§ 105-130.42: Recodified as §§ 105-129.35 through 105-129.37 by Session Laws 1999-389, ss. 2-4, effective for taxable years beginning on or after January 1, 1999.

§105‑130.42:  Recodified as §§ 105‑129.35 through 105‑129.37by Session Laws 1999‑389, ss. 2‑4, effective for taxable yearsbeginning on or after January 1, 1999.