1927 public laws – Ch.80 Sec.210
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CHAPTER 80 AN ACT TO RAISE REVENUE The General Assembly of. North Carolina do enact: : ARTICLE I SCHEDULE A 4 INHERITANCE TAX
Franchise tax domestic corporations. Between the first day of May and the first day of July of every year, each domestic corporation except as otherwise provided herein, organized or doing business for profit under the laws of this State shall make a report in writing to the Commissioner of Revenue in such form as he may prescribe. Such report shall be signed and sworn to before an officer authorized to administer oaths, by the president, vice-president, secretary, treasurer or general manager of the corporation, and forwarded to the Commissioner of Revenue.