17 NCAC 06B .0115. ADDITIONS TO FEDERAL TAXABLE INCOME

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The additions under G.S. 105‑134.6(c)(1) include the portion of an exempt interest dividend from a regulated investment company that represents interest on direct obligations of states and their political subdivisions other than North Carolina and interest from obligations of the District of Columbia.

History Note: Authority G.S. 105‑134.6(c); 105‑262;

Eff. June 1, 1990;

Amended Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991.

                    
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