North Carolina General Statutes 105-130. Short title
Current as of: 2023 | Check for updates
|
Other versions
This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s. 300; 1967, c. 1110, s. 3; 1998-98, ss. 42, 61, 68.)
Terms Used In North Carolina General Statutes 105-130
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.