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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .0402

General Rules For Annuities

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18); 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981; Repealed Eff. June 1, 1990.

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In this chapter (40 sections)
  1. 17-06b-0303 · Two Thousand Two Hundred Dollar Personal Exemption
  2. 17-06b-0304 · Blind Persons
  3. 17-06b-0305 · Individuals Age 65 Or Over
  4. 17-06b-0306 · Severely Retarded Dependent
  5. 17-06b-0307 · Hemophiliacs
  6. 17-06b-0308 · Exemption For Dependents
  7. 17-06b-0309 · Dependent In Institution Of Higher Learning
  8. 17-06b-0310 · Deceased Or Incompetent Individuals
  9. 17-06b-0311 · Prorated Personal Exemption
  10. 17-06b-0312 · Other Considerations
  11. 17-06b-0313 · Deaf Individuals
  12. 17-06b-0314 · Renal Disease
  13. 17-06b-0315 · Paraplegics
  14. 17-06b-0316 · Cystic Fibrosis
  15. 17-06b-0317 · Spina Bifida
  16. 17-06b-0318 · Multiple Sclerosis
  17. 17-06b-0319 · Severe Head Injury
  18. 17-06b-0320 · Muscular Dystrophy
  19. 17-06b-0321 · Organ And Tissue Transplants
  20. 17-06b-0401 · General
  21. 17-06b-0402 · General Rules For Annuities
  22. 17-06b-0403 · Special Rule
  23. 17-06b-0404 · Variable Annuities
  24. 17-06b-0405 · Guaranteed Payments
  25. 17-06b-0406 · Lump Sum
  26. 17-06b-0407 · Installment Options
  27. 17-06b-0408 · Federal Employees Pensions
  28. 17-06b-0501 · General
  29. 17-06b-0502 · Income
  30. 17-06b-0503 · Deductions
  31. 17-06b-0504 · Nondeductible Payments
  32. 17-06b-0505 · Minor Children
  33. 17-06b-0506 · Periodic Payments
  34. 17-06b-0507 · Lump-Sum Settlement
  35. 17-06b-0508 · Large Early Payments
  36. 17-06b-0509 · Settlement Of Property Rights
  37. 17-06b-0510 · Transfer Of Appreciated Property
  38. 17-06b-0511 · Retroactive Effect Of A Decree
  39. 17-06b-0512 · Effect Of Local Law
  40. 17-06b-0513 · Payments From A Trust
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