Subchapter B - FRANCHISE TAX
- Section .0100 - GENERAL INFORMATION (§§ 5B.0101-.0103 — 5B.0108)
- Section .0200 - RAILROADS (§§ 5B.0201-.0202 — 5B.0203)
- Section .0300 - ELECTRIC: POWER: GAS: WATER AND SEWERAGE COMPANIES (§ 5B.0301-.0305)
- Section .0400 - PULLMAN: SLEEPING: CHAIR AND DINING CARS (§§ 5B.0401-.0402 — 5B.0403)
- Section .0500 - EXPRESS COMPANIES (§§ 5B.0501-.0502 — 5B.0503)
- Section .0600 - TELEGRAPH COMPANIES (§§ 5B.0601-.0602 — 5B.0603)
- Section .0700 - TELEPHONE COMPANIES (§ 5B.0701-.0704)
- Section .0800 - STREET TRANSPORTATION COMPANIES (§§ 5B.0801-.0802 — 5B.0803)
- Section .0900 - MUTUAL BURIAL ASSOCIATION (§§ 5B.0901-.0902 — 5B.0903)
- Section .1000 - GENERAL BUSINESS CORPORATIONS (§ 5B.1001-.1006)
- Section .1100 - CAPITAL STOCK: SURPLUS AND UNDIVIDED PROFITS BASE (§§ 5B.1101-.1103 — 5B.1115)
- Section .1200 - MULTISTATE CORPORATIONS (§ 5B.1201-.1202)
- Section .1300 - INVESTMENT IN TANGIBLE PROPERTIES IN NORTH CAROLINA BASE (§§ 5B.1301 — 5B.1310)
- Section .1400 - APPRAISED VALUATION OF TANGIBLE AND INTANGIBLE PROPERTY BASE (§§ 5B.1401 — 5B.1406)
- Section .1500 - CHANGE OF INCOME YEAR (§§ 5B.1501 — 5B.1502)
- Section .1600 - NEW CORPORATIONS (§ 5B.1601-.1602)
- Section .1700 - CORPORATIONS CONDITIONALLY OR PARTIALLY EXEMPT (§§ 5B.1701-.1702 — 5B.1704)