{"data":{"id":"us-nc/n.c.-gen.-stat.-105-130.34","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-130.34","heading":"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).","body":"","path":["","Article 4. Income Tax.","Part 1. Corporation Income Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-130.34.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-130.29-through-105-130.33","next":"us-nc/n.c.-gen.-stat.-105-130.34a"},"notice":"GroundRules: Original legal text. Not legal advice."}