§ 105-134.2A. (Effective for taxable years beginning on or after January 1, 2009, and expiring for taxable years beginning on or after January 1, 2011) Income tax surtax.
§ 105‑134.2A. (Effective for taxable years beginning on or after January 1, 2009, andexpiring for taxable years beginning on or after January 1, 2011) Income taxsurtax.
(a) Surtax. An incometax surtax is imposed on a taxpayer equal to a percentage of the tax payable bythe taxpayer under G.S. 105‑134.2 for the taxable year. This tax is inaddition to the tax imposed by G.S. 105‑134.2 and is due at the timeprescribed in G.S. 105‑155 for filing an individual income tax return.The surtax is imposed at the following percentage rates and applies to the taxpayable on the taxpayer's North Carolina taxable income:
FilingStatus Over UpTo Percentage
Married,filing jointly
orsurviving spouse $ 0 $100,000 0%
$100,000 $250,000 2%
$250,000 NA 3%
Head ofhousehold $ 0 $ 80,000 0%
$ 80,000 $200,000 2%
$200,000 NA 3%
Single $ 0 $ 60,000 0%
$ 60,000 $150,000 2%
$150,000 NA 3%
Married,filing
separately $ 0 $ 50,000 0%
$ 50,000 $125,000 2%
$125,000 NA 3%.
(b) Sunset. Thissection expires for taxable years beginning on or after January 1, 2011. (2009‑451, s.27A.1(b).)