This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act.
N.C. Gen. Stat. § 105-130
Short title
Known as the Corporation Income Tax Act
Applied in 4 court decisions — leading case 167 N.C. App. 150 - A & F TRADEMARK, INC. v. Tolson (2004)
Most recently applied in Kohl'S Dep't Stores, Inc. v. Va. Dep't of Taxation (March 2018)
1939, c. 158, s. 300; 1967, c. 1110, s. 3; 1998-98, ss. 42, 61, 68.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.