105-134. (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose.
The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually:
(1) Of every resident of this State.
(2) Of every nonresident individual deriving income from North Carolina sources attributable to the ownership of any interest in real or tangible personal property in this State, deriving income from a business, trade, profession, or occupation carried on in this State, or deriving income from gambling activities in this State. (1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998-98, s. 69; 2005-276, s. 31.1(dd), (jj); 2005-344, s. 10.3; 2006-259, s. 8(j); 2006-264, s. 91(a).)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 105-130.3 - Corporations[Effective for taxable years beginning before January 1, 2019]
§ 105-130.4 - Allocation and apportionment of income for corporations.
§ 105-130.5 - Adjustments to federal taxable income in determining State net income.
§ 105-130.5A - Secretary's authority to adjust net income or require a combined return.
§ 105-130.5B - Adjustments when State decouples from federal accelerated depreciation and expensing.
§ 105-130.7A - Royalty income reporting option.
§ 105-130.7B - Limitation on qualified interest for certain indebtedness.
§ 105-130.8A - Net loss provisions.
§ 105-130.10A - Amortization of equipment mandated by OSHA.
§ 105-130.11 - Conditional and other exemptions.
§ 105-130.12 - Real estate investment trusts.
§ 105-130.14 - Corporations filing consolidated returns for federal income tax purposes.
§ 105-130.15 - Basis of return of net income.
§ 105-130.17 - Time and place of filing returns.
§ 105-130.19 - When tax must be paid.
§ 105-130.20 - Federal determinations and amended returns.
§ 105-130.21 - Information at the source.
§ 105-130.25 - Credit against corporate income tax for construction of cogenerating power plants.
§ 105-130.35 - Recodified as § 105-269.5 by Session Laws 1991, c45, s20.
§ 105-130.40 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.2.
§ 105-131 - Title; definitions; interpretation.
§ 105-131.2 - Adjustment and characterization of income.
§ 105-131.3 - Basis and adjustments.
§ 105-131.4 - Carryforwards; carrybacks; loss limitation.
§ 105-131.5 - Part-year resident shareholder.
§ 105-131.7 - Returns; shareholder agreements; mandatory withholding.
§ 105-131.8 - Tax credits[Effective for taxable years beginning before January 1, 2022]
§ 105-132 - Recodified as § 105-135 by Session Laws 1967, c1110, s3.
§ 105-151.17 - Recodified as § 105-129.8 by Session Laws 1996, 2nd Extra Session, c13, s3.4.
§ 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.
§ 105-154 - Information at the source 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 determinations and amended returns.
§ 105-160.2 - Imposition of tax.
§ 105-160.4 - Tax credits for income taxes paid to other states by estates and trusts.
§ 105-160.6 - Time and place of filing returns.
§ 105-160.7 - When tax must be paid.
§ 105-160.8 - Federal determinations.
§ 105-163.07 - Recodified as § 105-151.21 by Session Laws 1991, c45, s14.