Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article4. Income Tax |
Part3. Income Tax - Estates, Trusts, and Beneficiaries |
§105-160.8. Federal corrections
Latest version.
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For purposes of this Part, the provisions of G.S. 105-159 requiring an individual to report the correction or determination of taxable income by the federal government apply to fiduciaries required to file returns for estates and trusts.
(1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69.)