North Carolina § 105-160.8 Federal determinations

North Carolina Statutes

§ 105-160.8 — Federal determinations

North Carolina § 105-160.8

Ch. 105Taxation

Art. 4Income Tax

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-160.8 (2026).

Text

For purposes of this Part, the provisions of G.S. 105-159 apply to fiduciaries required to file returns for estates and trusts. (1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69; 2018-5, s. 38.3(c).) §§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37. Part 4. Income Tax Credits for Property Taxes. §§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b). § 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s.

14.§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b). Part 5. Tax Credits for Qualified Business Investments. § 105-163.010: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014. § 105-163.011: Repealed purs

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For purposes of this Part, the provisions of G.S. 105-159 apply to fiduciaries required to file returns for estates and trusts. (1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69; 2018-5, s. 38.3(c).)
§§ 105-161 through 105-163: Repealed by Session Laws 1989, c. 728, s. 1.37.
Part 4. Income Tax Credits for Property Taxes.
§§ 105-163.01 through 105-163.06: Repealed by Session Laws 1991, c. 45, s. 14(b).
§ 105-163.07: Recodified as § 105-151.21 by Session Laws 1991, c. 45, s. 14.
§§ 105-163.08 through 105-163.09: Repealed by Session Laws 1991, c. 45, s. 14(b).
Part 5. Tax Credits for Qualified Business Investments.
§ 105-163.010: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
§ 105-163.011: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
§ 105-163.012: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
§ 105-163.013: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
§ 105-163.014: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
§ 105-163.015: Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.