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CHAPTER 930 Session Laws - 1991 "(b) In the case of property owned by the entirety, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105 - 152.1, return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 17. G.S. 105- 15 1.7(b) reads as rewritten: "(b) In the case of property owned by the entirety, where ]f both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G. S . 105 - 152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 18. G.S. 105-151. 8(b) reads as rewritten: "(b) In the case of property owned by the entirety, where rf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105 - 152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 19. G.S. 105-151. 9(b) reads as rewritten: "(b) In the case of property owned by the entirety, where if both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this s ection, section on a separate return. " Sec. 20. G.S. 105- 15 1.1 0(b) reads as rewritten: "(b) In the case of property owned by the entirety, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section , section on a separate return. " Sec. 21. G.S. 105-15 1.1 2(d) reads as rewritten: "(d) In the case of property owned by a married couple, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. Where return. If only one 714
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Full Text | CHAPTER 930 Session Laws - 1991 "(b) In the case of property owned by the entirety, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105 - 152.1, return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 17. G.S. 105- 15 1.7(b) reads as rewritten: "(b) In the case of property owned by the entirety, where ]f both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G. S . 105 - 152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 18. G.S. 105-151. 8(b) reads as rewritten: "(b) In the case of property owned by the entirety, where rf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105 - 152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section, section on a separate return. " Sec. 19. G.S. 105-151. 9(b) reads as rewritten: "(b) In the case of property owned by the entirety, where if both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this s ection, section on a separate return. " Sec. 20. G.S. 105- 15 1.1 0(b) reads as rewritten: "(b) In the case of property owned by the entirety, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. return. Where If only one spouse is required to file a North Carolina income tax return, that spouse may claim the credit allowed by this section , section on a separate return. " Sec. 21. G.S. 105-15 1.1 2(d) reads as rewritten: "(d) In the case of property owned by a married couple, where jf both spouses are required to file North Carolina income tax returns, the credit allowed by this section may be claimed only if the spouses file a joint return under G.S. 105-152.1. Where return. If only one 714 |