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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article4. Income Tax |
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Part1. Corporation Income Tax |
| § 105-130. Short title |
| § 105-130.1. Purpose |
| § 105-130.2. Definitions |
| § 105-130.3. (Effective for taxable years beginning on or after January 1, 2015) Corporations |
| § 105-130.3A. Expired |
| § 105-130.3B. Expired pursuant to its own terms, effective for taxable years beginning on or after January 1, 2011 |
| § 105-130.3C. Rate reduction trigger |
| § 105-130.4. Allocation and apportionment of income for corporations |
| § 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 |
| § 105-130.6. (Repealed effective for taxable years beginning on or after January 1, 2012) Subsidiary and affiliated corporations |
| § 105-130.6A. Adjustment for expenses related to dividends |
| § 105-130.7. Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003 |
| § 105-130.7A. Royalty income reporting option |
| § 105-130.8. (Repealed effective for taxable years beginning on or after January 1, 2015) Net economic loss |
| § 105-130.8A. (Effective for taxable years beginning on or after January 1, 2015) Net loss provisions |
| § 105-130.9. Contributions |
| § 105-130.10. Amortization of air-cleaning devices, waste treatment facilities and recycling facilities |
| § 105-130.10A. Amortization of equipment mandated by OSHA |
| § 105-130.11. Conditional and other exemptions |
| § 105-130.12. Real estate investment trusts |
| § 105-130.13. Repealed by Session Laws 1987 (Regular Session, 1988), c. 1089, s. 2; as amended by Session Laws 1989, c. 728, s. 1.33 |
| § 105-130.14. Corporations filing consolidated returns for federal income tax purposes |
| § 105-130.15. Basis of return of net income |
| § 105-130.16. (Effective for taxable years beginning on or after January 1, 2012) Returns |
| § 105-130.17. Time and place of filing returns |
| § 105-130.18. Repealed by Session Laws 2009-445, s. 7, effective August 7, 2009 |
| § 105-130.19. When tax must be paid |
| § 105-130.20. Federal corrections |
| § 105-130.21. Information at the source |
| § 105-130.22. (Repealed effective for taxable years beginning on or after January 1, 2014) Tax credit for construction of dwelling units for handicapped persons |
| § 105-130.23. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000 |
| § 105-130.24. Repealed by Session Laws 1983 (Regular Session, 1984), c. 1004, s. 2 |
| § 105-130.25. Credit against corporate income tax for construction of cogenerating power plants |
| § 105-130.26. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000 |
| § 105-130.27. Expired |
| § 105-130.27A. Repealed by Session Laws 1999-342, s. 1, effective for taxable years beginning on or after January 1, 2000 |
| § 105-130.28. Repealed by Session Laws 2000-128, s. 3, effective for costs incurred during taxable years beginning on or after January 1, 2006 |
| §§ 105-130.29 through 105-130.33. Repealed by Session Laws 1999-342, s. 1 |
| § 105-130.34. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain real property donations |
| § 105-130.35. Recodified as § 105-269.5 by Session Laws 1991, c. 45, s. 20 |
| § 105-130.36. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for conservation tillage equipment |
| § 105-130.37. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for gleaned crop |
| § 105-130.38. Repealed by Session Laws 1996, Second Extra Session, c. 14, s. 1 |
| § 105-130.39. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for certain telephone subscriber line charges |
| § 105-130.40. Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c. 13, s. 3.2 |
| § 105-130.41. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges |
| § 105-130.42. Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999 |
| § 105-130.43. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for savings and loan supervisory fees |
| § 105-130.44. (Repealed effective for taxable years beginning on or after January 1, 2014) Credit for construction of poultry composting facility |
| § 105-130.45. (Repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation |
| § 105-130.46. (See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports |
| § 105-130.47. (Repealed for qualifying expenses occurring on or after January 1, 2015) Credit for qualifying expenses of a production company |
| § 105-130.48. (Repealed for taxable years beginning on or after January 1, 2014) Credit for recycling oyster shells |