105-160.5. Returns.
The fiduciary of an estate or trust described below shall file an income tax return under affirmation, showing specifically the taxable income and the adjustments required by this Part and such other facts as the Secretary may require for the purpose of making any computation required by this Part:
(1) Every estate or trust which has taxable income under this Part during the taxable year and is required to file an income tax return for the taxable year under the Code.
(2) Every estate or trust which the Secretary believes to be liable for a tax under this Part, when so notified by the Secretary and requested to file a return. (1989, c. 728, s. 1.38; 1998-98, s. 69.)
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.