NORTH CAROLINA GENERAL ASSEMBLY
1961 SESSION

CHAPTER 893
HOUSE BILL 432

AN ACT TO AMEND G.S. 105‑141 TO PROVIDE INCOME TAX EXEMPTION FOR BENEFITS PAID UNDER ALL WORKMEN'S COMPENSATION ACTS AND SIMILAR ACTS.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105‑141(b) is hereby amended by striking from lines 3 and 4 of subparagraph (5) of said subsection the words "the Workmen's Compensation Act" and by inserting in lieu thereof the following:
"workmen's compensation acts or similar acts (which have been judicially declared to provide benefits in the nature of workmen's compensation benefits, by whatever name called)".
Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3.  This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 16th day of June, 1961.