THe North Carolina state income tax is a function of the federal return. Your NC return begins with Line 11 (AGI) of the Federal form, which already includes any capital gains.
So you can't do something that solely affects the NC State income tax return without ALREADY impacting the Federal tax return.
There is no such thing as 'capital gains' in NC. NC has a flat tax. After your standard deduction ($12,750 if filing Single and $25,500 if filing Joint), everything is taxed at 4.99% (2022) or 4.75% (2023).
Since NC tax calculations is a function of the federal return, only $3,000 of losses can be deducted against ordinary income (but again this is already part of Line 11 of the Federal Return). There is no additional adjustment permitted for any other losses on the NC state tax return.
Why are you asking solely about the NC state return and not asking about the Federal return????
