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Axiom
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North Carolina
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Statutes
Title 105
103 sections
105-130
G.S. 105-130. Short title.
3 sections
105-130.1
G.S. 105-130.1. Purpose.
2 sections
105-130.10
G.S. 105-130.10. Repealed by Session Laws 2015-241, s. 32.13(c), effective for taxable years beginning on or after January 1, 2016.
2 sections
105-130.10A
G.S. 105-130.10A. Amortization of equipment mandated by OSHA.
2 sections
105-130.11
G.S. 105-130.11. Conditional and other exemptions.
2 sections
105-130.12
G.S. 105-130.12. Real estate investment trusts.
2 sections
105-130.14
G.S. 105-130.14. Corporations filing consolidated returns for federal income tax purposes.
2 sections
105-130.15
G.S. 105-130.15. Basis of return of net income.
2 sections
105-130.16
G.S. 105-130.16. Returns.
2 sections
105-130.17
G.S. 105-130.17. Time and place of filing returns.
2 sections
105-130.19
G.S. 105-130.19. When tax must be paid.
2 sections
105-130.2
G.S. 105-130.2. Definitions.
2 sections
105-130.20
G.S. 105-130.20. Federal determinations and amended returns.
2 sections
105-130.21
G.S. 105-130.21. Information at the source.
2 sections
105-130.23
G.S. 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
2 sections
105-130.24
G.S. 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2.
2 sections
105-130.25
G.S. 105-130.25. Credit against corporate income tax for construction of cogenerating power plants.
2 sections
105-130.26
G.S. 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
2 sections
105-130.27A
G.S. 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
2 sections
105-130.3
G.S. 105-130.3. Corporations.
2 sections
105-130.34
G.S. 105-130.34. 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).
2 sections
105-130.34A
G.S. 105-130.34A. (Effective for taxable years beginning on or after January 1, 2025, until January 1, 2031 - see note) Credit for certain real property donations.
2 sections
105-130.4
G.S. 105-130.4. Allocation and apportionment of income for corporations.
2 sections
105-130.45
G.S. 105-130.45. Repealed by Session Laws 1999-333, s. 10, effective for cigarettes exported on or after January 1, 2018.
2 sections
105-130.46
G.S. 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
2 sections
105-130.4A
G.S. 105-130.4A. Market-based sourcing for wholesale content distributors.
2 sections
105-130.4B
G.S. 105-130.4B. Market-based sourcing for banks.
2 sections
105-130.5
G.S. 105-130.5. Adjustments to federal taxable income in determining State net income.
2 sections
105-130.5A
G.S. 105-130.5A. Secretary's authority to adjust net income or require a combined return.
2 sections
105-130.5B
G.S. 105-130.5B. Adjustments when State decouples from federal accelerated depreciation and expensing.
2 sections
105-130.7A
G.S. 105-130.7A. Royalty income reporting option.
2 sections
105-130.7B
G.S. 105-130.7B. Limitation on qualified interest for certain indebtedness.
2 sections
105-130.8
G.S. 105-130.8. Repealed by Session Laws 2014-3, s. 1.1(b), effective for taxable years beginning on or after January 1, 2015.
2 sections
105-130.8A
G.S. 105-130.8A. Net loss provisions.
2 sections
105-130.9
G.S. 105-130.9. Contributions.
2 sections
105-131
G.S. 105-131. Title; definitions; interpretation.
2 sections
105-131.1
G.S. 105-131.1. Taxation of an S Corporation and its shareholders.
2 sections
105-131.1A
G.S. 105-131.1A. Taxation of S Corporation as a taxed pass-through entity.
2 sections
105-131.2
G.S. 105-131.2. Adjustment and characterization of income.
2 sections
105-131.3
G.S. 105-131.3. Basis and adjustments.
2 sections
105-131.4
G.S. 105-131.4. Carryforwards; carrybacks; loss limitation.
2 sections
105-131.5
G.S. 105-131.5. Part-year resident shareholder.
2 sections
105-131.6
G.S. 105-131.6. Distributions.
2 sections
105-131.7
G.S. 105-131.7. Returns; shareholder agreements; mandatory withholding.
2 sections
105-131.8
G.S. 105-131.8. Tax credits.
2 sections
105-133
G.S. 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
2 sections
105-134
G.S. 105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
2 sections
105-150
G.S. 105-150. Repealed by Session Laws 1973, c. 1287, s. 5.
2 sections
105-151
G.S. 105-151. (Recodified effective for taxable years beginning on or after January 1, 2014) Tax credits for income taxes paid to other states by individuals.
2 sections
105-151.12
G.S. 105-151.12. (Re-enacted and Recodified.)
2 sections
105-151.2
G.S. 105-151.2. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
2 sections
105-151.3
G.S. 105-151.3. Repealed by Session Laws 1983 (Regular Session 1984), c. 1004, s. 2.
2 sections
105-151.5
G.S. 105-151.5. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000.
2 sections
105-152
G.S. 105-152. 1: Repealed by Session Laws 1991 (Regular Session, 1992), c. 930, s. 12.
2 sections
105-153
G.S. 105-153. Repealed by Session Laws 1967, c. 1110, s. 3.
∀ 2
/ 2
105-153.1
G.S. 105-153.1. Short title.
2 sections
105-153.10
G.S. 105-153.10 (repealed by Session Laws 2015-241, s. 32.13(c))
2 sections
105-153.11
105-153.2
G.S. 105-153.2. Purpose.
2 sections
105-153.3
G.S. 105-153.3. Definitions.
2 sections
105-153.4
G.S. 105-153.4. North Carolina taxable income defined.
2 sections
105-153.5
∀ 3
/ 4
105-153.5A
G.S. 105-153.5A. Net operating loss provisions.
2 sections
105-153.6
G.S. 105-153.6. Adjustments when State decouples from federal accelerated depreciation and expensing.
2 sections
105-153.7
105-153.8
G.S. 105-153.8. Income tax returns.
2 sections
105-153.8A
G.S. 105-153.8A. (Effective January 1, 2027) Organ and tissue donor election on income tax returns.
2 sections
105-153.9
105-154
G.S. 105-154. Information at the source returns.
2 sections
105-154.1
G.S. 105-154.1. (Effective for taxable years beginning on or after January 1, 2022) Taxation of partnership as a taxed pass-through entity.
2 sections
105-155
G.S. 105-155. Time and place of filing returns; extensions; affirmation.
2 sections
105-156
G.S. 105-156. 1: Repealed by Session Laws 1989, c. 728, s. 1.28.
2 sections
105-157
G.S. 105-157. When tax must be paid.
2 sections
105-158
G.S. 105-158. Taxation of certain Armed Forces personnel and other individuals upon death.
2 sections
105-159
G.S. 105-159. Federal determinations and amended returns.
2 sections
105-160
G.S. 105-160. Short title.
2 sections
105-160.1
G.S. 105-160.1. Definitions.
2 sections
105-160.2
G.S. 105-160.2. Imposition of tax.
2 sections
105-160.3
G.S. 105-160.3. Tax credits.
2 sections
105-160.4
G.S. 105-160.4. Tax credits for income taxes paid to other states by estates and trusts.
2 sections
105-160.5
G.S. 105-160.5. Returns.
2 sections
105-160.6
G.S. 105-160.6. Time and place of filing returns.
2 sections
105-160.7
G.S. 105-160.7. When tax must be paid.
2 sections
105-160.8
G.S. 105-160.8. Federal determinations.
2 sections
105-163.1
G.S. 105-163.1. Definitions.
2 sections
105-163.10
G.S. 105-163.10. Withheld amounts credited to taxpayer for calendar year.
2 sections
105-163.15
G.S. 105-163.15. Failure by individual to pay estimated income tax; interest.
2 sections
105-163.16
G.S. 105-163.16. Overpayment refunded.
2 sections
105-163.1A
G.S. 105-163.1A. Ordained or licensed clergyman may elect to be considered an employee.
2 sections
105-163.2
G.S. 105-163.2. Employers must withhold taxes.
2 sections
105-163.22
G.S. 105-163.22. Reciprocity.
2 sections
105-163.23
G.S. 105-163.23. Withholding from federal employees.
2 sections
105-163.24
G.S. 105-163.24. Construction of Article.
2 sections
105-163.2A
G.S. 105-163.2A. Pension payers must withhold taxes.
2 sections
105-163.2B
G.S. 105-163.2B. North Carolina State Lottery Commission must withhold taxes.
2 sections
105-163.3
G.S. 105-163.3. Certain payers must withhold taxes.
2 sections
105-163.4
G.S. 105-163.4. Withholding does not create nexus.
2 sections
105-163.5
G.S. 105-163.5. Employee withholding allowances; certificates.
2 sections
105-163.6
G.S. 105-163.6. When employer must file returns and pay withheld taxes.
2 sections
105-163.6A
G.S. 105-163.6A. Federal determinations.
2 sections
105-163.7
G.S. 105-163.7. Statement to employees; information to Secretary.
2 sections
105-163.8
G.S. 105-163.8. Liability of withholding agents.
2 sections
105-163.9
G.S. 105-163.9. Refund of overpayment to withholding agent.
2 sections
