Repealed by Session Laws 1997-490, s. 1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date.
G.S. 105A-10
repealedThis is a structural container — no operative text at this level.
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105A/GS_105A-10.htmlFetched: 10/19/2026
