North Carolina § 105-130 - 6A: Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.

§ 105-130. 6A: Repealed by Session Laws 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.

History (2002-136, s. 2; 2007-491, s. 13; 2013-316, s. 4.1(b); 2013-414, s. 36; repealed by 2015-241, s. 32.13(e), effective for taxable years beginning on or after January 1, 2016.) Editor's Note. - Former G.S. 105-130.6 A pertained to the adjustment for expenses related to dividends. Session Laws 2007-491, s. 47, provides: "G.S. 105-241.10, as enacted by Section 1 of this act, and Sections 6, 15, 16, 17, and 22 are effective for taxable years beginning on or after January 1, 2007. Section 14 is effective for taxable years beginning on or after January 1, 2008. Sections 45, 46, and 47 are effective when they become law. The remainder of this act becomes effective January 1, 2008. The procedures for review of disputed tax matters enacted by this act apply to assessments of tax that are not final as of the effective date of this act and to claims for refund pending on or filed on or after the effective date of this act. This act does not affect matters for which a petition for review was filed with the Tax Review Board under G.S. 105-241.2 [repealed] before the effective date of this act. The repeal of G.S. 105-122(c) and G.S. 105-130.4(t) and Sections 11 and 12 apply to requests for alternative apportionment formulas filed on or after the effective date of this act. A petition filed with the Tax Review Board for an apportionment formula before the effective date of this act is considered a request under G.S. 105-122(c1) or G.S. 105-130.4(t1) , as appropriate." Session Laws 2013-316, s. 9(a), provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2015-241, s. 32.13(e), repealed G.S. 105-130.6 A effective for taxable years beginning on or after January 1, 2016. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Effect of Amendments. - Session Laws 2007-491, s. 13, effective January 1, 2008, in the third paragraph of subsection (e), substituted "G.S. 105-241.8" for "G.S. 105-241.1(e)" and "G.S. 105-241.21" for "105-241.1(i)" in the second and fourth sentences, respectively. For applicability, see Editor's note. Session Laws 2013-316, s. 4.1(b), effective July 1, 2014, substituted "engaged in the business of producing electric power" for "subject to the franchise tax on electric power companies levied in G.S. 105-116 " in subdivision (a)(4). For applicability, see editor's note. Session Laws 2013-414, s. 36, effective August 23, 2013, substituted "definitions in G.S. 105-130.2 " for "provisions of G.S. 105-130.6 " in the introductory language of subsection (a). § 105-130.7: Repealed by Session Laws 2003-349, s. 1.1, effective January 1, 2003.