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North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-133

(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title

Official textncleg.gov

This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68.)

Last amended: 1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68.

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In this article (40 sections)
  1. 105-130.38 · Repealed by Session Laws 1996, Second Extra Session, c.…
  2. 105-130.39 · Repealed by Session Laws 2013-316, s. 2.1(b), effective…
  3. 105-130.40 · Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra…
  4. 105-130.41 · Repealed pursuant to the terms of former subsection (d) of…
  5. 105-130.42 · Recodified as §§ 105-129.35 through 105-129.37 by Session…
  6. 105-130.45 · Repealed by Session Laws 1999-333, s. 10, effective for…
  7. 105-130.46 · (See notes for expiration date) Credit for manufacturing…
  8. 105-130.47 · Repealed pursuant to former subsection (k) of this…
  9. 105-130.48 · Repealed pursuant to former subsection (f) of this…
  10. 105-131 · Title; definitions; interpretation
  11. 105-131.1 · Taxation of an S Corporation and its shareholders
  12. 105-131.1A · Taxation of S Corporation as a taxed pass-through entity
  13. 105-131.2 · Adjustment and characterization of income
  14. 105-131.3 · Basis and adjustments
  15. 105-131.4 · Carryforwards; carrybacks; loss limitation
  16. 105-131.5 · Part-year resident shareholder
  17. 105-131.6 · Distributions
  18. 105-131.7 · Returns; shareholder agreements; mandatory withholding
  19. 105-131.8 · Tax credits
  20. 105-132 · Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3
  21. 105-133 · (Recodified for taxable years beginning on or after January…
  22. 105-134 · (Recodified for taxable years beginning on or after January…
  23. 105-134.1 · Recodified as G.S. 105-153.3 by Session Laws 2013-316, s.…
  24. 105-134.2 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for…
  25. 105-134.2A · Expired pursuant to its own terms, effective for taxable…
  26. 105-134.3 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for…
  27. 105-134.4 · Repealed by Session Laws 2011-145, s. 31A.1(d), effective…
  28. 105-134.5 · Recodified as G.S. 105-153.4 by Session Laws 2013-316, s.…
  29. 105-134.6 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for…
  30. 105-134.6A · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  31. 105-134.7 · Repealed by Session Laws 2013-414, s. 1.1(b), effective for…
  32. 105-134.8 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for…
  33. 105-135-thru-49 · Repealed by Session Laws 1989, c. 728, s. 1.3
  34. 105-150 · Repealed by Session Laws 1973, c. 1287, s. 5
  35. 105-151 · (Recodified effective for taxable years beginning on or after…
  36. 105-151 · 13, 105-151.14. Repealed by Session Laws 2013-316, s. 1.1(b),…
  37. 105-151.1 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for…
  38. 105-151.2 · Repealed by Session Laws 1999-342, s. 1, effective for…
  39. 105-151.3 · Repealed by Session Laws 1983 (Regular Session 1984), c.…
  40. 105-151.4 · Repealed by Session Laws 1989, c. 728, s. 1.8
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