{"data":{"id":"us-nc/n.c.-gen.-stat.-105-151.23","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-151.23","heading":"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.","body":"","path":["","Article 4. Income Tax.","Part 2. Individual Income Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-151.23.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.-105-151.22","next":"us-nc/n.c.-gen.-stat.-105-151.24"},"notice":"GroundRules: Original legal text. Not legal advice."}