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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 05. CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES |
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SUBCHAPTER B. FRANCHISE TAX |
| 17 NCAC 05B .0101-.0103. REPEALED |
| 17 NCAC 05B .0104. INACTIVE CORPORATIONS |
| 17 NCAC 05B .0105. DISSOLUTION OR WITHDRAWAL OF CORPORATE RIGHTS |
| 17 NCAC 05B .0106. PAYMENT OF FRANCHISE TAXES [REPEALED] |
| 17 NCAC 05B .0107. EXTENSION OF FILING DATE |
| 17 NCAC 05B .0108. ELECTRONIC FILING OF GENERAL BUSINESS FRANCHISE TAX RETURNS |
| 17 NCAC 05B .0201-.0202. REPEALED |
| 17 NCAC 05B .0203. BILLED FOR THE TAX [REPEALED] |
| 17 NCAC 05B .0301-.0305. REPEALED |
| 17 NCAC 05B .0401-.0402. REPEALED |
| 17 NCAC 05B .0403. FORM TO BE USED FOR FILING [REPEALED] |
| 17 NCAC 05B .0501-.0502. REPEALED |
| 17 NCAC 05B .0503. FORM TO BE USED FOR FILING [REPEALED] |
| 17 NCAC 05B .0601-.0602. REPEALED |
| 17 NCAC 05B .0603. FORM TO BE USED FOR FILING [REPEALED] |
| 17 NCAC 05B .0701-.0704. REPEALED |
| 17 NCAC 05B .0801-.0802. REPEALED |
| 17 NCAC 05B .0803. CORPORATION BILLED FOR THE TAX [REPEALED] |
| 17 NCAC 05B .0901-.0902. REPEALED |
| 17 NCAC 05B .0903. CORPORATION BILLED FOR THE TAX [REPEALED] |
| 17 NCAC 05B .1001-.1006. REPEALED |
| 17 NCAC 05B .1101-.1103. REPEALED |
| 17 NCAC 05B .1104. EXCLUSION OF RETAINED EARNINGS BY PARENT CORPORATION |
| 17 NCAC 05B .1105. INVESTMENT IN SUBSIDIARY |
| 17 NCAC 05B .1106-.1107. REPEALED |
| 17 NCAC 05B .1108. EXCLUSION PROVISION LIMITED TO INDEBTEDNESS OWED |
| 17 NCAC 05B .1109. EQUITY CAPITAL NOT DEDUCTIBLE |
| 17 NCAC 05B .1110. RECIPROCAL INDEBTEDNESS BETWEEN AFFILIATES |
| 17 NCAC 05B .1111. INDEBTEDNESS DEFINED [REPEALED] |
| 17 NCAC 05B .1112. BORROWED CAPITAL DEFINED [REPEALED] |
| 17 NCAC 05B .1113-.1114. REPEALED |
| 17 NCAC 05B .1115. CASH BASIS CORPORATIONS |
| 17 NCAC 05B .1201-.1202. REPEALED |
| 17 NCAC 05B .1301. BASIS FOR THE INVESTMENT BASE [REPEALED] |
| 17 NCAC 05B .1302. WHAT IS INCLUDABLE IN THE INVESTMENT BASE |
| 17 NCAC 05B .1303. TREATMENT OF CONSTRUCTION IN PROGRESS |
| 17 NCAC 05B .1304. CARRIER OPERATIONS PROPERTY EXEMPT FROM INVESTMENT BASE [REPEALED] |
| 17 NCAC 05B .1305. INDEBTEDNESS DEDUCTION [REPEALED] |
| 17 NCAC 05B .1306. REFINANCING OF A LOAN |
| 17 NCAC 05B .1307-.1308. REPEALED |
| 17 NCAC 05B .1309. DETERMINATION OF INCLUSION BY DEPRECIATION |
| 17 NCAC 05B .1310. NO LIMITATION ON HOLDING COMPANIES [REPEALED] |
| 17 NCAC 05B .1401. BASIS FOR TANGIBLE PROPERTY [REPEALED] |
| 17 NCAC 05B .1402. CARRIER OPERATIONS APPRAISED PROPERTY EXEMPT [REPEALED] |
| 17 NCAC 05B .1403-.1404. REPEALED |
| 17 NCAC 05B .1405. NO LIMITATION ON HOLDING COMPANIES [REPEALED] |
| 17 NCAC 05B .1406. INVESTMENT BASE PROPERTY INCLUDED |
| 17 NCAC 05B .1501. COMPUTATION OF TAX |
| 17 NCAC 05B .1502. COMPUTATION OF TAX WHEN MERGER IS INVOLVED |
| 17 NCAC 05B .1601-.1602. REPEALED |
| 17 NCAC 05B .1701-.1702. REPEALED |
| 17 NCAC 05B .1703. FRANCHISE MOTOR CARRIERS [REPEALED] |
| 17 NCAC 05B .1704. REGULATED INVESTMENT COMPANIES [REPEALED] |