§ 105-130.1. Purpose. - North Carolina Statutes

§105‑130.1.  Purpose.

The general purpose of thisPart is to impose a tax for the use of the State government upon the net incomeof every domestic corporation and of every foreign corporation doing businessin this State.

The tax imposed upon the netincome of corporations in this Part is in addition to all other taxes imposedunder this Subchapter. (1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1998‑98,s. 69.)