Web(2) The fraction of the gross income, as modified as provided in G.S. 105-134.6A, G.S. 105-153.5, and G.S. 105-153.6, that is subject to income tax in another state or country shall be ascertained, and the North Carolina net income tax before credit under this section shall be multiplied by that fraction. Web1 de jan. de 2024 · (a) An individual who is a resident of this State is allowed a credit against the taxes imposed by this Part for income taxes imposed by and paid to another state or country on income taxed under this Part, subject to the following conditions:
North Carolina General Statutes Chapter 105. Taxation - Findlaw
Web2024 North Carolina General Statutes. Chapter 105 - Taxation. Article 4 - Income Tax. § 105-153.9 - Tax credits for income taxes paid to other states by individuals. Universal … Web1 de jan. de 2001 · North Carolina General Statutes Chapter 105. Taxation § 105-130.5. Adjustments to federal taxable income in determining State net income. Welcome to … ctu hellopeter
NC
WebNorth Carolina taxable income defined. (a) Residents. - For an individual who is a resident of this State, the term "North Carolina taxable income" means the taxpayer's adjusted gross income as modified in G.S. 105-153.5 and G.S. 105-153.6. (b) Nonresidents. Web1 de jan. de 2024 · Absent an imminent threat to public health or safety, a development moratorium adopted pursuant to this section shall not apply to any project for which a valid building permit issued pursuant to G.S. 153A-357 is outstanding, to any project for which a conditional use permit application or special use permit application has been accepted, … WebThe General Assembly of North Carolina enacts: SECTION 1. G.S. 105‑153.5(b) reads as rewritten: "(b) Other Deductions. – In calculating North Carolina taxable income, a taxpayer may deduct from the taxpayer's adjusted gross income any of the following items that are included in the taxpayer's adjusted gross income: … cryptogain-fx