Subchapter I - LEVY OF TAXES
- Section 105-1 - Title and purpose of Subchapter
- Section 105-1.1 - Supremacy of State Constitution
- Article 1 - INHERITANCE TAX (§ 105-2)
- Article 1A - ESTATE TAXES (§§ 105-32.1 — 105-32.8)
- Article 2 - PRIVILEGE TAXES (§§ 105-33 — 105-113.1)
- Article 2A - TOBACCO PRODUCTS TAX (§§ 105-113.2 — 105-113.40A)
- Article 2B - SOFT DRINK TAX (§ 105-113.41)
- Article 2C - ALCOHOLIC BEVERAGE LICENSE AND EXCISE TAXES (§§ 105-113.68 — 105-113.95)
- Article 2D - UNAUTHORIZED SUBSTANCES TAXES (§§ 105-113.105 — 105-113.113)
- Article 2E - TAX ON INTERACTIVE SPORTS WAGERING OPERATORS (§§ 105-113.125 — 105-113.128)
- Article 3 - FRANCHISE TAX (§§ 105-114 — 105-129.1)
- Article 3A - TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES (§§ 105-129.2 — 105-129.14)
- Article 3B - BUSINESS AND ENERGY TAX CREDITS (§§ 105-129.15 — 105-129.20)
- Article 3C - TAX INCENTIVES FOR RECYCLING FACILITIES (§§ 105-129.25 — 105-129.29)
- Article 3D - HISTORIC REHABILITATION TAX CREDITS (§§ 105-129.35 — 105-129.39)
- Article 3E - LOW-INCOME HOUSING TAX CREDITS (§§ 105-129.40 — 105-129.49)
- Article 3F - RESEARCH AND DEVELOPMENT (§§ 105-129.50 — 105-129.59)
- Article 3G - TAX INCENTIVES FOR MAJOR COMPUTER MANUFACTURING FACILITIES (§§ 105-129.60 — 105-129.69)
- Article 3H - MILL REHABILITATION TAX CREDIT (§§ 105-129.70 — 105-129.75A)
- Article 3I (§§ 105-129.76 — 105-129.79)
- Article 3J - TAX CREDITS FOR GROWING BUSINESSES (§§ 105-129.80 — 105-129.94)
- Article 3K - TAX INCENTIVES FOR RAILROAD INTERMODAL FACILITIES (§§ 105-129.95 — 105-129.104)
- Article 3L - HISTORIC REHABILITATION TAX CREDITS INVESTMENT PROGRAM (§§ 105-129.105 — 105-129.110)
- Article 4 - INCOME TAX (§§ 105-130 — 105-163.015)
- Article 4A - WITHHOLDING; ESTIMATED INCOME TAX FOR INDIVIDUALS (§§ 105-163.1 — 105-163.24)
- Article 4B - FILING OF DECLARATIONS OF ESTIMATED INCOME TAX AND INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY CORPORATIONS (§ 105-163.25)
- Article 4C - FILING OF DECLARATIONS OF ESTIMATED INCOME TAX AND INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY CORPORATIONS (§§ 105-163.38 — 105-163.44)
- Article 5 - SALES AND USE TAX (§§ 105-164 — 105-183)
- Article 5A - NORTH CAROLINA HIGHWAY USE TAX (§§ 105-187.1 — 105-187.12)
- Article 5B - SCRAP TIRE DISPOSAL TAX (§§ 105-187.15 — 105-187.19)
- Article 5C - WHITE GOODS DISPOSAL TAX (§§ 105-187.20 — 105-187.25)
- Article 5D - [Repealed effective January 1, 2030] DRY-CLEANING SOLVENT TAX (§§ 105-187.30 — 105-187.39)
- Article 5E - PIPED NATURAL GAS TAX (§§ 105-187.40 — 105-187.49)
- Article 5F - CERTAIN MACHINERY AND EQUIPMENT (§§ 105-187.50 — 105-187.59)
- Article 5G - SOLID WASTE DISPOSAL TAX (§§ 105-187.60 — 105-187.69)
- Article 5H - 911 SERVICE CHARGE FOR PREPAID WIRELESS TELECOMMUNICATIONS SERVICE (§§ 105-187.70 — 105-187.75)
- Article 5I - SEVERANCE TAX (§§ 105-187.76 — 105-187.89)
- Article 5J - TRANSPORTATION COMMERCE TAX (§§ 105-187.90 — 105-187.95)
- Article 6 - GIFT TAXES (§§ 105-188 — 105-196)
- Article 7 - SCHEDULE H. INTANGIBLE PERSONAL PROPERTY (§§ 105-198 — 105-214)
- Article 8 - SCHEDULE I. COMPENSATING USE TAX (§ 105-218)
- Article 8A - GROSS EARNINGS TAXES ON FREIGHT LINE COMPANIES IN LIEU OF AD VALOREM TAXES (§§ 105-228.1 — 105-228.2)
- Article 8B - TAXES UPON INSURANCE COMPANIES AND PREPAID HEALTH PLANS (§§ 105-228.3 — 105-228.10)
- Article 8C - EXCISE TAX ON BANKS (§§ 105-228.11 — 105-228.21)
- Article 8D - TAXATION OF SAVINGS AND LOAN ASSOCIATIONS (§§ 105-228.22 — 105-228.25)
- Article 8E - EXCISE TAX ON CONVEYANCES (§§ 105-228.28 — 105-228.38)
- Article 9 - GENERAL ADMINISTRATION; PENALTIES AND REMEDIES (§§ 105-228.90 — 105-269.15)
- Article 10 - LIABILITY FOR FAILURE TO LEVY TAXES (§ 105-270)