(a) Surtax. - An income tax surtax is imposed on a taxpayer equal to three percent (3%) of the tax payable by the taxpayer under G.S. 105-130.3 for the taxable year. This tax is in addition to the tax imposed by G.S. 105-130.3 and is due at the time prescribed in G.S. 105-130.17 for filing a corporate income tax return.
(b) Sunset. - This section expires for taxable years beginning on or after January 1, 2011. (2009-451, s. 27A.1(a).)
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Last modified: March 23, 2014