North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 08. INTANGIBLES TAX DIVISION |
17 NCAC 08 .0603-.0610. REPEALED
Latest version.
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17 NCAC 08 .0603 FAIR MARKET VALUE
17 NCAC 08 .0604 SHARES AND UNITS SUBJECT TO TAXATION
17 NCAC 08 .0605 EXEMPTIONS
17 NCAC 08 .0606 TAXABLE PERCENTAGES
17 NCAC 08 .0607 ALLOWABLE INDEBTEDNESS
17 NCAC 08 .0608 TAXABLE SITUS OF STOCK OWNED BY CORPORATIONS
17 NCAC 08 .0609 SHORT SALES
17 NCAC 08 .0610 BLOCKAGE RULE
History Note: Authority G.S. 105-201; 105‑203; 105-206; 105‑262;
Eff. February 1, 1976;
Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983;
Repealed Eff. November 1, 1995.