{"data":{"id":"us-nc/n.c.-gen.-stat.-105-130","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-130","heading":"Short title.","body":"This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s. 300; 1967, c. 1110, s. 3; 1998-98, ss. 42, 61, 68.)","path":["","Article 4. Income Tax.","Part 1. Corporation Income Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-130.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"186e780422b3866c6e45b0f4306a5bea3a2fd1bacf934b487491e2bbcc8b72a1","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-129.110","next":"us-nc/n.c.-gen.-stat.-105-130.1"},"notice":"GroundRules: Original legal text. Not legal advice."}