N.C. Gen. Stat. § 105-158
Taxation of certain Armed Forces personnel and other individuals upon death
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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.
History
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.