N.C. Gen. Stat. § 105-160

Short title

Known as the Income Tax Act

1967, c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998-98, ss. 45, 68.

This Part shall be known as the Income Tax Act for Estates, Trusts, and Beneficiaries.

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.