GENERAL ASSEMBLY OF NORTH CAROLINA

1985 SESSION

 

 

CHAPTER 853

SENATE BILL 904

 

AN ACT TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE USED IN DETERMINING CERTAIN TAXABLE INCOME AND TAX EXEMPTIONS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-2.1, 105-114, 105-130.2(1), 105- 135(15), 105-163.1(11), and 105-212 are each amended by deleting the date "December 31, 1984" and substituting the date "January 1, 1986".

Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1986.

In the General Assembly read three times and ratified, this the 1st day of July, 1986.