{"data":{"id":"us-nc/n.c.-gen.-stat.-105-160","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-160","heading":"Short title.","body":"This Part shall be known as the Income Tax Act for Estates, Trusts, and Beneficiaries. (1967, c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998-98, ss. 45, 68.)","path":["","Article 4. Income Tax.","Part 3. Income Tax - Estates, Trusts, and Beneficiaries."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-160.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"cb3612e590869dc1528e632bd2c45032406ca1c4ec4af45d4cd04926f6fb050d","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-159.2","next":"us-nc/n.c.-gen.-stat.-105-160.1"},"notice":"GroundRules: Original legal text. Not legal advice."}