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North Carolina General Statutes Chapter 105 > Article 4 - Income Tax

North Carolina General Statutes > Chapter 105 > Article 4 - Income Tax

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§ 105-130	Short title
§ 105-130.1	Purpose
§ 105-130.2	Definitions
§ 105-130.3	Corporations
§ 105-130.3A	Expired
§ 105-130.3B	(Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax
§ 105-130.4	Allocation and apportionment of income for corporations
§ 105-130.5	Adjustments to federal taxable income in determining State net income
§ 105-130.6	Subsidiary and affiliated corporations
§ 105-130.6A	Adjustment for expenses related to dividends
§ 105-130.7A	Royalty income reporting option
§ 105-130.8	Net economic loss
§ 105-130.9	Contributions
§ 105-130.10	Amortization of air-cleaning devices, waste treatment facilities and recycling facilities
§ 105-130.10A	Amortization of equipment mandated by OSHA
§ 105-130.11	Conditional and other exemptions
§ 105-130.12	Real estate investment trusts
§ 105-130.14	Corporations filing consolidated returns for federal income tax purposes
§ 105-130.15	Basis of return of net income
§ 105-130.16	Returns
§ 105-130.17	Time and place of filing returns
§ 105-130.19	When tax must be paid
§ 105-130.20	Federal corrections
§ 105-130.21	Information at the source
§ 105-130.22	Tax credit for construction of dwelling units for handicapped persons
§ 105-130.25	Credit against corporate income tax for construction of cogenerating power plants
§ 105-130.2	Expired
§ 105-130.34	Credit for certain real property donations
§ 105-130.36	Credit for conservation tillage equipment
§ 105-130.37	Credit for gleaned crop
§ 105-130.39	Credit for certain telephone subscriber line charges
§ 105-130.41	(Repealed effective for taxable years beginning on or after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
§ 105-130.43	Credit for savings and loan supervisory fees
§ 105-130.44	Credit for construction of poultry composting facility
§ 105-130.45	(Repealed effective January 1, 2018) Credit for manufacturing cigarettes for exportation
§ 105-130.46	(See notes for expiration date) Credit for manufacturing cigarettes for exportation while increasing employment and utilizing State Ports
§ 105-130.47	(Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company
§ 105-130.48	(Repealed for taxable years beginning on or after January 1, 2013) Credit for recycling oyster shells
§ 105-131	Title; definitions; interpretation
§ 105-131.1	Taxation of an S Corporation and its shareholders
§ 105-131.2	Adjustment and characterization of income
§ 105-131.3	Basis and adjustments
§ 105-131.4	Carryforwards; carrybacks; loss limitation
§ 105-131.5	Part-year resident shareholder
§ 105-131.6	Distributions
§ 105-131.7	Returns; shareholder agreements; mandatory withholding
§ 105-131.8	Tax credits
§ 105-133	Short title
§ 105-134	Purpose
§ 105-134.1	Definitions
§ 105-134.2	Individual income tax imposed
§ 105-134.2A	(Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax
§ 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
§ 105-151.6	Expired
§ 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	(Repealed effective for taxable years beginning after January 1, 2014) Credit for North Carolina State Ports Authority wharfage, handling, and throughput charges
§ 105-151.24	Credit for children
§ 105-151.25	Credit for construction of a poultry composting facility
§ 105-151.26	(Effective for taxable years beginning on or after January 1, 2006, and expires for taxable years beginning on or after January 1, 2011) Credit for charitable contributions by nonitemizers
§ 105-151.28	(Repealed for taxable years beginning on or after January 1, 2013) Credit for premiums paid on long-term care insurance
§ 105-151.29	(Repealed for qualifying expenses occurring on or after January 1, 2014) Credit for qualifying expenses of a production company
§ 105-151.30	(Repealed for taxable years beginning on or after January 1, 2013) Credit for recycling oyster shells
§ 105-151.31	(Repealed for taxable years beginning on or after January 1, 2013) Earned income tax credit
§ 105-151.32	(Repealed for taxable years beginning on or after January 1, 2013) Credit for adoption expenses
§ 105-152	Income tax returns
§ 105-154	Information at the source 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
§ 105-159.1	Designation of tax by individual to political party
§ 105-159.2	Designation of tax to North Carolina Public Campaign Fund
§ 105-160	Short title
§ 105-160.1	Definitions
§ 105-160.2	Imposition of tax
§ 105-160.3	Tax credits
§ 105-160.4	Tax credits for income taxes paid to other states by estates and trusts
§ 105-160.5	Returns
§ 105-160.6	Time and place of filing returns
§ 105-160.7	When tax must be paid
§ 105-160.8	Federal corrections
§ 105-163.010	(Repealed effective for investments made on or after January 1, 2013) Definitions
§ 105-163.011	(Repealed effective for investments made on or after January 1, 2013) Tax credits allowed
§ 105-163.012	(Repealed effective for investments made on or after January 1, 2013) Limit; carry-over; ceiling; reduction in basis
§ 105-163.013	(Repealed for investments made on or after January 1, 2013) Registration
§ 105-163.014	(Repealed for investments made on or after January 1, 2013) Forfeiture of credit
§ 105-163.015	Sunset

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Individual Income Taxes

North Carolina General Statutes Chapter 105 > Article 4 - Income Tax

North Carolina General Statutes > Chapter 105 > Article 4 - Income Tax

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