(a)        The Secretary shall provide appropriate space and instructions on the individual income tax form D-400 for an individual to voluntarily indicate whether or not the filing individual is a veteran and, on a joint return, whether or not the individual’s spouse is a veteran.

(b)        Using the information reported pursuant to this section, the Secretary shall compile summary information on an aggregate basis about the number of veterans filing tax returns in this State and shall annually provide that information to the Department of Military and Veterans Affairs no later than January 15 of each year. Information specific to individual employers or employees shall remain confidential in accordance with N.C. Gen. Stat. § 105-259

(c)        As used in this section, the term “veteran” shall mean a person as defined in N.C. Gen. Stat. § 143B-1213(3)b. ?(2016-112, s. 1.)

Terms Used In North Carolina General Statutes 105-254.1

  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3