This Part of the income tax Article shall be known as the Individual Income Tax Act.
N.C. Gen. Stat. § 105-133
(Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Short title
Known as the Individual Income Tax Act
The act spans §§ 105–105 (2 sections).
Applied in 1 court decision — leading case 163 N.C. App. 268 - State v. Sinnott (2004)
Most recently applied in 163 N.C. App. 268 - State v. Sinnott (March 2004)
1967, c. 1110, s. 3; 1989, c. 728, s. 1.1; 1998-98, ss. 44, 68.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.