N.C. Gen. Stat. § 105-160.1
Definitions
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. In addition, as used in this Part, "taxable income" is defined in sections 641 through 692 of the Code.
The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. In addition, as used in this Part, “taxable income” is defined in sections 641 through 692 of the Code.
History
(1989, c. 728, s. 1.38; 1998-98, ss. 69, 71; 2013-414, s. 5(f).)
Effect of Amendments. - Session Laws 2013-414, s. 5(f), effective for taxable years beginning on or after January 1, 2012, added the second sentence.
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.