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Income Tax.
Law
North Carolina General Statutes
Taxation
Income Tax.
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Section
105-130
Short title.
Section
105-130.1
Purpose.
Section
105-130.2
Definitions.
Section
105-130.3
(Effective for taxable years beginning before January 1, 2019) Corporations.
Section
105-130.3A
Expired.
Section
105-130.3B
Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
Sections
105-130.3C
Repealed by Session Laws 2017-57, s. 38.5(c), effective June 28, 2017.
Section
105-130.4
Allocation and apportionment of income for corporations.
Section
105-130.4A
(Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for wholesale content distributors.
Section
105-130.4B
(Effective for taxable years beginning on or after January 1, 2020) 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.
Sections
105-130.6
Repealed by Session Laws 2011-390, s. 1, effective for taxable years beginning on or after January 1, 2012.
Sections
105-130.6A
Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.
Sections
105-130.7
Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.
Section
105-130.7A
Royalty income reporting option.
Section
105-130.7B
Limitation on qualified interest for certain indebtedness.
Sections
105-130.8
Repealed by Session Laws 2014-3, s. 1.1(b), effective for taxable years beginning on or after January 1, 2015.
Section
105-130.8A
Net loss provisions.
Section
105-130.9
Contributions.
Sections
105-130.10
Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2016.
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.
Sections
105-130.13
Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33.
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.
Sections
105-130.18
Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
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.
Sections
105-130.22
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-130.23
Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Sections
105-130.24
Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
Section
105-130.25
Credit against corporate income tax for construction of cogenerating power plants.
Section
105-130.26
Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Section
105-130.27
Expired.
Section
105-130.27A
Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Sections
105-130.28
Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.
Sections
105-130.29 through 105-130.33 - through 105
130.Repealed by Session Laws 1999-342, s. 1.
Section
105-130.34
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-130.35
Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
Section
105-130.36
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-130.37
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-130.38
Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
Section
105-130.39
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-130.40
Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
Sections
105-130.41
Repealed pursuant to the terms of former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-130.42
Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.
Section
105-130.43
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-130.44
Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-130.45
Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018.
Section
105-130.46
(See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
Sections
105-130.47
Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
Sections
105-130.48
Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-131
Title; definitions; interpretation.
Section
105-131.1
Taxation of an S Corporation and its shareholders.
Section
105-131.2
Adjustment and characterization of income.
Section
105-131.3
Basis and adjustments.
Section
105-131.4
Carryforwards; carrybacks; loss limitation.
Section
105-131.5
Part-year resident shareholder.
Section
105-131.6
Distributions.
Section
105-131.7
Returns; shareholder agreements; mandatory withholding.
Section
105-131.8
Tax credits.
Section
105-132
Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
Section
105-133
(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
Section
105-134
(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
Section
105-134.1
Recodified as G.S. 105-153.3 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
Sections
105-134.2
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-134.2A
Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
Section
105-134.3
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-134.4
Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012.
Section
105-134.5
Recodified as G.S. 105-153.4 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
Section
105-134.6
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-134.6A
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-134.7
Repealed by Session Laws 2013-414, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-134.8
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-135 through 105-149 - through 105
149: Repealed by Session Laws 1989, c. 728, s. 1.3.
Sections
105-150
Repealed by Session Laws 1973, c. 1287, s. 5.
Section
105-151
(Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.
Section
105-151.1
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.2
Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Sections
105-151.3
Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
Sections
105-151.4
Repealed by Session Laws 1989, c. 728, s. 1.8.
Section
105-151.5
Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Section
105-151.6
Expired.
Sections
105-151.6A
Repealed by Session Laws 1989, c. 728, s. 1.11.
Sections
105-151.7 through 105-151.10 - through 105
151.10: Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
Section
105-151.11
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.12
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.13
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.14
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-151.15
Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
Sections
105-151.16
Repealed by Session Laws 1989, c. 728, s. 1.21.
Section
105-151.17
Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
Section
105-151.18
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-151.19
Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
Section
105-151.20
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.21
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-151.22
Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-151.23
Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s. 6, effective for taxable years beginning on or after January 1, 1999.
Section
105-151.24
Recodified as G.S. 105-153.10 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.25
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
105-151.26
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Sections
105-151.27
Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
Section
105-151.28
Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-151.29
Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
Section
105-151.30
Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
Sections
105-151.31
Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-151.32
Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
Section
105-151.33
Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
Section
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.
Sections
105-152.1
Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
Sections
105-153
Repealed by Session Laws 1967, c. 1110, s. 3.
Section
105-153.1
Short title.
Section
105-153.2
Purpose.
Section
105-153.3
Definitions.
Section
105-153.4
North Carolina taxable income defined.
Section
105-153.5
Modifications to adjusted gross income.
Section
105-153.6
Adjustments when State decouples from federal accelerated depreciation and expensing.
Section
105-153.7
Individual income tax imposed.
Section
105-153.8
Income tax returns.
Section
105-153.9
Tax credits for income taxes paid to other states by individuals.
Sections
105-153.10
Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2018.
Section
105-154
Information at the source returns.
Section
105-155
Time and place of filing returns; extensions; affirmation.
Section
105-156
Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
Sections
105-156.1
Repealed by Session Laws 1989, c. 728, s. 1.28.
Section
105-157
When tax must be paid.
Section
105-158
Taxation of certain Armed Forces personnel and other individuals upon death.
Section
105-159
Federal determinations and amended returns.
Sections
105-159.1
Repealed by Session Law 2013-38.1(e), effective July 1, 2013.
Sections
105-159.2
Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
Section
105-160
Short title.
Section
105-160.1
Definitions.
Section
105-160.2
Imposition of tax.
Section
105-160.3
Tax credits.
Section
105-160.4
Tax credits for income taxes paid to other states by estates and trusts.
Section
105-160.5
Returns.
Section
105-160.6
Time and place of filing returns.
Section
105-160.7
When tax must be paid.
Section
105-160.8
Federal determinations.
Sections
105-161 through 105-163 - through 105
163: Repealed by Session Laws 1989, c. 728, s. 1.37.
Sections
105-163.01 through 105-163.06 - through 105
163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
Section
105-163.07
Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
Sections
105-163.08 through 105-163.09 - through 105
163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).