§ 105‑134.4. (Repealed effective for taxable years beginning on or after January 1, 2012) Taxable year.
A taxpayer shall compute North Carolina taxable income on the basis of the taxable year used in computing the taxpayer's income tax liability under the Code. (1989, c. 728, s. 1.4; 2011‑145, s. 31A.1(d).)