| 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 |
