North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-106
Effect of change in name of firm
Official textncleg.gov
No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one or more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, or if there is change in ownership of less than a majority of the stock, if a corporation, the business shall be regarded as continuing. (1939, c. 158, s. 184.)
Source: view the official text
In this article (40 sections)
- 105-78 · Repealed by Session Laws 1979, c. 66
- 105-79 · Repealed by Session Laws 1979, c. 150, s. 4
- 105-80 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s.…
- 105-81 · Repealed by Session Laws 1947, c. 501, s. 2
- 105-82 · Repealed by Session Laws 1989, c. 584, s. 24
- 105-83 · Installment paper dealers
- 105-84 · Repealed by Session Laws 1979, c. 150, s. 5
- 105-85-thru-86 · Repealed by Session Laws 1996, Second Extra Session,…
- 105-87 · Repealed by Session Laws 1981, c. 6
- 105-88 · Loan agencies
- 105-89-thru-90 · Repealed by Session Laws 1996, Second Extra Session,…
- 105-90.1 · Repealed by Session Laws 1989 (Regular Session, 1990), c.…
- 105-91 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s.…
- 105-92 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1227
- 105-93 · Repealed by Session Laws 1979, c. 68
- 105-94 · Repealed by Session Laws 1947, c. 501, s. 2
- 105-95 · Repealed by Session Laws 1947, c. 831, s. 2
- 105-96 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1231
- 105-97-thru-99 · Repealed by Session Laws 1996, Second Extra Session,…
- 105-100 · Repealed by Session Laws 1979, c. 64
- 105-101 · Repealed by Session Laws 1979, c. 85, s. 1
- 105-102 · Repealed by Session Laws 1981 (Regular Session, 1982), c. 1230
- 105-102.1 · Repealed by Session Laws 1996, Second Extra Session, c. 14,…
- 105-102.2 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-102.3 · Repealed by Session Laws 2015-241, s. 32.13(g), as amended…
- 105-102.4 · Repealed by Session Laws 1989, c. 584, s. 35
- 105-102.5 · Repealed by Session Laws 1996, Second Extra Session, c. 14,…
- 105-102.6 · Repealed by Session Laws 2015-286, s. 4.11(a), effective…
- 105-103 · Unlawful to operate without license
- 105-104 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-105 · Persons, firms, and corporations engaged in more than one…
- 105-106 · Effect of change in name of firm
- 105-107 · Repealed by Session Laws 1998-95, s. 12, effective July 1,…
- 105-108 · Property used in a licensed business not exempt from taxation
- 105-109 · Obtaining license and paying tax
- 105-109.1 · Repealed by Session Laws 1999-337, s. 16
- 105-110 · Repealed by Session Laws 1998-212, s. 29A.14(b)
- 105-111 · Repealed by Session Laws 2001-414, s. 2
- 105-112 · Repealed by Session Laws 1998-212, s. 29A.14(c)
- 105-113 · Repealed by Session Laws 1999-337, s. 17