SECTION .2800 ‑ TAXES PAID

17 NCAC 06B .2801          GENERAL

17 NCAC 06B .2802          CASH AND ACCRUAL BASIS

17 NCAC 06B .2803          WHO MAY CLAIM THE DEDUCTION

17 NCAC 06B .2804          BUSINESS DEDUCTION

17 NCAC 06B .2805          DEDUCTIBLE BY RESIDENTS

17 NCAC 06B .2806          NONDEDUCTIBLE

History Note:        Authority G.S. 105‑135(11); 105‑141.3; 105‑147(6); 105‑147(19); 105‑262;

Eff. February 1, 1976;

Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981;

Repealed Eff. June 1, 1990.