For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Repealed by Session Laws 2016-5, s. 1.1(a), effective for taxes due on or after April 1, 2017.

G.S. 105-121.1
repealed
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This 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_105/GS_105-121.1.htmlFetched: 10/19/2026

Starting a business in North Carolina? North Carolina LLC guide: costs and requirements