North Carolina Statutes
§ 105-240.1 — Agreements with respect to domicile
North Carolina § 105-240.1
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 9General Administration; Penalties and Remedies
Subch. ILEVY OF TAXES
This text of North Carolina § 105-240.1 (Agreements with respect to domicile) 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. § 105-240.1 (2026).
Text
Whenever reasonably necessary in order to facilitate the collection of any tax, the Secretary of Revenue with the consent and approval of the Attorney General, is authorized to make agreements with the taxing officials of other states of the United States or with taxpayers in cases of disputes as to the domicile of a decedent. (1957, c. 1340, s. 10; 1973, c. 476, s. 193.)
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Nearby Sections
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§ 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
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Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
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When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-240.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-240.1.