Home/North Carolina/Statutes/Ch. 105: Taxation/Art. 9: General Administration; Penalties and Remedies/Subch. I: LEVY OF TAXES/§ 105-268
North Carolina Statutes

§ 105-268 — Reciprocal comity

North Carolina § 105-268
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 9General Administration; Penalties and Remedies
Subch. ILEVY OF TAXES

This text of North Carolina § 105-268 (Reciprocal comity) 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. § 105-268 (2026).

Text

The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend a like comity to this State. (1939, c. 158, s. 938.)

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Nearby Sections

15
§ 105-1
Title and purpose of Subchapter
§ 105-1.1
Supremacy of State Constitution
§ 105-103
Unlawful to operate without license
§ 105-105
Persons, firms, and corporations engaged in more than one business to pay tax on each
§ 105-106
Effect of change in name of firm
§ 105-108
Property used in a licensed business not exempt from taxation
§ 105-109
Obtaining license and paying tax
§ 105-109.1
Repealed by Session Laws 1999-337, s. 16
§ 105-113
Repealed by Session Laws 1999-337, s. 17
§ 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
When tax payable
§ 105-113.11
Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
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Bluebook (online)
North Carolina § 105-268, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-268.