North Carolina Statutes

§ 105-106 — Effect of change in name of firm

North Carolina § 105-106
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 2Privilege Taxes
Subch. ILEVY OF TAXES

This text of North Carolina § 105-106 (Effect of change in name of firm) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.C. Gen. Stat. § 105-106 (2026).

Text

No change in the name of a firm, partnership, or corporation, nor the taking in of a new partner, nor the withdrawal of one or more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, or if there is change in ownership of less than a majority of the stock, if a corporation, the business shall be regarded as continuing. (1939, c. 158, s. 184.) § 105-107: Repealed by Session Laws 1998-95, s. 12, effective July 1, 1999.

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Bluebook (online)
North Carolina § 105-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-106.