North Carolina § 105-160 - 5. Returns.
Full text of North Carolina North Carolina General Statutes § 105-160 — 5. Returns., with citation guidance and answers to common questions.
§ 105-160. 5. Returns.
The fiduciary of an estate or trust described below shall file an income tax return under affirmation, showing specifically the taxable income and the adjustments required by this Part and such other facts as the Secretary may require for the purpose of making any computation required by this Part: Every estate or trust which has taxable income under this Part during the taxable year and is required to file an income tax return for the taxable year under the Code. Every estate or trust which the Secretary believes to be liable for a tax under this Part, when so notified by the Secretary and requested to file a return. History (1989, c. 728, s. 1.38; 1998-98, s. 69.)
Frequently Asked Questions About North Carolina § 105-160
What does North Carolina General Statutes § 105-160 cover?
Section 105-160 ("5. Returns.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-160?
A common citation format is "North Carolina General Statutes § 105-160" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.