105-130.3. (Effective for taxable years beginning on or after January 1, 2016, and before January 1, 2017) Corporations.
A tax is imposed on the State net income of every C Corporation doing business in this State at the rate of four percent (4%). An S Corporation is not subject to the tax levied in this section.
105-130.3. (Effective for taxable years beginning on or after January 1, 2017, and before January 1, 2019) Corporations.
A tax is imposed on the State net income of every C Corporation doing business in this State at the rate of three percent (3%). An S Corporation is not subject to the tax levied in this section.
105-130.3. (Effective for taxable years beginning on or after January 1, 2019) Corporations.
A tax is imposed on the State net income of every C Corporation doing business in this State at the rate of two and one-half percent (2.5%). An S Corporation is not subject to the tax levied in this section.
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