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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .0301

General

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5); 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a); 105-149(a)(8a); 105-149(b); 105-149(c); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-0102 · General
  2. 17-06b-0103 · Combined Returns
  3. 17-06b-0104 · Completing A Return
  4. 17-06b-0105 · Reproduced Copies
  5. 17-06b-0106 · Federal Forms
  6. 17-06b-0107 · Extensions
  7. 17-06b-0108 · Amended Returns
  8. 17-06b-0109 · Filing Requirements - General Statement
  9. 17-06b-0110 · Individuals Required To File A N.C. Individual Income Tax…
  10. 17-06b-0111 · Minimum Gross Income Filing Requirements
  11. 17-06b-0112 · Joint Federal But Separate State Return
  12. 17-06b-0113 · Taxpayers Domiciled In Community Property States
  13. 17-06b-0114 · Computation Of Taxable Income - General
  14. 17-06b-0115 · Additions To Adjusted Gross Income
  15. 17-06b-0116 · Deductions From Adjusted Gross Income
  16. 17-06b-0117 · Transitional Adjustments
  17. 17-06b-0118 · Electronic Filing Of Individual Income Tax Returns
  18. 17-06b-0119 · Reporting Income From Conveyance Of Real Property Held In…
  19. 17-06b-0201 · General
  20. 17-06b-0202 · Areas Of Difference
  21. 17-06b-0301 · General
  22. 17-06b-0302 · One Thousand One Hundred Dollar Personal Exemption
  23. 17-06b-0303 · Two Thousand Two Hundred Dollar Personal Exemption
  24. 17-06b-0304 · Blind Persons
  25. 17-06b-0305 · Individuals Age 65 Or Over
  26. 17-06b-0306 · Severely Retarded Dependent
  27. 17-06b-0307 · Hemophiliacs
  28. 17-06b-0308 · Exemption For Dependents
  29. 17-06b-0309 · Dependent In Institution Of Higher Learning
  30. 17-06b-0310 · Deceased Or Incompetent Individuals
  31. 17-06b-0311 · Prorated Personal Exemption
  32. 17-06b-0312 · Other Considerations
  33. 17-06b-0313 · Deaf Individuals
  34. 17-06b-0314 · Renal Disease
  35. 17-06b-0315 · Paraplegics
  36. 17-06b-0316 · Cystic Fibrosis
  37. 17-06b-0317 · Spina Bifida
  38. 17-06b-0318 · Multiple Sclerosis
  39. 17-06b-0319 · Severe Head Injury
  40. 17-06b-0320 · Muscular Dystrophy
Full table of contents →