North Carolina Department of Revenue


G.S. 105-187.6(b)(2) - Conforming Change: This subdivision was amended to reflect the changes made in the corporation, limited liability, and partnership laws concerning the procedures for consolidation, conversion, and merger. It adds references to the three types of entities and continues to exempt transfers upon the formation of one of these entities or upon the merger, conversion, or consolidation of two or more of these entities.
(Effective December 15, 1999; SB 835, s. 5.9, S.L. 99-369.)