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NORTH CAROLINA STATUTES AND CODES

§ 105-160. Short title.

Part 3. Income Tax – Estates, Trusts, and Beneficiaries.

§ 105‑160.  Short title.

This Part shall be known asthe Income Tax Act for Estates, Trusts, and Beneficiaries. (1967,c. 1110, s. 3; 1989, c. 728, s. 1.36; 1998‑98, ss. 45, 68.)

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