Code · North Carolina · Chapter 105 — Taxation

Article 4.

48 words·~1 min read·/nc/chapter-105/4-3

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Article 4.

Income Tax.

Part 1. Corporation Income Tax.

§ 105-130. Short title.

This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s. 300; 1967, c. 1110, s. 3; 1998-98, ss. 42, 61, 68.)