GENERAL ASSEMBLY OF NORTH CAROLINA
1985 SESSION
CHAPTER 983
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-236(10)a. is amended by adding the following at the end: "No tax may be assessed against the delinquent when it is a partnership as defined under Section 6231(a)(1)(B) of the Code and no penalty could be assessed as provided by Rev. Proc. 84-35, except that for the purpose of Section 3.01 of that procedure 'the Department of Revenue' is substituted for 'the Internal Revenue Service'."
Sec. 2. This act is effective for taxable years beginning on or after January 1, 1986.
In the General Assembly read three times and ratified, this the 11th day of July, 1986.