North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 05. CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES |
SUBCHAPTER D. ALTERNATIVE APPORTIONMENT METHOD |
17 NCAC 05D .0112. WHO SHALL ATTEND THE CONFERENCE
Latest version.
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The Secretary or his/her designee and the Director of the Corporate, Excise and Insurance Tax Division or his/her designee, along with any other Department personnel the Secretary or Director shall deem appropriate, shall attend any conference pursuant to a request for an alternative apportionment formula. The taxpayer is not required to personally appear or be represented at the conference. Legal counsel or other tax practitioner may appear with or without the taxpayer on the taxpayer’s behalf.
History Note: Authority G.S. 105‑122(c1)(2); 105-130.4(t1); 105-262;
Eff. February 1, 2008.