§ 105-130.3B. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax. - North Carolina Statutes

§ 105‑130.3B. (Effective for taxable years beginning on or after January 1, 2009, andexpiring for taxable years beginning on or after January 1, 2011) Income taxsurtax.

(a)        Surtax. – An incometax surtax is imposed on a taxpayer equal to three percent (3%) of the taxpayable by the taxpayer under G.S. 105‑130.3 for the taxable year. Thistax is in addition to the tax imposed by G.S. 105‑130.3 and is due at thetime prescribed in G.S. 105‑130.17 for filing a corporate income taxreturn.

(b)        Sunset. – Thissection expires for taxable years beginning on or after January 1, 2011.  (2009‑451, s.27A.1(a).)