(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
G.S. 105-133
in effect§ 105-133. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title.
This Part of the income tax Article shall be known as the Individual Income Tax Act. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-133.htmlFetched: 10/19/2026
