17 NCAC 05F .0101. SCOPE

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The rules in this Subchapter apply to the Secretary's authority under G.S. 105-130.5A to adjust net income or to require a combined return for taxable years beginning on or after January 1, 2012.

History Note: Authority G.S. 105-130.5A; 105-262.1;

Eff. January 31, 2013.

                    
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