North Carolina § 105-277 - 1D: Repealed by Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013.
Full text of North Carolina North Carolina General Statutes § 105-277 — 1D: Repealed by Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013., with citation guidance and answers to common questions.
§ 105-277. 1D: Repealed by Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013.
History (2009-308, s. 2; 2010-95, s. 21; 2010-140, s. 1; repealed by 2009-308, s. 4, as amended by 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013.) Editor's Note. - Former G.S. 105-277.1 D pertained to inventory property tax deferal. Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, provides: "This act [which added this section] is effective for taxes imposed for taxable years beginning on or after July 1, 2010. This act is repealed effective for taxes imposed for taxable years beginning on or after July 1, 2013. Notwithstanding the repeal of this act, residences that are receiving the property tax benefit provided by this act in the year immediately prior to the repeal are not affected by the repeal of this act and remain eligible for approval of this benefit for subsequent taxable years until the occurrence of a disqualifying event." Effect of Amendments. - Session Laws 2010-140, s. 1, effective for taxes imposed for taxable years beginning on or after July 1, 2010, in the first sentence of subsection (a), deleted "owned and" following "residence," and inserted "and owned by the builder or a business entity of which the builder is a member, as defined in G.S. 105-277.2 "; and substituted "owner" for "builder," or similar language throughout subsection (b) and twice in subsection (c). § 105-277.1E: Reserved for future codification purposes.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-277
What does North Carolina General Statutes § 105-277 cover?
Section 105-277 ("1D: Repealed by Session Laws 2009-308, s. 4, as amended by Session Laws 2010-95, s. 21, effective for taxes imposed for taxable years beginning on or after July 1, 2013.")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 § 105-277?
A common citation format is "North Carolina General Statutes § 105-277" (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 § 105-277 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.