Code Section
105-134, et seq.

Who is Required to File
Every individual on North Carolina taxable income, and income of estates and trusts; Partnerships are not taxable

Rate
First $21,250, 6%; Next $78,750, 7%; Next $100,000, 7.75%; Over $200,000, 8.25%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes