North Carolina § 105-159 - 2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
Full text of North Carolina North Carolina General Statutes § 105-159 — 2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013., with citation guidance and answers to common questions.
§ 105-159. 2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.
History (2002-158, s. 4; 2005-276, s. 23A.1(d); 2006-192, s. 18; repealed by 2013-360, s. 21.1(c), and 2013-381, s. 38.1(f).) Editor's Note. - Former G.S. 105-159.2 pertained to designation of tax to North Carolina Public Campaign Fund. This section was repealed in 2013 by two different Session Laws, each giving the repeal different effective dates. Session Laws 2013-360, s. 21.1(c), repealed this section effective for taxable years beginning on or after January 1, 2013. Session Laws 2013-381, s. 38.1(f), repealed this section effective July 1, 2013. Session Laws 2014-3, s. 14.15, amended Session Laws 2013-360, s. 21.1(m), the effective date provision affecting Session Laws 2013-360, s. 21.1(c), by changing the effective date of the repeal of this section to July 1, 2013. Session Laws 2013-360, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2013.'" Session Laws 2013-360, s. 38.5 is a severability clause. PART 3. INCOME TAX - ESTATES, TRUSTS, AND BENEFICIARIES.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-159
What does North Carolina General Statutes § 105-159 cover?
Section 105-159 ("2: Repealed by Session Laws 2013-360, s. 21.1(c), as amended by Session Laws 2014-3, s. 14.15, and Session Laws 2013-381, s. 38.1(f), effective July 1, 2013.") 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 § 105-159?
A common citation format is "North Carolina General Statutes § 105-159" (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 § 105-159 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.