17 N.C. Admin. Code 6B.0115

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

Section 06B .0115 - ADDITIONS TO ADJUSTED GROSS INCOME

The additions under G.S. 105-153.5(c)(1) include the portion of an exempt interest dividend from a regulated investment company that represents interest on direct obligations of states and their political subdivisions other than North Carolina and interest from obligations of the District of Columbia.

17 N.C. Admin. Code 06B .0115

Authority G.S. 105-153.5(c)(1); 105-262;
Eff. June 1, 1990;
Amended Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991;
Readopted Eff. May 1, 2016.

Authority G.S. 105-134.6(c); 105-262;
Eff. June 1, 1990;
Amended Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991.

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