{"data":{"id":"us-nc/n.c.-gen.-stat.-105-133","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-133","heading":"(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.","body":"This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68.)","path":["","Article 4. Income Tax.","Part 2. Individual Income Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-133.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"0786bbb4d0c6bf669c0a7a823620c1b6b6c86be9e9e4362efb2947894d6c4452","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-132","next":"us-nc/n.c.-gen.-stat.-105-134"},"notice":"GroundRules: Original legal text. Not legal advice."}