US lawNorth CarolinaStatutesChapter 105105-130N.C. Gen. Stat. § 105-130Short title.Last amended: 1998Year: 2026Length: 24 wordsOfficial source § 105-130. Short title. This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act.PreviousN.C. Gen. Stat. § 105-129.110NextN.C. Gen. Stat. § 105-130.1