N.C. Gen. Stat. § 105-134.1

Current through Session Law 2024-53

Section 105-134.1 - Recodified

Amended by 2017 N.C. Sess. Laws 204,s. 1.9-a, eff. 8/11/2017, and applicable to taxable years beginning before 1/1/2014.

Amended by 2015 N.C. Sess. Laws 6,s. 2.20-c, eff. retroactively for taxable years beginning on or after 1/1/2012, and before 1/1/2014.

Renumbered as 105-153.3 for taxable years beginning on or after 1/1/2014 by 2013 N.C. Sess. Laws 316,s. 1.1-a, eff. 1/1/2014.

Amended by 2013 N.C. Sess. Laws 157,s. 28, eff. 1/1/2014.

Amended by 2011 N.C. Sess. Laws 330,s. 12-a, eff. 1/1/2012.

Amended by 2011 N.C. Sess. Laws 145,s. 31A.1-a, eff. 7/1/2011, and effective for taxable years beginning on or after 1/1/2012.

1989, c. 728, s. 1.4; c. 792, s. 1.2; 1989 (Reg. Sess., 1990), c. 814, s. 15; c. 981, s. 5; 1991, c. 689, s. 252; 1991 (Reg. Sess., 1992), c. 922, s. 6; 1993, c. 12, s. 7; c. 354, s. 13; 1996, 2nd Ex. Sess., c. 13, s. 8.2; 1998-98, ss. 9, 69.