North Carolina General Statutes § 105-134 (Recodified for taxable years beginning on or after January 1, 2014 - see editor's note) Purpose

The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually:

(1) Of every resident of this State.

(2) Of every nonresident individual deriving income from North Carolina sources attributable to the ownership of any interest in real or tangible personal property in this State, deriving income from a business, trade, profession, or occupation carried on in this State, or deriving income from gambling activities in this State. (1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998-98, s. 69; 2005-276, s. 31.1(dd), (jj); 2005-344, s. 10.3; 2006-259, s. 8(j); 2006-264, s. 91(a).)

Sections:  Previous  105-131.4  105-131.5  105-131.6  105-131.7  105-131.8  105-132  105-133  105-134  105-134.1  105-134.2A  105-134.5  105-134.6  105-134.7  105-151  105-151.17  Next

Last modified: March 23, 2014