GENERAL ASSEMBLY OF NORTH CAROLINA

1995 SESSION

CHAPTER 664

HOUSE BILL 1147

AN ACT TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE USED IN DEFINING AND DETERMINING CERTAIN STATE TAX PROVISIONS.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-228.90(b)(1a) reads as rewritten:

"(1a)    Code. - The Internal Revenue Code as enacted as of January 1, 1995, March 20, 1996, including any provisions enacted as of that date which become effective either before or after that date."

Sec. 2.  This act is effective upon ratification.

In the General Assembly read three times and ratified this the 21st day of June, 1996.

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Dennis A. Wicker

President of the Senate

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Harold J. Brubaker

Speaker of the House of Representatives