Chapter 08 - INTANGIBLES TAX DIVISION
- Section .0100 - ORGANIZATION OF DIVISION (§ 8.0101-.0103)
- Section .0200 - MONEY ON DEPOSIT IN BANKS (§§ 8.0201-.0202 — 8.0213)
- Section .0300 - MONEY ON HAND (§§ 8.0301-.0302 — 8.0306)
- Section .0400 - ACCOUNTS RECEIVABLE (§§ 8.0401-.0402 — 8.0403-.0407)
- Section .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT (§§ 8.0501-.0502 — 8.0508-.0509)
- Section .0600 - SHARES OF STOCK (§§ 8.0601-.0602 — 8.0603-.0610)
- Section .0700 - BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS (§§ 8.0701 — 8.0702-.0706)
- Section .0800 - FUNDS ON DEPOSIT WITH INSURANCE COMPANIES (§ 8.0801-.0804)
- Section .0900 - REQUIREMENTS FOR FILING INTANGIBLES TAX RETURNS (§§ 8.0901-.0902 — 8.0904)
- Section .1000 - VALUATION DATES (§§ 8.1001 — 8.1002-.1003)
- Section .1100 - DUE DATE OF RETURNS: EXTENSIONS: PAYMENT OF TAX (§§ 8.1101 — 8.1102-.1103)
- Section .1200 - FORMS FOR FILING RETURNS AND REPORTS (§§ 8.1201 — 8.1202-.1203)
- Section .1300 - INFORMATION FROM THE SOURCE (§ 8.1301-.1302)
- Section .1400 - CONVERSION OF INTANGIBLE PROPERTY AND DISALLOWANCE OF INDEBTEDNESS (§ 8.1401-.1402)
- Section .1500 - EXEMPTIONS (§§ 8.1501 — 8.1511)
- Section .1600 - ALLOCATION OF TAX TO NORTH CAROLINA COUNTIES (§ 8.1601-.1604)
- Section .1700 - DISTRIBUTION OF INTANGIBLES TAX (§ 8.1701-.1703)
- Section .1800 - SPECIAL EXCLUSION FROM FILING RETURNS (§ 8.1801-.1802)