Income Tax – Estates, Trusts and Beneficiaries Article 4, Part 3 The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 105-160 Short title 105-160.1 Definitions 105-160.2 Imposition of tax 105-160.3 Tax credits 105-160.4 Tax credits for income taxes paid to other states by estates and trusts 105-160.5 Returns 105-160.6 Time and place of filing returns 105-160.7 When tax must be paid 105-160.8 Federal corrections
Income Tax – Estates, Trusts and Beneficiaries Article 4, Part 3 The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 105-160 Short title 105-160.1 Definitions 105-160.2 Imposition of tax 105-160.3 Tax credits 105-160.4 Tax credits for income taxes paid to other states by estates and trusts 105-160.5 Returns 105-160.6 Time and place of filing returns 105-160.7 When tax must be paid 105-160.8 Federal corrections