Section .0300 ‑ Personal Exemption

Link to law: http://reports.oah.state.nc.us/ncac/title 17 - revenue/chapter 06 - individual income tax/subchapter b/17 ncac 06b .0301-.0312.html
Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
SECTION .0300 ‑ PERSONAL EXEMPTION

 

 

17 NCAC 06B .0301          GENERAL

17 NCAC 06B .0302          ONE THOUSAND ONE HUNDRED DOLLAR

PERSONAL EXEMPTION

17 NCAC 06B .0303          TWO THOUSAND TWO HUNDRED DOLLAR

PERSONAL EXEMPTION

17 NCAC 06B .0304          BLIND PERSONS

17 NCAC 06B .0305          INDIVIDUALS AGE 65 OR OVER

17 NCAC 06B .0306          SEVERELY RETARDED DEPENDENT

17 NCAC 06B .0307          HEMOPHILIACS

17 NCAC 06B .0308          EXEMPTION FOR DEPENDENTS

17 NCAC 06B .0309          DEPENDENT IN INSTITUTION OF HIGHER

LEARNING

17 NCAC 06B .0310          DECEASED OR INCOMPETENT INDIVIDUALS

17 NCAC 06B .0311          PRORATED PERSONAL EXEMPTION

17 NCAC 06B .0312          OTHER CONSIDERATIONS

 

History Note:        Authority G.S. 105‑135; 105‑149;

105‑149(a)(2); 105‑149(a)(4); 105‑149(a)(5);

105‑149(a)(6); 105‑149(a)(7); 105‑149(a)(8);

105‑149(a)(9); 105‑149(a)(10); 105‑149(a)(2a);

105‑149(a)(8a); 105‑149(b); 105‑149(c);

105‑262;

Eff. February 1, 1976;

Amended Eff. February 1, 1989; November 1, 1988; August

1, 1986; May 1, 1984;

Repealed Eff. June 1, 1990.