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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 105-160.1

Definitions.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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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).)

Reviewed 2026-08-09 · source_verified