reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME › Section .1300 - SPECIAL RULES › Section 05G .1302 - SALES OR LICENSES OF DIGITAL GOODS AND SERVICES

Current through Register Vol. 39, No. 2, July 15, 2024
The receipts from the sale or license of digital goods or services,
													 including the sale of video, audio, and software products or similar transactions, shall be assigned by
													 applying the same provisions set forth in Rules .0904 or .0905 of this Subchapter, as if the transaction was
													 a service delivered to an individual or business customer, or delivered through or on behalf of an individual
													 or business customer. For purposes of the analysis, the terms of the contractual relationship or the
													 characterization of the sale or the license shall not be relevant.
Authority
													 G.S.
													 105-130.4; S.L. 2016-94;
Eff. January 1, 2020 (See S.L.
													 2019-246, s. 3).
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES › Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME › Section .1300 - SPECIAL RULES › Section 05G .1303 - TELECOMMUNICATIONS COMPANIES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) When a
											  taxpayer that provides telecommunications or ancillary services that are subject to Multistate Tax Commission
											  Reg. IV.18(i), receipts from the sale or license of digital goods or services not otherwise assigned for
											  apportionment purposes pursuant to that Regulation shall be assigned pursuant to this Rule. The taxpayer
											  shall apply Rules .0904 or .0905 of this Subchapter as if the transaction were a service delivered to an
											  individual or business customer or delivered through or on behalf of an individual or business customer.
											  Multistate Tax Commission Reg. IV.18(i) is hereby incorporated by reference, including subsequent amendments
											  or additions, and is available free of charge at
http://www.mtc.gov/Uniformity/Adopted-Uniformity-Recommendations
.
(b) In applying these Rules, if the taxpayer cannot determine the state or
											  states where a customer received the purchased product, the taxpayer may reasonably approximate this location
											  using the customer's place of "primary use" of the purchased product, applying the definition of "primary
											  use" set forth in MTC Model Regulation for Sourcing Sales of Telecommunications and Ancillary Services, MTC
											  Reg. IV.18(i).
Authority
													 G.S.
													 105-130.4; S.L. 2016-94;
Eff. January 1, 2020 (See S.L.
													 2019-246, s. 3).
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter A - DIVISIONAL RULES › Section 06A .0101-.0105

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
											  G.S.
											  105-133 to
											  105-163.24;
											  143B-10;
											  143B-221;
Eff. February 1, 1976;
Amended Eff. June 1, 1990;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0101 - REPEALED - FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-155;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. October 1, 1991;
Repealed Eff. August 1, 2002.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0102 - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Careful attention should be given to the answering of all questions
													 and to the completion of all applicable schedules on the return. Incomplete or inaccurate information, or the
													 failure to sign a return, may result in the returning of the forms to the taxpayer and in correspondence,
													 thereby delaying the processing of the return and any refund due thereon.
Authority
													 G.S.
													 105-153.8;
													 105-155;
													 105-251;
													 105-252;
													 105-262;
Eff. February 1, 1976;
Pursuant to G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0103 - REPEALED - COMBINED RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-152(e);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 4, 1978;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0105 - REPEALED - REPRODUCED COPIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-155;
													 105-251;
													 105-252;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1993; May 1, 1984;
Repealed Eff. July 1, 2000.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0106 - FEDERAL FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
A taxpayer whose federal return reflects an address outside of North
													 Carolina shall attach a copy of the federal return to the taxpayer's North Carolina return.
Authority
													 G.S.
													 105-153.8;
													 105-155;
													 105-251;
													 105-252;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984;
Readopted Eff.
													 May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0108 - EXPIRED - AMENDED RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-156;
													 105-159;
													 105-262;
Eff. June 1, 1982;
Amended
													 Eff. May 1, 1984;
Pursuant to
													 G.S.
													 150B-21.3A, rule Expired August 1, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0109 - FILING REQUIREMENTS GENERAL STATEMENT

Current through Register Vol. 39, No. 2, July 15, 2024
The minimum gross income filing requirements under North Carolina
													 law are different from the filing requirements under the Internal Revenue Code because North Carolina law
													 does not allow the same standard deduction amount as the Internal Revenue Code or a personal exemption for
													 the individual, the individual's spouse, the individual's children, or any other qualifying dependents on the
													 State return.
Authority
													 G.S.
													 105-153.5;
													 105-262;
Eff. June 1, 1990;
Readopted
													 Eff. May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0110-.0111

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-134.2;
													 105-134.5;
													 105-134.6(c);
													 105-152;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. October 1, 1991; February 1, 1991;
Repealed Eff. June 1,
													 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0112 - JOINT FEDERAL BUT SEPARATE STATE RETURN

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Separate Return or Schedule. -- A spouse
											  who files a joint federal return but files a separate North Carolina return pursuant to
											  G.S.
											  105-153.8(c) shall complete a separate federal return and
											  attach it to the North Carolina tax return to show how the spouse's adjusted gross income would be determined
											  on a separate federal return. In lieu of completing a separate federal return, the spouse may submit a
											  schedule showing the computation of the spouse's separate adjusted gross income. A spouse who submits a
											  schedule shall attach a copy of the spouse's joint federal return if the federal return reflects an address
											  outside North Carolina.
(b) Allowable Deductions. -- In
											  completing a separate federal return or preparing a schedule computing a spouse's separate adjusted gross
											  income, deductions are allowable only for items paid during the tax year. Deductions for separate obligations
											  are allowable only to the spouse who paid the obligation and was responsible for paying the obligation.
											  Deductions for joint obligations paid by one spouse from that spouse's separate account are allowable only to
											  that spouse. Deductions for joint obligations paid from a joint account are allowable to each spouse in
											  proportion to the spouses' adjusted gross incomes for that tax year.
Authority
													 G.S.
													 105-134.1;
													 105-153.5(a)(2);
													 105-153.8(e);
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. August 1, 2002; August 1, 1998; February 1, 1991;
Readopted Eff. May 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0113 - TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) If a married couple is domiciled
											  in a state or country recognized for federal income tax purposes as a community property state or country and
											  the spouses file separate North Carolina returns with each spouse reporting one-half of the salary and wages
											  received while domiciled in the community property state or country, each spouse shall claim one-half of the
											  credit for the income tax withheld with respect to community wages.
(b) A schedule or statement shall be attached to the North Carolina return
											  showing the name and social security number of each spouse, that they were domiciled in a community property
											  state or country, and that 50 percent of each spouse's income tax withheld is allocated to the other spouse's
											  income tax return.
Authority
													 G.S.
													 105-163.10;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. June 1, 1993;
Readopted Eff. May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0114 - COMPUTATION OF TAXABLE INCOME GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
The starting point in determining North Carolina taxable income is
													 federal adjusted gross income, subject to the additions, deductions, and North Carolina standard deduction or
													 North Carolina itemized deductions as provided by
													 G.S.
													 105-153.5 and
													 105-153.6. These adjustments do not apply to all individuals.
													 Each individual shall determine if any of the adjustments apply to the individual's return.
Authority
													 G.S.
													 105-153.3;
													 105-153.4;
													 105-153.5;
													 105-153.6;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. June 1, 1993; October 1, 1991;
Readopted Eff. May 1, 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0115 - ADDITIONS TO ADJUSTED GROSS INCOME

Current through Register Vol. 39, No. 2, July 15, 2024
The additions under
													 G.S.
													 105-153.5(c)(1) include the portion of an exempt interest
													 dividend from a regulated investment company that represents interest on direct obligations of states and
													 their political subdivisions other than North Carolina and interest from obligations of the District of
													 Columbia.
Authority
													 G.S.
													 105-153.5(c)(1);
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991;
Readopted Eff. May 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0116 - DEDUCTIONS FROM ADJUSTED GROSS INCOME

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Deductible Interest. -- The deduction for
											  interest on obligations of the United States or its possessions provided in
											  G.S.
											  105-153.5(b)(1) applies to direct obligations of the
											  United States to the extent the interest has been included in federal adjusted gross income. For the interest
											  to be deductible, the obligation shall be in writing, bear interest, be a binding promise by the United
											  States to pay specific amounts at specific dates, and be specifically authorized by Congress. United States
											  Treasury bonds, notes, bills, certificates, and saving bonds are primary examples of direct
											  obligations.
(b) Nondeductible Interest. - Interest earned on
											  obligations that are backed or guaranteed by, but not direct obligations of, the United States Government
											  shall not qualify for deduction from an individual's federal adjusted gross income. Interest earned on
											  obligations where the United States is an insurer or guarantor, but the obligation is not a direct
											  obligation, shall not be deductible from federal adjusted gross income. Examples include Federal Home Loan
											  Mortgage Corporation ("Freddie Mac"), Federal National Mortgage Association ("Fannie Mae"), and the
											  Government National Mortgage Association ("Ginnie Mae"). Distributions representing gain from the sale or
											  other disposition of United States obligations or interest paid in connection with repurchase agreements
											  issued by banks and savings and loan associations shall not be deductible from federal adjusted gross income.
											  The deduction from federal adjusted gross income shall not apply to any portion of a distribution from an
											  Individual Retirement Account (IRA).
(c) Indian Tribe. -- The
											  income earned or received by an enrolled member of the Eastern Band of Cherokee Indians or another federally
											  recognized Indian tribe shall be deductible from federal adjusted gross income if it is included in federal
											  gross income and it is derived from activities on the Cherokee reservation or another federally recognized
											  Indian reservation while the member resided on the reservation.
Authority
													 G.S.
													 105-153.5;
													 105-262;
Eastern Band of Cherokee Indians v. Lynch
													 632 F.2d 373 (4th Cir. 1980);
Eff. June 1, 1990;
Amended Eff. April 1, 2001; November
													 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991;
Readopted Eff. May 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0117 - EXPIRED - TRANSITIONAL ADJUSTMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-134.7;
													 105-262;
													 105-264;
Eff. June 1, 1990;
Amended
													 Eff. August 1, 1998; May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991;
Expired Eff.
													 August 1, 2015 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0118 - EXPIRED - ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262; Rev. Proc. 93-8, Internal Revenue Bulletin 1993-2, January 11,
													 1993;
Eff. May 1, 1994;
Amended Eff. August 1, 2002; July 1, 2000; August 1, 1998;
													 November 1, 1994;
Expired Eff. August 1, 2015 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0100 - FILING INDIVIDUAL INCOME TAX RETURNS › Section 06B .0119 - REPORTING INCOME FROM CONVEYANCE OF REAL PROPERTY HELD IN TENANCY BY THE ENTIRETY

Current through Register Vol. 39, No. 2, July 15, 2024
When spouses file separate individual income tax returns, the
													 spouses shall determine the portion of the income or loss from real property that shall be reported by each
													 spouse. When real property conveyed jointly in the name of a married couple is located in another state and
													 the share of ownership of each is not fixed in the deed or other instrument creating the co-tenancy, each
													 spouse is considered as having received one-half of the income or loss from the real property, unless they
													 can demonstrate that the laws of that particular state with respect to the right to the income from the
													 property allocate the income or loss in a different manner.
Authority
													 G.S.
													 39-13.6;
													 105-262;
Eff. May 1,
													 2016.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0200 - STATE AND FEDERAL DIFFERENCES › Section 06B .0201-.0202

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-133 to
													 105-163.24;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 4, 1978;
Repealed Eff. March 22, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0300 - PERSONAL EXEMPTION › Section 06B .0301-.0312

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-135;
													 105-149;
													 105-149(a)(2);
													 105-149(a)(4);
													 105-149(a)(5);
105-149(a)(6);
													 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a);
105-149(a)(8a);
													 105-149(b); 105-149(c); 105-262;
Eff. February 1, 1976;
Amended Eff. February 1,
													 1989; November 1, 1988; August 1, 1986; May 1, 1984;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0300 - PERSONAL EXEMPTION › Section 06B .0313-.0314

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-149(a)(8b);
													 105-149(a)(8c);
													 105-262;
Eff. February 11, 1978;
Amended Eff. November 1, 1988; April 19, 1981;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0300 - PERSONAL EXEMPTION › Section 06B .0315 - REPEALED - PARAPLEGICS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-149(a)(8d);
													 105-262;
Eff. April 19, 1981;
Amended
													 Eff. November 1, 1988; February 1, 1988;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0300 - PERSONAL EXEMPTION › Section 06B .0316-.0319

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-149(a)(8e);
													 105-149(a)(8f);
													 105-149(a)(8g);
													 105-149(a)(8h);
													 105-262;
Eff. August 1, 1986;
Amended
													 Eff. November 1, 1988;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0300 - PERSONAL EXEMPTION › Section 06B .0320-.0321

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-149(a);
													 105-262;
Eff. November 1, 1988;
Amended
													 Eff. December 1, 1988;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0400 - ANNUITIES AND PENSIONS › Section 06B .0401-.0408

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141.1;
													 105-141(b)(2);
													 105-141(b)(14);
													 105-141(b)(18);
													 105-141(b)(20);
													 105-141(c);
													 105-141.1(d)(3);
													 105-141.1(g);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0500 - DIVORCED OR SEPARATED PERSONS › Section 06B .0501 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141.2;
													 105-147(21);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1986; March 22, 1981;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0500 - DIVORCED OR SEPARATED PERSONS › Section 06B .0502-.0520

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a)(3);
													 105-141.2;
													 105-144;
													 105-147(2);
													 105-147(5);
													 105-147(6);
													 105-147(11);
													 105-147(21);
													 105-149;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1982; March 22, 1981; February 11, 1978;
Repealed Eff. August 1,
													 1986.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0601-.0603

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-130.4;
													 105-134;
													 105-135(13);
													 105-141(a);
													 105-142(c);
													 105-147(9);
													 105-147(18);
													 105-149(b);
													 105-151;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0604 - REPEALED - OTHER TAX CREDITS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-151.1;
													 105-151.2;
													 105-151.3;
													 105-163.03;
													 105-262;
Eff. February 11, 1978;
Amended Eff. March 22, 1981;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0605 - REPEALED - RESIDENTIAL SOLAR ENERGY EQUIPMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-129.15;
													 105-129.16A;
													 105-262;
Eff. June 1, 1982;
Amended
													 Eff. July 1, 2000; June 1, 1995; June 1, 1993; June 1, 1990; July 1, 1986;
Repealed Eff. February
													 1, 2005.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0606 - EXPIRED - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-151.11;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. July 1, 1999; November 1, 1994; June 1, 1993; October 1, 1991;
Expired Eff. August 1, 2015
													 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0607 - CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) If credits are claimed for
											  taxes paid to more than one state or country, a separate computation must be made for each state or country
											  and the separate credits combined to determine the total credit.
(b) No credit is allowed for income taxes paid to a city, county, or other
											  political subdivision of a state or to the federal government.
(c) If credit is claimed for the shareholder's part of the corporate tax
											  paid, a schedule must be attached to the North Carolina return showing the total tax paid by the S
											  corporation and how the pro rata share of the tax was determined.
Authority
													 G.S.
													 105-153.9;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. June 1, 1993;
Pursuant to
													 G.S.
													 150B-21.3A, rule is necessary without substantive public interest Eff. July
													 26, 2015.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0608 - REPEALED - CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-131.8;
													 105-262;
Eff. June 1, 1990;
Repealed
													 Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0609 - REPEALED - CREDIT FOR NORTH CAROLINA DIVIDENDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-151.19;
													 105-262;
Eff. June 1, 1990;
Amended
													 Eff. June 1, 1993;
Repealed Eff. August 1, 1998.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0610 - EXPIRED - CREDIT FOR THE DISABLED

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-151.18;
													 105-262;
Eff. February 1, 1991;
Amended
													 Eff. June 1, 1993;
Expired Eff. August 1, 2015 pursuant to
													 G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0611 - REPEALED - CREDIT FOR TAX PAID ON CERTAIN GOVERNMENT RETIREMENT BENEFITS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-151.20;
													 105-262;
Eff. February 1, 1991;
Repealed Eff. June 1, 1993.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0612 - REPEALED - TAX CREDIT FOR QUALIFIED BUSINESS INVESTMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-131.8(b);
													 105-163.010;
													 105-163.011;
													 105-163.012;
													 105-163.013;
													 105-163.14;
													 105-262;
Eff. September 1, 1992;
Amended Eff. July 1, 1996; May 1, 1994;
Repealed Eff. September 1,
													 2008.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0600 - TAX CREDITS › Section 06B .0613 - EXPIRED - CREDIT FOR USE OF NORTH CAROLINA PORTS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-131.8;
													 105-151.22;
													 105-262;
Eff. January 4, 1993;
Expired
													 Eff. August 1, 2015 pursuant to G.S.
													 150B-21.3A.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0700 - ACTIVE AND RESERVE DUTY MILITARY PAY › Section 06B .0701-.0706

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-134;
													 105-135(13);
													 105-141;
													 105-141(b)(25);
													 105-147;
105-163.15; 105-163.18; 105-262; 105-263;
													 50 U.S.C. Sec. 574;
Eff. February 1, 1976;
Amended Eff. August 1, 1986; May 1, 1984;
													 June 1, 1982; March 22, 1981;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0700 - ACTIVE AND RESERVE DUTY MILITARY PAY › Section 06B .0707-.0708

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-244.1;
													 105-249.2;
													 105-158;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 22, 1981;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0800 - INSTALLMENT SALES › Section 06B .0801 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-142(f);
													 105-144;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 1988; May 1, 1984; June 1, 1982;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0800 - INSTALLMENT SALES › Section 06B .0802-.0806

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-142(f);
													 105-141(a);
													 105-144;
													 105-147(9),(10);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 29, 1981;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0900 - SALE OF PRINCIPAL RESIDENCE › Section 06B .0901-.0908

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0900 - SALE OF PRINCIPAL RESIDENCE › Section 06B .0909 - REPEALED - 65 OR OLDER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.2;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. March 22, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0900 - SALE OF PRINCIPAL RESIDENCE › Section 06B .0910 - REPEALED - REPORTING SALE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.2;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1982; March 29, 1981; February 21, 1979;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .0900 - SALE OF PRINCIPAL RESIDENCE › Section 06B .0911 - REPEALED - 55 OR OVER

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(26);
													 105-262;
Eff. March 29, 1981;
Amended
													 Eff. May 1, 1984;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1000 - PRIVATE ANNUITY TRANSACTIONS › Section 06B .1001 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-144;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1982;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1000 - PRIVATE ANNUITY TRANSACTIONS › Section 06B .1002-.1004

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-144;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1100 - INVOLUNTARY CONVERSION › Section 06B .1101 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 1, 1978;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1100 - INVOLUNTARY CONVERSION › Section 06B .1102-.1112

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-144;
													 105-144.1;
													 105-147(9);
													 105-262;
Eff. February 1, 1976;
Repealed Eff. April 1, 1978.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1200 - COST BASIS OF PROPERTY › Section 06B .1201-.1203

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. March 25, 1978;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1300 - TENANCY BY THE ENTIRETY › Section 06B .1301-.1305

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 39-13.6;
													 39-13.6(c);
													 105-144;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 1984; June 1, 1982; February 18, 1978;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1300 - TENANCY BY THE ENTIRETY › Section 06B .1306 - REPEALED - BASIS AFTER DIVORCE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
Eff. February 18, 1978;
Repealed Eff. June
													 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1400 - INCOME AND DEDUCTIONS OF DECEDENTS › Section 06B .1401-.1404

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 28A-15-8;
													 28A-15-9;
													 31A-4;
													 105-142;
													 105-142.1;
													 105-152;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. August 1, 1986; June 1, 1982; February 21, 1979;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1500 - STOCK DIVIDENDS AND STOCK RIGHTS › Section 06B .1501 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. June 1, 1982;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1500 - STOCK DIVIDENDS AND STOCK RIGHTS › Section 06B .1502-.1505

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-144.4;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1600 - BASIS OF DIVESTED STOCK › Section 06B .1601-.1602

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.4;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1701-.1706

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141;
													 105-141(a);
													 105-141(b)(1);
													 105-141(b)(2);
													 105-141(b)(3);
105-141(b)(4);
													 105-144; 105-262;
Eff. February 1, 1976;
Amended Eff. February 1, 1989; August 1,
													 1986; June 1, 1982; March 29, 1981;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1707 - REPEALED - NONPROFIT EDUCATIONAL INSTITUTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(4);
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1708-.1709

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-141(b)(5);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 1984;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1710-.1714

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(5)(6)(7);
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1715-.1716

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-141(b)(8);
													 105-141(b)(9)a.; 105-262;
Eff.
													 February 1, 1976;
Amended Eff. April 19, 1981; March 29, 1981; February 18, 1978;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1717-.1726

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16);
													 105-141.1; 105-262; 128-31; 128-32; 143-166;
Eff. February 1, 1976;
Amended Eff.
													 March 29, 1981; February 18, 1978;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1727 - REPEALED - ARMED FORCES RETIREMENT PAY

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(18);
													 105-141(b)(20);
													 105-141.1;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 19, 1981; February 18, 1978:
Repealed Eff. May 1,
													 1984.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1728 - REPEALED - TAX SHELTERED ANNUITIES

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(17);
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. April 19, 1981; February 18, 1978;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1729 - REPEALED - ANNUITY INCOME

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-144.1;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. April 19, 1981.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1730-.1731

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-142(e);
													 105-144;
													 105-147(7);
105-262;
													 133-15;
Eff. February 1, 1976;
Amended Eff. June 1, 1982; April 19, 1981;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1732 - REPEALED - LAW ENFORCEMENT OFFICERS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 143-166;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1733-.1734

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-262;
													 128-31; 45 U.S.C. Sec. 231m;
Eff. February 1,
													 1976;
Amended Eff. June 1, 1982;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1735 - REPEALED - VETERANS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(16);
													 165-44;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. February 18, 1978.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1736 - REPEALED - POLLUTION ABATEMENT BONDS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 159C-14;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. February 18, 1978;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1737-.1738

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141;
													 105-262; 38 U.S.C. sec. 3101;
Eff. February 1,
													 1976;
Amended Eff. June 1, 1982;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1739 - REPEALED - BUSINESS DEVELOPMENT CORPORATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 53A-15;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1740 - REPEALED - STATE EMPLOYEES' RETIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 135-9;
													 105-262;
Eff. February 1, 1976;
Amended
													 Eff. May 1, 1984; February 18, 1978;
Repealed Eff. June 1,
													 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1741 - REPEALED - STATE SUPPORTED SCHOOLS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 116-183;
													 116-196;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1742-.1744

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-141(b)(3);
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1745-.1746

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-262;
													 127A-40(e); 45 USC Sec. 352(e);
Eff. February 18, 1978;
Repealed Eff. June 1, 1982.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1747 - REPEALED - INDIAN RESERVATION INCOME

Current through Register Vol. 39, No. 2, July 15, 2024
Authority United States Court
													 of Appeals (Fourth Circuit) No. 79-1589;
G.S.
													 105-141;
													 105-262;
Eff. June 1, 1982;
Repealed
													 Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1748 - REPEALED - NORTH CAROLINA LEGISLATIVE RETIREMENT BENEFITS

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 120-4.4;
													 120-4.23;
													 105-262;
Eff. May 1, 1984;
Amended Eff.
													 August 1, 1986;
Repealed Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1700 - EXEMPT INCOME › Section 06B .1749-.1752

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(a);
													 105-141(b)5;
													 105-141(b)(9)c.; 105-141(b)(22);
													 105-262;
Eff. August 1, 1986;
Amended Eff. November 1, 1988;
Repealed
													 Eff. June 1, 1990.
North Carolina Administrative Code › Title 17 - REVENUE › Chapter 06 - INDIVIDUAL INCOME TAX › Subchapter B › Section .1800 - SCHOLARSHIP AND FELLOWSHIP GRANTS › Section 06B .1801 - REPEALED - GENERAL

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
													 G.S.
													 105-141(b)(10);
													 105-135;
													 105-262;
Eff. February 1, 1976;
Repealed Eff. June 1, 1982.