17 N.C. Admin. Code 6B.0106

Current through Register Vol. 39, No. 11, December 2, 2024

Section 06B .0106 - FEDERAL FORMS

A taxpayer whose federal return reflects an address outside of North Carolina shall attach a copy of the federal return to the taxpayer's North Carolina return.

17 N.C. Admin. Code 06B .0106

Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984;
Readopted Eff. May 1, 2016.

Authority G.S. 105-152; 105-155; 105-251; 105-252; 105-262;
Eff. February 1, 1976;
Amended Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984.

Amended by North Carolina Register Volume 30, Issue 23, June 1, 2016 effective 5/1/2016.