Versions of See prior versions of a law on LawServer 2024 North Carolina General Statutes 105-153.5A. (Effective for taxable years beginning on or after January 1, 2022) Net operating loss provisions 2023 North Carolina General Statutes 105-153.5A. (Effective for taxable years beginning on or after January 1, 2022) Net operating loss provisions 2022 North Carolina General Statutes 105-153.5A. Net operating loss provisions. [Effective for taxable years beginning on or after January 1, 2022]