§ 105-158. Taxation of certain armed forces personnel and other individuals upon death.
§ 105‑158. Taxation ofcertain armed forces personnel and other individuals upon death.
An individual is not subjectto the tax imposed by this Part for a taxable year if, under section 692 of theCode, the individual is not subject to federal income tax for that same taxableyear. (1969, c. 1116; 1979, c. 179, s. 2; 1989, c. 728, s.1.30; 1991, c. 439, s. 2; 1998‑98, s. 69.)