The Department of Revenue originally issued this Important Notice on April 16, 2014. The Department stated that it had been advised by the staff of the General Assembly that there was a drafting error in the law with respect to the North Carolina investment limitation for tax year 2013. Session Law 2014-3 amended G.S. 105-130.5B, G.S. 105-134.6A, and G.S. 105-153.6 to increase the North Carolina investment limitation for taxable year 2013 from $125,000 to $200,000. This Important Notice amends and supersedes the original Important Notice by correcting the North Carolina investment limitation for tax year 2013 in the chart and in the eight examples.