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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 06
Subchapter B

Subchapter B

Subchapter BSubchapter B

Subchapter A - Divisional Rules Subchapter C - Withholding

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Subchapter B

Section .0100 - Filing Individual Income Tax ReturnsRule 06B .0101 - Rule 06B .0119

Section .0200 - State and Federal DifferencesRule 06B .0201 - Rule 06B .0202

Section .0300 - Personal ExemptionRule 06B .0301 - Rule 06B .0321

Section .0400 - Annuities and PensionsRule 06B .0401 - Rule 06B .0408

Section .0500 - Divorced or Separated PersonsRule 06B .0501 - Rule 06B .0520

Section .0600 - Tax CreditsRule 06B .0601 - Rule 06B .0613

Section .0700 - Active and Reserve Duty Military PayRule 06B .0701 - Rule 06B .0708

Section .0800 - Installment SalesRule 06B .0801 - Rule 06B .0806

Section .0900 - Sale of Principal ResidenceRule 06B .0901 - Rule 06B .0911

Section .1000 - Private Annuity TransactionsRule 06B .1001 - Rule 06B .1004

Section .1100 - Involuntary ConversionRule 06B .1101 - Rule 06B .1112

Section .1200 - Cost Basis of PropertyRule 06B .1201 - Rule 06B .1203

Section .1300 - Tenancy by the EntiretyRule 06B .1301 - Rule 06B .1306

Section .1400 - Income and Deductions of DecedentsRule 06B .1401 - Rule 06B .1404

Section .1500 - Stock Dividends and Stock RightsRule 06B .1501 - Rule 06B .1505

Section .1600 - Basis of Divested StockRule 06B .1601 - Rule 06B .1602

Section .1700 - Exempt IncomeRule 06B .1701 - Rule 06B .1752

Section .1800 - Scholarship and Fellowship GrantsRule 06B .1801 - Rule 06B .1802

Section .1900 - Employee Death BenefitsRule 06B .1901 - Rule 06B .1903

Section .2000 - Depreciation and DepletionRule 06B .2001 - Rule 06B .2004

Section .2100 - Conservation and Land ClearingRule 06B .2101 - Rule 06B .2102

Section .2200 - Travel ExpensesRule 06B .2201 - Rule 06B .2204

Section .2300 - Education ExpensesRule 06B .2301 - Rule 06B .2303

Section .2400 - Moving ExpensesRule 06B .2401 - Rule 06B .2404

Section .2500 - Retirement PlansRule 06B .2501 - Rule 06B .2504

Section .2600 - Carry‑over LossRule 06B .2601 - Rule 06B .2604

Section .2700 - Interest DeductionRule 06B .2701 - Rule 06B .2713

Section .2800 - Taxes PaidRule 06B .2801 - Rule 06B .2806

Section .2900 - Casualty and Theft LossesRule 06B .2901 - Rule 06B .2915

Section .3000 - ContributionsRule 06B .3001 - Rule 06B .3009

Section .3100 - Medical ExpensesRule 06B .3101 - Rule 06B .3111

Section .3200 - Penalties: Individual Income TaxRule 06B .3201 - Rule 06B .3209

Section .3300 - Accounting Periods and MethodsRule 06B .3301 - Rule 06B .3305

Section .3400 - Statute of Limitations and Federal ChangesRule 06B .3401 - Rule 06B .3408

Section .3500 - PartnershipsRule 06B .3501 - Rule 06B .3529

Section .3600 - Life Estate and Remainder InterestRule 06B .3601 - Rule 06B .3611

Section .3700 - Estates and TrustsRule 06B .3701 - Rule 06B .3725

Section .3800 - Miscellaneous RulesRule 06B .3801 - Rule 06B .3804

Section .3900 - Nonresidents and Part‑year ResidentsRule 06B .3901 - Rule 06B .3906

Section .4000 - S CorporationRule 06B .4001 - Rule 06B .4008

Section .4100 - Taxable Status of Distributions From Regulated Investment CompaniesRule 06B .4101 - Rule 06B .4105