A BILL TO BE ENTITLED
AN ACT to eliminate the income tax credits for manufacturing cigarettes for exportation and for manufacturing cigarettes for exportation by utilizing state ports.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑130.45 and G.S. 105‑130.46 are repealed.
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2011.