North Carolina § 105-153 - 2. Purpose.

§ 105-153. 2. Purpose.

The general purpose of this Part is to impose a tax for the use of the State government upon the taxable income collectible annually: Of every resident of this State. Of every nonresident individual deriving income from North Carolina sources attributable to the ownership of any interest in real or tangible personal property in this State, deriving income from a business, trade, profession, or occupation carried on in this State, or deriving income from gambling activities in this State. This subdivision does not apply to a nonresident business or a nonresident employee who solely derives income from North Carolina sources attributable to a business, trade, profession, or occupation carried on in this State to perform disaster-related work during a disaster response period at the request of a critical infrastructure company. The definitions and provisions in G.S. 166A-19.70A apply to this subdivision. History (1939, c. 158, s. 301; 1967, c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998-98, s. 69; 2005-276, s. 31.1(dd), (jj); 2005-344, s. 10.3; 2006-259, s. 8(j); 2006-264, s. 91(a); 2013-316, s. 1.1(a); 2019-187, s. 1(j).) Editor's Note. - This section was former G.S. 105-134 . It was recodified as G.S. 105-153.2 by Session Laws 2013-316, s. 1.1(a), effective for taxable years beginning on or after January 1, 2014. For provisions effective for taxable years beginning before January 1, 2014, see G.S. 105-134 . Session Laws 2013-316, s. 9(a), provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2019-187, s. 3, made the last two sentences in subdivision (2), as added by Session Laws 2019-187, s. 1(j), effective August 1, 2019, and applicable to disaster declarations on or after that date. Effect of Amendments. - Session Laws 2005-344, s. 10.3, as added by Session Laws 2005-276, s. 31.1(dd), and as amended by Session Laws 2005-276, s. 31.1(jj), as added by Session Laws 2006-259, s. 8(j), and 2006-264, s. 91(a), effective for taxable years beginning on or after January 1, 2005, inserted "or deriving income from gambling activities in this state" at the end of subdivision (2), and made related, stylistic changes. Session Laws 2019-187, s. 1(j), added the last two sentences in subdivision (2). For effective date and applicability, see editor's note.