North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 06. INDIVIDUAL INCOME TAX |
SUBCHAPTER B. |
17 NCAC 06B .0109. FILING REQUIREMENTS ‑ GENERAL STATEMENT
Latest version.
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The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not adjust the standard deduction and personal exemption for inflation as required by the Internal Revenue Code.
History Note: Authority G.S. 105‑134.6(c); 105‑262;
Eff. June 1, 1990.