§§ 105-151.13, 105-151.14.
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/nc/chapter-105/105-151-13A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§§ 105-151.13, 105-151.14. Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.