Individual Income Tax

Article 4, Part 2 - Individual Income Tax and Part 5 - Tax Credits for Qualifed Business Investments

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Part 2. Individual Income Tax


105-151 Tax credits for income taxes paid to other states by individuals
105-151.29 Credit for qualifying expenses of a production company
105-152 Income tax returns
105-153.1 Short title
105-153.2 Purpose
105-153.3 Definitions
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
105-153.10 Credit for children
105-154 Information at the sources 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 corrections
   

Part 5. Tax Credits for Qualified Business Investment

105-163.010 Definitions (Repealed effective for investments made on or after January 1, 2014)
105-163.011 Tax Credits allowed (Repealed effective for investments made on or after January 1, 2014)
105-163.012 Limit; carry-over; ceiling; reduction in basis (Repealed effective for investments made on or after January 1, 2014)
105-163.013 Registration (Repealed effective for investments made on or after January 1, 2014)
105-163.014 Forfeiture of credit (Repealed effective for investments made on or after January 1, 2014)
105-163.015 Sunset
   

Other Tax Credits Allowed Against Individual Income Tax

Article 3B – Business and Energy Tax Credits
Article 3D – Historic Rehabilitation Tax Credits
Article 3E – Low-Income Housing Tax Credits
Article 3F – Research and Development
Article 3H – Mill Rehabilitation Tax Credit
Article 3J – Tax Credits for Growing Businesses
Article 3K – Tax Incentives for Railroad Intermodal Facilit