N.C.G.S. § 105-160

Short title.

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

This Part shall be known as the Income Tax Act for Estates, Trusts, and Beneficiaries. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998-98, ss. 45, 68.)