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- N.C. Gen. Stat. § 105-130.12 · Real estate investment trusts.
- N.C. Gen. Stat. § 105-130.13 · Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33.
- N.C. Gen. Stat. § 105-130.14 · Corporations filing consolidated returns for federal income tax purposes.
- N.C. Gen. Stat. § 105-130.15 · Basis of return of net income.
- N.C. Gen. Stat. § 105-130.16 · Returns.
- N.C. Gen. Stat. § 105-130.17 · Time and place of filing returns.
- N.C. Gen. Stat. § 105-130.18 · Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009.
- N.C. Gen. Stat. § 105-130.19 · When tax must be paid.
- N.C. Gen. Stat. § 105-130.20 · Federal determinations and amended returns.
- N.C. Gen. Stat. § 105-130.21 · Information at the source.
- N.C. Gen. Stat. § 105-130.22 · Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-130.23 · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-130.24 · Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
- N.C. Gen. Stat. § 105-130.25 · Credit against corporate income tax for construction of cogenerating power plants.
- N.C. Gen. Stat. § 105-130.26 · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-130.27 · Expired.
- N.C. Gen. Stat. § 105-130.27A · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-130.28 · Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006.
- N.C. Gen. Stat. §§ 105-130.29 through 105-130.33 · Repealed by Session Laws 1999-342, s. 1.
- N.C. Gen. Stat. § 105-130.34 · Recodified as G.S. 105-130.34A by Session Laws 2025-4, s. 9.1(a), as amended by Session Laws 2026-11, s. 24(b).
- N.C. Gen. Stat. § 105-130.34A · (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2031 - see note) Credit for certain real property donations.
- N.C. Gen. Stat. § 105-130.35 · Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20.
- N.C. Gen. Stat. §§ 105-130.36, 105-130.37 · Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-130.38 · Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1.
- N.C. Gen. Stat. § 105-130.39 · Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-130.40 · Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. §§ 105-130.43, 105-130.44 · Repealed by Session Laws 2013-316, s. 2.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-130.45 · Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018.
- N.C. Gen. Stat. § 105-130.46 · (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
- N.C. Gen. Stat. § 105-130.47 · Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
- N.C. Gen. Stat. § 105-130.48 · Repealed pursuant to former subsection (f) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-131 · Title; definitions; interpretation.
- N.C. Gen. Stat. § 105-131.1 · Taxation of an S Corporation and its shareholders.
- N.C. Gen. Stat. § 105-131.1A · Taxation of S Corporation as a taxed pass-through entity.
- N.C. Gen. Stat. § 105-131.2 · Adjustment and characterization of income.
- N.C. Gen. Stat. § 105-131.3 · Basis and adjustments.
- N.C. Gen. Stat. § 105-131.4 · Carryforwards; carrybacks; loss limitation.
- N.C. Gen. Stat. § 105-131.5 · Part-year resident shareholder.
- N.C. Gen. Stat. § 105-131.6 · Distributions.
- N.C. Gen. Stat. § 105-131.7 · Returns; shareholder agreements; mandatory withholding.
- N.C. Gen. Stat. § 105-131.8 · Tax credits.
- N.C. Gen. Stat. § 105-132 · Recodified as § 105-135 by Session Laws 1967, c. 1110, s. 3.
- N.C. Gen. Stat. § 105-133 · (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
- N.C. Gen. Stat. § 105-134 · (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-134.2 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-134.2A · Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.
- N.C. Gen. Stat. § 105-134.3 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-134.4 · Repealed by Session Laws 2011-145, s. 31A.1(d), effective for taxable years beginning on or after January 1, 2012.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-134.6 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-134.6A · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-134.7 · Repealed by Session Laws 2013-414, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-134.8 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. §§ 105-135 through 105-149 · Repealed by Session Laws 1989, c. 728, s. 1.3.
- N.C. Gen. Stat. § 105-150 · Repealed by Session Laws 1973, c. 1287, s. 5.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-151.1 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.2 · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-151.3 · Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
- N.C. Gen. Stat. § 105-151.4 · Repealed by Session Laws 1989, c. 728, s. 1.8.
- N.C. Gen. Stat. § 105-151.5 · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-151.6 · Expired.
- N.C. Gen. Stat. § 105-151.6A · Repealed by Session Laws 1989, c. 728, s. 1.11.
- N.C. Gen. Stat. §§ 105-151.7 through 105-151.10 · Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
- N.C. Gen. Stat. § 105-151.11 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.12 · (Re-enacted and Recodified.)
- N.C. Gen. Stat. §§ 105-151.13, 105-151.14 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.14 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.15 · Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 1.
- N.C. Gen. Stat. § 105-151.16 · Repealed by Session Laws 1989, c. 728, s. 1.21.
- N.C. Gen. Stat. § 105-151.17 · Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.4.
- N.C. Gen. Stat. § 105-151.18 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.19 · Repealed by Session Laws 1996, 2nd Extra Session, c. 14, s. 2.
- N.C. Gen. Stat. § 105-151.20 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.21 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.22 · Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-151.25 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.26 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.27 · Repealed by Session Laws 2001-424, s. 34.21(a), effective for taxable years beginning on or after January 1, 2001.
- N.C. Gen. Stat. § 105-151.28 · Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.29 · Repealed pursuant to former subsection (k) of this section, effective for qualifying expenses occurring on or after January 1, 2015.
- N.C. Gen. Stat. § 105-151.30 · Repealed pursuant to former subsection (d) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.31 · Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.32 · Repealed pursuant to former subsection (c) of this section, effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 105-151.33 · Repealed by Session Laws 2013-316, s. 1.1(b), effective for taxable years beginning on or after January 1, 2014.
- N.C. Gen. Stat. § 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.
- N.C. Gen. Stat. § 105-152.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
- N.C. Gen. Stat. § 105-153 · Repealed by Session Laws 1967, c. 1110, s. 3.
- N.C. Gen. Stat. § 105-153.1 · Short title.
- N.C. Gen. Stat. § 105-153.2 · Purpose.
- N.C. Gen. Stat. § 105-153.3 · Definitions.
- N.C. Gen. Stat. § 105-153.4 · North Carolina taxable income defined.
- N.C. Gen. Stat. § 105-153.5 · Modifications to adjusted gross income.
- N.C. Gen. Stat. § 105-153.5A · Net operating loss provisions.
- N.C. Gen. Stat. § 105-153.6 · Adjustments when State decouples from federal accelerated depreciation and expensing.