§ 105-134. Purpose. - North Carolina Statutes

§ 105‑134.  Purpose.

The general purpose of thisPart is to impose a tax for the use of the State government upon the taxableincome collectible annually:

(1)        Of every resident ofthis State.

(2)        Of every nonresidentindividual deriving income from North Carolina sources attributable to theownership of any interest in real or tangible personal property in this State,deriving income from a business, trade, profession, or occupation carried on inthis State, or deriving income from gambling activities in this State. (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).)