N.C. Gen. Stat. § 105-134.5

Current through Session Law 2024-53

Section 105-134.5 - Recodified

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

Renumbered as 105-153.4 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 414,s. 55, eff. 8/23/2013.

Amended by 2012 N.C. Sess. Laws 79,s. 1.2, eff. 6/26/2012.

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

Amended by 2005 N.C. Sess. Laws 276, s. 31.1.(aa), eff. 7/1/2005, which added a new section numbered 10.4 to 2005 N.C. Sess. Laws 344, eff. 8/31/2005.

1989, c. 728, s. 1.4; 1995, c. 17, s. 4.