N.C. Gen. Stat. § 105-158

Current through Session Law 2024-53

Section 105-158 - Taxation of certain Armed Forces personnel and other individuals upon death

An individual is not subject to the tax imposed by this Part for a taxable year if, under section 692 of the Code, the individual is not subject to federal income tax for that same taxable year.

N.C. Gen. Stat. § 105-158

Amended by 2011 N.C. Sess. Laws 183,s. 72, eff. 6/20/2011.

1969, c. 1116; 1979, c. 179, s. 2; 1989, c. 728, s. 1.30; 1991, c. 439, s. 2; 1998-98, s. 69.