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It collects state taxes and administers tax legislation. It also researches taxation and supervises property assessing in the state. [6] It is led by the Secretary of Revenue. Appointed by the governor, the secretary is an ex officio member of the State Tax Review Board and the North Carolina Local Government Commission.
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed".
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
Article III, Section 7, of the Constitution of North Carolina stipulates the popular election of the state auditor every four years. [17] Unlike most of the 18 other states with an elected auditor, North Carolina does not require candidates for the office to be Certified Public Accountants. [18] The office holder is not subject to term limits.
The Schedule K-1 Tax Form Explained - File IRS tax form Schedule K-1 to report your income from "Pass-through entities," such as S corporations, estates, and LLCs. Learn more about when and how to ...
UPC — Uniform Probate Code; U.S. — United States Reports (beginning with v. 502 (1991)) [6] USC — United States Code (A free website for the full text is at U.S. Code. This text is maintained by the U.S. Gov't Printing Office, but must be checked for revisions or amendments after its effective date.) USCA — United States Code Annotated
North Carolina is a Dillon's rule state, [41] and municipalities are only able to exercise the authority that the General Assembly or state constitution explicitly gives them. [33] All municipalities in North Carolina operate under either mayor-council governments or council-manager government , [ 33 ] with most using the latter. [ 32 ]
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