§ 105-160.5. Returns. - North Carolina Statutes

§105‑160.5.  Returns.

The fiduciary of an estate ortrust described below shall file an income tax return under affirmation,showing specifically the taxable income and the adjustments required by thisPart and such other facts as the Secretary may require for the purpose ofmaking any computation required by this Part:

(1)        Every estate ortrust which has taxable income under this Part during the taxable year and isrequired to file an income tax return for the taxable year under the Code.

(2)        Every estate ortrust which the Secretary believes to be liable for a tax under this Part, whenso notified by the Secretary and requested to file a return. (1989,c. 728, s. 1.38; 1998‑98, s. 69.)