Part 3 - INCOME TAX - ESTATES, TRUSTS, AND BENEFICIARIES
- Section 105-160 - Short title
- Section 105-160.1 - Definitions
- Section 105-160.2 - Imposition of tax
- Section 105-160.3 - Tax credits
- Section 105-160.4 - Tax credits for income taxes paid to other states by estates and trusts
- Section 105-160.5 - Returns
- Section 105-160.6 - Time and place of filing returns
- Section 105-160.7 - When tax must be paid
- Section 105-160.8 - Federal determinations
- Section 105-161 through 105-163 - Repealed
- Section 105-163.01 through 105-163.06 - Repealed
- Section 105-163.07 - Recodified
- Section 105-163.08 through 105-163.09 - Repealed