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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 06. INDIVIDUAL INCOME TAX |
| SUBCHAPTER A. DIVISIONAL RULES |
| 17 NCAC 06A .0101-.0105. REPEALED |
| SUBCHAPTER B. |
| 17 NCAC 06B .0101. FORMS [REPEALED] |
| 17 NCAC 06B .0102. GENERAL |
| 17 NCAC 06B .0103. COMBINED RETURNS [REPEALED] |
| 17 NCAC 06B .0104. COMPLETING A RETURN |
| 17 NCAC 06B .0105. REPRODUCED COPIES [REPEALED] |
| 17 NCAC 06B .0106. FEDERAL FORMS |
| 17 NCAC 06B .0107. EXTENSIONS |
| 17 NCAC 06B .0108. AMENDED RETURNS |
| 17 NCAC 06B .0109. FILING REQUIREMENTS ‑ GENERAL STATEMENT |
| 17 NCAC 06B .0110-.0111. REPEALED |
| 17 NCAC 06B .0112. JOINT FEDERAL BUT SEPARATE STATE RETURN |
| 17 NCAC 06B .0113. TAXPAYERS DOMICILED IN COMMUNITY PROPERTY STATES |
| 17 NCAC 06B .0114. COMPUTATION OF TAXABLE INCOME ‑ GENERAL |
| 17 NCAC 06B .0115. ADDITIONS TO FEDERAL TAXABLE INCOME |
| 17 NCAC 06B .0116. DEDUCTIONS FROM FEDERAL TAXABLE INCOME |
| 17 NCAC 06B .0117. TRANSITIONAL ADJUSTMENTS |
| 17 NCAC 06B .0118. ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNS |
| 17 NCAC 06B .0201-.0202. REPEALED |
| 17 NCAC 06B .0301-.0312. REPEALED |
| 17 NCAC 06B .0313-.0314. REPEALED |
| 17 NCAC 06B .0315. PARAPLEGICS [REPEALED] |
| 17 NCAC 06B .0316-.0319. REPEALED |
| 17 NCAC 06B .0320-.0321. REPEALED |
| 17 NCAC 06B .0401-.0408. REPEALED |
| 17 NCAC 06B .0501. GENERAL [REPEALED] |
| 17 NCAC 06B .0502-.0520. REPEALED |
| 17 NCAC 06B .0601-.0603. REPEALED |
| 17 NCAC 06B .0604. OTHER TAX CREDITS [REPEALED] |
| 17 NCAC 06B .0605. RESIDENTIAL SOLAR ENERGY EQUIPMENT [REPEALED] |
| 17 NCAC 06B .0606. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES |
| 17 NCAC 06B .0607. CREDIT FOR INCOME TAX PAID TO ANOTHER STATE OR COUNTRY |
| 17 NCAC 06B .0608. CREDIT FOR CORPORATE TAX PAID BY S CORPORATION TO ANOTHER STATE [REPEALED] |
| 17 NCAC 06B .0609. CREDIT FOR NORTH CAROLINA DIVIDENDS [REPEALED] |
| 17 NCAC 06B .0610. CREDIT FOR THE DISABLED |
| 17 NCAC 06B .0611. CREDIT FOR TAX PAID ON CERTAIN GOVERNMENT RETIREMENT BENEFITS [REPEALED] |
| 17 NCAC 06B .0612. TAX CREDIT FOR QUALIFIED BUSINESS INVESTMENTS [REPEALED] |
| 17 NCAC 06B .0613. CREDIT FOR USE OF NORTH CAROLINA PORTS |
| 17 NCAC 06B .0701-.0706. REPEALED |
| 17 NCAC 06B .0707-.0708. REPEALED |
| 17 NCAC 06B .0801. GENERAL [REPEALED] |
| 17 NCAC 06B .0802-.0806. REPEALED |
| 17 NCAC 06B .0901-.0908. REPEALED |
| 17 NCAC 06B .0909. 65 OR OLDER [REPEALED] |
| 17 NCAC 06B .0910. REPORTING SALE [REPEALED] |
| 17 NCAC 06B .0911. 55 OR OVER [REPEALED] |
| 17 NCAC 06B .1001. GENERAL [REPEALED] |
| 17 NCAC 06B .1002-.1004. REPEALED |
| 17 NCAC 06B .1101. GENERAL [REPEALED] |
| 17 NCAC 06B .1102-.1112. REPEALED |
| 17 NCAC 06B .1201-.1203. REPEALED |
| 17 NCAC 06B .1301-.1305. REPEALED |
| 17 NCAC 06B .1306. BASIS AFTER DIVORCE [REPEALED] |
| 17 NCAC 06B .1401-.1404. REPEALED |
| 17 NCAC 06B .1501. GENERAL [REPEALED] |
| 17 NCAC 06B .1502-.1505. REPEALED |
| 17 NCAC 06B .1601-.1602. REPEALED |
| 17 NCAC 06B .1701-.1706. REPEALED |
| 17 NCAC 06B .1707. NONPROFIT EDUCATIONAL INSTITUTIONS [REPEALED] |
| 17 NCAC 06B .1708-.1709. REPEALED |
| 17 NCAC 06B .1710-.1714. REPEALED |
| 17 NCAC 06B .1715-.1716. REPEALED |
| 17 NCAC 06B .1717-.1726. REPEALED |
| 17 NCAC 06B .1727. ARMED FORCES RETIREMENT PAY [REPEALED] |
| 17 NCAC 06B .1728. TAX SHELTERED ANNUITIES [REPEALED] |
| 17 NCAC 06B .1729. ANNUITY INCOME [REPEALED] |
| 17 NCAC 06B .1730-.1731. REPEALED |
| 17 NCAC 06B .1732. LAW ENFORCEMENT OFFICERS [REPEALED] |
| 17 NCAC 06B .1733-.1734. REPEALED |
| 17 NCAC 06B .1735. VETERANS [REPEALED] |
| 17 NCAC 06B .1736. POLLUTION ABATEMENT BONDS [REPEALED] |
| 17 NCAC 06B .1737-.1738. REPEALED |
| 17 NCAC 06B .1739. BUSINESS DEVELOPMENT CORPORATIONS [REPEALED] |
| 17 NCAC 06B .1740. STATE EMPLOYEES' RETIREMENT [REPEALED] |
| 17 NCAC 06B .1741. STATE SUPPORTED SCHOOLS [REPEALED] |
| 17 NCAC 06B .1742-.1744. REPEALED |
| 17 NCAC 06B .1745-.1746. REPEALED |
| 17 NCAC 06B .1747. INDIAN RESERVATION INCOME [REPEALED] |
| 17 NCAC 06B .1748. NORTH CAROLINA LEGISLATIVE RETIREMENT BENEFITS [REPEALED] |
| 17 NCAC 06B .1749-.1752. REPEALED |
| 17 NCAC 06B .1801. GENERAL [REPEALED] |
| 17 NCAC 06B .1802. FEDERAL PRACTICE TO BE FOLLOWED [REPEALED] |
| 17 NCAC 06B .1901-.1903. REPEALED |
| 17 NCAC 06B .2001-.2002. REPEALED |
| 17 NCAC 06B .2003-.2004. REPEALED |
| 17 NCAC 06B .2101. GENERAL [REPEALED] |
| 17 NCAC 06B .2102. FEDERAL PRACTICE TO BE FOLLOWED [REPEALED] |
| 17 NCAC 06B .2201. GENERAL [REPEALED] |
| 17 NCAC 06B .2202. ORDINARY AND NECESSARY [REPEALED] |
| 17 NCAC 06B .2203. FEDERAL PRACTICE TO BE FOLLOWED [REPEALED] |
| 17 NCAC 06B .2204. REIMBURSEMENT FOR MEALS [REPEALED] |
| 17 NCAC 06B .2301-.2302. REPEALED |
| 17 NCAC 06B .2303. EMPLOYER'S EDUCATIONAL ASSISTANCE [REPEALED] |
| 17 NCAC 06B .2401-.2402. REPEALED |
| 17 NCAC 06B .2403. MEMBERS OF THE ARMED FORCES [REPEALED] |
| 17 NCAC 06B .2404. FOREIGN MOVES [REPEALED] |
| 17 NCAC 06B .2501. GENERAL [REPEALED] |
| 17 NCAC 06B .2502. FEDERAL PRACTICE TO BE FOLLOWED [REPEALED] |
| 17 NCAC 06B .2503. INDIVIDUAL RETIREMENT CONTRIBUTIONS [REPEALED] |
| 17 NCAC 06B .2504. FEDERAL PRACTICE TO BE FOLLOWED [REPEALED] |
| 17 NCAC 06B .2601. GENERAL [REPEALED] |
| 17 NCAC 06B .2602. DEFINITION [REPEALED] |
| 17 NCAC 06B .2603-.2604. REPEALED |
| 17 NCAC 06B .2701-.2708. REPEALED |
| 17 NCAC 06B .2709-.2710. REPEALED |
| 17 NCAC 06B .2711-.2713. REPEALED |
| 17 NCAC 06B .2801-.2806. REPEALED |
| 17 NCAC 06B .2901. GENERAL [REPEALED] |
| 17 NCAC 06B .2902-.2915. REPEALED |
| 17 NCAC 06B .3001-.3008. REPEALED |
| 17 NCAC 06B .3009. CONTRIBUTIONS BY NONRESIDENTS [REPEALED] |
| 17 NCAC 06B .3101-.3111. REPEALED |
| 17 NCAC 06B .3201-.3202. REPEALED |
| 17 NCAC 06B .3203. PENALTIES FOR FAILURE TO FILE AND PAY |
| 17 NCAC 06B .3204. NEGLIGENCE PENALTIES |
| 17 NCAC 06B .3205. FAILURE TO REPORT FEDERAL CHANGES [REPEALED] |
| 17 NCAC 06B .3206. FRAUD PENALTY |
| 17 NCAC 06B .3207. FAILURE TO FILE INFORMATIONAL RETURNS [REPEALED] |
| 17 NCAC 06B .3208-.3209. REPEALED |
| 17 NCAC 06B .3301-.3305. REPEALED |
| 17 NCAC 06B .3401. GENERAL [REPEALED] |
| 17 NCAC 06B .3402. LIMITATIONS FOR ASSESSMENTS |
| 17 NCAC 06B .3403. FEDERAL CHANGES [REPEALED] |
| 17 NCAC 06B .3404. FEDERAL CHANGES AND FRAUD |
| 17 NCAC 06B .3405. FAILURE TO PAY TAX [REPEALED] |
| 17 NCAC 06B .3406. REFUNDS |
| 17 NCAC 06B .3407. SERVICE MEMBERS CIVIL RELIEF ACT |
| 17 NCAC 06B .3408. WAIVER OF TIME LIMITATION [REPEALED] |
| 17 NCAC 06B .3501. GENERAL |
| 17 NCAC 06B .3502. TAXING PARTNERSHIP INCOME [REPEALED] |
| 17 NCAC 06B .3503. PARTNERSHIP RETURNS |
| 17 NCAC 06B .3504-.3509. REPEALED |
| 17 NCAC 06B .3510. ADDITIONAL FIRST YEAR DEPRECIATION [REPEALED] |
| 17 NCAC 06B .3511-.3512. REPEALED |
| 17 NCAC 06B .3513. NONRESIDENT PARTNERS |
| 17 NCAC 06B .3514-.3520. REPEALED |
| 17 NCAC 06B .3521. ESTIMATED INCOME TAX |
| 17 NCAC 06B .3522. INFORMATION RETURNS [REPEALED] |
| 17 NCAC 06B .3523-.3525. REPEALED |
| 17 NCAC 06B .3526. TAX CREDITS [REPEALED] |
| 17 NCAC 06B .3527. DISPOSITION OF PARTNER'S INTEREST |
| 17 NCAC 06B .3528. PART‑YEAR RESIDENT PARTNERS |
| 17 NCAC 06B .3529. INTEREST INCOME PASSED THROUGH TO PARTNERS |
| 17 NCAC 06B .3601-.3611. REPEALED |
| 17 NCAC 06B .3701. GENERAL [REPEALED] |
| 17 NCAC 06B .3702. GROSS INCOME [REPEALED] |
| 17 NCAC 06B .3703-.3706. REPEALED |
| 17 NCAC 06B .3707. EXEMPT TRUSTS [REPEALED] |
| 17 NCAC 06B .3708-.3713. REPEALED |
| 17 NCAC 06B .3714. TAX CREDITS |
| 17 NCAC 06B .3715. INCOME TAXABLE TO BENEFICIARIES [REPEALED] |
| 17 NCAC 06B .3716. INCOME TAX RETURN FOR ESTATES AND TRUSTS |
| 17 NCAC 06B .3717. TRUST INSTRUMENTS AND WILLS [REPEALED] |
| 17 NCAC 06B .3718. PAYMENT OF TAX |
| 17 NCAC 06B .3719. FAILURE TO FILE PENALTIES [REPEALED] |
| 17 NCAC 06B .3720. LIABILITY OF THE FIDUCIARY [REPEALED] |
| 17 NCAC 06B .3721-.3722. REPEALED |
| 17 NCAC 06B .3723. ALLOCATION OF ADJUSTMENTS |
| 17 NCAC 06B .3724. ALLOCATION OF INCOME ATTRIBUTABLE TO NONRESIDENTS |
| 17 NCAC 06B .3725. ADMINISTRATION EXPENSES [REPEALED] |
| 17 NCAC 06B .3801-.3803. REPEALED |
| 17 NCAC 06B .3804. MISCELLANEOUS RULES |
| 17 NCAC 06B .3901. DEFINITION OF RESIDENT |
| 17 NCAC 06B .3902. NONRESIDENTS |
| 17 NCAC 06B .3903. PART‑YEAR RESIDENT |
| 17 NCAC 06B .3904. TAXABLE INCOME OF NONRESIDENTS AND PART-YEAR RESIDENTS |
| 17 NCAC 06B .3905. NONRESIDENT MEMBERS OF PROFESSIONAL ATHLETIC TEAMS |
| 17 NCAC 06B .4001-.4002. REPEALED |
| 17 NCAC 06B .4003. NONRESIDENT SHAREHOLDERS |
| 17 NCAC 06B .4004. TAX CREDITS |
| 17 NCAC 06B .4005. BASIS IN STOCK |
| 17 NCAC 06B .4006. DISTRIBUTIONS |
| 17 NCAC 06B .4007. FISCAL YEAR S CORPORATION [REPEALED] |
| 17 NCAC 06B .4008. LOSSES [REPEALED] |
| 17 NCAC 06B .4101. GENERAL |
| 17 NCAC 06B .4102. EXEMPT INTEREST DIVIDENDS |
| 17 NCAC 06B .4103. ORDINARY DIVIDENDS |
| 17 NCAC 06B .4104-.4105. REPEALED |
| SUBCHAPTER C. WITHHOLDING |
| 17 NCAC 06C .0101. GENERAL [REPEALED] |
| 17 NCAC 06C .0102. WITHHOLDING FROM WAGES [REPEALED] |
| 17 NCAC 06C .0103. INCOME NOT SUBJECT TO WITHHOLDING [REPEALED] |
| 17 NCAC 06C .0104. EXEMPTION CERTIFICATES [REPEALED] |
| 17 NCAC 06C .0105-.0106. REPEALED |
| 17 NCAC 06C .0107. EMPLOYEES |
| 17 NCAC 06C .0108. EMPLOYEE‑EMPLOYER RELATIONSHIP |
| 17 NCAC 06C .0109. MINISTERS [REPEALED] |
| 17 NCAC 06C .0110. COMMON CARRIERS |
| 17 NCAC 06C .0111. FEDERAL EMPLOYEES [REPEALED] |
| 17 NCAC 06C .0112. SEAMEN |
| 17 NCAC 06C .0113-.0116. REPEALED |
| 17 NCAC 06C .0117. SUPPLEMENTAL WAGE PAYMENTS |
| 17 NCAC 06C .0118. SICK PAY [REPEALED] |
| 17 NCAC 06C .0119. WAGE AND TAX STATEMENTS |
| 17 NCAC 06C .0120. RECIPROCITY OF TAX CREDITS |
| 17 NCAC 06C .0121. CREDIT FOR INCOME TAX WITHHELD [REPEALED] |
| 17 NCAC 06C .0122. FRINGE BENEFITS [REPEALED] |
| 17 NCAC 06C .0123. EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATE |
| 17 NCAC 06C .0124. ADDITIONAL WITHHOLDING ALLOWANCES |
| 17 NCAC 06C .0125. PENALTY [REPEALED] |
| 17 NCAC 06C .0126. SUBMISSION OF CERTAIN WITHHOLDING ALLOWANCE CERTIFICATES |
| 17 NCAC 06C .0201. NEW WITHHOLDING AGENTS |
| 17 NCAC 06C .0202. REPORTS AND PAYMENTS [REPEALED] |
| 17 NCAC 06C .0203. ANNUAL REPORTS |
| 17 NCAC 06C .0204. AMOUNTS WITHHELD ARE HELD IN TRUST FOR SECRETARY OF REVENUE |
| 17 NCAC 06C .0301-.0304. REPEALED |
| SUBCHAPTER D. ESTIMATED TAX |
| 17 NCAC 06D .0101. FORMS [REPEALED] |
| 17 NCAC 06D .0102. REQUIREMENTS FOR FILING |
| 17 NCAC 06D .0201. GENERAL |
| 17 NCAC 06D .0202-.0204. REPEALED |
| 17 NCAC 06D .0205. ESTIMATED TAX PAYMENTS (TAXABLE YEARS AFTER 1986) [REPEALED] |
| 17 NCAC 06D .0206. AVOIDING PENALTY [REPEALED] |
| 17 NCAC 06D .0207. UNDERPAYMENTS |
| 17 NCAC 06D .0208. OVERPAYMENTS |
| 17 NCAC 06D .0209. DETERMINING AN UNDERPAYMENT |
| 17 NCAC 06D .0210. PERIOD OF UNDERPAYMENT |
| 17 NCAC 06D .0211. FARMERS AND FISHERMEN [REPEALED] |