Section 105-41 - [Repealed]Repealed by 2023 N.C. Sess. Laws 134,s. 42.7-a, eff. 7/1/2023.Amended by 2018 N.C. Sess. Laws 5, s. 38.2-h, eff. 6/12/2018, and applicable to taxable years beginning on or after 7/1/2018.Amended by 2017 N.C. Sess. Laws 151, s. 4, eff. 7/20/2017, and applicable to taxable years beginning on or after 7/1/2018.Amended by 2017 N.C. Sess. Laws 39, s. 9, eff. 6/21/2017.Amended by 2011 N.C. Sess. Laws 330, s. 6, eff. 6/27/2011.Amended by 2009 N.C. Sess. Laws 445, s. 1, eff. 8/7/2009.Amended by 2008 N.C. Sess. Laws 206, s. 1, eff. 8/9/2008.Amended by 2005 N.C. Sess. Laws 276, s. 23A.1.(b), eff. 1/1/2006.Amended by 2002 - 158, s. 3, eff. 7/1/2003. 1939, c. 158, s. 109; 1941, c. 50, s. 3; 1943, c. 400, s. 2; 1949, c. 683; 1953, c. 1306; 1957, c. 1064; 1973 , c. 476, s. 193; 1981 , c. 17; c. 83, ss. 4, 5; 1989 , c. 584, s. 7; 1991 (Reg. Sess., 1992), c. 974, s. 1; 1993 , c. 419, s. 13.2; 1998-95, s. 7.