GroundRules
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.
Where this section sits in the code
- Article 4. Income Tax.
- Part 2. Individual Income Tax.
Collected 2026-08-27T18:15:52Z. Source file · JSON