GENERAL ASSEMBLY OF NORTH CAROLINA
1995 SESSION
CHAPTER 664
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