North Carolina § 105-153 - 1. Short title.

§ 105-153. 1. Short title.

This Part of the income tax Article shall be known as the Individual Income Tax Act. History (1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68; 2013-316, s. 1.1(a).) Editor's Note. - This section was former G.S. 105-133 . It was recodified as G.S. 105-153.1 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014. For provisions effective for taxable years beginning before January 1, 2014, see G.S. 105-133 . 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not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Legal Periodicals. - For comment on definition of rents from foreign real estate, see 17 N.C.L. Rev. 382 (1939). For discussion of the provisions of this and other sections of the North Carolina income tax law designed to guard against excessive duplicate taxation, see 27 N.C.L. Rev. 582 (1949). For note on income tax consequences of alimony payments, see 29 N.C.L. Rev. 319 (1951). For notes as to employees' death benefits and the relation between trust income and beneficiary income under the 1957 amendments, see 36 N.C.L. Rev. 163, 166 (1958). For comment discussing state adoption of federal taxing concepts, see 51 N.C.L. Rev. 834 (1973). For survey of 1977 tax law, see 56 N.C.L. Rev. 1128 (1978). For survey of 1979 tax law, see 58 N.C.L. Rev. 1548 (1980). For comment on the tax effects of equitable distribution upon divorce, see 18 Wake Forest L. Rev. 555 (1982). For survey of 1982 law on taxation, see 61 N.C.L. Rev. 1217 (1983). For note, "Stone v. Lynch: North Carolina Takes a Different Approach to Defining Gift," see 64 N.C.L. Rev. 677 (1986).