{"data":{"id":"us-nc/n.c.-gen.-stat.-105-160.8","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-160.8","heading":"Federal determinations.","body":"For purposes of this Part, the provisions of G.S. 105-159 apply to fiduciaries required to file returns for estates and trusts. (1989, c. 728, s. 1.38; 1993 (Reg. Sess., 1994), c. 582, s. 3; 1998-98, s. 69; 2018-5, s. 38.3(c).)","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_105-160.8.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"31b93aa4601647db6ad6ad19a0dbbd653a72966cd8771d7247a9ab3b3120f3f1","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-160.7","next":"us-nc/n.c.-gen.-stat.-105-161-through-105-163"},"notice":"GroundRules: Original legal text. Not legal advice."}