17 N.C. Admin Code 06C .0120 - Reciprocity of Tax Credits

Rule 06c .0120 - Reciprocity of Tax Credits

North Carolina does not allow tax credit to nonresidents for income tax paid to another state or country; therefore, any relief from double taxation must be granted by the state of residence.  North Carolina provides such relief to its residents as explained in 17 NCAC 06C .0107.

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