§ 105-134. Purpose.
§ 105‑134. Purpose.
The general purpose of thisPart is to impose a tax for the use of the State government upon the taxableincome collectible annually:
(1)Â Â Â Â Â Â Â Of every resident ofthis State.
(2)Â Â Â Â Â Â Â Of every nonresidentindividual deriving income from North Carolina sources attributable to theownership of any interest in real or tangible personal property in this State,deriving income from a business, trade, profession, or occupation carried on inthis State, or deriving income from gambling activities in this State. (1939, c. 158, s. 301; 1967,c. 1110, s. 3; 1989, c. 728, s. 1.2; 1998‑98, s. 69; 2005‑276, s.31.1(dd), (jj); 2005‑344, s. 10.3; 2006‑259, s. 8(j); 2006‑264,s. 91(a).)