1-72.1 — Procedure to assert right of access.
• § 1-72.2 — Standing of legislative officers.
• § 1-72.3 — State a party to certain actions.
• § 1-75.1 — Legislative intent.
• § 1-75.10 — Proof of service of summons, defendant appearing in action.
• § 1-75.11 — Judgment against nonappearing defendant, proof of jurisdiction.
• § 1-75.12 — Stay of proceeding to permit trial in a foreign jurisdiction or filing of a bankruptcy trust claim.
• § 1-75.2 — Definitions.
• § 1-75.3 — Jurisdictional requirements for judgments against persons, status and things.
• § 1-75.4 — Personal jurisdiction, grounds for generally.
• § 1-75.5 — Joinder of causes in the same action.
• § 1-75.6 — Personal jurisdiction - Manner of exercising by service of process.
• § 1-75.7 — Personal jurisdiction - Grounds for without service of summons.
• § 1-75.8 — Jurisdiction in rem or quasi in rem - Grounds for generally.
• § 1-75.9 — Jurisdiction in rem or quasi in rem - Manner of exercising.
• § 1-76 — Where subject of action situated.
• § 1-76.1 — Where deficiency debtor resides or where loan was negotiated.
• § 1-77 — Where cause of action arose.
• § 1-78 — Official bonds, executors and administrators.
• § 1-79 — Domestic corporations, limited partnerships, limited liability companies, and registered limited liability partnerships.
• § 1-8 — Remedies not merged.
• § 1-80 — Foreign corporations.
• § 1-81 — Actions against railroads.
• § 1-81.1 — Venue in apportionment or redistricting cases; certain injunctive relief actions.
• § 1-81.2 — (Effective once contingency met - see note) Venue in complex business cases.
• § 1-82 — Venue in all other cases.
• § 1-83 — Change of venue.
• § 1-84 — Removal for fair trial.
• § 1-85 — Affidavits on hearing for removal; when removal ordered.
• § 1-87 — Transcript of removal; subsequent proceedings; depositions.
• § 1-87.12 — Definitions.
• § 1-87.13 — Public policy.
• § 1-87.14 — Nonapplication of foreign law that would violate fundamental constitutional rights.
• § 1-87.15 — Interpretation of contracts providing for choice of foreign law.
• § 1-87.16 — Interpretation of contracts providing for choice of foreign venue or forum.
• § 1-87.17 — Motions to transfer proceedings to a foreign venue or forum.
• § 1-87.18 — Contracts not capable of modification to preserve fundamental constitutional rights void.
• § 1-87.19 — Strict construction of waivers of constitutional rights.
• § 1-87.20 — Application.
• § 100-10 — Counties, cities, and towns may contribute toward erection of memorials.
• § 100-11 — Duties.
• § 100-12 — Roads, trails, and fences authorized; protection of property.
• § 100-13 — Fees for use of improvements; fees for other privileges; leases; rules.
• § 100-14 — Use of fees and other collections.
• § 100-15 — Annual reports.
• § 100-16 — Private operation of toll roads or bridges in public parks prohibited.
• § 100-17 — Flagpole to be erected in each State park.
• § 100-18 — Display of flags.
• § 100-19 — Donation of flagpoles.
• § 100-2 — Approval of memorials before acceptance by State; "work of art" defined.
• § 100-2.1 — Protection of monuments, memorials, and works of art.
• § 100-3 — Approval of design, etc., of certain bridges and other structures.
• § 100-4 — Governor to accept works of art approved by North Carolina Historical Commission.
• § 100-5 — Duties as to buildings erected or remodeled by State.
• § 100-6 — Disqualification to vote on work of art, etc.; vacancy.
• § 100-7 — Construction.
• § 100-8 — Memorials to persons within 25 years of death; acceptance of commemorative funds for useful work.
• § 100-9 — County commissioners may protect monuments.
• § 101-1 — Legislature may regulate change by general but not private law.
• § 101-2 — Procedure for changing name; petition; notice.
• § 101-3 — Contents of petition.
• § 101-4 — Proof of good character to accompany petition.
• § 101-5 — Name change application requirements; grounds for clerk to order or deny name change; certificate and record.
• § 101-6 — Effect of change; only one change, except as provided.
• § 101-7 — Recording name change.
• § 101-8 — Resumption of name by widow or widower.
• § 102-1 — Name and description.
• § 102-1.1 — Name and description in relation to 1983 North American Datum.
• § 102-1.2 — Name and description in relation to the North American Terrestrial Reference Frame of 2022.
• § 102-1.3 — Name and description of future horizontal and vertical reference frames.
• § 102-10 — Prior work.
• § 102-11 — Vertical control.
• § 102-12 — Control system map.
• § 102-15 — Improvement of land records.
• § 102-16 — Board of county commissioners to apply for assistance.
• § 102-17 — County projects eligible for assistance.
• § 102-2 — Physical control.
• § 102-3 — Use of name.
• § 102-4 — Damaging, defacing, or destroying monuments.
• § 102-6 — Legality of use in descriptions.
• § 102-7 — Use not compulsory.
• § 102-8 — Administrative agency.
• § 102-9 — Duties and powers of the agency.
• § 103-17 — North Carolina Farmers Appreciation Day.
• § 103-2 — Method of take when hunting on Sunday.
• § 103-4 — Dates of public holidays.
• § 103-5 — Acts to be done on Sunday or holidays.
• § 104-1 — Acquisition of lands for specified purposes authorized; concurrent jurisdiction reserved.
• § 104-10 — Migratory bird sanctuaries or other wildlife refuges.
• § 104-11 — Utilities Commission to secure rights-of-way, etc., for waterway improvements by use of federal funds.
• § 104-11.1 — Governor may accept a retrocession of jurisdiction over federal areas; authorization for concurrent juvenile jurisdiction.
• § 104-12 — Acquisition of land for inland waterway from Cape Fear River; grant of State lands.
• § 104-13 — Utilities Commission to secure right-of-way over private lands; condemnation by United States.
• § 104-14 — Use declared paramount public purpose.
• § 104-15 — Method of payment of expenses and awards.
• § 104-16 — State and United States may enter upon lands for survey, etc.
• § 104-17 — Construction, maintenance, etc., of bridges over waterway.
• § 104-18 — Concurrent jurisdiction over waterway.
• § 104-19 — Acquisition of land for inland waterway from Beaufort Inlet; grant of State lands.
• § 104-2 — Unused lands to revert to State.
• § 104-20 — Utilities Commission to secure right-of-way; condemnation by United States.
• § 104-21 — Use declared paramount public purpose.
• § 104-22 — Method of payment of expenses and awards.
• § 104-23 — Maintenance and operation of bridges over waterway.
• § 104-24 — Concurrent jurisdiction over waterway.
• § 104-25 — Lands conveyed to United States for inland waterway.
• § 104-3 — Exemption of such lands from taxation.
• § 104-31 — Governor authorized to cede jurisdiction.
• § 104-32 — Jurisdiction reserved.
• § 104-33 — Applicability of Article.
• § 104-4 — Conveyances of such lands to be recorded.
• § 104-5 — Forest reserve in North Carolina authorized; powers conferred.
• § 104-6 — Acquisition of lands for river and harbor improvement; reservation of right to serve process.
• § 104-7 — Acquisition of lands by the United States for customhouses, courthouses, post offices, forts, arsenals, or armories; cession of jurisdiction; exemption from taxation.
• § 104-8 — Further authorization of acquisition of land.
• § 104-9 — Condition of consent granted in preceding section.
• § 104A-1 — Degrees of kinship; how computed.
• § 104B-1 — Removal of property deposited by hurricane or other act of nature.
• § 104D-1 — Compact entered into; form of compact.
• § 104D-2 — Appointment of North Carolina members and alternate members of Southern States Energy Board.
• § 104D-3 — Submission of budgets of Board.
• § 104D-4 — Supplementary agreements ineffective until funds appropriated.
• § 104D-5 — Cooperation with Board.
• § 104E-10 — Licensing of by-product, source, and special nuclear materials and other sources of ionizing radiation.
• § 104E-10.1 — Additional requirements for low-level radioactive waste facilities.
• § 104E-10.2 — Conveyance of property used for radioactive material disposal.
• § 104E-10.3 — Low-level radioactive waste facility access licenses.
• § 104E-11 — Inspections, agreements, and educational programs.
• § 104E-12 — Records.
• § 104E-13 — Administrative procedures and judicial review.
• § 104E-14 — Impounding of materials.
• § 104E-15 — Transportation of radioactive materials.
• § 104E-16 — Nonreverting Radiation Protection Fund.
• § 104E-17 — Payments to State and local agencies.
• § 104E-18 — Security for emergency response and perpetual maintenance costs.
• § 104E-19 — Fees.
• § 104E-2 — Scope.
• § 104E-20 — Prohibited uses and facilities.
• § 104E-21 — Conflicting laws.
• § 104E-22 — Tort claims against persons rendering emergency assistance.
• § 104E-23 — Penalties; injunctive relief.
• § 104E-24 — Administrative penalties.
• § 104E-25 — Performance objectives, technical requirements and design criteria applicable to low-level radioactive waste disposal facilities; engineered barriers.
• § 104E-26 — Standards and criteria for licensing low-level radioactive waste facilities.
• § 104E-27 — Volume reduction required.
• § 104E-28 — Limited liability for volunteers in low-level radioactive waste abatement.
• § 104E-29 — Confidential information protected.
• § 104E-3 — Declaration of policy.
• § 104E-4 — Purpose.
• § 104E-5 — Definitions.
• § 104E-6 — Designation of State radiation protection agency.
• § 104E-6.1 — Conveyance of land used for low-level radioactive waste disposal facility to State.
• § 104E-6.2 — Local ordinances prohibiting low-level radioactive waste facilities invalid; petition to preempt local ordinance.
• § 104E-7 — Radiation Protection Commission - Creation and powers.
• § 104E-8 — Radiation Protection Commission - Members; selections; removal; compensation; quorum; services.
• § 104E-9 — Powers and functions of Department of Health and Human Services.
• § 104E-9.1 — Restrictions on use and operation of tanning equipment.
• § 105-1 — Title and purpose of Subchapter.
• § 105-1.1 — Supremacy of State Constitution.
• § 105-103 — Unlawful to operate without license.
• § 105-105 — Persons, firms, and corporations engaged in more than one business to pay tax on each.
• § 105-106 — Effect of change in name of firm.
• § 105-108 — Property used in a licensed business not exempt from taxation.
• § 105-109 — Obtaining license and paying tax.
• § 105-113.10 — Manufacturers exempt from paying tax.
• § 105-113.105 — Purpose.
• § 105-113.106 — Definitions.
• § 105-113.107 — Excise tax on unauthorized substances.
• § 105-113.107A — Exemptions.
• § 105-113.108 — Reports; revenue stamps.
• § 105-113.109 — When tax payable.
• § 105-113.111 — Assessments.
• § 105-113.112 — Confidentiality of information.
• § 105-113.113 — Use of tax proceeds.
• § 105-113.12 — License required.
• § 105-113.126 — Tax on interactive sports wagering operators.
• § 105-113.126A — Registration and discontinuance requirements.
• § 105-113.127 — Bond or irrevocable letter of credit.
• § 105-113.128 — Use of tax proceeds.
• § 105-113.13 — Secretary may require a bond or irrevocable letter of credit.
• § 105-113.17 — Identification of dispensers.
• § 105-113.18 — Payment of tax; reports.
• § 105-113.21 — Discount; refund.
• § 105-113.24 — Out-of-State distributors to register and remit tax.
• § 105-113.27 — Non-tax-paid cigarettes.
• § 105-113.3 — Scope of tax; administration.
• § 105-113.30 — Records and reports.
• § 105-113.31 — Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel.
• § 105-113.32 — Non-tax-paid cigarettes subject to confiscation.
• § 105-113.36A — (Effective July 1, 2025) Tax rates; liability for tax.
• § 105-113.37A — Manufacturer's option.
• § 105-113.37B — Non-tax-paid products.
• § 105-113.37C — Discount; refund.
• § 105-113.38A — Remote seller requirements.
• § 105-113.38B — (Effective July 1, 2025) Records.
• § 105-113.38C — Penalties.
• § 105-113.39A — (Effective July 1, 2024) License required.
• § 105-113.39B — Payment of tax.
• § 105-113.39C — Bond or irrevocable letter of credit.
• § 105-113.4 — Definitions.
• § 105-113.4A — Licenses.
• § 105-113.4B — Cancellation or revocation of license.
• § 105-113.4C — Enforcement of Master Settlement Agreement Provisions.
• § 105-113.4D — Tax with respect to inventory on effective date of tax increase.
• § 105-113.4E — Modified risk tobacco products.
• § 105-113.4F — Delivery sales of certain tobacco products; age verification.
• § 105-113.4G — Records to be kept.
• § 105-113.4H — Federal Constitution and statutes.
• § 105-113.4I — Licenses required.
• § 105-113.4J — Unlicensed place of business.
• § 105-113.4K — Criminal penalties.
• § 105-113.4L — Federal tobacco tax reporting.
• § 105-113.5 — Tax on cigarettes.
• § 105-113.6 — Use tax levied.
• § 105-113.68 — Definitions; scope.
• § 105-113.69 — License tax; effect of license.
• § 105-113.70 — Issuance, duration, transfer of license.
• § 105-113.71 — Nonissuance of license.
• § 105-113.77 — City malt beverage and wine retail licenses.
• § 105-113.78 — County malt beverage and wine retail licenses.
• § 105-113.79 — City wholesaler license.
• § 105-113.80 — Excise taxes on malt beverages, wine, and liquor.
• § 105-113.81 — Exemptions.
• § 105-113.82 — Distribution of part of malt beverage and wine taxes.
• § 105-113.83 — Payment and reporting of excise taxes.
• § 105-113.83A — Registration and discontinuance requirements; penalties.
• § 105-113.84 — Report of resident brewery, resident winery, resident wine producer, nonresident vendor, or wine shipper permittee.
• § 105-113.85 — Discount.
• § 105-113.86 — Bond or irrevocable letter of credit.
• § 105-113.87 — Refund for excise tax paid on sacramental wine.
• § 105-113.88 — Record-keeping requirements.
• § 105-113.9 — Out-of-state shipments.
• § 105-114 — Nature of taxes; definitions.
• § 105-114.1 — (Effective for taxable years beginning before January 1, 2023) Limited liability companies.
• § 105-120.2 — Franchise or privilege tax on holding companies.
• § 105-122 — Franchise or privilege tax on domestic and foreign corporations.
• § 105-122.1 — Credit for additional annual report fees paid by limited liability companies subject to franchise tax.
• § 105-125 — Exempt corporations.
• § 105-127 — When franchise or privilege taxes payable.
• § 105-129 — Extension of time for filing returns.
• § 105-129.105 — (See note for repeal) Credit for rehabilitating income-producing historic structure.
• § 105-129.106 — (See note for repeal) Credit for rehabilitating non-income-producing historic structure.
• § 105-129.107 — (See note for repeal) Rules; fees.
• § 105-129.108 — (See note for repeal) Tax credited; credit limitations.
• § 105-129.109 — (See note for repeal) Report; tracking.
• § 105-129.110 — Sunset.
• § 105-129.15 — Definitions.
• § 105-129.16D — (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
• § 105-129.16J — Temporary unemployment insurance refundable tax credit.
• § 105-129.17 — Tax election; cap.
• § 105-129.18 — Substantiation.
• § 105-129.19 — Report.
• § 105-129.25 — Definitions.
• § 105-129.26 — Qualification; forfeiture.
• § 105-129.27 — Credit for investing in major recycling facility.
• § 105-129.35 — (See note for repeal) Credit for rehabilitating income-producing historic structure.
• § 105-129.36 — (See note for repeal) Credit for rehabilitating nonincome-producing historic structure.
• § 105-129.36A — (See note for repeal) Rules; fees.
• § 105-129.37 — (See note for repeal) Tax credited; credit limitations.
• § 105-129.38 — (See note for repeal) Report.
• § 105-129.39 — Sunset.
• § 105-129.40 — (See Editor's note for repeal) Scope and definitions.
• § 105-129.41 — (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.
• § 105-129.42 — (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.
• § 105-129.43 — (See Editor's note for repeal) Substantiation.
• § 105-129.44 — (See note for repeal) Report.
• § 105-129.45 — Sunset.
• § 105-129.50 — (See note for repeal) Definitions.
• § 105-129.51 — (See note for repeal) Taxpayer standards and sunset.
• § 105-129.52 — (See note for repeal) Tax election; cap.
• § 105-129.53 — (See note for repeal) Substantiation.
• § 105-129.54 — (See note for repeal) Report.
• § 105-129.55 — (See note for repeal) Credit for North Carolina research and development.
• § 105-129.70 — (See note for repeal) Definitions.
• § 105-129.71 — (See note for repeal) Credit for income-producing rehabilitated mill property.
• § 105-129.72 — (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
• § 105-129.73 — (See note for repeal) Tax credited; cap.
• § 105-129.74 — (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.
• § 105-129.75 — Sunset and applicable expenditures.
• § 105-129.75A — (See note for repeal) Report.
• § 105-129.80 — (See notes) Legislative findings.
• § 105-129.81 — (See notes) Definitions.
• § 105-129.82 — (See notes) Sunset; studies.
• § 105-129.83 — Eligibility; forfeiture.
• § 105-129.84 — (See notes) Tax election; cap; carryforwards; limitations.
• § 105-129.85 — (See notes) Fees and reports.
• § 105-129.86 — (See notes) Substantiation.
• § 105-129.87 — (See notes) Credit for creating jobs.
• § 105-129.88 — (See notes) Credit for investing in business property.
• § 105-129.89 — (See notes) Credit for investment in real property.
• § 105-129.94 — Reserved for future codification purposes.
• § 105-129.95 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
• § 105-129.96 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Credit for constructing a railroad intermodal facility.
• § 105-129.97 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Substantiation.
• § 105-129.98 — (Repealed for taxable years beginning on or after January 1, 2038 - see note) Report.
• § 105-130.1 — Purpose.
• § 105-130.10A — Amortization of equipment mandated by OSHA.
• § 105-130.11 — Conditional and other exemptions.
• § 105-130.12 — Real estate investment trusts.
• § 105-130.14 — Corporations filing consolidated returns for federal income tax purposes.
• § 105-130.15 — Basis of return of net income.
• § 105-130.16 — Returns.
• § 105-130.17 — Time and place of filing returns.
• § 105-130.19 — When tax must be paid.
• § 105-130.2 — Definitions.
• § 105-130.20 — Federal determinations and amended returns.
• § 105-130.21 — Information at the source.
• § 105-130.25 — Credit against corporate income tax for construction of cogenerating power plants.
• § 105-130.3 — Corporations.
• § 105-130.34A — (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations.
• § 105-130.4 — Allocation and apportionment of income for corporations.
• § 105-130.46 — (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
• § 105-130.4A — Market-based sourcing for wholesale content distributors.
• § 105-130.4B — Market-based sourcing for banks.
• § 105-130.5 — Adjustments to federal taxable income in determining State net income.
• § 105-130.5A — Secretary's authority to adjust net income or require a combined return.
• § 105-130.5B — Adjustments when State decouples from federal accelerated depreciation and expensing.
• § 105-130.7A — Royalty income reporting option.
• § 105-130.7B — Limitation on qualified interest for certain indebtedness.
• § 105-130.8A — Net loss provisions.
• § 105-130.9 — Contributions.
• § 105-131 — Title; definitions; interpretation.
• § 105-131.1 — Taxation of an S Corporation and its shareholders.
• § 105-131.1A — Taxation of S Corporation as a taxed pass-through entity.
• § 105-131.2 — Adjustment and characterization of income.
• § 105-131.3 — Basis and adjustments.
• § 105-131.4 — Carryforwards; carrybacks; loss limitation.
• § 105-131.5 — Part-year resident shareholder.
• § 105-131.6 — Distributions.
• § 105-131.7 — Returns; shareholder agreements; mandatory withholding.
• § 105-131.8 — Tax credits.
• § 105-134 — (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
• § 105-151 — (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.
• § 105-151.7 — Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
• § 105-153.11 — (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2027 - see note) Credit for certain real property donations.
• § 105-153.2 — Purpose.
• § 105-153.3 — Definitions.
• § 105-153.4 — North Carolina taxable income defined.
• § 105-153.5 — Modifications to adjusted gross income.
• § 105-153.5A — Net operating loss provisions.
• § 105-153.6 — Adjustments when State decouples from federal accelerated depreciation and expensing.
• § 105-153.7 — Individual income tax imposed.
• § 105-153.8 — Income tax returns.
• § 105-153.8A — (Effective January 1, 2027) Organ and tissue donor election on income tax returns.
• § 105-153.9 — (Effective for taxable years beginning before January 1, 2023) Tax credits for income taxes paid to other states by individuals.
• § 105-154 — Information at the source returns.
• § 105-154.1 — (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity.
• § 105-155 — Time and place of filing returns; extensions; affirmation.
• § 105-157 — When tax must be paid.
• § 105-158 — Taxation of certain Armed Forces personnel and other individuals upon death.
• § 105-159 — Federal determinations and amended returns.
• § 105-160.1 — Definitions.
• § 105-160.2 — Imposition of tax.
• § 105-160.3 — Tax credits.
• § 105-160.4 — Tax credits for income taxes paid to other states by estates and trusts.
• § 105-160.5 — Returns.
• § 105-160.6 — Time and place of filing returns.
• § 105-160.7 — When tax must be paid.
• § 105-160.8 — Federal determinations.
• § 105-163.1 — Definitions.
• § 105-163.10 — Withheld amounts credited to taxpayer for calendar year.
• § 105-163.15 — Failure by individual to pay estimated income tax; interest.
• § 105-163.16 — Overpayment refunded.
• § 105-163.1A — Ordained or licensed clergyman may elect to be considered an employee.
• § 105-163.2 — Employers must withhold taxes.
• § 105-163.22 — Reciprocity.
• § 105-163.23 — Withholding from federal employees.
• § 105-163.24 — Construction of Article.
• § 105-163.25 — Recodified as §§ 105-163.38 through 105-163.44.
• § 105-163.2A — Pension payers must withhold taxes.
• § 105-163.2B — North Carolina State Lottery Commission must withhold taxes.
• § 105-163.3 — Certain payers must withhold taxes.
• § 105-163.38 — Definitions.
• § 105-163.39 — Declarations of estimated income tax required.
• § 105-163.4 — Withholding does not create nexus.
• § 105-163.40 — Time for submitting declaration; time and method for paying estimated tax; form of payment.
• § 105-163.41 — Underpayment.
• § 105-163.43 — Overpayment refunded.
• § 105-163.5 — Employee withholding allowances; certificates.
• § 105-163.6 — When employer must file returns and pay withheld taxes.
• § 105-163.6A — Federal determinations.
• § 105-163.7 — Statement to employees; information to Secretary.
• § 105-163.8 — Liability of withholding agents.
• § 105-163.9 — Refund of overpayment to withholding agent.
• § 105-164.10 — Retail tax calculation.
• § 105-164.11 — Excessive and erroneous collections.
• § 105-164.11A — Refund of tax paid on rescinded sale or cancellation of service.
• § 105-164.11B — Recover sales tax paid.
• § 105-164.12A — Electric golf cart and battery charger considered a single article.
• § 105-164.12B — Tangible personal property sold below cost with conditional contract.
• § 105-164.12C — Items given away by merchants.
• § 105-164.13 — Retail sales and use tax.
• § 105-164.13A — Service charges on food, beverages, or prepared food.
• § 105-164.13B — Food exempt from tax.
• § 105-164.13E — Exemption for farmers.
• § 105-164.13F — Exemption for wildlife managers.
• § 105-164.14 — Certain refunds authorized.
• § 105-164.14A — Economic incentive refunds.
• § 105-164.15A — Effective date of tax changes.
• § 105-164.16 — Returns and payment of taxes.
• § 105-164.16A — Reporting option for prepaid meal plans.
• § 105-164.19 — Extension of time for making returns and payment.
• § 105-164.2 — Purpose.
• § 105-164.20 — Cash or accrual basis of reporting.
• § 105-164.22 — Record-keeping requirements, inspection authority, and effect of failure to keep records.
• § 105-164.26 — Presumption that sales are taxable.
• § 105-164.27A — Direct pay permit.
• § 105-164.28 — Certificate of exemption.
• § 105-164.28A — Other exemption certificates.
• § 105-164.29 — Application for certificate of registration by wholesale merchants, retailers, and facilitators.
• § 105-164.29A — State government exemption process.
• § 105-164.29B — Information to counties and cities.
• § 105-164.3 — Definitions.
• § 105-164.30 — Secretary or agent may examine books, etc.
• § 105-164.32 — Incorrect returns; estimate.
• § 105-164.37 — Bankruptcy, receivership, etc.
• § 105-164.38 — Tax is a lien.
• § 105-164.39 — Attachment.
• § 105-164.4 — Tax imposed on retailers and certain facilitators.
• § 105-164.40 — Jeopardy assessment.
• § 105-164.42B — Definitions.
• § 105-164.42C — Authority to enter Agreement.
• § 105-164.42D — Relationship to North Carolina law.
• § 105-164.42E — Agreement requirements.
• § 105-164.42F — Cooperating sovereigns.
• § 105-164.42G — Effect of Agreement.
• § 105-164.42H — Certification of certified automated system and effect of certification.
• § 105-164.42I — Contract with certified service provider and effect of contract.
• § 105-164.42J — Performance standard for multistate seller.
• § 105-164.42K — Registration and effect of registration.
• § 105-164.42L — Liability relief for erroneous information or insufficient notice by Department.
• § 105-164.43A — (Recodified effective August 8, 2001 - See note) Certification of tax collector software and tax collector.
• § 105-164.43D — Applicable due date when due date falls on a weekend, holiday, or when the Federal Reserve Bank is closed.
• § 105-164.44 — Penalty and remedies of Article 9 applicable.
• § 105-164.44E — (Repealed effective July 1, 2030) Transfer to the Dry-Cleaning Solvent Cleanup Fund.
• § 105-164.44F — Distribution of part of telecommunications taxes to cities.
• § 105-164.44H — Transfer to State Public School Fund.
• § 105-164.44I — Distribution of part of sales tax on video programming service and telecommunications service to counties and cities.
• § 105-164.44J — Supplemental PEG channel support.
• § 105-164.44K — Distribution of part of tax on electricity to cities.
• § 105-164.44L — Distribution of part of tax on piped natural gas to cities.
• § 105-164.44M — Transfer to Highway Fund.
• § 105-164.4B — Sourcing principles.
• § 105-164.4C — Telecommunications service and ancillary service.
• § 105-164.4D — Bundled transactions.
• § 105-164.4E — Direct Mail.
• § 105-164.4F — Accommodation rentals.
• § 105-164.4G — Entertainment activity.
• § 105-164.4H — Real property contract.
• § 105-164.4I — Service contracts.
• § 105-164.4J — Marketplace-facilitated sales.
• § 105-164.4K — Property management contracts.
• § 105-164.4L — Prepared food.
• § 105-164.6 — Complementary use tax.
• § 105-164.6A — Voluntary collection of use tax by sellers.
• § 105-164.7 — Retailer or facilitator to collect sales tax from purchaser as trustee for State.
• § 105-164.8 — Retailer's obligation to collect tax; remote sales subject to tax.
• § 105-164.9 — Advertisement to absorb tax unlawful.
• § 105-187.1 — Definitions.
• § 105-187.10 — Penalties and remedies.
• § 105-187.15 — Definitions.
• § 105-187.16 — Tax imposed.
• § 105-187.17 — Administration.
• § 105-187.18 — Exemptions.
• § 105-187.19 — Use of tax proceeds.
• § 105-187.2 — Highway use tax imposed.
• § 105-187.20 — Definitions.
• § 105-187.21 — Tax imposed.
• § 105-187.22 — Administration.
• § 105-187.23 — Exemptions and refunds.
• § 105-187.24 — Use of tax proceeds.
• § 105-187.3 — Rate of tax.
• § 105-187.30 — (See note for repeal of Article) Definitions.
• § 105-187.31 — (See note for repeal of Article) Tax imposed.
• § 105-187.32 — (See note for repeal of Article) Administration.
• § 105-187.33 — (See note for repeal of Article) Exemptions and refunds.
• § 105-187.34 — (See note for repeal of Article) Use of tax proceeds.
• § 105-187.4 — Payment of tax.
• § 105-187.5 — Alternate tax for a limited possession commitment.
• § 105-187.51C — (Expiring for sales occurring on or after July 1, 2015 and repealed effective July 1, 2018) Tax imposed on datacenter machinery and equipment.
• § 105-187.6 — Exemptions from highway use tax.
• § 105-187.61 — Tax imposed.
• § 105-187.62 — Administration.
• § 105-187.63 — Use of tax proceeds.
• § 105-187.7 — Credits.
• § 105-187.70 — Department to comply with Part 10 of Article 15 of Chapter 143B of the General Statutes.
• § 105-187.76 — Definitions.
• § 105-187.77 — Tax on severance of energy minerals.
• § 105-187.78 — Delivered to Market Value.
• § 105-187.79 — On-site use exemption from the tax.
• § 105-187.8 — Refund for return of purchased motor vehicle.
• § 105-187.80 — Returns and payment of tax.
• § 105-187.81 — Bond or letter of credit required.
• § 105-187.83 — Royalty owner's records.
• § 105-187.84 — Permits suspended for failure to report.
• § 105-187.85 — No local taxation.
• § 105-187.9 — Disposition of tax proceeds.
• § 105-187.90 — (Effective July 1, 2025) Definitions.
• § 105-187.91 — (Effective July 1, 2025) Tax imposed.
• § 105-187.92 — (Effective July 1, 2025) Registration.
• § 105-187.93 — (Effective July 1, 2025) Administration.
• § 105-187.94 — (Effective July 1, 2025) Exemptions and refunds.
• § 105-187.95 — (Effective July 1, 2025) Use of tax proceeds.
• § 105-228.1 — Defining taxes levied and assessed in this Article.
• § 105-228.10 — No additional local taxes.
• § 105-228.2 — Tax upon freight car line companies.
• § 105-228.28 — Scope.
• § 105-228.29 — Exemptions.
• § 105-228.3 — Definitions.
• § 105-228.30 — Imposition of excise tax; distribution of proceeds.
• § 105-228.32 — Instrument must be marked to reflect tax paid.
• § 105-228.33 — Taxes recoverable by action.
• § 105-228.37 — Refund of overpayment of tax.
• § 105-228.4A — Tax on captive insurance companies.
• § 105-228.5 — Taxes measured by gross premiums.
• § 105-228.5A — Credit against gross premium tax for assessments paid to the Insurance Guaranty Association and the Life and Health Insurance Guaranty Association.
• § 105-228.5B — Distribution of part of tax proceeds to High Risk Pool.
• § 105-228.5C — Transfer to Health Advancement Receipts Special Fund.
• § 105-228.6 — Taxes in case of withdrawal from State.
• § 105-228.8 — Retaliatory premium taxes.
• § 105-228.9 — Commissioner of Insurance to administer portions of Article.
• § 105-228.90 — Scope and definitions.
• § 105-230 — Charter suspended for failure to report.
• § 105-232 — Rights restored; receivership and liquidation.
• § 105-235 — Every day's failure a separate offense.
• § 105-236 — Penalties; situs of violations; penalty disposition.
• § 105-236.1 — Enforcement of revenue laws by revenue law enforcement agents.
• § 105-237 — Waiver; installment payments.
• § 105-237.1 — Compromise of liability.
• § 105-238 — Tax a debt.
• § 105-239.1 — Transferee liability.
• § 105-240 — Tax upon settlement of fiduciary's account.
• § 105-240.1 — Agreements with respect to domicile.
• § 105-241 — Where and how taxes payable; tax period; liens.
• § 105-241.01 — Electronic filing of returns.
• § 105-241.10 — Limit on refunds and assessments after a federal determination.
• § 105-241.11 — Requesting review of a proposed denial of a refund or a proposed assessment.
• § 105-241.12 — Result when taxpayer does not request a review.
• § 105-241.13 — Action on request for review.
• § 105-241.13A — Taxpayer inaction.
• § 105-241.14 — Final determination after Departmental review.
• § 105-241.15 — Contested case hearing on final determination.
• § 105-241.16 — Judicial review of decision after contested case hearing.
• § 105-241.17 — Civil action challenging statute as unconstitutional.
• § 105-241.18 — Class actions.
• § 105-241.19 — Declaratory judgments, injunctions, and other actions prohibited.
• § 105-241.20 — Delivery of notice to the taxpayer.
• § 105-241.21 — Interest on taxes.
• § 105-241.22 — Collection of tax.
• § 105-241.23 — Jeopardy assessment and collection.
• § 105-241.24 — Statute of limitations on collections.
• § 105-241.6 — Statute of limitations for refunds.
• § 105-241.7 — Procedure for obtaining a refund.
• § 105-241.8 — Statute of limitations for assessments.
• § 105-241.9 — Procedure for proposing an assessment.
• § 105-242 — Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
• § 105-242.1 — Procedure for attachment and garnishment.
• § 105-242.2 — Personal liability when certain taxes not paid.
• § 105-243 — Taxes recoverable by action.
• § 105-243.1 — Collection of tax debts.
• § 105-244.1 — Cancellation of certain assessments.
• § 105-244.3 — Sales tax base expansion protection act.
• § 105-244.4 — Reduction of certain sales tax assessments.
• § 105-244.4A — Grace period from sales and use tax enforcement actions with respect to the sale of certain digital property by certain continuing education and professional development providers.
• § 105-245 — Failure of sheriff to execute order.
• § 105-246 — Actions, when tried.
• § 105-248 — Purpose of State taxes.
• § 105-249.2 — Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster.
• § 105-250 — Law applicable to foreign corporations.
• § 105-251 — Information required of taxpayer and corrections based on information.
• § 105-251.2 — Compliance informational returns.
• § 105-252 — Returns required.
• § 105-252.1 — Use of a TTIN.
• § 105-254 — Secretary to furnish forms.
• § 105-254.1 — Identification of veterans on income tax form D-400.
• § 105-255 — Secretary of Revenue to keep records.
• § 105-256 — Publications prepared by Secretary of Revenue; report on fraud prevention progress.
• § 105-256.1 — Corporate annual report.
• § 105-257 — Department may charge fee for report or other document.
• § 105-258 — Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers.
• § 105-258.1 — Taxpayer interviews.
• § 105-258.2 — Taxpayer conversations.
• § 105-259 — Secrecy required of officials; penalty for violation.
• § 105-260 — Evaluation of Department personnel.
• § 105-261 — Secretary and deputies to administer oaths.
• § 105-262 — Rules.
• § 105-262.1 — Rules to exercise authority under G.S. 105-130.5A.
• § 105-263 — Timely filing of mailed documents and requests for extensions.
• § 105-264 — Effect of Secretary's interpretation of revenue laws.
• § 105-264.1 — Secretary's interpretation applies to local taxes that are based on State taxes.
• § 105-264.2 — Publication of written determinations.
• § 105-266.2 — Refund of tax paid on substantial income later restored.
• § 105-268 — Reciprocal comity.
• § 105-268.1 — Agreements to coordinate the administration and collection of taxes.
• § 105-268.2 — Expenditures and commitments authorized to effectuate agreements.
• § 105-268.3 — Returns to be filed and taxes paid pursuant to agreements.
• § 105-269 — Extraterritorial authority to enforce payment.
• § 105-269.1 — Local authorities authorized to furnish office space.
• § 105-269.13 — Debts not collectible under North Carolina law.
• § 105-269.14 — Payment of use tax with individual income tax.
• § 105-269.15 — Income tax credits of partnerships.
• § 105-269.3 — Enforcement of Subchapter V and fuel inspection tax.
• § 105-269.4 — Election to apply income tax refund to following year's tax.
• § 105-269.5 — Contribution of income tax refund to Wildlife Conservation Account.
• § 105-269.7 — Contribution of income tax refund or payment to the North Carolina Education Endowment Fund.
• § 105-269.8 — (Expiring for taxable years beginning on or after January 1, 2030) Contribution by individual for early detection of breast and cervical cancer.
• § 105-270 — Repeal of laws imposing liability upon governing bodies of local units.
• § 105-272 — Purpose of Subchapter.
• § 105-273 — Definitions.
• § 105-274 — Property subject to taxation.
• § 105-275 — Property classified and excluded from the tax base.
• § 105-276 — Taxation of intangible personal property.
• § 105-277 — Property classified for taxation at reduced rates; certain deductions.
• § 105-277.01 — Certain farm products classified for taxation at reduced valuation.
• § 105-277.02 — Certain real property held for sale classified for taxation at reduced valuation.
• § 105-277.1 — Elderly or disabled property tax homestead exclusion.
• § 105-277.10 — Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.
• § 105-277.11 — Taxation of property subject to a development financing district agreement.
• § 105-277.12 — Antique airplanes.
• § 105-277.13 — (Effective for taxes imposed for taxable years beginning on or after July 1, 2025) Taxation of improvements on brownfields.
• § 105-277.14 — Taxation of working waterfront property.
• § 105-277.15 — Taxation of wildlife conservation land.
• § 105-277.15A — Taxation of site infrastructure land.
• § 105-277.16 — Taxation of low-income housing property.
• § 105-277.17 — Taxation of community land trust property.
• § 105-277.1B — Property tax homestead circuit breaker.
• § 105-277.1C — Disabled veteran property tax homestead exclusion.
• § 105-277.1D — (See note for repeal.) Inventory property tax deferral.
• § 105-277.1F — Uniform provisions for payment of deferred taxes.
• § 105-277.2 — Agricultural, horticultural, and forestland - Definitions.
• § 105-277.3 — Agricultural, horticultural, and forestland - Classifications.
• § 105-277.4 — Agricultural, horticultural and forestland - Application; appraisal at use value; notice and appeal; deferred taxes.
• § 105-277.5 — Agricultural, horticultural and forestland - Notice of change in use.
• § 105-277.6 — Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
• § 105-277.7 — Use-Value Advisory Board.
• § 105-277.8 — Taxation of property of nonprofit homeowners' association.
• § 105-277.9A — (See note for repeal) Taxation of improved property inside certain roadway corridors.
• § 105-278 — Historic properties.
• § 105-278.1 — Exemption of real and personal property owned by units of government.
• § 105-278.2 — Burial property.
• § 105-278.3 — Real and personal property used for religious purposes.
• § 105-278.4 — Real and personal property used for educational purposes.
• § 105-278.5 — Real and personal property of religious educational assemblies used for religious and educational purposes.
• § 105-278.6 — Real and personal property used for charitable purposes.
• § 105-278.6A — Qualified retirement facility.
• § 105-278.7 — Real and personal property used for educational, scientific, literary, or charitable purposes.
• § 105-278.8 — Real and personal property used for charitable hospital purposes.
• § 105-282.1 — Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.
• § 105-282.7 — Taxation of lessees and users of tax-exempt cropland or forestland.
• § 105-282.8 — Assessment and collection.
• § 105-283 — Uniform appraisal standards.
• § 105-284 — Uniform assessment standard.
• § 105-285 — Date as of which property is to be listed and appraised.
• § 105-286 — Time for general reappraisal of real property.
• § 105-287 — Changing appraised value of real property in years in which general reappraisal is not made.
• § 105-288 — Property Tax Commission.
• § 105-289 — Duties of Department of Revenue.
• § 105-290 — Appeals to Property Tax Commission.
• § 105-291 — Powers of Department and Commission.
• § 105-294 — County assessor.
• § 105-295 — Oath of office for assessor.
• § 105-296 — Powers and duties of assessor.
• § 105-297 — Assistant assessor.
• § 105-299 — Employment of experts.
• § 105-300 — Tax commission.
• § 105-301 — Place for listing real property.
• § 105-302 — In whose name real property is to be listed.
• § 105-302.1 — Reports on properties listed in name of unknown owner.
• § 105-303 — Obtaining information on real property transfers; permanent listing.
• § 105-304 — Place for listing tangible personal property.
• § 105-305 — Place for listing intangible personal property.
• § 105-306 — In whose name personal property is to be listed.
• § 105-307 — Length of listing period; extension; preliminary work.
• § 105-308 — Duty to list; penalty for failure.
• § 105-309 — What the abstract shall contain.
• § 105-310 — Affirmation; penalty for false affirmation.
• § 105-310.1 — Electronic listing of personal property.
• § 105-311 — Listing and signing affirmation; use of agents, mail, and electronic listing.
• § 105-312 — Discovered property; appraisal; penalty.
• § 105-313 — Report of property by multi-county business.
• § 105-315 — Report by persons having custody of tangible personal property of others.
• § 105-316 — Reports by house trailer park, marina, and aircraft storage facility operators.
• § 105-316.1 — Tax permit required to move mobile home.
• § 105-316.2 — Requirements for obtaining permit.
• § 105-316.3 — Issuance of permits.
• § 105-316.4 — Issuance of permits under repossession.
• § 105-316.5 — Form of permit.
• § 105-316.6 — Penalties for violations.
• § 105-316.7 — Mobile home defined.
• § 105-316.8 — Taxable situs not presumed.
• § 105-317 — Appraisal of real property; adoption of schedules, standards, and rules.
• § 105-317.1 — Appraisal of personal property; elements to be considered.
• § 105-317.2 — Report on transfers of real property.
• § 105-318 — Forms for listing, appraising, and assessing property.
• § 105-319 — Tax records; preparation of scroll and tax book.
• § 105-320 — Tax receipts; preparation.
• § 105-321 — Disposition of tax records and receipts; order of collection.
• § 105-322 — County board of equalization and review.
• § 105-323 — Giving effect to decisions of the board of equalization and review.
• § 105-325 — Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
• § 105-325.1 — Special committee for motor vehicle appeals.
• § 105-326 — Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
• § 105-327 — Appraisal and assessment of property subject to city and town taxation.
• § 105-328 — Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
• § 105-33 — Taxes under this Article.
• § 105-33.1 — Definitions.
• § 105-330 — Definitions.
• § 105-330.1 — Classification of motor vehicles.
• § 105-330.10 — Disposition of interest.
• § 105-330.11 — Memorandum of understanding.
• § 105-330.2 — Appraisal, ownership, and situs.
• § 105-330.3 — Listing requirements for classified motor vehicles; application for exempt status.
• § 105-330.4 — Due date, interest, and enforcement remedies.
• § 105-330.5 — Notice required; distribution and collection fees.
• § 105-330.6 — Motor vehicle tax year; transfer of plates; surrender of plates.
• § 105-330.8 — Deadlines not extended.
• § 105-330.9 — Antique automobiles.
• § 105-333 — Definitions.
• § 105-334 — Duty to file report; penalty for failure to file.
• § 105-335 — Appraisal of property of public service companies.
• § 105-336 — Methods of appraising certain properties of public service companies.
• § 105-337 — Apportionment of taxable values to this State.
• § 105-338 — Allocation of appraised valuation of public service property among local taxing units.
• § 105-339 — Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.
• § 105-340 — Certification of appraised valuations of railroad companies.
• § 105-341 — Certification of public service company system appraised valuations.
• § 105-342 — Notice, hearing, and appeal.
• § 105-343 — Penalty for failure to make required reports.
• § 105-344 — Failure to pay tax; remedies; penalty.
• § 105-345 — Right of appeal.
• § 105-345.1 — No evidence admitted on appeal; remission for further evidence.
• § 105-345.2 — Record on appeal; extent of review.
• § 105-345.3 — Relief pending review on appeal.
• § 105-345.4 — Appeal to Supreme Court.
• § 105-345.5 — Judgment on appeal enforced by mandamus.
• § 105-346 — Peremptory mandamus to enforce order when no appeal.
• § 105-347 — Levy of property taxes.
• § 105-348 — All interested persons charged with notice of taxes.
• § 105-349 — Appointment, term, qualifications, and bond of tax collectors and deputies.
• § 105-350 — General duties of tax collectors.
• § 105-351 — Authority of successor collector.
• § 105-352 — Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
• § 105-353 — Place for collection of taxes.
• § 105-354 — Collections for districts and other units of local government.
• § 105-355 — Creation of tax lien; date as of which lien attaches.
• § 105-356 — Priority of tax liens.
• § 105-357 — Payment of taxes.
• § 105-358 — Waiver of penalties; partial payments.
• § 105-359 — Prepayments.
• § 105-360 — Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
• § 105-361 — Statement of amount of taxes due.
• § 105-362 — Discharge of lien on real property.
• § 105-363 — Remedies of cotenants and joint owners of real property.
• § 105-364 — Collection of taxes outside the taxing unit.
• § 105-365 — Preference accorded taxes in liquidation of debtors' estates.
• § 105-365.1 — When and against whom collection remedies may be used.
• § 105-366 — Remedies against personal property.
• § 105-367 — Procedure for levy.
• § 105-368 — Procedure for attachment and garnishment.
• § 105-369 — Advertisement of tax liens on real property for failure to pay taxes.
• § 105-373 — Settlements.
• § 105-374 — Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
• § 105-375 — In rem method of foreclosure.
• § 105-376 — Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
• § 105-377 — Time for contesting validity of tax foreclosure title.
• § 105-378 — Limitation on use of remedies.
• § 105-379 — Restriction on use of injunction and claim and delivery.
• § 105-380 — No taxes to be released, refunded, or compromised.
• § 105-381 — Taxpayer's remedies.
• § 105-383 — Fiduciaries to pay taxes.
• § 105-384 — Duties and liabilities of life tenant.
• § 105-385 — Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers.
• § 105-386 — Tax paid by holder of lien; remedy.
• § 105-394 — Immaterial irregularities.
• § 105-395 — Application and effective date of Subchapter.
• § 105-395.1 — Applicable date when due date falls on weekend, holiday, or closure date.
• § 105-41 — (Repealed for taxable years beginning on or after July 1, 2024) Attorneys-at-law and other professionals.
• § 105-449.100 — Terminal operator to file informational return showing changes in amount of motor fuel at the terminal.
• § 105-449.101 — Motor fuel transporter to file informational return showing deliveries of motor fuel.
• § 105-449.102 — Distributor to file return showing exports from a bulk plant.
• § 105-449.104 — Use of name and account number on return.
• § 105-449.105 — Monthly refunds for tax paid on exempt fuel, lost fuel, and accidental mixes that result in fuel unsuitable for highway use.
• § 105-449.105A — Monthly refunds for kerosene.
• § 105-449.105B — Monthly hold harmless refunds for licensed distributors and some licensed importers.
• § 105-449.106 — Quarterly refunds for nonprofit organizations, special mobile equipment, and off-highway use.
• § 105-449.107 — Annual refunds for certain vehicles with power attachments.
• § 105-449.107A — Sales tax due on motor fuel.
• § 105-449.108 — When an application for a refund is due.
• § 105-449.110 — Review of refund application and payment of refund.
• § 105-449.114 — Authority for agreement with Eastern Band of Cherokee Indians.
• § 105-449.115 — Shipping document required to transport motor fuel by railroad tank car or transport truck.
• § 105-449.115A — Shipping document required to transport fuel by tank wagon.
• § 105-449.117 — Penalties for highway use of dyed diesel or other non-tax-paid fuel.
• § 105-449.118 — Civil penalty for buying or selling non-tax-paid motor fuel.
• § 105-449.118A — Civil penalty for refusing to allow the taking of a motor fuel sample.
• § 105-449.119 — Review of civil penalty assessment.
• § 105-449.120 — Acts that are misdemeanors.
• § 105-449.121 — Record-keeping requirements; inspection authority.
• § 105-449.122 — Equipment requirements.
• § 105-449.123 — Marking requirements for dyed fuel storage facilities.
• § 105-449.125 — Distribution of tax revenue among various funds and accounts.
• § 105-449.126 — Distribution of part of Highway Fund allocation to Wildlife Resources Fund and Shallow Draft Navigation Channel Dredging and Aquatic Weed Fund.
• § 105-449.130 — Definitions.
• § 105-449.131 — List of persons who must have a license.
• § 105-449.132 — How to apply for a license.
• § 105-449.133 — Bond or letter of credit required as a condition of obtaining and keeping certain licenses.
• § 105-449.134 — Denial, revocation, or cancellation of license.
• § 105-449.135 — Issuance of license; notification of changes.
• § 105-449.136 — Tax on alternative fuel.
• § 105-449.137 — Liability for and payment of the tax.
• § 105-449.138 — Requirements for bulk end-users and retailers.
• § 105-449.139 — Miscellaneous provisions.
• § 105-449.37 — Definitions; tax liability; application.
• § 105-449.38 — Tax levied.
• § 105-449.39 — Credit for payment of motor fuel tax.
• § 105-449.40 — Secretary may require bond.
• § 105-449.42 — Payment of tax.
• § 105-449.42A — Leased motor vehicles.
• § 105-449.43 — Application of tax proceeds.
• § 105-449.44 — How to determine the amount of fuel used in the State; presumption of amount used.
• § 105-449.45 — Returns of carriers.
• § 105-449.46 — Record-keeping requirements; inspection authority.
• § 105-449.47 — Licensure of vehicles.
• § 105-449.47A — Denial of license application and decal issuance.
• § 105-449.47B — Revocation of license.
• § 105-449.49 — Temporary permits.
• § 105-449.51 — Violations declared to be misdemeanors.
• § 105-449.52 — Civil penalties applicable to motor carriers.
• § 105-449.54 — Commissioner of Motor Vehicles made process agent of nonresident motor carriers.
• § 105-449.57 — Cooperative agreements between jurisdictions.
• § 105-449.60 — Definitions.
• § 105-449.61 — Tax restrictions; administration.
• § 105-449.62 — Nature of tax.
• § 105-449.65 — List of persons who must have a license.
• § 105-449.66 — Importer licensing.
• § 105-449.67 — List of persons who may obtain a license.
• § 105-449.68 — Restrictions on who can get a license as a distributor.
• § 105-449.69 — How to apply for a license.
• § 105-449.69A — Temporary license during disaster response period.
• § 105-449.70 — Supplier election to collect tax on out-of-state removals.
• § 105-449.71 — Permissive supplier election to collect tax on out-of-state removals.
• § 105-449.72 — Bond or letter of credit required as a condition of obtaining and keeping certain licenses or of applying for certain refunds.
• § 105-449.73 — Denial of license application.
• § 105-449.74 — Issuance of license.
• § 105-449.75 — Licensee must notify the Secretary of discontinuance of business.
• § 105-449.76 — Cancellation or revocation of license.
• § 105-449.77 — Records and lists of license applicants and license holders.
• § 105-449.80 — Tax rate.
• § 105-449.81 — Excise tax on motor fuel.
• § 105-449.82 — Liability for tax on removals from a refinery or terminal.
• § 105-449.83 — Liability for tax on imports.
• § 105-449.83A — Liability for tax on fuel grade ethanol and biodiesel.
• § 105-449.84 — Liability for tax on blended fuel.
• § 105-449.84A — Liability for tax on behind-the-rack transfers.
• § 105-449.85 — Compensating tax on and liability for unaccounted for motor fuel losses at a terminal.
• § 105-449.86 — Tax on and liability for dyed diesel fuel used to operate certain highway vehicles.
• § 105-449.87 — Backup tax and liability for the tax.
• § 105-449.88 — Exemptions from the excise tax.
• § 105-449.88A — Liability for tax due on motor fuel designated as exempt by the use of cards or codes.
• § 105-449.89 — Restrictions on removal of motor fuel from terminal.
• § 105-449.90 — When tax return and payment are due.
• § 105-449.90A — Payment by supplier of destination state tax collected on exported motor fuel.

…and 25,653 more sections (see the sitemap or search in the app).

Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.