North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 20. STATE TREASURER |
CHAPTER 04. TAX REVIEW BOARD |
20 NCAC 04 .0301. PURPOSE
Latest version.
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The augmented Tax Review Board will consider petitions from corporate taxpayers for use of alternate allocation formulas in determining tax bases for franchise and income taxes.
History Note: Authority G.S. 105‑269.2;
Eff. February 1, 1976;
Readopted Eff. September 30, 1977.