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Tax Law

Secondary Sources

While everyone has their income taxed at a federal level, some states also tax income.  North Carolina is one of those states.

The North Carolina Department of Revenue is a good place to begin when looking for answers to questions about income tax.    The tax resources categories can help you better understand the specifics surrounding certain taxes.

Print Resources from the Law Library

Below are some print North Carolina specific tax resources to use to gather background knowledge.

Fundamentals of Property Tax Collection Law in North Carolina.  (UNC School of Government, 2011).  KFN7891.P7 M35 2011. This book addresses the practical and legal issues involved in the administration and collection of property taxes within the state. Presented in a question-and-answer format, it covers such important matters as deferred taxes, tax liens, levy and sale, discovery and immaterial regularities, attachment and garnishment, refunds and releases, set-off debt collection, foreclosures, and bankruptcy. A discussion of the collection of other taxes and fees also is presented, as is a calendar of dates and tax deadlines.

The Property Tax in North Carolina (UNC School of Government, 2012).  KFN7891.P7 M354 2012. Written for local officials, this book will help members of local governing boards should know what they must do, what they may do, and perhaps most importantly, what they cannot do with property taxes.

Transfer Taxation, Estate Audits, and Estate Administration. (North Carolina Bar Association Foundation, 2011).  KFN7540.A75 T73 2011. Used as a CLE resource, this book clarifies many questions surrounding estate tax transfer and administration in North Carolina.

Practice Centers

For matters on the state tax sides of things, such as estates, gifts and trusts, property taxes, and sales and use taxes, there are a few online practice centers that can be accessed to find anything from answers to commonly asked questions to best practices in the state.

Bloomberg Law's State Practice Center

This is the place to go for gathering fundamental information about North Carolina taxes.  In addition to income tax, there are also resources to find out more information about estates, gifts, and trusts taxes, property tax, and sales and use tax.  You can also find state tax cases and keep up with state tax news.

Lexis Advance Practice Advisor - North Carolina

This resource provides guidance on state taxes for businesses, estate and inheritance taxes, sales, use, property, and local taxes, and individual income tax.

Estate Tax: North Carolina

This resource is structured as a Frequently Asked Questions (FAQ) document that addresses the most commonly asked questioned about North Carolina Estate Taxes.

Forms

There are less North Carolina specific tax forms than federal forms, but they are still just as important to have access to.  These forms can be accessed through the North Carolina Department of Revenue and through the Law Library's subscription with Bloomberg.

North Carolina Department of Revenue

This is a great place to download tax forms, and provides instructions on hwo to fill these forms out.

Bloomberg Law's Tax Practice Center

This resource has PDFs of state tax forms from between 2012-2017, and more specific state sales and use tax forms.

Statutes

North Carolina's tax statutes can be found in Chapter 105 of the North Carolina General Statutes. This chapter, similar to the federal Internal Revenue Code, is broken down into subchapters.  These subchapters are outlined below:

  • Subchapter I - Levy of Taxes
  • Subchapter II - Listing, Appraisal, and Assessment of Property and Collection of Taxes on Property
  • Subchapter III - Collection of Taxes
  • Subchapter IV - Listing of Automobiles
  • Subchapter V - Motor Fuel Taxes
  • Subchapter VI - Tax Research
  • Subchapter VII - Payments Received from Tennessee Valley Authority in Lieu of Taxes
  • Subchapter VIII - Local Government Sales and Use Tax
  • Subchapter IX - Multicounty Taxes
  • Subchapter X - Local Option County Taxes

Annotated versions of these statutes are available on Bloomberg, Lexis Advance, and Westlaw Edge.  These statutes are also freely available through the North Carolina Department of Revenue's website.

Legislative History

There are a couple easily accessibly tools that can be used to conduct North Carolina legislative history.  If you need guidance on how to conduct North Carolina legislative history more generally, see the Law Library's North Carolina Legislative History Guide for further assistance.

North Carolina Department of Revenue's website is a free resource that has the changes for state tax laws from 1999-2017 and the specific laws about personal taxes, corporate taxes, sales and use tax, and general administration and other taxes. 

North Carolina Historical Legislation and Proposed Legislation are both excellent tools to examine which bills are in the current legislative session and which bills were previously discussed in the legislative session.  North Carolina's Legislative History is also a good tool to use for general information about bill analysis and reports, governor messages, journals, and votes.

The North Carolina General Assembly's Legislation/Bill website is a free resource that allows you to look up texts of bills, pending bills, and votes on bills.  If desired, you can also look at resolutions and statute laws.

Regulations and Administrative Materials

North Carolina Tax Agency

The North Carolina Department of Revenue is the administrative agency tasked with administering tax laws and collecting taxes within North Carolina.  More specifically, this is a Cabinet agency under the leadership of the Secretary of Revenue, the Chief Operating Officer and three Assistant Secretaries.  You can find out more information about this agency on their website available here.

North Carolina Tax Regulations

The North Carolina tax regulations can be found in Title 19 of the North Carolina Administrative CodeThis title of the administrative code is broken down into the following chapters:

  • Chapter 1  - Departmental Rules
  • Chapter 2 - Administrative Services
  • Chapter 3 - Inheritance and Gift Tax
  • Chapter 4 - License and Excise Tax
  • Chapter 5 -  Corporate Franchise, Income, and Insurance Tax
  • Chapter 6 - Individual Income Tax
  • Chapter 7 - Sales and Use Tax
  • Chapter 8 - Intangibles Tax
  • Chapter 9 - Motor Fuels Tax
  • Chapter 10 - Property Tax
  • Chapter 11 - Property Tax Commission
  • Chapter 12 - Motor Fuel

You can also access annotated version of the North Carolina Administrative Code on Bloomberg, Lexis Advance, and Westlaw Edge.