Individual Income Tax
Article 4, Part 2 - Individual Income Tax and Part 5 - Tax Credits for Qualifed Business Investments
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Part 2. Individual Income Tax
| 105-151 | Tax credits for income taxes paid to other states by individuals |
| 105-151.29 | Credit for qualifying expenses of a production company |
| 105-152 | Income tax returns |
| 105-153.1 | Short title |
| 105-153.2 | Purpose |
| 105-153.3 | Definitions |
| 105-153.4 | North Carolina taxable income defined |
| 105-153.5 | Modifications to adjusted gross income |
| 105-153.6 | Adjustments when State decouples from federal accelerated depreciation and expensing |
| 105-153.7 | Individual income tax imposed |
| 105-153.8 | Income tax returns |
| 105-153.9 | Tax credits for income taxes paid to other states by individuals |
| 105-153.10 | Credit for children |
| 105-154 | Information at the sources returns |
| 105-155 | Time and place of filing returns; extensions; affirmation |
| 105-157 | When tax must be paid |
| 105-158 | Taxation of certain Armed Forces personnel and other individuals upon death |
| 105-159 | Federal corrections |
Part 5. Tax Credits for Qualified Business Investment
| 105-163.010 | Definitions (Repealed effective for investments made on or after January 1, 2014) |
| 105-163.011 | Tax Credits allowed (Repealed effective for investments made on or after January 1, 2014) |
| 105-163.012 | Limit; carry-over; ceiling; reduction in basis (Repealed effective for investments made on or after January 1, 2014) |
| 105-163.013 | Registration (Repealed effective for investments made on or after January 1, 2014) |
| 105-163.014 | Forfeiture of credit (Repealed effective for investments made on or after January 1, 2014) |
| 105-163.015 | Sunset |