Article 9 - GENERAL ADMINISTRATION; PENALTIES AND REMEDIES

Section 105-228.90 - Scope and definitions
Section 105-229 - Repealed
Section 105-230 - Charter suspended for failure to report
Section 105-231 - Recodified
Section 105-232 - Rights restored; receivership and liquidation
Section 105-233 - Repealed
Section 105-234 - Repealed
Section 105-235 - Every day's failure a separate offense
Section 105-236 - Penalties; situs of violations; penalty disposition
Section 105-236.1 - Enforcement of revenue laws by revenue law enforcement agents
Section 105-237 - Waiver; installment payments
Section 105-237.1 - Compromise of liability
Section 105-238 - Tax a debt
Section 105-239 - Repealed
Section 105-239.1 - Transferee liability
Section 105-240 - Tax upon settlement of fiduciary's account
Section 105-240.1 - Agreements with respect to domicile
Section 105-241 - Where and how taxes payable; tax period; liens
Section 105-241.01 - Electronic filing of returns
Section 105-241.1 - Repealed
Section 105-241.2 - Repealed
Section 105-241.3 - Repealed
Section 105-241.4 - Repealed
Section 105-241.5 - Repealed
Section 105-241.6 - Statute of limitations for refunds
Section 105-241.7 - Procedure for obtaining a refund
Section 105-241.8 - Statute of limitations for assessments
Section 105-241.9 - Procedure for proposing an assessment
Section 105-241.10 - Limit on refunds and assessments after a federal determination
Section 105-241.11 - Requesting review of a proposed denial of a refund or a proposed assessment
Section 105-241.12 - Result when taxpayer does not request a review
Section 105-241.13 - Action on request for review
Section 105-241.13A - Taxpayer inaction
Section 105-241.14 - Final determination after Departmental review
Section 105-241.15 - Contested case hearing on final determination
Section 105-241.16 - Judicial review of decision after contested case hearing
Section 105-241.17 - Civil action challenging statute as unconstitutional
Section 105-241.18 - Class actions
Section 105-241.19 - Declaratory judgments, injunctions, and other actions prohibited
Section 105-241.20 - Delivery of notice to the taxpayer
Section 105-241.21 - Interest on taxes
Section 105-241.22 - Collection of tax
Section 105-241.23 - Jeopardy assessment and collection
Section 105-241.24 - Statute of limitations on collections
Section 105-242 - Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes
Section 105-242.1 - Procedure for attachment and garnishment
Section 105-242.2 - Personal liability when certain taxes not paid
Section 105-243 - Taxes recoverable by action
Section 105-243.1 - Collection of tax debts
Section 105-244 - Repealed
Section 105-244.1 - Cancellation of certain assessments
Section 105-244.2 - Expired
Section 105-244.3 - Sales tax base expansion protection act
Section 105-244.4 - Reduction of certain sales tax assessments
Section 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
Section 105-245 - Failure of sheriff to execute order
Section 105-246 - Actions, when tried
Section 105-247 - Municipalities not to levy income and inheritance tax
Section 105-248 - Purpose of State taxes
Section 105-248.1 - Repealed
Section 105-249 - Repealed
Section 105-249.1 - Repealed
Section 105-249.2 - Due date extended and penalties waived for certain military personnel or persons affected by a presidentially declared disaster
Section 105-249.3 - Repealed
Section 105-250 - Law applicable to foreign corporations
Section 105-250.1 - Repealed
Section 105-251 - Information required of taxpayer and corrections based on information
Section 105-251.1 - Repealed
Section 105-251.2 - Compliance informational returns
Section 105-252 - Returns required
Section 105-252.1 - Use of a TTIN
Section 105-253 - Recodified
Section 105-254 - Secretary to furnish forms
Section 105-254.1 - Identification of veterans on income tax form D-400
Section 105-255 - Secretary of Revenue to keep records
Section 105-256 - Publications prepared by Secretary of Revenue; report on fraud prevention progress
Section 105-256.1 - Corporate annual report
Section 105-257 - Department may charge fee for report or other document
Section 105-258 - Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers
Section 105-258.1 - Taxpayer interviews
Section 105-258.2 - Taxpayer conversations
Section 105-258.3 - [Renumbered from 105-28] Power of attorney
Section 105-259 - Secrecy required of officials; penalty for violation
Section 105-260 - Evaluation of Department personnel
Section 105-260.1 - Delegation of authority to hold hearings
Section 105-261 - Secretary and deputies to administer oaths
Section 105-262 - Rules
Section 105-262.1 - Rules to exercise authority under G.S. 105-130.5A
Section 105-263 - Timely filing of mailed documents and requests for extensions
Section 105-264 - Effect of Secretary's interpretation of revenue laws
Section 105-264.1 - Secretary's interpretation applies to local taxes that are based on State taxes
Section 105-264.2 - Publication of written determinations
Section 105-265 - Repealed
Section 105-266 - Repealed
Section 105-266.1 - Repealed
Section 105-266.2 - Refund of tax paid on substantial income later restored
Section 105-267 - Repealed
Section 105-267.1 - Repealed
Section 105-268 - Reciprocal comity
Section 105-268.1 - Agreements to coordinate the administration and collection of taxes
Section 105-268.2 - Expenditures and commitments authorized to effectuate agreements
Section 105-268.3 - Returns to be filed and taxes paid pursuant to agreements
Section 105-269 - Extraterritorial authority to enforce payment
Section 105-269.1 - Local authorities authorized to furnish office space
Section 105-269.2 - Repealed
Section 105-269.3 - Enforcement of Subchapter V and fuel inspection tax
Section 105-269.4 - Election to apply income tax refund to following year's tax
Section 105-269.5 - Contribution of income tax refund to Wildlife Conservation Account
Section 105-269.6 - Repealed
Section 105-269.7 - Contribution of income tax refund or payment to the North Carolina Education Endowment Fund
Section 105-269.8 - [Effective for taxable years beginning on or after January 1, 2017 and expiring for taxable years beginning on or after January 1, 2026] Contribution by individual for early detection of breast and cervical cancer
Section 105-269.9 - Reserved
Section 105-269.10 - Reserved
Section 105-269.11 - Reserved
Section 105-269.12 - Reserved
Section 105-269.13 - Debts not collectible under North Carolina law
Section 105-269.14 - Payment of use tax with individual income tax
Section 105-269.15 - Income tax credits of partnerships