GroundRules
N.C. Gen. Stat. § 105-151.12: (Re-enacted and Recodified.)
Where this section sits in the code
- Article 4. Income Tax.
- Part 2. Individual Income Tax.
Reenacted and recodified as G.S. 105-153.11, effective for taxable years beginning on or after January 1, 2025, for donations made on or after January 1, 2025, and expires for taxable years beginning on or after January 1, 2031, for donations made on or after January 1, 2031. (2026-11, s. 24(a).)
Collected 2026-08-27T18:15:52Z. Source file · JSON