17 NCAC 06B .0106          FEDERAL FORMS

A taxpayer whose federal return reflects an address outside of North Carolina shall attach a copy of the federal return to the taxpayer's North Carolina return.

History Note:        Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262;

Eff. February 1, 1976;

Amended Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984;

Readopted Eff. May 1, 2016.