Part 3.
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/nc/chapter-105/3-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Part 3. Income Tax - Estates, Trusts, and Beneficiaries.
§ 105-160. Short title.
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.)