17 NCAC 06B .3903          PART‑YEAR RESIDENT

An individual who moves his domicile into or out of North Carolina during the tax year, is a part-year resident.

History Note:        Authority G.S. 105-153.4; 105-262;

Eff. June 1, 1990;

Amended Eff. June 1, 1993;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.