North Carolina Statutes

§ 105-160.1 — Definitions

North Carolina § 105-160.1
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 4Income Tax
Subch. ILEVY OF TAXES

This text of North Carolina § 105-160.1 (Definitions) 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. § 105-160.1 (2026).

Text

The definitions provided in Part 2 of this Article shall apply in this Part except where the context clearly indicates a different meaning. In addition, as used in this Part, "taxable income" is defined in sections 641 through 692 of the Code. (1989, c. 728, s. 1.38; 1998-98, ss. 69, 71; 2013-414, s. 5(f).)

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North Carolina § 105-160.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-160.1.