North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-130
43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014
Official textncleg.gov
Source: view the official text
In this article (40 sections)
- 105-130 · Short title
- 105-130 · 27 Expired
- 105-130 · 36, 105-130.37: Repealed by Session Laws 2013-316, s. 2.1(b),…
- 105-130 · 43, 105-130.44: Repealed by Session Laws 2013-316, s. 2.1(b),…
- 105-130.1 · Purpose
- 105-130.2 · Definitions
- 105-130.3 · Corporations
- 105-130.3A · Expired
- 105-130.3B · Expired pursuant to its own terms, effective for taxable…
- 105-130.3C · Repealed by Session Laws 2017-57, s. 38.5(c), effective…
- 105-130.4 · Allocation and apportionment of income for corporations
- 105-130.4A · Market-based sourcing for wholesale content distributors
- 105-130.4B · Market-based sourcing for banks
- 105-130.5 · Adjustments to federal taxable income in determining State…
- 105-130.5A · Secretary's authority to adjust net income or require a…
- 105-130.5B · Adjustments when State decouples from federal accelerated…
- 105-130.6 · Repealed by Session Laws 2011-390, s. 1, effective for…
- 105-130.6A · Repealed by Session Laws 2015-241, s. 32.13(e), effective…
- 105-130.7 · Repealed by Session Laws 2003-349, s. 1.1, effective…
- 105-130.7A · Royalty income reporting option
- 105-130.7B · Limitation on qualified interest for certain indebtedness
- 105-130.8 · Repealed by Session Laws 2014-3, s. 1.1(b), effective for…
- 105-130.8A · Net loss provisions
- 105-130.9 · Contributions
- 105-130.10 · Repealed by Session Laws 2015-241, s. 32.13(c), effective…
- 105-130.10A · Amortization of equipment mandated by OSHA
- 105-130.11 · Conditional and other exemptions
- 105-130.12 · Real estate investment trusts
- 105-130.13 · Repealed by Session Laws 1987 (Regular Session, 1988), c.…
- 105-130.14 · Corporations filing consolidated returns for federal…
- 105-130.15 · Basis of return of net income
- 105-130.16 · Returns
- 105-130.17 · Time and place of filing returns
- 105-130.18 · Repealed by Session Laws 2009-445, s. 7, effective August…
- 105-130.19 · When tax must be paid
- 105-130.20 · Federal determinations and amended returns
- 105-130.21 · Information at the source
- 105-130.22 · Repealed by Session Laws 2013-316, s. 2.1(b), effective…
- 105-130.23 · Repealed by Session Laws 1999-342, s. 1, effective for…
- 105-130.24 · Repealed by Session Laws 1983 (Regular Session, 1984), c.…