Part 1 - CORPORATION INCOME TAX
- Section 105-130 - Short title
- Section 105-130.1 - Purpose
- Section 105-130.2 - Definitions
- Section 105-130.3 - [Effective for taxable years beginning on or after January 1, 2017 and before January 1, 2019] Corporations
- Section 105-130.3 - [Effective for taxable years beginning on or after January 1, 2019 and before January 1, 2025] Corporations
- Section 105-130.3 - [Effective for taxable years beginning on or after January 1, 2025] Corporations
- Section 105-130.3A - Expired
- Section 105-130.3B - Expired
- Section 105-130.3C - Repealed
- Section 105-130.4 - [Effective for taxable years beginning before January 1, 2017] Allocation and apportionment of income for corporations
- Section 105-130.4 - [Effective for taxable years beginning on or after January 1, 2017] Allocation and apportionment of income for corporations
- Section 105-130.4A - Market-based sourcing for wholesale content distributors
- Section 105-130.4B - Market-based sourcing for banks
- Section 105-130.5 - Adjustments to federal taxable income in determining State net income
- Section 105-130.5A - Secretary's authority to adjust net income or require a combined return
- Section 105-130.5B - Adjustments when State decouples from federal accelerated depreciation and expensing
- Section 105-130.6 - Repealed
- Section 105-130.6A - [Repealed effective for taxable years beginning on or after January 1, 2016] Adjustment for expenses related to dividends
- Section 105-130.7 - Repealed
- Section 105-130.7A - Royalty income reporting option
- Section 105-130.7B - [Effective for taxable years beginning on or after January 1, 2016] Limitation on qualified interest for certain indebtedness
- Section 105-130.8 - [Repealed effective for taxable years beginning on or after January 1, 2015] Net economic loss
- Section 105-130.8A - [Effective for taxable years beginning on or after January 1, 2015] Net loss provisions
- Section 105-130.9 - Contributions
- Section 105-130.10 - [Repealed effective for taxable years beginning on or after January 1, 2016] Amortization of air-cleaning devices, waste treatment facilities and recycling facilities
- Section 105-130.10A - Amortization of equipment mandated by OSHA
- Section 105-130.11 - Conditional and other exemptions
- Section 105-130.12 - Real estate investment trusts
- Section 105-130.13 - Repealed
- Section 105-130.14 - Corporations filing consolidated returns for federal income tax purposes
- Section 105-130.15 - Basis of return of net income
- Section 105-130.16 - Returns
- Section 105-130.17 - Time and place of filing returns
- Section 105-130.18 - Repealed
- Section 105-130.19 - When tax must be paid
- Section 105-130.20 - Federal determinations and amended returns
- Section 105-130.21 - Information at the source
- Section 105-130.22 - Repealed
- Section 105-130.23 - Repealed
- Section 105-130.24 - Repealed
- Section 105-130.25 - Credit against corporate income tax for construction of cogenerating power plants
- Section 105-130.26 - Repealed
- Section 105-130.27 - Expired
- Section 105-130.27A - Repealed
- Section 105-130.28 - Repealed
- Section 105-130.29 through 105-130.33 - Repealed
- Section 105-130.34 - Credit for certain real property donations
- Section 105-130.35 - Recodified
- Section 105-130.36, 105-130.37 - Repealed
- Section 105-130.38 - Repealed
- Section 105-130.39 - Repealed
- Section 105-130.40 - Recodified
- Section 105-130.41 - Repealed
- Section 105-130.42 - Recodified
- Section 105-130.43 - Repealed
- Section 105-130.44 - Repealed
- Section 105-130.45 - Repealed
- Section 105-130.46 - Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
- Section 105-130.47 - [Repealed for qualifying expenses occurring on or after January 1, 2015] Credit for qualifying expenses of a production company
- Section 105-130.48 - Repealed