North Carolina General Statutes
Chapter 105 - Taxation
Article 4 - Income Tax.

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

§ 105-130.3A - Expired. - 105-130.3A: Expired.

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

§ 105-130.4 - Allocation and apportionment of income for corporations. - 105-130.4. Allocation and apportionment of income for corporations. (a) Definitions....

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

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

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

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

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

§ 105-130.7A - Royalty income reporting option. - 105-130.7A. Royalty income reporting option. (a) Purpose. - Royalty payments...

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

§ 105-130.8A - Net loss provisions. - 105-130.8A. Net loss provisions. (a) State Net Loss. - A...

§ 105-130.9 - Contributions. - 105-130.9. Contributions. Contributions shall be allowed as a deduction to...

§ 105-130.10A - Amortization of equipment mandated by OSHA. - 105-130.10A. Amortization of equipment mandated by OSHA. (a) In lieu...

§ 105-130.11 - Conditional and other exemptions. - 105-130.11. Conditional and other exemptions. (a) Exempt Organizations. - Except...

§ 105-130.12 - Real estate investment trusts. - 105-130.12. Real estate investment trusts. (a) Definitions. - The following...

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

§ 105-130.15 - Basis of return of net income. - 105-130.15. Basis of return of net income. (a) The net...

§ 105-130.16 - Returns. - 105-130.16. Returns. (a) Every corporation doing business in this State...

§ 105-130.17 - Time and place of filing returns. - 105-130.17. Time and place of filing returns. (a) Returns must...

§ 105-130.19 - When tax must be paid. - 105-130.19. When tax must be paid. (a) Except as provided...

§ 105-130.20 - Federal determinations and amended returns. - 105-130.20. Federal determinations and amended returns. (a) Federal Determination. -...

§ 105-130.21 - Information at the source. - 105-130.21. Information at the source. (a) Every corporation having a...

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

§ 105-130.27 - Expired. - 105-130.27 Expired.

§ 105-130.35 - Recodified as § 105-269.5 by Session Laws 1991, c45, s20. - 105-130.35: Recodified as 105-269.5 by Session Laws 1991, c. 45,...

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

§ 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. - 105-130.42: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389,...

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

§ 105-131 - Title; definitions; interpretation. - 105-131. Title; definitions; interpretation. (a) This Part of the income...

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

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

§ 105-131.2 - Adjustment and characterization of income. - 105-131.2. Adjustment and characterization of income. (a) Adjustment. - Each...

§ 105-131.3 - Basis and adjustments. - 105-131.3. Basis and adjustments. (a) The initial basis of a...

§ 105-131.4 - Carryforwards; carrybacks; loss limitation. - 105-131.4. Carryforwards; carrybacks; loss limitation. (a) Carryforwards and carrybacks to...

§ 105-131.5 - Part-year resident shareholder. - 105-131.5. Part-year resident shareholder. If a shareholder of an S...

§ 105-131.6 - Distributions. - 105-131.6. Distributions. (a) Subject to the provisions of subsection (c)...

§ 105-131.7 - Returns; shareholder agreements; mandatory withholding. - 105-131.7. Returns; shareholder agreements; mandatory withholding. (a) An S Corporation...

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

§ 105-132 - Recodified as § 105-135 by Session Laws 1967, c1110, s3. - 105-132: Recodified as 105-135 by Session Laws 1967, c. 1110,...

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

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

§ 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. - 105-134.1: Recodified as G.S. 105-153.3 by Session Laws 2013-316, s....

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

§ 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. - 105-134.5: Recodified as G.S. 105-153.4 by Session Laws 2013-316, 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. - 105-151. (Recodified effective for taxable years beginning on or after...

§ 105-151.6 - Expired. - 105-151.6: Expired.

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

§ 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. - 105-151.23: Recodified as 105-129.35 through 105-129.37 by Session Laws 1999-389,...

§ 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. - 105-151.24: Recodified as G.S. 105-153.10 by Session Laws 2013-316, s....

§ 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. - 105-152: Recodifed as G.S. 105-153.8 by Session Laws 2013-316, s....

§ 105-153.1 - Short title. - 105-153.1. Short title. This Part of the income tax Article...

§ 105-153.2 - Purpose. - 105-153.2. Purpose. The general purpose of this Part is to...

§ 105-153.3 - Definitions. - 105-153.3. Definitions. The following definitions apply in this Part: (1)...

§ 105-153.4 - North Carolina taxable income defined. - 105-153.4. North Carolina taxable income defined. (a) Residents. - For...

§ 105-153.5 - Modifications to adjusted gross income. - 105-153.5. Modifications to adjusted gross income. (a) (Effective for taxable...

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

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

§ 105-153.7 - Individual income tax imposed. - 105-153.7. Individual income tax imposed. (a) (Effective for taxable years...

§ 105-153.8 - Income tax returns. - 105-153.8. Income tax returns. (a) Who Must File. - The...

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

§ 105-154 - Information at the source returns. - 105-154. Information at the source returns. (a) Repealed by Session...

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

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

§ 105-157 - When tax must be paid. - 105-157. When tax must be paid. (a) Except as otherwise...

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

§ 105-159 - Federal determinations and amended returns. - 105-159. Federal determinations and amended returns. (a) Federal Determination. -...

§ 105-160 - Short title. - 105-160. Short title. This Part shall be known as the...

§ 105-160.1 - Definitions. - 105-160.1. Definitions. The definitions provided in Part 2 of this...

§ 105-160.2 - Imposition of tax. - 105-160.2. Imposition of tax. The tax imposed by this Part...

§ 105-160.3 - Tax credits. - 105-160.3. Tax credits. (a) Except as otherwise provided in this...

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

§ 105-160.5 - Returns. - 105-160.5. Returns. The fiduciary of an estate or trust described...

§ 105-160.6 - Time and place of filing returns. - 105-160.6. Time and place of filing returns. An income tax...

§ 105-160.7 - When tax must be paid. - 105-160.7. When tax must be paid. (a) The full amount...

§ 105-160.8 - Federal determinations. - 105-160.8. Federal determinations. For purposes of this Part, the provisions...

§ 105-163.07 - Recodified as § 105-151.21 by Session Laws 1991, c45, s14. - 105-163.07: Recodified as 105-151.21 by Session Laws 1991, c. 45,...

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North Carolina General Statutes Chapter 105 - Taxation Article 4 - Income Tax.

North Carolina General Statutes
Chapter 105 - Taxation
Article 4 - Income Tax.