North Carolina Department of Revenue
XVII. HIGHWAY USE TAX
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.)
Last modified on: 10/31/07 03:37:13 PM.