PUBLISHED

N.C.G.S. § 105-158

Taxation of certain Armed Forces personnel and other individuals upon death.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

An individual is not subject to the tax imposed by this Part for a taxable year if, under section 692 of the Code, the individual is not subject to federal income tax for that same taxable year. (1969, c. 1116; 1979, c. 179, s. 2; 1989, c. 728, s. 1.30; 1991, c. 439, s. 2; 1998-98, s. 69; 2011-183, s. 72.)