North Carolina General Statutes Chapter 105 — Taxation

N.C. Gen. Stat. § 105-161-thru-63

Repealed by Session Laws 1989, c. 728, s. 1.37

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In this article (40 sections)
  1. 105-153.3 · Definitions
  2. 105-153.4 · North Carolina taxable income defined
  3. 105-153.5 · Modifications to adjusted gross income
  4. 105-153.5A · Net operating loss provisions
  5. 105-153.6 · Adjustments when State decouples from federal accelerated…
  6. 105-153.7 · Individual income tax imposed
  7. 105-153.8 · Income tax returns
  8. 105-153.8A · (Effective January 1, 2027) Organ and tissue donor…
  9. 105-153.9 · (Effective for taxable years beginning before January 1,…
  10. 105-153.9 · (Effective for taxable years beginning on or after January…
  11. 105-153.10 · Repealed by Session Laws 2015-241, s. 32.13(c), effective…
  12. 105-153.11 · (Effective for taxable years beginning on or after January…
  13. 105-154 · Information at the source returns
  14. 105-154.1 · (Effective for taxable years beginning on or after January…
  15. 105-155 · Time and place of filing returns; extensions; affirmation
  16. 105-156 · Repealed by Session Laws 2009-445, s. 7, effective August 7,…
  17. 105-156.1 · Repealed by Session Laws 1989, c. 728, s. 1.28
  18. 105-157 · When tax must be paid
  19. 105-158 · Taxation of certain Armed Forces personnel and other…
  20. 105-159 · Federal determinations and amended returns
  21. 105-159.1 · Repealed by Session Law 2013-38.1(e), effective July 1, 2013
  22. 105-159.2 · Repealed by Session Laws 2013-360, s. 21.1(c), as amended…
  23. 105-160 · Short title
  24. 105-160.1 · Definitions
  25. 105-160.2 · Imposition of tax
  26. 105-160.3 · Tax credits
  27. 105-160.4 · Tax credits for income taxes paid to other states by…
  28. 105-160.5 · Returns
  29. 105-160.6 · Time and place of filing returns
  30. 105-160.7 · When tax must be paid
  31. 105-160.8 · Federal determinations
  32. 105-161-thru-63 · Repealed by Session Laws 1989, c. 728, s. 1.37
  33. 105-163.01-thru-63.06 · Repealed by Session Laws 1991, c. 45, s. 14(b)
  34. 105-163.07 · Recodified as § 105-151.21 by Session Laws 1991, c. 45, s.…
  35. 105-163.010 · Repealed pursuant to former G.S. 105-163.015(d),…
  36. 105-163.011 · Repealed pursuant to former G.S. 105-163.015(d),…
  37. 105-163.012 · Repealed pursuant to former G.S. 105-163.015(d),…
  38. 105-163.013 · Repealed pursuant to former G.S. 105-163.015(d),…
  39. 105-163.014 · Repealed pursuant to former G.S. 105-163.015(d),…
  40. 105-163.015 · Repealed pursuant to former G.S. 105-163.015(d),…
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