17 NCAC 06B .0610. CREDIT FOR THE DISABLED

Latest version.

A taxpayer may claim the tax credit for a permanently and totally disabled spouse although that spouse may also have claimed the tax credit for being permanently and totally disabled.

History Note: Authority G.S. 105‑151.18; 105‑262;

Eff. February 1, 1991;

Amended Eff. June 1, 1993.

                    
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