17 N.C. Admin. Code 6B.3903

Current through Register Vol. 39, No. 9, November 1, 2024

Section 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.

17 N.C. Admin. Code 06B .3903

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.

Authority G.S. 105-134.5; 105-262;
Eff. June 1, 1990;
Amended Eff. June 1, 1993.