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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 C. CORPORATE INCOME TAX |
| 17 NCAC 05C .0101. DOMESTIC AND FOREIGN CORPORATIONS REQUIRED TO FILE |
| 17 NCAC 05C .0102. DOING BUSINESS DEFINED |
| 17 NCAC 05C .0103. CORPORATIONS OPERATING IN INTERSTATE COMMERCE |
| 17 NCAC 05C .0104-.0108. REPEALED |
| 17 NCAC 05C .0201-.0203. REPEALED |
| 17 NCAC 05C .0301-.0303. REPEALED |
| 17 NCAC 05C .0304. ATTRIBUTION OF EXPENSES TO NONTAXABLE INCOME |
| 17 NCAC 05C .0401. NORTH CAROLINA OBLIGATIONS |
| 17 NCAC 05C .0402. OBLIGATIONS OF OTHER STATES |
| 17 NCAC 05C .0403. U.S. OBLIGATIONS |
| 17 NCAC 05C .0404. SALES OR EXCHANGES |
| 17 NCAC 05C .0405. OBLIGATIONS OF FEDERAL NATIONAL MORTGAGE ASSOCIATION |
| 17 NCAC 05C .0406. MORTGAGE BACKED CERTIFICATE GUARANTEED BY GNMA |
| 17 NCAC 05C .0407. REPURCHASE AGREEMENTS |
| 17 NCAC 05C .0501-.0502. REPEALED |
| 17 NCAC 05C .0601. PRELIMINARY STATEMENT |
| 17 NCAC 05C .0602. DEFINITION OF TAXPAYER |
| 17 NCAC 05C .0603. IN GENERAL [REPEALED] |
| 17 NCAC 05C .0604. WHEN A TAXPAYER IS SUBJECT TO TAX |
| 17 NCAC 05C .0605. WHEN A STATE HAS JURISDICTION |
| 17 NCAC 05C .0701. DIVISION OF INCOME: IN GENERAL |
| 17 NCAC 05C .0702. BUSINESS AND NONBUSINESS INCOME DEFINED [REPEALED] |
| 17 NCAC 05C .0703. BUSINESS AND NONBUSINESS INCOME [REPEALED] |
| 17 NCAC 05C .0704. PRORATION OF DEDUCTIONS |
| 17 NCAC 05C .0801. IN GENERAL |
| 17 NCAC 05C .0802. PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME |
| 17 NCAC 05C .0803. CONSISTENCY IN REPORTING |
| 17 NCAC 05C .0804. NUMERATOR |
| 17 NCAC 05C .0805. VALUATION OF OWNED PROPERTY |
| 17 NCAC 05C .0806-.0807. REPEALED |
| 17 NCAC 05C .0901. IN GENERAL [REPEALED] |
| 17 NCAC 05C .0902. PAYROLL ACCOUNTING METHOD |
| 17 NCAC 05C .0903. COMPENSATION |
| 17 NCAC 05C .0904. THE TERM EMPLOYEE [REPEALED] |
| 17 NCAC 05C .0905. INCLUDE IN PAYROLL FACTOR [REPEALED] |
| 17 NCAC 05C .0906. DENOMINATOR OF PAYROLL FACTOR |
| 17 NCAC 05C .0907. NUMERATOR OF PAYROLL FACTOR |
| 17 NCAC 05C .0908. CORPORATIONS UTILIZING COMMON PAYMASTER |
| 17 NCAC 05C .1001. SALES MADE IN GENERAL BUSINESS OPERATIONS |
| 17 NCAC 05C .1002. SALES INCIDENTAL TO GENERAL BUSINESS OPERATIONS |
| 17 NCAC 05C .1003. SALES MADE IN OTHER TYPE OF BUSINESS ACTIVITY |
| 17 NCAC 05C .1004. NUMERATOR |
| 17 NCAC 05C .1005. WHAT SALES OF TANGIBLE PERSONAL PROPERTY ARE IN THIS STATE |
| 17 NCAC 05C .1006. SALES FACTOR: SALES TO UNITED STATES GOVERNMENT |
| 17 NCAC 05C .1007. NUMERATOR: OTHER RECEIPTS CONSTITUTING BUSINESS INCOME [REPEALED] |
| 17 NCAC 05C .1101-.1105. REPEALED |
| 17 NCAC 05C .1201-.1206. REPEALED |
| 17 NCAC 05C .1301-.1302. REPEALED |
| 17 NCAC 05C .1401. PRELIMINARY STATEMENT |
| 17 NCAC 05C .1402. TAX‑EXEMPT BONDS |
| 17 NCAC 05C .1403. TAXABLE BONDS |
| 17 NCAC 05C .1404. DEFINITION OF BOND |
| 17 NCAC 05C .1501-.1505. REPEALED |
| 17 NCAC 05C .1506. CORPORATIONS ALLOCATING THEIR NET INCOME |
| 17 NCAC 05C .1507. CORPORATION SUSTAINING LOSS ENTITLED TO DEDUCTION |
| 17 NCAC 05C .1601-.1606. REPEALED |
| 17 NCAC 05C .1701. REPORTING PARTNERSHIP NET INCOME |
| 17 NCAC 05C .1702. APPORTIONABLE INCOME OR NONAPPORTIONABLE INCOME |
| 17 NCAC 05C .1801-.1806. REPEALED |
| 17 NCAC 05C .1901-.1903. REPEALED |
| 17 NCAC 05C .1904. OVERPAYMENTS APPLIED TO NEXT YEAR |
| 17 NCAC 05C .1905. ELECTRONIC FILING OF CORPORATION INCOME TAX RETURNS |
| 17 NCAC 05C .2001-.2002. REPEALED |
| 17 NCAC 05C .2003. INTEREST AND PENALTIES [REPEALED] |
| 17 NCAC 05C .2004. EXTENSION OF FILING DATE |
| 17 NCAC 05C .2101. REQUIREMENTS WHEN CORPORATION ENDS |
| 17 NCAC 05C .2102. WITHDRAWALS/FILING REQUIREMENTS [REPEALED] |
| 17 NCAC 05C .2201-.2207. REPEALED |
| 17 NCAC 05C .2301-.2304. REPEALED |
| 17 NCAC 05C .2401. DOING BUSINESS ACTIVITIES OF DISC |
| 17 NCAC 05C .2402. DETERMINATION OF DISC NET INCOME [REPEALED] |
| 17 NCAC 05C .2403. APPORTIONMENT OF DISC NET INCOME |
| 17 NCAC 05C .2404. DIVIDENDS RECEIVED FROM DISC |
| 17 NCAC 05C .2405. EARNINGS OF DISC NOT PREVIOUSLY TAXED [REPEALED] |
| 17 NCAC 05C .2501-.2504. REPEALED |
| 17 NCAC 05C .2601. REINSTATEMENT OF CORPORATE CHARTER [REPEALED] |