Articles in regional publications that pertain to a wide range of North Carolina-related topics.
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for Tax laws--North Carolina
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Record #:
17122
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For two hundred years of North Carolina's history there was no constitutional limitation on the power of local governmental units to incur debt or levy taxes. In 1868 the Constitution provided that no county, city, town, or municipal corporation could contract debt for unnecessary expenses. From 1868 to 1940 these local units of government have been asking the Supreme Court of North Carolina to tell them what is a necessary expense for which they may incur debt and levy taxes without a vote of the people.
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Record #:
19948
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This is the first article in a series on Revolutionary period economic conditions in North Carolina. This installment focuses on landholding, taxes, assessments, and related legislation. The article includes reprints of period tax and property forms, as well as tables logging various kinds of tax and landowner data.
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North Carolina Historical Review
(NoCar F251 .N892), Vol. 16 Issue 2, April 1939,
p107-133, il, f
Periodical Website
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Record #:
20949
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This article examines the 1918 Revenue Act designed by Chairman Claude Kitchin of the House Ways and Means Committee. The act, created during U.S. wartime, sought to collect a high, graduated excess profits tax from those netting profits in excess of a just rate of return. Kitchin believed that the country should finance the war by collecting as large taxes as possible and mortgage as little as possible. Failure to do so, Kitchin said, could send the country into a post-war depression. Conservatives saw the tax as part of an attack on business and wealth, and the tax was repealed in 1921.
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North Carolina Historical Review
(NoCar F251 .N892), Vol. 44 Issue 1, Jan 1967,
p72-88, il, por, f
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Record #:
22606
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In 2014, House Bill 1050: Omnibus Tax Law Changes became Law 2014-3, an Act to Amend the Revenue Laws, as Recommended by the Revenue Law Study Committee, or 2014 Act. This Act makes sweeping changes to North Carolina's tax law including deductions for state net loss, clarification to standard deductions, and corporate loss provisions.
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Record #:
24401
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This article discusses how business lawyers win cases and are successful. The lawyers presented in this article focus mostly on tax law and issues with the Internal Revenue Service.
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Business North Carolina
(NoCar HF 5001 B8x), Vol. 7 Issue 7, July 1987,
p16-24, il
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6.NCADA Organizes Strong Effort to Stop Tax Bill by Not Given NC Magazine Vol. 65 Issue 12, Dec 2007
Record #:
29646
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Senate Bill 1201 is up for debate in the North Carolina General Assembly, seeking to increase the highway use tax. The NC Automobile Dealers Association has immediately mobilized against the bill, which would also raise the tax levied on the sale of automobiles.
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Record #:
30096
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A resolution has passed for the re-examination of the North Carolina Tax Structure and revision of the present system of taxation in order to promote the development of industry. The present tax burden for North Carolina is higher than normal economic capacity, and industries are asking for some relief.
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Record #:
30389
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For decades, North Carolina politicians, policy analysts, and interest groups have talked about reforming the state’s antiquated tax code. This article presents different perspectives in the Great Tax Reform Debate of 2013, and discusses challenges in the state economy. Also discussed are recommendations for a form of consumption taxation called the USA Tax, for Unlimited Savings Allowance.
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Record #:
30409
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The North Carolina General Assembly addressed many controversial issues and made significant changes to the state’s tax code in 2013. This article discusses some of the top legislative issues affecting financial institutions. Some of these issues pertain to financial exploitation, reciprocal deposit placement services, worthless check remedies, and predatory lending law changes.
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Record #:
30474
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The interplay between interest deductions and the calculation of net operating losses presents a particular problem in some states. North Carolina banks operating in Maryland may not be getting the full benefit of the deduction for interest on federal obligations to which they are entitled. This article provides an example of how a state’s interpretation of its tax laws can adversely affect a North Carolina bank.
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Record #:
31301
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The State of North Carolina has taken steps to make the state an attractive place for retirees, in financial terms. Under current state laws, retirees get a big break when income tax time comes around through generous exemptions. This article discusses some of these state income tax exemptions and Social Security benefits.
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