North Carolina § 105-130 - 46: Expired.
Full text of North Carolina North Carolina General Statutes § 105-130 — 46: Expired., with citation guidance and answers to common questions.
§ 105-130. 46: Expired.
History (2003-435, 2nd Ex. Sess., s. 6.1; 2004-170, s. 16(a); 2010-166, s. 1.13; expired by 2003-434, 2nd Ex. Sess., s. 6.2, for exports occurring on or after January 1, 2018.) Editor's Note. - Session Laws 2010-166, s. 4, provides in part, "The first claim for refund by a taxpayer whose sales tax refund period is changed by this act is due within six months after July 1, 2010, and applies to purchases during the time period not covered by the taxpayer's last claim for refund." Editor's Note. - Former G.S. 105-130.46 pertained to credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-130
What does North Carolina General Statutes § 105-130 cover?
Section 105-130 ("46: Expired.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-130?
A common citation format is "North Carolina General Statutes § 105-130" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-130 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.