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North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-152

Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s. 1.1.(a) effective for taxable years beginning on or after January 1, 2014

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In this article (40 sections)
  1. 105-151.14 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  2. 105-151.15 · Repealed by Session Laws 1996, 2nd Extra Session, c. 14,…
  3. 105-151.16 · Repealed by Session Laws 1989, c. 728, s. 1.21
  4. 105-151.17 · Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra…
  5. 105-151.18 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  6. 105-151.19 · Repealed by Session Laws 1996, 2nd Extra Session, c. 14,…
  7. 105-151.20 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  8. 105-151.21 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  9. 105-151.22 · Repealed pursuant to former subsection (d) of this…
  10. 105-151.23 · Recodified as §§ 105-129.35 through 105-129.37 by Session…
  11. 105-151.24 · Recodified as G.S. 105-153.10 by Session Laws 2013-316, s.…
  12. 105-151.25 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  13. 105-151.26 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  14. 105-151.27 · Repealed by Session Laws 2001-424, s. 34.21(a), effective…
  15. 105-151.28 · Repealed pursuant to former subsection (d) of this…
  16. 105-151.29 · Repealed pursuant to former subsection (k) of this…
  17. 105-151.30 · Repealed pursuant to former subsection (d) of this…
  18. 105-151.31 · Repealed pursuant to former subsection (c) of this…
  19. 105-151.32 · Repealed pursuant to former subsection (c) of this…
  20. 105-151.33 · Repealed by Session Laws 2013-316, s. 1.1(b), effective…
  21. 105-152 · Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s.…
  22. 105-152.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
  23. 105-153 · Repealed by Session Laws 1967, c. 1110, s. 3
  24. 105-153.1 · Short title
  25. 105-153.2 · Purpose
  26. 105-153.3 · Definitions
  27. 105-153.4 · North Carolina taxable income defined
  28. 105-153.5 · Modifications to adjusted gross income
  29. 105-153.5A · Net operating loss provisions
  30. 105-153.6 · Adjustments when State decouples from federal accelerated…
  31. 105-153.7 · Individual income tax imposed
  32. 105-153.8 · Income tax returns
  33. 105-153.8A · (Effective January 1, 2027) Organ and tissue donor…
  34. 105-153.9 · (Effective for taxable years beginning before January 1,…
  35. 105-153.9 · (Effective for taxable years beginning on or after January…
  36. 105-153.10 · Repealed by Session Laws 2015-241, s. 32.13(c), effective…
  37. 105-153.11 · (Effective for taxable years beginning on or after January…
  38. 105-154 · Information at the source returns
  39. 105-154.1 · (Effective for taxable years beginning on or after January…
  40. 105-155 · Time and place of filing returns; extensions; affirmation
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