Nonresidents and Part‑year Residents
Rule 06b .3901 - Definition of ResidentRule 06b .3902 - NonresidentsRule 06b .3903 - Part‑year ResidentRule 06b .3904 - Taxable Income of Nonresidents and Part-year ResidentsRule 06b .3905 - Nonresident Members of Professional Athletic TeamsRule 06b .3906 - Purchase of Real Property Located in North Carolina From a Nonresident