Individual Income Tax


105-133 Short title
105-134 Purpose
105-134.1 Definitions
105-134.2 Individual income tax imposed
105-134.3 Year of assessment
105-134.4 Taxable year
105-134.5 North Carolina taxable income defined
105-134.6 Adjustments to taxable income
105-134.7 Transitional adjustments
105-134.8 Inventory
105-151 Tax credits for income taxes paid to other states by individuals
105-151.1 Credit for construction of dwelling units for handicapped persons
105-151.11 Credit for child care and certain employment-related expenses
105-151.12 Credit for certain real property donations
105-151.13 Credit for conservation tillage equipment
105-151.14 Credit for gleaned crop
105-151.18 Credit for the disabled
105-151.20 Credit or partial refund for tax paid on certain federal retirement benefits.
105-151.21 Credit for property taxes paid on farm machinery
105-151.22 (Effective for taxable years ending before January 1, 2003) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
105-151.24 (Effective for taxable years beginning on or after January 1, 2003) Credit for children
105-151.25 Credit for construction of a poultry composting facility
105-151.26 Credit for charitable contributions by nonitemizers
105-151.28 (Effective until taxable years beginning on or after January 1, 2004) Credit for premiums paid on long-term care insurance
105-152 Income tax returns
105-154 Information at the source returns
105-155 Time and place of filing returns; extensions; affirmation
105-156 Failure to file returns; supplementary returns
105-157 When tax must be paid
105-158 Taxation of certain armed forces personnel and other individuals upon death
105-159 Federal corrections
105-159.1 Designation of tax by individual to political party