North Carolina Statutes
§ 105-228.10 — No additional local taxes
North Carolina § 105-228.10
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 8BTaxes Upon Insurance Companies And Prepaid Health Plans
Subch. ILEVY OF TAXES
This text of North Carolina § 105-228.10 (No additional local taxes) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-228.10 (2026).
Text
No city or county may levy on a person subject to the tax levied in this Article a privilege tax or a tax computed on the basis of gross premiums. (1945, c. 752, s. 2; 1998-98, s. 18.) §§105-228.11 through 105-228.20: Repealed by Session Laws 1973, c. 1053, s.
1.§ 105-228.21: Omitted.
§§ 105-228.22 through 105-228.24: Repealed by Session Laws 1998-98, s. 1(a).
§ 105-228.24A: Recodified as § 105-130.43 by Session Laws 1998-98, s. 1(d).
§§ 105-228.25 through 105-228.27: Repealed by Session Laws 1983, c. 26, s. 1.
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Legislative History
(1945, c. 752, s. 2; 1998-98, s. 18.)
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
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Bluebook (online)
North Carolina § 105-228.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-228.10.