{"data":{"id":"us-nc/n.c.-gen.-stat.-105-158","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-158","heading":"Taxation of certain Armed Forces personnel and other individuals upon death.","body":"An individual is not subject to the tax imposed by this Part for a taxable year if, under section 692 of the Code, the individual is not subject to federal income tax for that same taxable year. (1969, c. 1116; 1979, c. 179, s. 2; 1989, c. 728, s. 1.30; 1991, c. 439, s. 2; 1998-98, s. 69; 2011-183, s. 72.)","path":["","Article 4. Income Tax.","Part 2. Individual Income Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-158.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"afcdb2c563aeba9017fae3d4c0e6630695e7c6256eb11a726da406e5f64107bd","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-157","next":"us-nc/n.c.-gen.-stat.-105-159"},"notice":"GroundRules: Original legal text. Not legal advice."}