North Carolina General Statutes
Article 4 - Income Tax.
§ 105-133 - (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.

North Carolina General Statutes

Chapter 105 - Taxation

Article 4 - Income Tax.

§ 105-130 - Short title.

§ 105-130.1 - Purpose.

§ 105-130.2 - Definitions.

§ 105-130.3 - Corporations[Effective for taxable years beginning before January 1, 2019]

§ 105-130.3A - Expired.

§ 105-130.3B - Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.

§ 105-130.4 - Allocation and apportionment of income for corporations.

§ 105-130.4A - (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for wholesale content distributors.

§ 105-130.4B - (Effective for taxable years beginning on or after January 1, 2020) Market-based sourcing for banks.

§ 105-130.5 - Adjustments to federal taxable income in determining State net income.

§ 105-130.5A - Secretary's authority to adjust net income or require a combined return.

§ 105-130.5B - Adjustments when State decouples from federal accelerated depreciation and expensing.

§ 105-130.7A - Royalty income reporting option.

§ 105-130.7B - Limitation on qualified interest for certain indebtedness.

§ 105-130.8A - Net loss provisions.

§ 105-130.9 - Contributions.

§ 105-130.10A - Amortization of equipment mandated by OSHA.

§ 105-130.11 - Conditional and other exemptions.

§ 105-130.12 - Real estate investment trusts.

§ 105-130.14 - Corporations filing consolidated returns for federal income tax purposes.

§ 105-130.15 - Basis of return of net income.

§ 105-130.16 - Returns.

§ 105-130.17 - Time and place of filing returns.

§ 105-130.19 - When tax must be paid.

§ 105-130.20 - Federal determinations and amended returns.

§ 105-130.21 - Information at the source.

§ 105-130.25 - Credit against corporate income tax for construction of cogenerating power plants.

§ 105-130.27 - Expired.

§ 105-130.35 - Recodified as § 105-269.5 by Session Laws 1991, c45, s20.

§ 105-130.40 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.2.

§ 105-130.42 - Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss2-4, effective for taxable years beginning on or after January 1, 1999.

§ 105-130.46 - (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.

§ 105-131 - Title; definitions; interpretation.

§ 105-131.1 - Taxation of an S Corporation and its shareholders[Effective for taxable years beginning before January 1, 2022]

§ 105-131.1A - Taxation of S Corporation as a taxed pass-through entity[Effective for taxable years beginning on or after January 1, 2022]

§ 105-131.2 - Adjustment and characterization of income.

§ 105-131.3 - Basis and adjustments.

§ 105-131.4 - Carryforwards; carrybacks; loss limitation.

§ 105-131.5 - Part-year resident shareholder.

§ 105-131.6 - Distributions.

§ 105-131.7 - Returns; shareholder agreements; mandatory withholding.

§ 105-131.8 - Tax credits[Effective for taxable years beginning before January 1, 2022]

§ 105-132 - Recodified as § 105-135 by Session Laws 1967, c1110, s3.

§ 105-133 - (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.

§ 105-134 - (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.

§ 105-134.1 - Recodified as G.S105-153.3 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014.

§ 105-134.2A - Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011.

§ 105-134.5 - Recodified as G.S105-153.4 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014.

§ 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.

§ 105-151.6 - Expired.

§ 105-151.17 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.4.

§ 105-151.23 - Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, s6, effective for taxable years beginning on or after January 1, 1999.

§ 105-151.24 - Recodified as G.S105-153.10 by Session Laws 2013-316, s1.1(a), effective for taxable years beginning on or after January 1, 2014.

§ 105-152 - Recodifed as G.S105-153.8 by Session Laws 2013-316, s1.1.(a) effective for taxable years beginning on or after January 1, 2014.

§ 105-153.1 - Short title.

§ 105-153.2 - Purpose.

§ 105-153.3 - Definitions.

§ 105-153.4 - North Carolina taxable income defined.

§ 105-153.5 - Modifications to adjusted gross income.

§ 105-153.5A - (Effective for taxable years beginning on or after January 1, 2022) Net operating loss provisions.

§ 105-153.6 - Adjustments when State decouples from federal accelerated depreciation and expensing.

§ 105-153.7 - Individual income tax imposed.

§ 105-153.8 - Income tax returns.

§ 105-153.9 - Tax credits for income taxes paid to other states by individuals.

§ 105-154 - Information at the source returns.

§ 105-154.1 - Taxation of partnership as a taxed pass-through entity[Effective for taxable years beginning on or after January 1, 2022]

§ 105-155 - Time and place of filing returns; extensions; affirmation.

§ 105-157 - When tax must be paid.

§ 105-158 - Taxation of certain Armed Forces personnel and other individuals upon death.

§ 105-159 - Federal determinations and amended returns.

§ 105-160 - Short title.

§ 105-160.1 - Definitions.

§ 105-160.2 - Imposition of tax.

§ 105-160.3 - Tax credits.

§ 105-160.4 - Tax credits for income taxes paid to other states by estates and trusts.

§ 105-160.5 - Returns.

§ 105-160.6 - Time and place of filing returns.

§ 105-160.7 - When tax must be paid.

§ 105-160.8 - Federal determinations.

§ 105-163.07 - Recodified as § 105-151.21 by Session Laws 1991, c45, s14.