§ 105-152: Recodifed as G.S.
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/nc/chapter-105/105-152A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 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.