N.C. Gen. Stat. 59-1106(a) lists an annual report fee only 'for a limited liability limited partnership' (item (22)); the annual-report obligation attaches only to RLLPs and LLLPs via G.S. 59-84.4 and 59-210(g) · source↗ (opens the official source)
Provenance - North Carolina fee schedule○Pending review
71 of 75 fee datums on this page are verified against the agency's own published schedule or statute (2026-09-04); the rest are marked pending review in the Status column - portal-surcharge components no official page states, values the official source contradicts (held for a correction package), or sources that could not be reached.
Values were first corroborated across independent internal records; verified cells now also carry the agency's own published schedule or statute as their authority, which is what promotion to verified requires.
Cost position
Ranked 44 of 54 on first-year state
filing cost, at $331.00 against a national median
of $185.00.
Recurring annual cost $203.
See the full ranking.
Where North Carolina sits among its neighbours in the first-year cost ranking (USD)Show all 54 jurisdictionsThe full ranking with North Carolina highlighted (USD)
Registered-agent statutes, quoted verbatim
The one section on this page that clears the publication gate in full. 10 citations, verified, quoted from the official code with every elision marked.
N.C. Gen. Stat. § 55D-30
◎Verified
Filings, Names, and Registered Agents for Corporations, Nonprofit Corporations, and Partnerships (N.C. Gen. Stat. ch. 55D) · applies to
corporations and LLCs
Registered office and registered agent required.(a) Each domestic corporation, nonprofit corporation, limited liability company, limited partnership, and limited liability partnership, each foreign limited liability partnership maintaining a statement of foreign registration, and each foreign corporation, nonprofit corporation, limited liability company, and limited partnership authorized to transact business or conduct affairs in this State must continuously maintain in this State: (1) A registered office that may be the same as any of its places of business or any place where it conducts affairs; and (2) A registered agent, who must be: a. An individual who resides in this State and whose business office is identical with the registered office; b. A domestic corporation, nonprofit corporation, or limited liability company whose business office is identical with the registered office; or c. A foreign corporation, foreign nonprofit corporation, or foreign limited liability company authorized to transact business or conduct affairs in this State whose business office is identical with the registered office.
Filings, Names, and Registered Agents for Corporations, Nonprofit Corporations, and Partnerships (N.C. Gen. Stat. ch. 55D) · applies to
corporations and LLCs
Registered office and registered agent required.(b) The sole duty of the registered agent to the entity is to forward to the entity at its last known address any notice, process, or demand that is served on the registered agent.
North Carolina Limited Liability Company Act (N.C. Gen. Stat. ch. 57D) · applies to
LLCs
(a) One or more persons may cause an LLC to be formed by delivering executed articles of organization to the Secretary of State for filing in accordance with this Chapter and Chapter 55D of the General Statutes. [...] (b) An LLC is formed at the time the articles of organization filed by the Secretary of State become effective. Filing of the articles of organization by the Secretary of State is conclusive proof that all conditions to the formation of the LLC have been satisfied except in a proceeding by the State to cancel or revoke the articles of organization or involuntarily dissolve the LLC.
North Carolina Business Corporation Act (N.C. Gen. Stat. ch. 55) · applies to
corp
(a) The articles of incorporation must set forth: (1) A corporate name for the corporation that satisfies the requirements of G.S. 55D-20 and G.S. 55D-21; (2) The number of shares the corporation is authorized to issue and any other information required by G.S. 55-6-01; (3) The street address, and the mailing address if different from the street address, of the corporation's initial registered office, the county in which the initial registered office is located, and the name of the corporation's initial registered agent at that address; [...] (4) The name and address of each incorporator.
North Carolina Limited Liability Company Act (N.C. Gen. Stat. ch. 57D) · applies to
LLCs
(a) Excluding professional limited liability companies governed by G.S. 57D-2-02, each LLC and each foreign LLC authorized to transact business in this State must deliver to the Secretary of State for filing annual reports on a form prescribed by, and in the manner required by, the Secretary of State and as otherwise provided in subsection (b) of this section. Each annual report must specify the year for which the report applies and provide the information required by this subsection.
North Carolina Business Corporation Act (N.C. Gen. Stat. ch. 55) · applies to
corp
(a) Requirement. - Except as provided in subsections (a1) and (a2) of this section, each domestic corporation and each foreign corporation authorized to transact business in this State shall deliver an annual report directly to the Secretary of State in electronic form or in paper form as prescribed by the Secretary of State under this section. [...] (c) Due Date. - An annual report is due by the fifteenth day of the fourth month following the close of the corporation's fiscal year.
North Carolina Limited Liability Company Act (N.C. Gen. Stat. ch. 57D) · applies to
LLCs
(a) The Secretary of State may administratively dissolve an LLC if the Secretary of State determines that the LLC has done any of the following: (1) The LLC has not paid within 60 days after they are due any penalties, fees, or other payments due under this Chapter. (2) The LLC does not deliver its annual report to the Secretary of State on or before the 60th day after it is due. (3) The LLC has been without a registered agent or registered office in this State for 60 days or more. [...]
North Carolina Business Corporation Act (N.C. Gen. Stat. ch. 55) · applies to
corp
The Secretary of State may commence a proceeding under G.S. 55-14-21 to dissolve administratively a corporation if: (1) The corporation does not pay within 60 days after they are due any penalties, fees, or other payments due under this Chapter; (2) The corporation is delinquent in delivering its annual report; (3) The corporation is without a registered agent or registered office in this State for 60 days or more; [...]
Filings, Names, and Registered Agents for Corporations, Nonprofit Corporations, and Partnerships (N.C. Gen. Stat. ch. 55D) · applies to
corporations and LLCs
(a) In addition to the requirements of any other applicable section of the General Statutes: (1) The name of a corporation must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.". (2) The name of a limited liability company must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company". [...]
Filings, Names, and Registered Agents for Corporations, Nonprofit Corporations, and Partnerships (N.C. Gen. Stat. ch. 55D) · applies to
corporations and LLCs
(b) Except as authorized by subsection (c) of this section, the name of an entity subject to this section, including a fictitious name for a foreign entity, must be distinguishable upon the records of the Secretary of State from: (1) The name of a domestic corporation, nonprofit corporation, limited liability company, limited partnership, or registered limited liability partnership, or of a foreign corporation, foreign nonprofit corporation, foreign limited liability company, or foreign limited partnership authorized to transact business or conduct affairs in this State [...]
Administrative Dissolution. Being without a registered agent or registered office for 60 days or more, or failing to notify the Secretary of State within 60 days of an agent change, resignation, or office discontinuance, is a ground for administrative dissolution (corporations) after written notice and a 60-day cure period. LLC parallel: G.S. 57D-6-06(a)(3)-(4).
Reinstatement Fee. An administratively dissolved corporation may apply for reinstatement; the application fee is $100. Reinstatement relates back to the dissolution date, but the entity may have to change its name if it became unavailable.
Other. Name exposure after administrative dissolution: the dissolved entity's name is protected for five years after administrative dissolution, but reinstatement may require a name change if another entity took a non-distinguishable name (see § 55-14-22(a1)).
Dollar amounts named in the registered-agent statutes
What
Amount
Status
Fee collected each time process is served on the Secretary of State (recoverable as costs by a prevailing party)
$10
○Pending review
Application for reinstatement following administrative dissolution (corporation)
$100
○Pending review
Corporation's statement of change of registered agent or registered office
$5
○Pending review
Designation of registered agent or registered office (corporation; same $5 fee appears in the ch. 57D LLC fee schedule)
$5
○Pending review
11 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
Governance rules
7 governance rules are recorded for North Carolina - the organizational and annual meetings, action by written consent, and whether bylaws or an operating agreement are mandatory. Each verified rule links to the statutory text it was verified against, quoted verbatim below.
Organizational meeting required · applies to
corporations ·
yes
the initial directors shall hold an organizational meeting at the call of a majority of the directors to complete the organization of the corporation by appointing officers, adopting bylaws, and carrying on any other business
Annual meeting required · applies to
corporations ·
yes
A corporation shall hold a meeting of shareholders annually at a time stated in or fixed in accordance with the bylaws... The failure to hold an annual meeting... does not affect the validity of any corporate action.
Action by written consent allowed · applies to
corporations ·
yes
For corporations incorporated on or after October 1, 2023... if not prohibited by the articles of incorporation of a corporation that is not a public corporation... by shareholders having not less than the minimum number of votes
Management decisions approved by a majority of the managers are controlling. The managers may make management decisions without a meeting and without notice.
N.C. Gen. Stat. §§ 57D-3-20(b), 57D-3-03
◎Verified
Action by written consent allowed · applies to
LLCs ·
yes
The managers may make management decisions without a meeting and without notice... The approval of all members is required to... Adopt or amend an operating agreement.
County Register of Deeds (NOT the Secretary of State). One certificate filed in any one county of operation may designate one, several, or all 100 NC counties. The NC Secretary of State maintains a statewide searchable ABN database (sosnc.gov/online_services/assumed_name/search) but accepts no filings.
State fee
n/a (no state-level filing; the county Register of Deeds fee is statutorily uniform statewide: $26 for the first 15 pages + $4 each additional page, per NCGS 161-10(a)(1) 'instruments in general')
Term
Perpetual - effective upon filing and remains in effect until withdrawn (no expiration). Legacy pre-12/1/2017 filings expired 12/1/2022 unless refiled under the new Article 14A.
Renewal
None. No renewal filing or fee. Instead, an Amendment must be filed within 60 days of any change in the certificate information ($26); Withdrawal on ceasing use ($26). Rowan County (and some others) require a separate amendment/withdrawal form (and fee) per business name even though the original certificate could carry up to 5 names.
The register of deeds of the county where the person is or will be engaged in business (one county filing covers multi-county operations). The register of deeds transmits a scanned image and index data to the Secretary of State, which maintains a centralized, statewide searchable online database.
Term and renewal
The certificate has no expiration: it is effective upon filing and remains in effect until withdrawn. A certificate of amendment must be filed within 60 days after any change in the required information. Certificates filed under the former Article 14 expired December 1, 2022.
Name restrictions
An assumed business name may not include entity-indicator terms the filer is not entitled to: 'corporation,' 'incorporated,' 'corp.,' or 'inc.' unless a Chapter 55/55A corporation; 'limited liability company,' 'L.L.C.,' or 'LLC' unless an LLC organized under Chapter 55D; 'limited partnership,' 'L.P.,' or 'LP' unless a Chapter 59 limited partnership; and LLP/RLLLP designators unless organized or registered as such under Chapter 59.
Assumed names for registered entities
Registered entities adopt assumed names through the same county register-of-deeds certificate under Article 14A, which Chapter 55D leaves undisturbed. Separately, a foreign corporation, nonprofit, LLC, LP, or LLP whose real name is unavailable in North Carolina may use a fictitious name to obtain its certificate of authority by delivering to the Secretary of State a copy of the resolution adopting the fictitious name; the fictitious name must be distinguishable on the Secretary of State's records, and a fictitious name for a foreign entity may also be reserved under G.S. 55D-23.
Penalties
Signing a certificate known to be false in any material respect, with intent that it be delivered to the register of deeds for filing, is a Class 1 misdemeanor. A person who fails to file a required assumed business name certificate or certificate of amendment 'is liable to any person injured by the failure for the reasonable expenses, including attorneys' fees, incurred by the person in ascertaining, for a reasonable purpose, the information required to be stated' in the certificate.
No state-level fee. The county Register of Deeds fee is uniform statewide: $26 for the first 15 pages plus $4 per additional page (N.C.G.S. § 161-10(a)(1)).
Publication: no newspaper-publication requirement appears in Article 14A as captured; absence not separately citeable
County filing offices and fees
100 county records held for North Carolina
County
Fee
Detail
Status
Alamance County
26
Fee Schedule: General Instruments $26 (Pages 1-15), $4 each additional page after 15; +$25 non-standard document; +$10 multiple documents. ABN page: only cash a
◎Verified
Alexander County
26
Deeds & Instruments in General first 15 pages $26.00, extra pages $4.00; Nonstandard Document $25.00; Document w/Multiple Instruments $10.00 each (fee sched
◎Verified
Alleghany County
26
Instruments except deeds of trust/mortgages $26.00 first 15 pages, $4 each additional; Deeds of Trust $64 first 35 pages; Multiple instruments $10; Non-Standard
◎Verified
Anson County
26
○Pending review
Ashe County
26
Instruments in General $26.00 first 15 pages, $4.00 each additional page (effective 10/01/2011).
◎Verified
Avery County
26
All other instruments (excluding UCCs, Plats, Satisfactions) $26.00 first 15 pages plus $4.00 each additional page; +$2.00 per name over 20 indexed parties; Non
◎Verified
Beaufort County
26
$26.00 first 15 pages; $4.00 each additional page over 15; online filing carries additional convenience/processing fees.
◎Verified
Bertie County
26
Instruments except deeds of trust and mortgages $26.00 first 15 pages, $4.00 each additional page (Uniform Fee Schedule effective October 1, 2011); multi-instru
◎Verified
Bladen County
26
Deeds and all General Instruments (effective 10/1/2011) $26.00 first 15 pages, $4.00 each additional page; Non-Standard Document $25.00 plus recording fee.
◎Verified
Brunswick County
26 first 15 pages + 4 per additional page
$26.00 first 15 pages and $4.00 each additional page; additional charge if N.C. Recording Standards not met.
◎Verified
Buncombe County
26
$26 for each document; $25 non-standard fee if margins not met; payment by credit/debit, personal check, money order, cash.
$26 payable in cash, check or money order only; documents recorded Mon-Fri 8 am to 4:30 pm.
◎Verified
Caldwell County
26
○Pending review
Camden County
26
All other documents $26 first 15 pages; $4 each extra page (fees effective October 1, 2016); Multi-Document +$10; Non-Standard Document $25; online ABN filing v
◎Verified
Carteret County
26
General Instruments $26 for the first 15 pages (fees effective Oct 1, 2019); electronic ABN recording $26 plus $15 service/convenience fee; Nonstandard Document
◎Verified
Caswell County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional (fees effective 10-01-2011 per G.S. 161-10); Non-Standard Document $25.00; additio
General Documents $26 first 15 pages (+$4 each additional per fee table); Non-Standard Document additional $25 per document; Excessive Recording Data $2 per par
◎Verified
Davidson County
26
$26.00; cash or local check accepted.
◎Verified
Davie County
26
○Pending review
Duplin County
26
Instruments in General $26 first 15 pages, $4 each additional page over 15; Multiple Instruments $10 each additional; Non-standard document fee $25; debit/credi
◎Verified
Durham County
26
$26 per certificate; up to five business names per certificate; payment by cash, certified check, money order, trust account check.
◎Verified
Edgecombe County
26
Instruments in General $26.00 for 1st 15 pages, $4.00 each additional page after 15; Nonstandard Document $25.00 + recording fee.
◎Verified
Forsyth County
26
$26.00 filing fee; up to five business names on one form; in person, by mail, or e-filed.
◎Verified
Franklin County
26
$26.00; business check, money order or cash.
◎Verified
Gaston County
26
$26 in person; online Assumed Name portal adds vendor fees.
◎Verified
Gates County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; +$2.00 each party over 20; Non-Standard Document $25.00.
◎Verified
Graham County
26
Instruments except Deeds of Trust and Mortgages $26 first 15 pages, $4 each additional page (effective 10-1-2011); Nonstandard document +$25; additional indexed
◎Verified
Granville County
26
Miscellaneous Documents $26 for the first 15 pages plus $4 for each additional page.
◎Verified
Greene County
26
○Pending review
Guilford County
26 first 15 pages + 4 per additional page
Deeds and ALL other documents $26 first 15 pages plus $4 each additional page; +$2 each party over 20; Nonstandard Documents +$25; certified copies $5 first pag
◎Verified
Halifax County
26
○Pending review
Harnett County
26 in person/by mail; 41 online (File My Business Name)
$26.00 in person/by mail; $41.00 online via File My Business Name (includes vendor fee).
◎Verified
Haywood County
26 first 15 pages + 4 per additional page
Instruments except deeds of trust and mortgages $26 first 15 pages, $4 each additional page; Nonstandard document $25; Multiple instruments as one $10 each; add
◎Verified
Henderson County
26 first 15 pages + 4 per additional page
○Pending review
Hertford County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional page; multiple instruments +$10.
◎Verified
Hoke County
26 first 15 pages + 4 per additional page
○Pending review
Hyde County
26 first 15 pages + 4 per additional page
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; Non-Standard Document $25.00.
◎Verified
Iredell County
26 first 15 pages + 4 per additional page
Doing Business As (DBA)/Assumed Name $26; General Instruments $26 first 15 pages, $4 each additional page; Non-Standard Document $25.
◎Verified
Jackson County
26
Assumed Names and other general instruments $26 first 15 pages, $4 each additional page.
◎Verified
Johnston County
26
$26 payable in cash, check or credit card in person, or by mail with check/money order for $26; statutory rate $26 first 15 pages + $4 each additional page (G.S
◎Verified
Jones County
26
$26.00 first 15 pages, $4.00 each additional page
◎Verified
Lee County
26
$26.00 first 15 pages, $4.00 each additional page (instruments except deeds of trust/mortgages); $25 nonstandard document surcharge; $10 each additional instrum
◎Verified
Lenoir County
26
○Pending review
Lincoln County
26
$26 first 15 pages, $4 each additional page; accepts cash, certified/business checks, money orders, debit/credit
◎Verified
Macon County
26
$26.00 first 15 pages, $4.00 each additional page; cash, personal check or money order payable to Register of Deeds
◎Verified
Madison County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; $25 nonstandard document; $10 each additional instrument
◎Verified
Martin County
26
$26 first 15 pages, $4 each page over 15; $10 each additional instrument in a multi-instrument document
◎Verified
McDowell County
26
First 1-15 pages $26; each additional page $4
◎Verified
Mecklenburg County
26 for one-page ABN document + 4 each additional page
Deeds and Instruments in General $26.00 (first 15 pages); $10 additional per extra instrument
◎Verified
Moore County
26 first 15 pages + 4 per additional page
$26 first 15 pages, $4 each additional page; online filing via Moore.filemybusinessname.com totals $41.00 incl. convenience/processing fees
◎Verified
Nash County
26
Instruments in general (first 15 pages) $26.00; $10.00 each additional instrument filed as one
◎Verified
New Hanover County
26
$26.00 to record the Assumed Name Registration form
◎Verified
Northampton County
26
One-time $26.00 registration fee; up to five business names on one form for the single $26 fee; no renewal fee
◎Verified
Onslow County
26
$26 to record the assumed name form; documents not meeting NC recording standards (e.g. double-sided) cost an extra $25
◎Verified
Orange County
26
$26 recording fee; online filing adds a $15 convenience fee (avoidable by filing in person in Hillsborough)
◎Verified
Pamlico County
26
Instruments in general $26.00 up to first 15 pages, $4.00 each additional page; $10 each additional instrument; $2 each indexed name over 20
◎Verified
Pasquotank County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; $25 nonstandard document; $10 additional per extra instrument
◎Verified
Pender County
26
○Pending review
Perquimans County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; $25 nonstandard document; $10 additional instrument; $2 per party over 20
◎Verified
Person County
26
○Pending review
Pitt County
26 first 15 pages + 4 per additional page
$26 first 15 pages, $4 each additional page (instruments excluding deeds of trust/mortgages)
◎Verified
Polk County
26
○Pending review
Randolph County
26 first 15 pages + 4 per additional page
$26 first 15 pages, $4 each additional page
◎Verified
Richmond County
26
All instruments in general, 1st thru 15 pages $26.00; additional multi-instrument filing $10.00
◎Verified
Robeson County
26 first 15 pages + 4 per additional page
$26.00 to record an assumed name
◎Verified
Rockingham County
26 first 15 pages + 4 per additional page
Instruments in general $26.00 first 15 pages; $10 each additional instrument; $2 each party over 20
◎Verified
Rowan County
26
$26.00 check or cash; up to 5 names on an initial filing; amendment or withdrawal is a separate form and separate $26.00 fee per business name
~$26 in person; ~$41 via the electronic filing partner site
◎Verified
Stanly County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; $10 additional per extra instrument
◎Verified
Stokes County
26
$26.00 recording fee for the Assumed Business Name Certificate (also amendment/withdrawal forms)
◎Verified
Surry County
26
$26.00 recording fee for the Assumed Name (DBA) form
◎Verified
Swain County
26
Instruments except deeds of trust and mortgages $26 first 15 pages, $4 each additional page; multiple instruments as one $10 each
◎Verified
Transylvania County
26
Deeds and other documents 1 through 15 pages $26; additional (multi-instrument) $10
◎Verified
Tyrrell County
26
Deeds and Instruments in General $26.00 (first 15 pages); $10 additional per extra instrument
◎Verified
Union County
26 first 15 pages + 4 per additional page
$26 filing fee for an assumed name; general recording rate $26.00 first 15 pages + $4.00 per page thereafter
◎Verified
Vance County
26
Instruments in general $26.00 up to 15 pages; subsequent instrument reference $10.00 each
◎Verified
Wake County
26
$26 to record, amend or withdraw an assumed name; eRecording via Tyler Portico
◎Verified
Warren County
26
Deeds and all general instruments $26.00 first 15 pages; $10.00 each additional instrument
◎Verified
Washington County
26
Deeds and Instruments in General $26.00 first 15 pages, $4.00 each additional; $25 nonstandard document; $10 additional reference
◎Verified
Watauga County
26
$26.00 to record the Assumed Business Name form; fee schedule: deeds and instruments in general $26.00 first 15 pages / $4.00 each additional
◎Verified
Wayne County
26 first 15 pages + 4 per additional page
All general instruments 1-15 pages $26; additional pages after 15 $4 each
◎Verified
Wilkes County
26
$26.00 recording fee for the Assumed Name (DBA) form; fee schedule: real estate instruments $26 first 15 pages, $4 each additional
◎Verified
Wilson County
26
○Pending review
Yadkin County
26
General documents 1st page through page 15 $26.00; each additional page $4.00; deeds of trust $64.00; $2.00 each additional name over 20
◎Verified
Yancey County
26
Assumed Names (DBA) $26.00; deeds and general documents $26.00 first 15 pages, $4.00 each additional; $25 nonstandard document fee
◎Verified
Common questions
Where do I file an assumed business name (DBA) in North Carolina?
With the register of deeds of the county where you are or will be engaged in business. Under G.S. 66-71.4(a), if you do business in multiple counties, filing is required in only one of them, and the certificate can list every county where the name will be used. The Secretary of State maintains a statewide searchable online database of all filings (G.S. 66-71.9).
Do corporations and LLCs have to register assumed names in North Carolina too?
Yes. The Act defines 'person' to include corporations, LLCs, limited partnerships, LLPs, trusts, and other entities (G.S. 66-71.3(2)), and defines an entity's assumed business name as any name other than the name stated in its organizational documents filed with the Secretary of State (G.S. 66-71.3(1)).
Does registering an assumed business name give me exclusive rights to it in North Carolina?
No. G.S. 66-71.12(b) states that 'compliance with this Article does not confer any exclusive rights to the use of an assumed business name in this State.'
Does a North Carolina assumed business name certificate expire?
No. Under G.S. 66-71.12(a) it is effective upon filing and remains in effect until withdrawn. A certificate of amendment must be filed within 60 days after any change in the required information (G.S. 66-71.7). One certificate may cover up to five assumed business names of the same person (G.S. 66-71.4(b)).
Recurring entity-level tax
Franchise Tax ('annual franchise or privilege tax')
N.C.G.S. § 105-122(a): 'An annual franchise or privilege tax is imposed on a corporation doing business in this State' · source↗ (opens the official source)
Administering agency
North Carolina Department of Revenue (reported on the corporate income tax return, Form CD-405 / CD-401S)
net worth - apportioned net worth (GAAP total assets minus total liabilities, with depreciation and related-party-debt adjustments), single-base for taxable years beginning on or after 1/1/2023 (pre-2023 three-prong greatest-of base repealed)
N.C.G.S. § 105-122(d2): 'In no event may the tax imposed by this section be less than two hundred dollars ($200.00).' NCDOR: 'The minimum franchise tax is $200.' · source↗ (opens the official source)
Due date
15th day of the 4th month following the end of the corporation's income year (April 15 for calendar-year filers), with the corporate income tax return; the franchise tax reported is for the coming privilege year (prepaid character, G.S. 105-114(a3))
true - domestic and foreign C and S corporations doing business in NC (holding companies have their own schedule with a $150,000 cap, G.S. 105-120.2)
LLCs
false for default classification; true only if the LLC elects to be taxed as a corporation under the Code (then taxed as the corresponding C or S corp)
The tax does not reach LLCs - a positive finding in the record.
Stored as a delta against the federal baseline:
4 days this state closes that the
federal government does not, and 3 federal
holidays its filing office works through.
North Carolina 2026 closure delta
Date
Day
Filing office
2026-02-16
Washington's Birthday (Presidents Day)
OPEN - federal holiday not observed
2026-04-03
Good Friday
Filing office closed
2026-06-19
Juneteenth
OPEN - federal holiday not observed
2026-10-12
Columbus Day
OPEN - federal holiday not observed
2026-11-27
Day after Thanksgiving
Filing office closed
2026-12-24
Christmas Eve (Christmas 3-day block)
Filing office closed
2026-12-28
Christmas third day
Filing office closed
Provenance - North Carolina 2026 closures◎Verified
Citation withheld: this record did not clear the publication gate.
12 restricted entity-name word entries
are recorded for North Carolina - 1 prohibited outright,
the rest requiring an agency's consent or licensure before the word may appear in a name.
Governing law: NCGS 55D-20, 55D-21 (name requirements, all filing entities) - generic; word restrictions via 18 NCAC 04 .0502 and industry statutes.
North Carolina restricted entity-name words
Treatment
Word or phrase
Authority
Citation
Status
Consent required
bank / banker / banking
North Carolina Commissioner of Banks
NCGS 53C-1-3(b) (restriction on unauthorized use of 'bank' and similar terms in a name); NC SOS name-feasibility manual: cannot use without permission from the Commissioner of Banks
◎Verified
Consent required
Trust
North Carolina Commissioner of Banks
NCGS 53C-1-3(b) ('trust company' and words of similar import); NC SOS name-feasibility manual
NC Board of Architecture (via Chapter 55B compliance)
18 NCAC 04 .0502(c): not allowed in a corporate name unless organized under G.S. Chapter 55B or foreign corporation complying with G.S. 55B-16, unless modified to indicate activity other than architecture (G.S. 83A-1(7)) or landscape architecture (G.S. 89A-1(c))
◎Verified
License required
certified public accountant / CPA (and abbreviations)
NC State Board of CPA Examiners
NCGS 93-4; 93-5, per NC SOS name-feasibility manual (documentation of qualification required)
◎Verified
License required
engineer / engineering (or derivatives)
NC Board of Examiners for Engineers and Surveyors (via Chapter 55B professional-corporation compliance)
18 NCAC 04 .0502(a): 'The words "engineer" or "engineering" or their derivatives shall not be included in the corporate name ... unless it is organized pursuant to G.S. Chapter 55B or, if it is a foreign corporation, unless it complies with G.S. 55B-16', unless modified to indicate activity other than the practice of engineering as defined in G.S. 89C-3(b)
◎Verified
License required
pharmacy / prescription drug / drug / prescription / Rx / apothecary
NC Board of Pharmacy
NCGS 90-85.21B, per NC SOS name-feasibility manual (documentation of qualification required)
◎Verified
License required
surveyor / survey / surveying (or derivatives)
NC Board of Examiners for Engineers and Surveyors (via Chapter 55B compliance)
18 NCAC 04 .0502(b): not allowed in a corporate name unless organized under G.S. Chapter 55B or foreign corporation complying with G.S. 55B-16, unless modified to indicate activity other than land surveying as defined in G.S. 89C-3(7)
◎Verified
Prohibited
Realtor
18 NCAC 04 .0502(f): 'The corporate name for a business corporation shall not contain the word "realtor."'
◎Verified
Restricted
cooperative / co-op
NC Secretary of State
NCGS 54-139; 18 NCAC 04 .0502(d): 'The word "co-op" shall not be included in a corporate name in which the use of the word "cooperative" is prohibited by G.S. 54-139.'
◎Verified
Restricted
Insurance
NC Secretary of State
18 NCAC 04 .0502(g): 'The corporate name for a business corporation shall not contain the word "insurance" followed directly by a corporate ending or the word "insurance" followed directly by a geographical designation and a corporate ending.'
◎Verified
Restricted
Mutual
NC Secretary of State
NCGS 54-112, per NC SOS name-feasibility manual: 'may not be used unless formed under Article 16 of Chapter 54'
◎Verified
Restricted
Wholesale
NC Secretary of State (Corporations Attorney)
18 NCAC 04 .0502(e): articles containing 'wholesale' will not be filed, unless the purpose clause clearly excludes retail sales, without written assurance by the principals or their attorney that the corporation shall comply with G.S. 75-29
● accepted · ○ not accepted · ? unknown or conditional (hover for the recorded condition). Channel data covers 54 jurisdictions (2026-08-15 wave). Source links render on verified rows only.
Contact the filing office
Verified against the agency's own contact page
2026-08-13 - office hours: Monday - Friday 8:00 am - 5:00 pm.
Source links render on verified rows only.
Where to search North Carolina's UCC (Article 9) financing statements, on what terms, and what the office charges to file one. Verified against the filing office's own pages 2026-09-11. UCC division contacts are listed with the other filing-office contacts above.
UCC records - North Carolina◎Verified
Filing office
North Carolina Department of the Secretary of State - Uniform Commercial Code Section
Filing-office statute
N.C. Gen. Stat. 25-9-501 (Filing offices) - 'The office of the Secretary of State' in all cases other than real-property-related filings; read at https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_25/GS_25-9-501.html
Online search free. Written UCC-11 search by the Section: '$38.00 per Debtor name (plain certification)'; '$38.00 + $10.00 per Debtor name (gold seal certification)'. After results: 'Copies - $2.00 per page (or print copies for no fee online)'; 'Certified copies - $10.00 + $2.00 per UCC page (gold seal certification)'.
Filing images online
Yes, free: 'Copies - $2.00 per page (or print copies for no fee online)'.
$30 filed electronically (unlimited pages) plus a $3 processing fee when paid by credit card or $2 when paid by ACH; by mail $38 for 1 to 2 pages, $45 for 3 to 10 pages, and $45 plus $2 per additional page over 10 pages
Filing channels
online or paper; E-Filing online through the sosnc.gov UCC online service (account login at www.sosnc.gov/online_services/uniform_commercial_code); US Mail to the Uniform Commercial Code Section, P.O. Box 29626, Ralei
Filing expedite
No expedited filing service is offered; online filings are filed immediately and hand-delivered or mailed filings are filed within 72 hours
UCC-3 amendments, as the office states the fees
Same per-record fee as any UCC record: $30 filed electronically (plus $3 credit-card or $2 ACH processing fee, unlimited pages) or, by mail, $38 for 1 to 2 pages, $45 for 3 to 10 pages and $2 per page over 10. No separate UCC-3 line is published and terminations are not free
Effective for
5 years from filing - N.C.G.S. 25-9-515(a)
Bulk data
published bulk-data program - $750.00 one-time initial setup fee
Whether North Carolina requires a general state-level business license, and on what terms. A "None" is a verified finding cited to the agency's own pages, not a gap. Which of the state's filings ask for an industry code is in the next section.
State business license - North Carolina◎Verified
General state license
None - the state issues no general business license; licensing is occupation-specific and local
Where a new business registers
North Carolina Department of Revenue (business registration for withholding / sales and use tax); no general-license issuer exists agency page↗ (opens the official source)
county and city licenses - (a) A city may by ordinance, subject to the general law of the State, regulate and license occupations, businesses, trades, professions, and forms of amusement or entertainment and prohibit those that may be inimical to the public health, welfare, safety, order, or convenience.
Which of North Carolina's business filings ask the filer for an industry classification, and in what form. "No industry information" is a positive finding cited to the form. Where the state uses its own category list and the list was captured, it is expandable below. The NAICS and SIC reference lists are on their own page.
Industry code on North Carolina filings, 7 of 7 rows verified
Filing
Entity scope
Asks for
Required
Where on the form
Source
Formation
domestic business corporation
no industry information
not asked
Form B-01 - no NAICS/SIC/industry field; item 8 optional purpose attachment
North Carolina has 100 county-equivalents: 100 countyies. Names and codes are the U.S. Census Bureau's (2020 national county codes); county seats and official sites are not yet published here.
All 100 county-equivalents
North Carolina county-equivalents
Name
Type
FIPS
Note
Alamance County
county
37001
Alexander County
county
37003
Alleghany County
county
37005
Anson County
county
37007
Ashe County
county
37009
Avery County
county
37011
Beaufort County
county
37013
Bertie County
county
37015
Bladen County
county
37017
Brunswick County
county
37019
Buncombe County
county
37021
Burke County
county
37023
Cabarrus County
county
37025
Caldwell County
county
37027
Camden County
county
37029
Carteret County
county
37031
Caswell County
county
37033
Catawba County
county
37035
Chatham County
county
37037
Cherokee County
county
37039
Chowan County
county
37041
Clay County
county
37043
Cleveland County
county
37045
Columbus County
county
37047
Craven County
county
37049
Cumberland County
county
37051
Currituck County
county
37053
Dare County
county
37055
Davidson County
county
37057
Davie County
county
37059
Duplin County
county
37061
Durham County
county
37063
Edgecombe County
county
37065
Forsyth County
county
37067
Franklin County
county
37069
Gaston County
county
37071
Gates County
county
37073
Graham County
county
37075
Granville County
county
37077
Greene County
county
37079
Guilford County
county
37081
Halifax County
county
37083
Harnett County
county
37085
Haywood County
county
37087
Henderson County
county
37089
Hertford County
county
37091
Hoke County
county
37093
Hyde County
county
37095
Iredell County
county
37097
Jackson County
county
37099
Johnston County
county
37101
Jones County
county
37103
Lee County
county
37105
Lenoir County
county
37107
Lincoln County
county
37109
McDowell County
county
37111
Macon County
county
37113
Madison County
county
37115
Martin County
county
37117
Mecklenburg County
county
37119
Mitchell County
county
37121
Montgomery County
county
37123
Moore County
county
37125
Nash County
county
37127
New Hanover County
county
37129
Northampton County
county
37131
Onslow County
county
37133
Orange County
county
37135
Pamlico County
county
37137
Pasquotank County
county
37139
Pender County
county
37141
Perquimans County
county
37143
Person County
county
37145
Pitt County
county
37147
Polk County
county
37149
Randolph County
county
37151
Richmond County
county
37153
Robeson County
county
37155
Rockingham County
county
37157
Rowan County
county
37159
Rutherford County
county
37161
Sampson County
county
37163
Scotland County
county
37165
Stanly County
county
37167
Stokes County
county
37169
Surry County
county
37171
Swain County
county
37173
Transylvania County
county
37175
Tyrrell County
county
37177
Union County
county
37179
Vance County
county
37181
Wake County
county
37183
Warren County
county
37185
Washington County
county
37187
Watauga County
county
37189
Wayne County
county
37191
Wilkes County
county
37193
Wilson County
county
37195
Yadkin County
county
37197
Yancey County
county
37199
Other records held
Other records held for North Carolina
Record
Value
Status
State trademark registration
$75 per class, 10 year term, $35 renewal
○Pending review
Change of registered agent
$5
○Pending review
Who must be named in public filings
Formation: articles require registered agent + registered office street/mailing address and county (GS 55D-30; 57D-2-21; 55-2-02); organizer signs; no member/shareholder list required at formation. Annual reports force onto public record: corp - principal OFFICERS plus principal office address/phone and nature of busin
○Pending review
These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.