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North Carolina Administrative Code Title 17 — Revenue

1,739 sections.

17-01a-0101 Location
17-01a-0103 Departmental Organization
17-01a-0104 Administrative Services
17-01a-0105 Tax Schedules
17-01b-0101 Incorporation Of State Personnel Rules
17-01b-0102 Secrecy Required Of Employees
17-01c-0101 State Defined
17-01c-0102 Secretary Defined
17-01c-0103 Deputy Secretary Defined
17-01c-0104 Department Defined
17-01c-0201 Pre-Hearing Conference
17-01c-0202 Procedure Of Hearing
17-01c-0203 Assistance Of Counsel
17-01c-0204 Location Of Hearing
17-01c-0205 Failure To Appear
17-01c-0206 Secretary'S Decision
17-01c-0302 Proof Of Tax Claim: Receivership
17-01c-0303 Proof Of Tax Claim: Assignment
17-01c-0304 Proof Of Tax Claim: Estate
17-01c-0305 Application For Hearing
17-01c-0306 Notice Of Tax Hearing
17-01c-0307 Waiver Of Time Limitation
17-01c-0308 Warrant For Tax Collection
17-01c-0309 Notice Of Sale Under Warrant
17-01c-0312 Notice Of Sale Of Real Estate
17-01c-0313 Certificate Of Tax Liability
17-01c-0314 Garnishment For Taxes
17-01c-0315 Tax Abatement
17-01c-0316 Claim For Tax Refund
17-01c-0317 Tax Refund
17-01c-0320 Power Of Attorney
17-01c-0401 General Provisions
17-01c-0402 Established Interest Rates
17-01c-0501 Form Of Payment
17-01c-0502 Method Of Payment
17-01c-0503 Eft Definitions
17-01c-0504 When Payment By Eft Is Required
17-01c-0506 Voluntary Eft Program Participation
17-01c-0508 Methods Of Electronic Funds Transfer
17-01c-0509 Eft Payment Procedures
17-01c-0513 Eft Payment Transmission Errors
17-01c-0601 Approval Required For Substitute Forms
17-01c-0701 Electronic Filing Of Returns
17-01c-0702 Electronic Signature
17-02a-0101 Location Of Administrative Offices
17-02a-0102 General Purposes
17-02a-0103 Divisional Organization And Functions
17-02a-0104 Location Of Revenue Field Auditors
17-02a-0105 Revenue Officer'S Location
17-02b-0101 Location
17-02b-0102 Purposes
17-02b-0103 Functions
17-02c-0101 Location
17-02c-0102 Divisional Organization
17-02c-0103 Functions And Purposes
17-02d-0101 Location
17-02d-0102 Divisional Organization
17-02d-0103 Purposes And Functions
17-02e-0101 Location
17-02e-0102 Organization
17-02e-0103 Purposes And Functions
17-03a-0101 Location
17-03a-0102 General Purposes
17-03a-0103 Divisional Organization
17-03b-0101 Definitions
17-03b-0106 Lock Box Release: Form A-109
17-03b-0107 Transfers In Contemplation Of Death
17-03b-0108 Life Insurance: Accidental Death
17-03b-0109 Life Insurance: Mortgage Cancellation
17-03b-0110 Deductions: Mortgage Note
17-03b-0111 Valuation: Treasury Bonds
17-03b-0112 Valuation: Real Property
17-03b-0113 Federal Estate Tax
17-03b-0201 Joint Accounts
17-03b-0202 Joint Stocks And Bonds
17-03b-0203 Jointly Held Notes
17-03b-0204 Real Estate By Entirety
17-03b-0301 Grandchildren
17-03b-0302 Step-Grandchildren
17-03c-0101 Definitions
17-03c-0102 Gift Tax Return: Form G-600
17-03c-0105 Real Property: Deed Of Gift
17-03c-0108 Extensions
17-04a-0101 Location
17-04a-0102 General Purpose
17-04a-0103 Administrative Unit Function
17-04a-0104 Assessment Unit Function
17-04a-0105 Privilege License Units Function
17-04a-0106 Cigarette Tax Unit Function
17-04a-0107 Soft Drink Tax Unit Function
17-04a-0108 Alcoholic Beverages Tax Unit Function
17-04b-0101 Separate License
17-04b-0103 Seasonal Business
17-04b-0108 Indian Reservations
17-04b-0109 Mail-Order Business
17-04b-0110 Location Within Mile Of Two Cities
17-04b-0201 Not Prorated
17-04b-0202 Report Of Gross Receipts Tax
17-04b-0203 Part Time
17-04b-0301 Not Prorated
17-04b-0303 Membership Admittance Fee
17-04b-0304 Food And Entertainment
17-04b-0305 Dances And Athletic Contests
17-04b-0306 Civic Organization Amusements
17-04b-0307 Indian Reservation
17-04b-0308 Drag Strips And Go-Cart Races
17-04b-0309 Go-Cart Races
17-04b-0310 Fishing Piers
17-04b-0311 Horse And Dog Shows
17-04b-0312 Rattlesnake Milkings
17-04b-0313 Agricultural Fairs
17-04b-0401 Location And Date Information
17-04b-0402 Not Prorated
17-04b-0403 Report Of Gross Receipts Tax
17-04b-0404 Determining Number Of Vehicles
17-04b-0405 Expected Contribution
17-04b-0501 Location And Date
17-04b-0502 Not Prorated
17-04b-0503 Report Of Gross Receipts Tax
17-04b-0504 Agricultural Fairs
17-04b-0505 No Additional Privilege Licenses
17-04b-0601 Gross Receipts Of $1,000 Or Less
17-04b-0602 Appraisals Only
17-04b-0603 Independent Bookkeeping
17-04b-0604 Cpa'S: Not A Regulatory License
17-04b-0605 Draftsman
17-04b-0606 Grave Plots
17-04b-0607 Land Surveyor
17-04b-0608 Masseurs Or Masseuses
17-04b-0609 Optician
17-04b-0610 Physical Therapist
17-04b-0611 Practicing Physicians
17-04b-0613 Physician: Consultant On Lab Exam
17-04b-0614 Psychologist
17-04b-0615 Suspension Of Professional Licenses
17-04b-0701 Regulatory License Required
17-04b-0702 Collecting Agency
17-04b-0802 Soliciting Without Profit
17-04b-0901 Electricity Bills
17-04b-0902 Mail Collection
17-04b-1001 Enlargement Of Pictures
17-04b-1002 Department Store Photographers
17-04b-1003 Varying Itinerant Situations
17-04b-1101 Applicability Of License To Another
17-04b-1102 Small Two-Wheel Vehicle
17-04b-1201 Burners Using Petroleum Gas
17-04b-1202 Bottler Selling Drink Dispensers
17-04b-1203 Not Specifically Mentioned
17-04b-1204 Gas Refrigerators
17-04b-1205 Heavy Duty Vacuum Cleaners
17-04b-1206 Calculators
17-04b-1207 Make Of Sewing Machine
17-04b-1301 Products Of The Dairy
17-04b-1302 Ices
17-04b-1303 Flea Market
17-04b-1304 Not Prorated Nor Transferable
17-04b-1305 Other Applicable Licenses Due
17-04b-1307 Fish Exemption
17-04b-1308 License Procurement And Display
17-04b-1309 Information To Revenue Department
17-04b-1401 Project License Not Prorated
17-04b-1402 Date Due
17-04b-1403 Ceded Areas
17-04b-1404 Building On Land Owned By Builder
17-04b-1405 Air Conditioning
17-04b-1406 Painting Contractor
17-04b-1407 Elevators And Automatic Sprinklers
17-04b-1501 Liability
17-04b-1502 Report Of Financial Standing
17-04b-1601 Number Licensed By Board
17-04b-1602 Governmental Facilities
17-04b-1701 American Vs European Plan
17-04b-1702 Seasonal Rate
17-04b-1703 Restaurant License Liability
17-04b-1704 Ymca Or Ywca
17-04b-1705 Summer Camp
17-04b-1706 Church Assembly
17-04b-1707 Private Residences Or Cottages
17-04b-1708 Government Campgrounds
17-04b-1801 Sandwich Vending Machines
17-04b-1802 Applicability Of License To Another
17-04b-1803 Cafeterias For Employees
17-04b-1804 Hospitals
17-04b-1805 Clubs: Commercial Operation
17-04b-1806 Clubs: Noncommercial Operation
17-04b-1807 Prepared Food
17-04b-1809 Outside Seating
17-04b-1810 Catering Service
17-04b-1901 Table Measurement
17-04b-1902 College Union
17-04b-2001 Operator'S License
17-04b-2003 Semiannual Informational Report
17-04b-2101 Not Prorated
17-04b-2102 Dispenser Gross Receipts Tax Report
17-04b-2103 Semiannual Informational Report
17-04b-2104 Application For Replacement License
17-04b-2107 Applying License To Another
17-04b-2108 Federal Government
17-04b-2109 National Bank
17-04b-2110 State Government
17-04b-2111 Credit Unions
17-04b-2112 School Lunchroom
17-04b-2113 Empty Cup
17-04b-2114 Coffee And Hot Chocolate
17-04b-2115 Coin-Operated Gas Pumps
17-04b-2116 Photostat And Photograph Machines
17-04b-2117 Dual Purpose Vending Machine
17-04b-2201 One License For Other Games
17-04b-2202 Governmental Activity
17-04b-2203 Nonprofit Private Clubs
17-04b-2206 Archery Ranges
17-04b-2207 Several Operators At One Location
17-04b-2208 Amusement Center
17-04b-2209 Electronic Video Games
17-04b-2301 Individual Employing One Person
17-04b-2302 Halving Or Quartering Only
17-04b-2303 Cold Storage Room
17-04b-2401 Rugs Only
17-04b-2402 Cleaning Furniture In The Home
17-04b-2501 Students
17-04b-2502 Electrolysis
17-04b-2601 Applicability Of License To Another
17-04b-2602 Prison Camps
17-04b-2603 Veterans Clubs
17-04b-2604 Commissary
17-04b-2605 Municipality
17-04b-2606 Dispenser Operator Not Liable
17-04b-2703 Applicability Of License To Another
17-04b-2802 Flashlight Batteries
17-04b-2803 Musical Tapes
17-04b-2804 Shortwave Radios
17-04b-2901 Lien In This State
17-04b-2902 Liability For Direct Loans
17-04b-2904 Total Face Value
17-04b-2905 Nonresident Engaged In Business
17-04b-3001 Educational Institutions
17-04b-3002 Rugs Only
17-04b-3003 Shirts Or Uniforms
17-04b-3004 Industrial Rags And Wipers
17-04b-3005 Home-Size Machines
17-04b-3006 Diaper Services
17-04b-3007 Apartment Owner Exemption
17-04b-3102 Supplemental Application
17-04b-3201 Products Of Ice Cream
17-04b-3202 Products Of Others
17-04b-3203 No Product Involved
17-04b-3301 Real Estate Loans: Loaning Own Funds
17-04b-3401 Applicability Of License To Another
17-04b-3402 Parking Facilities
17-04b-3404 Recapping Tires Only
17-04b-3405 City-Wide License
17-04b-3407 Finance Companies
17-04b-3408 Self-Service Car Wash
17-04b-3410 Automobile Auction
17-04b-3411 Car Brokers
17-04b-3412 Mobile Service And Repair
17-04b-3414 Garage Selling To Another Garage
17-04b-3501 Motors Installed To Frames: Mo-Peds
17-04b-3502 Chain Store License
17-04b-3601 Liability For Two Licenses
17-04b-3602 Agencies Providing Temporary Workers
17-04b-3703 One-Half Rate
17-04b-3801 Merchant Who Gives And Redeems Stamps
17-04b-3802 Redemption Store Liability
17-04b-3901 Retail License
17-04b-3902 Ice Cream Defined For This Section
17-04b-3903 Mobile Units
17-04b-4001 Abc Stores
17-04b-4002 Bakery Thrift Stores
17-04b-4003 Beach Stand Or Store
17-04b-4004 Coal Dealer
17-04b-4005 Exemption: Wholesale Sale
17-04b-4006 Fertilizers: Seed: Etc.
17-04b-4007 Leased Departments
17-04b-4008 Meat Packinghouses
17-04b-4009 Partnership And Corporation
17-04b-4010 Redemption Stores
17-04b-4011 Restaurants
17-04b-4012 Undertaking
17-04b-4013 Warehouse
17-04b-4101 Supplemental Form
17-04b-4102 Acting As Distributor And Retailer
17-04b-4103 Motor Fuel Not For Highway Purposes
17-04b-4201 Industrial Plant
17-04b-4202 Junked Cars
17-04b-4203 Auto Dealer
17-04b-4301 Application For Privilege License
17-04b-4401 Penalty Provisions
17-04b-4501 Small Two-Wheel Vehicle
17-04b-4502 Bottler Selling Drink Dispensers
17-04b-4503 Not Specifically Mentioned
17-04b-4504 Government Campgrounds
17-04b-4505 College Union
17-04b-4506 Prison Camps
17-04b-4507 Veterans Clubs
17-04b-4508 Commissary
17-04b-4509 Municipality
17-04b-4510 Federal Government
17-04b-4511 State Government
17-04b-4512 Credit Unions
17-04b-4513 School Lunchroom
17-04b-4514 Governmental Activity
17-04b-4515 Nonprofit Private Clubs
17-04b-4518 Several Operators At One Location
17-04b-4520 Flashlight Batteries
17-04b-4521 Shortwave Radios
17-04c-0101 Definitions
17-04c-0102 Rate Of Excise Stamp Tax
17-04c-0103 Rate Of Discount Allowed
17-04c-0202 Out-Of-State Distributor
17-04c-0203 License Not Prorated
17-04c-0204 Exhibit Of License
17-04c-0205 Distributor To Notify Manufacturer
17-04c-0301 Decal Stamps
17-04c-0302 Credit Sales Of Stamps
17-04c-0401 Authorization
17-04c-0402 Setting
17-04c-0403 Credit Sales
17-04c-0404 Inspection
17-04c-0405 Meter Machine Maintenance
17-04c-0501 Manner Of Affixing
17-04c-0502 Unstamped Cigarettes
17-04c-0503 Responsibility Of Purchaser
17-04c-0504 Interstate Cigarette Sales; Licensure
17-04c-0601 Sales To Licensed Distributors
17-04c-0602 Invoice Requirement
17-04c-0603 Tax On Complimentary Packs
17-04c-0604 Manufacturer Acting As Distributor
17-04c-0701 Distributor Responsible For Tax
17-04c-0801 Federal Government
17-04c-0903 Invoicing Requirements For Distributors
17-04c-0904 Record Requirements For Distributors
17-04c-1001 Return Unused Stamps: No Transfer
17-04c-1002 Refunds Only To Licensed Distributors
17-04c-1003 Mutilated But Identifiable Stamps
17-04c-1101 Dealers On Trains
17-04c-1102 Ocean-Going Vessels
17-04c-1202 Vending Machine Operators
17-04c-1203 Distributors With Vending Machines
17-04c-1204 Display Stamped Cigarettes In Machines
17-04c-1401 Invoice Requirement
17-04c-1402 Sales To Licensed Dealers Only
17-04c-1403 Manufacturers Acting As Retailer
17-04c-1501 Primary Liability
17-04c-1701 Must Sell As Designated
17-04c-1704 Invoicing Requirements
17-04c-1705 Reporting Requirements
17-04c-1706 Original Seller Not Liable For Tax
17-04c-1901 Identification And Location Required
17-04c-2001 Definitions
17-04c-2002 Directory
17-04c-2003 Certification
17-04c-2004 Annual Certification Renewal
17-04c-2005 Material Changes To Certification
17-04c-2006 Registered Agent
17-04d-0101 General Definitions
17-04d-0102 Product Definitions
17-04d-0201 Instate Distributors
17-04d-0202 Out-Of-State Distributors
17-04d-0203 Retail Dealers
17-04d-0204 General License Provisions
17-04d-0301 General Liability
17-04d-0303 Liquid Base Rate Illustrated
17-04d-0304 Powder Rate
17-04d-0401 Domestic Use Versus Commercial Use
17-04d-0402 Representative List
17-04d-0403 Representative List Of Syrups And Bases
17-04d-0404 Representative List Of Powder Bases
17-04d-0501 Federal Government
17-04d-0502 Milk
17-04d-0503 Fruit And Vegetable Juice
17-04d-0504 Coffee And Tea
17-04d-0505 Application For Exemption Required
17-04d-0506 Exempt Sales Records
17-04d-0508 Natural Products Exemption Determined
17-04d-0509 Designation Of Exempt Sales
17-04d-0601 Liability
17-04d-0602 Taxpaid Stamps
17-04d-0603 Taxpaid Crowns
17-04d-0604 Affixing Of Crowns And Stamps
17-04d-0605 Taxpaid Imprint Stamp
17-04d-0606 Prompt Mail Service
17-04d-0607 Taxable Transactions
17-04d-0608 Control Of Tax Exempt Transactions
17-04d-0609 Provision For Refund
17-04d-0701 Applicable To Bottled Drinks
17-04d-0702 Liability Requirement
17-04d-0703 Who Qualifies
17-04d-0704 Common Carrier Shipments
17-04d-0705 Continuous Use Of Method
17-04d-0706 Reduced Rate Under Alternate Method
17-04d-0707 Method Required On Invoice
17-04d-0708 Reporting System Provided Distributors
17-04d-0709 Credit Procedure For Tax Exempt Sales
17-04d-0710 No Retailer Qualifies
17-04d-0711 Bond Requirement
17-04d-0802 Procedure For Optional Methods
17-04d-0803 No Discount Allowed
17-04d-0804 Taxable Transactions
17-04d-0805 Control Of Tax Exempt Transactions
17-04d-0806 Continuous Use Of Method
17-04d-0807 No Retailer Qualifies
17-04d-0808 Bond Requirement
17-04d-0901 Report By Distributor Or Wholesaler
17-04d-0902 Report By Retailer
17-04d-0903 Report By Dealer On Trains
17-04d-0904 Report By Crown Manufacturers
17-04d-0905 Report By Imprint Manufacturers
17-04d-0906 Failure To File Timely Reports
17-04d-0907 Discount For Timely Filing And Payment
17-04d-0908 Invoicing Requirements
17-04d-0909 Bond Requirements
17-04d-1001 Liability Under G.S. 105-113.51(A)
17-04d-1002 Secondary Liability
17-04e-0101 Permit Required To Obtain License
17-04e-0102 Application For License
17-04e-0103 Penalty
17-04e-0104 License Application Of Partnership
17-04e-0105 Salesman For Proprietorship Operation
17-04e-0106 License Not Transferable
17-04e-0201 Filing Of Monthly Reports
17-04e-0202 Examiner'S Report
17-04e-0203 Separate Reports For Wines
17-04e-0205 Major Disaster Reporting
17-04e-0206 Wholesaler Buying From Wholesaler
17-04e-0207 Nonresident Beer Shipments
17-04e-0208 Nonresident Wine Shipments
17-04e-0209 Beer Or Wine To Employees And Guests
17-04e-0302 Spoilage Of Taxpaid Beer Or Wine
17-04e-0304 Destruction When Property Of Resident
17-04e-0403 Segregation Of Military From Civilian
17-04e-0501 Exemption From Tax
17-04e-0602 New Wholesaler Or Importer Bond
17-04e-0701 Participants In Distribution
17-04e-0702 Per Capita Basis
17-04e-0703 Distribution Notice
17-04e-0704 Defined Areas
17-04e-0705 Hold Funds
17-04f-0101 Issuance Of Stamps
17-04f-0102 Denomination Of Stamps
17-04f-0103 Cost Of Stamps
17-04f-0104 Postage Paid
17-04b-0104 Refunds
17-04b-0105 Churches Or Charitable Organizations
17-04b-0106 Ceded Areas
17-04b-0107 Blind Persons
17-04b-4302 Privilege License
17-04b-4402 Rate Of Penalty; Interest
17-04c-0802 Free Distribution By Manufacturer
17-05a-0101 Location
17-05a-0102 General Purpose
17-05a-0103 Divisional Organization
17-05b-0101 Scope And Nature
17-05b-0102 Corporation Defined
17-05b-0103 Period Covered
17-05b-0104 Inactive Corporations
17-05b-0106 Payment Of Franchise Taxes
17-05b-0107 Extension Of Filing Date
17-05b-0201 Basis For Taxation
17-05b-0202 Due Date Of The Tax
17-05b-0203 Billed For The Tax
17-05b-0301 Basis For Taxation
17-05b-0302 Due Date Of The Report And Tax
17-05b-0303 Form To Be Used For Filing
17-05b-0304 Special Exemption
17-05b-0305 Distribution To Municipalities
17-05b-0401 Basis For Taxation
17-05b-0402 Due Date Of The Report And Tax
17-05b-0403 Form To Be Used For Filing
17-05b-0501 Basis For Taxation
17-05b-0502 Due Date Of The Report And Tax
17-05b-0503 Form To Be Used For Filing
17-05b-0601 Basis For Taxation
17-05b-0602 Due Date Of The Report And Tax
17-05b-0603 Form To Be Used For Filing
17-05b-0701 Basis For Taxation
17-05b-0702 Due Date Of The Report And Tax
17-05b-0703 Form To Be Used For Filing
17-05b-0704 Distribution To Municipalities
17-05b-0801 Basis For Taxation
17-05b-0802 Due Date Of The Tax
17-05b-0803 Corporation Billed For The Tax
17-05b-0901 Basis For Taxation
17-05b-0902 Due Date Of The Tax
17-05b-0903 Corporation Billed For The Tax
17-05b-1001 Basis For The Tax
17-05b-1002 Franchise Tax Bases
17-05b-1003 Corporations Required To File
17-05b-1004 Forms To Be Used For Filing
17-05b-1005 Report And Payment Due
17-05b-1006 Tax Rate
17-05b-1101 Based On The Year Ending Balance Sheet
17-05b-1102 Surplus Defined
17-05b-1103 Items Includable And Excludable
17-05b-1105 Investment In Subsidiary
17-05b-1109 Equity Capital Not Deductible
17-05b-1111 Indebtedness Defined
17-05b-1112 Borrowed Capital Defined
17-05b-1114 Holding Companies
17-05b-1115 Cash Basis Corporations
17-05b-1201 Apportionment Formula
17-05b-1202 Alternative Apportionment Formula
17-05b-1301 Basis For The Investment Base
17-05b-1303 Treatment Of Construction In Progress
17-05b-1305 Indebtedness Deduction
17-05b-1306 Refinancing Of A Loan
17-05b-1307 Pollution Abatement Facilities
17-05b-1310 No Limitation On Holding Companies
17-05b-1401 Basis For Tangible Property
17-05b-1403 Average Bank Balance
17-05b-1404 Intangible Property
17-05b-1405 No Limitation On Holding Companies
17-05b-1406 Investment Base Property Included
17-05b-1501 Computation Of Tax
17-05b-1601 Initial Requirements
17-05b-1602 Franchise Tax Payable In Advance
17-05b-1701 Non-Profit Organizations
17-05b-1702 Corporations Fully Exempt
17-05b-1703 Franchise Motor Carriers
17-05b-1704 Regulated Investment Companies
17-05c-0102 Doing Business Defined
17-05c-0104 Tax Rate And Basis For The Tax
17-05c-0106 When In Doubt As To Liability
17-05c-0107 Tax Forms Mailed To Taxpayer
17-05c-0108 Due Date Of Return
17-05c-0201 Preliminary Statement
17-05c-0202 Amount Of Credit Allowable
17-05c-0203 Building Code And Other Requirements
17-05c-0301 Preliminary Statement
17-05c-0302 Adjustments To Federal Taxable Income
17-05c-0303 Miscellaneous
17-05c-0401 North Carolina Obligations
17-05c-0402 Obligations Of Other States
17-05c-0403 U.S. Obligations
17-05c-0404 Sales Or Exchanges
17-05c-0407 Repurchase Agreements
17-05c-0501 Preliminary Statement
17-05c-0601 Preliminary Statement
17-05c-0602 Definition Of Taxpayer
17-05c-0603 In General
17-05c-0604 When A Taxpayer Is Subject To Tax
17-05c-0605 When A State Has Jurisdiction
17-05c-0701 Division Of Income: In General
17-05c-0702 Business And Nonbusiness Income Defined
17-05c-0703 Business And Nonbusiness Income
17-05c-0704 Proration Of Deductions
17-05c-0801 In General
17-05c-0803 Consistency In Reporting
17-05c-0804 Numerator
17-05c-0805 Valuation Of Owned Property
17-05c-0806 Rented Property
17-05c-0807 Averaging Property Values
17-05c-0901 In General
17-05c-0902 Payroll Accounting Method
17-05c-0903 Compensation
17-05c-0904 The Term Employee
17-05c-0905 Include In Payroll Factor
17-05c-0906 Denominator Of Payroll Factor
17-05c-0907 Numerator Of Payroll Factor
17-05c-0908 Corporations Utilizing Common Paymaster
17-05c-1004 Numerator
17-05c-1101 Railroad Companies
17-05c-1102 Telephone Companies
17-05c-1104 Telegraph Companies
17-05c-1105 Excluded Corporations
17-05c-1201 Preliminary Statement
17-05c-1204 Contributions Fully Deductible
17-05c-1301 Amortization Over 60 Month Period
17-05c-1302 Certification Of Facilities Required
17-05c-1401 Preliminary Statement
17-05c-1402 Tax-Exempt Bonds
17-05c-1403 Taxable Bonds
17-05c-1404 Definition Of Bond
17-05c-1501 Preliminary Statement
17-05c-1503 Definition Of Net Economic Loss
17-05c-1504 Income Not Taxable
17-05c-1601 Preliminary Statement
17-05c-1603 Consolidated Returns
17-05c-1605 Definitions
17-05c-1701 Reporting Partnership Net Income
17-05c-1801 Taxable Percentages/Dividends
17-05c-1805 Amended And Adjusted Returns
17-05c-1806 Mergers
17-05c-1901 Time And Place For Filing
17-05c-1902 Extension Of Filing Date
17-05c-1903 Payment Of Taxes
17-05c-1904 Overpayments Applied To Next Year
17-05c-2001 Automatic Extension
17-05c-2002 Application For An Additional Extension
17-05c-2003 Interest And Penalties
17-05c-2004 Extension Of Filing Date
17-05c-2101 Requirements When Corporation Ends
17-05c-2102 Withdrawals/Filing Requirements
17-05c-2201 Preliminary Statement
17-05c-2202 Corporations Fully Exempt
17-05c-2204 Exceptions To Exemption
17-05c-2205 Regulated Investment Companies
17-05c-2206 Proof Of Exemption
17-05c-2301 Requirement For Reporting Changes
17-05c-2302 Assessments Or Refunds
17-05c-2303 Extent Of Changes Which May Be Made
17-05c-2304 Fraud Provisions On Federal Changes
17-05c-2401 Doing Business Activities Of Disc
17-05c-2402 Determination Of Disc Net Income
17-05c-2403 Apportionment Of Disc Net Income
17-05c-2404 Dividends Received From Disc
17-05c-2405 Earnings Of Disc Not Previously Taxed
17-05c-2502 Determination Of Fsc Net Income
17-05c-2503 Consolidated Return
17-05c-2601 Reinstatement Of Corporate Charter
17-05d-0101 Preliminary Statement
17-05d-0102 When Due
17-05d-0103 Payments Of Estimated Tax
17-05d-0105 No Penalty Tests
17-05d-0106 Overpayment Of Tax
17-05d-0107 Purpose
17-05d-0108 Who May Submit Request
17-05d-0110 Time For Filing
17-05d-0111 Notice Of Conference
17-05d-0112 Who Shall Attend The Conference
17-05d-0113 Conduct Of The Conference
17-05d-0114 Remedy
17-05d-0115 Final Decision
17-05e-0101 Reduced Installment Payments
17-05e-0102 Additional Fire And Lightning Taxes
17-05e-0105 Group Premiums
17-05e-0106 Employee Benefit Plan Contributions
17-05f-0101 Scope
17-05f-0102 Definitions
17-05f-0202 Reasonable Business Purposes
17-05f-0203 Economic Effects
17-05f-0204 Economic Substance Doctrine
17-05f-0205 Economic Substance Factors
17-05f-0207 Centralized Cash Management
17-05f-0301 Determination Of Fair Market Value
17-05f-0401 Adjustments To State Net Income
17-05f-0503 Combined Return Tax Credits
17-05g-0101 Scope
17-05g-0102 Definitions
17-05g-0501 Alternative Apportionment
17-05g-0502 Original Returns
17-05g-0601 Examples
17-05g-1003 Assignment Of Receipts
17-05g-1006 Related Entity Transactions
17-05g-1102 License Of A Marketing Intangible
17-05g-0301 In General
17-05g-0302 Approximation Based Upon Known Sales
17-05g-0303 Related Entity Transactions
17-05g-0401 Allocated Gross Receipts
17-05g-0402 Unassignable Gross Receipts
17-05g-0701 In General
17-05g-0801 In General
17-05g-0803 Reasonable Approximation
17-05g-0901 In General
17-05g-1001 In General
17-05g-1101 In General
17-05g-1103 License Of A Production Intangible
17-05g-1104 License Of A Mixed Intangible
17-05g-1201 Assignment Of Receipts
17-05g-1301 Software Transactions
17-05g-1303 Telecommunications Companies
17-06a-0101 Location
17-06a-0102 General Purposes
17-06a-0103 Administrative Organization
17-06a-0104 Individual Income Tax
17-06a-0105 Income Tax Withholding
17-06b-0101 Forms
17-06b-0103 Combined Returns
17-06b-0104 Completing A Return
17-06b-0105 Reproduced Copies
17-06b-0106 Federal Forms
17-06b-0107 Extensions
17-06b-0108 Amended Returns
17-06b-0109 Filing Requirements - General Statement
17-06b-0115 Additions To Adjusted Gross Income
17-06b-0116 Deductions From Adjusted Gross Income
17-06b-0117 Transitional Adjustments
17-06b-0201 General
17-06b-0202 Areas Of Difference
17-06b-0301 General
17-06b-0304 Blind Persons
17-06b-0305 Individuals Age 65 Or Over
17-06b-0306 Severely Retarded Dependent
17-06b-0307 Hemophiliacs
17-06b-0308 Exemption For Dependents
17-06b-0310 Deceased Or Incompetent Individuals
17-06b-0311 Prorated Personal Exemption
17-06b-0312 Other Considerations
17-06b-0313 Deaf Individuals
17-06b-0314 Renal Disease
17-06b-0315 Paraplegics
17-06b-0316 Cystic Fibrosis
17-06b-0317 Spina Bifida
17-06b-0318 Multiple Sclerosis
17-06b-0319 Severe Head Injury
17-06b-0320 Muscular Dystrophy
17-06b-0321 Organ And Tissue Transplants
17-06b-0401 General
17-06b-0402 General Rules For Annuities
17-06b-0403 Special Rule
17-06b-0404 Variable Annuities
17-06b-0405 Guaranteed Payments
17-06b-0406 Lump Sum
17-06b-0407 Installment Options
17-06b-0408 Federal Employees Pensions
17-06b-0501 General
17-06b-0502 Income
17-06b-0503 Deductions
17-06b-0504 Nondeductible Payments
17-06b-0505 Minor Children
17-06b-0506 Periodic Payments
17-06b-0507 Lump-Sum Settlement
17-06b-0508 Large Early Payments
17-06b-0509 Settlement Of Property Rights
17-06b-0510 Transfer Of Appreciated Property
17-06b-0511 Retroactive Effect Of A Decree
17-06b-0512 Effect Of Local Law
17-06b-0513 Payments From A Trust
17-06b-0514 Medical Expenses
17-06b-0515 Life Insurance Premiums
17-06b-0516 Taxes: Interest: Insurance: Utilities
17-06b-0517 Back Alimony Payments
17-06b-0519 Legal Expenses
17-06b-0520 Personal Exemption
17-06b-0601 General
17-06b-0602 Residents
17-06b-0603 Nonresidents
17-06b-0604 Other Tax Credits
17-06b-0605 Residential Solar Energy Equipment
17-06b-0609 Credit For North Carolina Dividends
17-06b-0610 Credit For The Disabled
17-06b-0613 Credit For Use Of North Carolina Ports
17-06b-0701 Military Pay In General
17-06b-0702 Resident Armed Services Personnel
17-06b-0703 Nonresident Armed Services Personnel
17-06b-0704 Estimated Income Tax Returns
17-06b-0705 Service Income And Deductions
17-06b-0706 Extensions
17-06b-0707 Penalty And Interest
17-06b-0708 Cancellation And Abatement
17-06b-0801 General
17-06b-0802 The Installment Method
17-06b-0803 Other Sales
17-06b-0804 Repossessions
17-06b-0805 Repossession Of Real Property
17-06b-0806 Dispositions
17-06b-0901 General
17-06b-0902 Rules
17-06b-0903 Definitions
17-06b-0904 Partially Used As A Residence
17-06b-0905 Converted To Rental Property
17-06b-0906 Exchange
17-06b-0907 Allocation Between Husband And Wife
17-06b-0908 Acquired By Gift Or Inheritance
17-06b-0909 65 Or Older
17-06b-0910 Reporting Sale
17-06b-0911 55 Or Over
17-06b-1001 General
17-06b-1002 Purchase And Sale
17-06b-1003 Reporting By The Transferor
17-06b-1004 The Transferee
17-06b-1101 General
17-06b-1102 Nonrecognition Of Gain
17-06b-1103 Losses
17-06b-1104 Condemnation Awards
17-06b-1105 Computing Gain Or Loss
17-06b-1106 Severance Damages
17-06b-1107 Easements
17-06b-1108 Threat Or Imminence
17-06b-1109 Basis Of New Property
17-06b-1110 Similar Or Related Property
17-06b-1111 Replacement Period
17-06b-1112 Assessments
17-06b-1201 General
17-06b-1202 Changes In The Basis
17-06b-1203 Cost Basis Guide Chart
17-06b-1301 General
17-06b-1302 How Created
17-06b-1303 Income
17-06b-1304 Gain Or Loss
17-06b-1305 Basis To Survivor
17-06b-1306 Basis After Divorce
17-06b-1401 General
17-06b-1402 The Reporting Of Income
17-06b-1403 Deductions
17-06b-1404 Refunds
17-06b-1501 General
17-06b-1502 Basis In A Nontaxable Distribution
17-06b-1503 Basis In A Taxable Distribution
17-06b-1504 Fractional Shares
17-06b-1505 Antitrust Laws
17-06b-1601 General
17-06b-1602 Allocation Of Basis
17-06b-1701 General
17-06b-1702 Life Insurance Proceeds
17-06b-1703 Return Of Premiums
17-06b-1704 Gifts
17-06b-1705 Inheritance
17-06b-1706 Government Obligations
17-06b-1707 Nonprofit Educational Institutions
17-06b-1708 Accident Or Health Insurance
17-06b-1709 Medical Benefits
17-06b-1710 Workmen'S Compensation
17-06b-1711 Damages
17-06b-1712 Minister'S Dwelling
17-06b-1713 Orphanage Employees
17-06b-1714 Social Security
17-06b-1715 Retirement Benefits From Other States
17-06b-1716 Meals And Lodging
17-06b-1717 Group Life Insurance
17-06b-1718 Scholarships
17-06b-1719 Death Benefits
17-06b-1720 Combat Zone Pay
17-06b-1721 Firemen'S Pensions
17-06b-1722 Law Enforcement Officers
17-06b-1723 Forsyth County And Winston Salem
17-06b-1724 Federal Employees
17-06b-1725 Hostile Fire Duty Pay
17-06b-1726 Armed Forces Disability Pay
17-06b-1727 Armed Forces Retirement Pay
17-06b-1728 Tax Sheltered Annuities
17-06b-1729 Annuity Income
17-06b-1730 Deductible Dividends
17-06b-1731 Relocation Expense
17-06b-1732 Law Enforcement Officers
17-06b-1733 North Carolina Local Government
17-06b-1734 Railroad Retirement
17-06b-1735 Veterans
17-06b-1736 Pollution Abatement Bonds
17-06b-1737 Veterans Administration Benefits
17-06b-1738 Disability Income
17-06b-1739 Business Development Corporations
17-06b-1740 State Employees' Retirement
17-06b-1741 State Supported Schools
17-06b-1742 Campaign Contributions
17-06b-1743 Training Allowances
17-06b-1744 Brotherhood Relief
17-06b-1745 National Guard Pensions
17-06b-1746 Railroad Unemployment Insurance
17-06b-1747 Indian Reservation Income
17-06b-1749 Punitive Damages
17-06b-1750 Foster Parents Reimbursement
17-06b-1752 Foreign Income Exclusion
17-06b-1801 General
17-06b-1802 Federal Practice To Be Followed
17-06b-1901 General
17-06b-1902 The Five Thousand Dollar Exclusion
17-06b-1903 Nonforfeitable Rights
17-06b-2001 General
17-06b-2002 Joint Federal Returns
17-06b-2003 State And Federal Differences
17-06b-2004 Federal Practice To Be Followed
17-06b-2101 General
17-06b-2102 Federal Practice To Be Followed
17-06b-2201 General
17-06b-2202 Ordinary And Necessary
17-06b-2203 Federal Practice To Be Followed
17-06b-2204 Reimbursement For Meals
17-06b-2301 General
17-06b-2302 Federal Practice To Be Followed
17-06b-2303 Employer'S Educational Assistance
17-06b-2401 General
17-06b-2402 Federal Practice To Be Followed
17-06b-2403 Members Of The Armed Forces
17-06b-2404 Foreign Moves
17-06b-2501 General
17-06b-2502 Federal Practice To Be Followed
17-06b-2503 Individual Retirement Contributions
17-06b-2504 Federal Practice To Be Followed
17-06b-2601 General
17-06b-2602 Definition
17-06b-2603 Business-Connected Deduction
17-06b-2604 Apportionment
17-06b-2701 General
17-06b-2702 Cash And Accrual Basis
17-06b-2703 Business Deduction
17-06b-2704 Husband And Wife
17-06b-2705 Mortgages
17-06b-2706 Life Insurance Loans
17-06b-2707 Cooperative Owners
17-06b-2708 Note Discount
17-06b-2709 Tax Exempt Income
17-06b-2710 Carrying Charges
17-06b-2711 Revolving Charge Accounts
17-06b-2712 Other Interest Payments
17-06b-2713 Retirement Systems
17-06b-2801 General
17-06b-2802 Cash And Accrual Basis
17-06b-2803 Who May Claim The Deduction
17-06b-2804 Business Deduction
17-06b-2805 Deductible By Residents
17-06b-2806 Nondeductible
17-06b-2901 General
17-06b-2902 Definitions
17-06b-2903 Some Deductible Losses
17-06b-2904 Some Nondeductible Losses
17-06b-2905 Who May Claim The Loss
17-06b-2906 When Deductible
17-06b-2907 Treatment On Return
17-06b-2908 Compensation
17-06b-2909 Amount Of Loss
17-06b-2910 Real Or Personal Property
17-06b-2911 Ornamental Plants
17-06b-2912 Appraisal And Proof Of Loss
17-06b-2913 Reimbursement
17-06b-2914 Adjustment To Basis After Casualty
17-06b-2915 Disaster Losses
17-06b-3001 General
17-06b-3002 Qualified Organizations
17-06b-3003 Gratuitous Service Expenses
17-06b-3004 When Deductible
17-06b-3005 Limitations
17-06b-3006 Amount Deductible
17-06b-3007 Nondeductible Contributions
17-06b-3008 Partnership Contributions
17-06b-3009 Contributions By Nonresidents
17-06b-3101 General
17-06b-3102 Definitions
17-06b-3103 Limitations
17-06b-3104 Husband And Wife
17-06b-3105 Dependents
17-06b-3106 Funeral Expenses
17-06b-3107 Common Deductible Expenses
17-06b-3108 Special Cases
17-06b-3109 Nondeductible Expenses
17-06b-3110 Medical Care For A Decedent
17-06b-3111 Reimbursement
17-06b-3201 General
17-06b-3202 Schedule Of Penalties
17-06b-3203 Penalties For Failure To File And Pay
17-06b-3204 Negligence Penalties
17-06b-3205 Failure To Report Federal Changes
17-06b-3206 Fraud Penalty
17-06b-3207 Failure To File Informational Returns
17-06b-3208 Underpayment Of Estimated Tax
17-06b-3209 Waiver Of Penalty
17-06b-3301 General
17-06b-3302 Accounting Methods
17-06b-3303 Accounting Periods
17-06b-3304 Change In Income Year
17-06b-3305 Annualizing Income
17-06b-3401 General
17-06b-3402 Limitations For Assessments
17-06b-3403 Federal Changes
17-06b-3404 Federal Changes And Fraud
17-06b-3405 Failure To Pay Tax
17-06b-3406 Refunds
17-06b-3407 Service Members Civil Relief Act
17-06b-3408 Waiver Of Time Limitation
17-06b-3501 General
17-06b-3502 Taxing Partnership Income
17-06b-3503 Partnership Returns
17-06b-3504 Accounting Period
17-06b-3505 Accounting Methods
17-06b-3506 Items Exempt From Income
17-06b-3507 Business Deductions
17-06b-3508 Contributions
17-06b-3509 Deductible Dividends
17-06b-3510 Additional First Year Depreciation
17-06b-3511 Nondeductible Items
17-06b-3512 Out-Of-State Income
17-06b-3513 Nonresident Partners
17-06b-3514 Limitation On Losses
17-06b-3515 Basis Of A Partner'S Interest
17-06b-3516 Liquidation
17-06b-3517 Property Retained
17-06b-3518 Gain Or Loss On Distribution
17-06b-3519 Disposition Of Partner'S Interest
17-06b-3520 Family Partnerships
17-06b-3521 Estimated Income Tax
17-06b-3522 Information Returns
17-06b-3523 Common Trust Funds
17-06b-3524 Investment Clubs
17-06b-3525 Tenancy By The Entirety
17-06b-3526 Tax Credits
17-06b-3527 Disposition Of Partner'S Interest
17-06b-3528 Part-Year Resident Partners
17-06b-3601 General
17-06b-3602 Definitions
17-06b-3603 Basis Of Life Estate Property
17-06b-3604 Allocation Of Basis
17-06b-3605 Basis To Remainderman
17-06b-3606 Basis To Remainderman'S Successor
17-06b-3607 Depreciation And Depletion
17-06b-3608 Casualty Loss Deduction
17-06b-3609 Capital Expenditures
17-06b-3611 Tables
17-06b-3701 General
17-06b-3702 Gross Income
17-06b-3703 Simple And Complex Trusts
17-06b-3704 Income Taxable To Fiduciaries
17-06b-3705 Other Income
17-06b-3706 Exempt Income
17-06b-3707 Exempt Trusts
17-06b-3708 Personal Exemptions
17-06b-3709 Ordinary Deductions
17-06b-3710 Deduction For Charitable Purposes
17-06b-3711 Distributable Net Income
17-06b-3712 Distributions To Beneficiaries
17-06b-3713 Basis Of Property
17-06b-3714 Tax Credits
17-06b-3715 Income Taxable To Beneficiaries
17-06b-3717 Trust Instruments And Wills
17-06b-3718 Payment Of Tax
17-06b-3719 Failure To File Penalties
17-06b-3720 Liability Of The Fiduciary
17-06b-3721 Special Trusts
17-06b-3722 Grantors Trusts
17-06b-3723 Allocation Of Adjustments
17-06b-3725 Administration Expenses
17-06b-3801 Income
17-06b-3802 Deductions
17-06b-3803 Other Items
17-06b-3804 Deposit Of Payment
17-06b-3901 Definition Of Resident
17-06b-3902 Nonresidents
17-06b-3903 Part-Year Resident
17-06b-4001 Reporting Income - In General
17-06b-4002 Resident Shareholders
17-06b-4003 Nonresident Shareholders
17-06b-4004 Tax Credits
17-06b-4005 Basis In Stock
17-06b-4006 Distributions
17-06b-4007 Fiscal Year S Corporation
17-06b-4008 Losses
17-06b-4101 General
17-06b-4102 Exempt Interest Dividends
17-06b-4103 Ordinary Dividends
17-06b-4104 Capital Gain Distributions
17-06b-4105 Dividend Tax Credit
17-06c-0101 General
17-06c-0102 Withholding From Wages
17-06c-0103 Income Not Subject To Withholding
17-06c-0104 Exemption Certificates
17-06c-0105 Wages
17-06c-0106 Employers
17-06c-0107 Employees
17-06c-0108 Employee-Employer Relationship
17-06c-0109 Ministers
17-06c-0110 Common Carriers
17-06c-0111 Federal Employees
17-06c-0112 Seamen
17-06c-0113 Bonus Payments
17-06c-0114 Travel Allowances
17-06c-0115 Moving Expense Reimbursement
17-06c-0116 Withholding From Tips
17-06c-0117 Supplemental Wage Payments
17-06c-0118 Sick Pay
17-06c-0119 Wage And Tax Statements
17-06c-0120 Reciprocity Of Tax Credits
17-06c-0121 Credit For Income Tax Withheld
17-06c-0122 Fringe Benefits
17-06c-0124 Additional Withholding Allowances
17-06c-0125 Penalty
17-06c-0201 New Withholding Agents
17-06c-0202 Reports And Payments
17-06c-0203 Annual Reports
17-06c-0301 General
17-06c-0302 Penalty
17-06c-0303 Personal Liability
17-06c-0304 Jeopardy Reporting And Payment
17-06d-0101 Forms
17-06d-0102 Requirements For Filing
17-06d-0201 General
17-06d-0206 Avoiding Penalty
17-06d-0207 Underpayments
17-06d-0208 Overpayments
17-06d-0209 Determining An Underpayment
17-06d-0210 Period Of Underpayment
17-06d-0211 Farmers And Fishermen
17-07a-0101 Location
17-07a-0102 General Purposes
17-07a-0103 Divisional Organization
17-07b-0103 Licenses Required
17-07b-0104 Registration And Returns
17-07b-0105 Measure Of Tax Due
17-07b-0107 Records Required To Be Kept
17-07b-0108 Trade Discounts And Cash Discounts
17-07b-0109 Application Of Tax To Fish Bait
17-07b-0110 Charter Boat Operators
17-07b-0111 Stamps, Coins, Etc.
17-07b-0112 Occasional And Isolated Sales
17-07b-0113 Auctioneers And Auction Sales
17-07b-0114 Blind Merchants
17-07b-0115 Research Services
17-07b-0116 Computer Software
17-07b-0117 Property Transfers Between Divisions
17-07b-0118 Change In Ownership
17-07b-0119 Interest On Assessments
17-07b-0120 Transferee Liability
17-07b-0121 Bankrupt'S Liability
17-07b-0122 Coupons
17-07b-0124 Erroneous Information
17-07b-0125 Flea Markets
17-07b-0126 Holy Bibles
17-07b-0203 Exempt Sales To Manufacturers
17-07b-0204 Fuel
17-07b-0205 Buildings And Structures
17-07b-0206 Sales By Manufacturers
17-07b-0207 Purchases By Manufacturers
17-07b-0301 Mill Machinery
17-07b-0302 Items Not Mill Machinery
17-07b-0401 Specific Industries: Classifications
17-07b-0402 Furniture Factories
17-07b-0403 Bottling Plants
17-07b-0404 Electric Power Companies
17-07b-0405 Mining And Quarrying
17-07b-0406 Other Mills And Processors
17-07b-0407 Dairies And Creameries
17-07b-0501 In General
17-07b-0502 Packaging Materials
17-07b-0503 Ingredients
17-07b-0601 In General
17-07b-0602 Packaging Machinery
17-07b-0603 Tape Dispensing Machines
17-07b-0604 Strapping Machine
17-07b-0605 Mixing Tanks
17-07b-0606 Pollution Abatement Equipment
17-07b-0607 Gas Stacks
17-07b-0608 Printing Plates
17-07b-0609 Pollution Abatement Chemicals
17-07b-0610 Water Purification Equipment And Chemicals
17-07b-0611 Molds And Forms
17-07b-0612 Rags
17-07b-0613 Chemicals For Boilers
17-07b-0614 Identification And Instruction Tickets
17-07b-0615 Insulation Materials: Manufacturers
17-07b-0616 Sandblast Sand
17-07b-0617 Lift Trucks
17-07b-0618 Single Article Application: System
17-07b-0619 Welding Rods
17-07b-0620 Combustible Soot Removers
17-07b-0621 Electric Light Bulbs
17-07b-0622 Printing Presses
17-07b-0623 Calcium Chloride And Salt
17-07b-0624 Elevators
17-07b-0625 Insulation Materials: Contractors
17-07b-0626 Paper Stock
17-07b-0627 Hang Tags And Labels
17-07b-0628 Stock Control Cards
17-07b-0629 Office Supplies: Stencils
17-07b-0630 Scales
17-07b-0631 Sewage Treatment Plants
17-07b-0632 Grain Elevators
17-07b-0633 Animals And Animal Cages
17-07b-0634 Electric Power Drive
17-07b-0701 In General
17-07b-0702 Furniture Factories
17-07b-0703 Bottling Plants
17-07b-0704 Mining And Quarrying
17-07b-0705 Textile Mills
17-07b-0706 Sawmills
17-07b-0707 Concrete Manufacturers
17-07b-0708 Ice Manufacturers
17-07b-0709 Purification Plants
17-07b-0710 Food Processors
17-07b-0711 Modular Home Manufacturers
17-07b-0712 Monument Manufacturers
17-07b-0713 Electroplating Industries
17-07b-0714 Refractory Manufacturers
17-07b-0715 Hatcheries
17-07b-0716 State Agencies
17-07b-0803 Cabinetmakers
17-07b-0804 Fabricated Articles
17-07b-0805 Sign Fabricating And Painting
17-07b-0806 Repairs And Alterations: Generally
17-07b-0807 Clothing Alterations
17-07b-0808 Reupholstering
17-07b-0809 Laminating Services
17-07b-0810 Bullets And Shells-Reloading
17-07b-0811 Fire Extinguishers: Recharging
17-07b-0901 Advertising And Advertising Agencies
17-07b-0902 Advertising Artists
17-07b-0903 Hang Tags
17-07b-0904 Public Relations Firms
17-07b-1001 Barber And Beautician Supplies
17-07b-1002 Shoe Repairmen
17-07b-1003 Watch: Clock And Jewelry Repairmen
17-07b-1101 Farm Machinery: Equipment: Services
17-07b-1102 Experimental Farms
17-07b-1103 Tractors: Backhoes: Draglines
17-07b-1104 Irrigation Equipment
17-07b-1105 Animal Clippers
17-07b-1106 Laying Cages
17-07b-1107 Egg Cleaning Detergent
17-07b-1108 Egg Cooling Cabinets
17-07b-1109 Feed Mills
17-07b-1110 Cooling Fans
17-07b-1111 Ventilators
17-07b-1112 Silo Unloaders: Barn Cleaners
17-07b-1113 Machinery Storage Equipment
17-07b-1114 Scales
17-07b-1115 Snapbean Graders
17-07b-1116 Liquid Fertilizer Applicators
17-07b-1117 Mechanical Post Hole Diggers
17-07b-1118 Sickle Grinders
17-07b-1119 Tobacco Tying Machines
17-07b-1120 Cotton Bags And Sheets
17-07b-1121 Litter
17-07b-1122 Right-Of-Way Equipment
17-07b-1201 Taxability Of Gross Receipts
17-07b-1203 Single Family Cottages
17-07b-1301 Out-Of-State Deliveries
17-07b-1302 In-State Deliveries
17-07b-1303 Gifts To Donees
17-07b-1304 Machinery Entering State
17-07b-1305 Foreign Commerce: Purchases For Export
17-07b-1401 Prescription Drugs
17-07b-1402 Medicines: Sales To Physicians
17-07b-1403 Nonprescription Medicines And Drugs
17-07b-1405 Insulin
17-07b-1406 Blood Products: Body Tissue
17-07b-1501 Finance Companies
17-07b-1502 Finance And Carrying Charges
17-07b-1601 Sales To Or By Nonprofit Entities
17-07b-1602 Refunds To Nonprofit Entities
17-07b-1603 Parents And Teachers Associations
17-07b-1604 Contractor'S Tools
17-07b-1605 Clubs: Associations: Etc.
17-07b-1701 Governmental Sales And Purchases
17-07b-1703 Sales To State
17-07b-1705 Housing Authorities
17-07b-1706 Prison Concession Stands
17-07b-1803 Oxygen Equipment
17-07b-1804 Oxygen
17-07b-1805 Hospital Supplies
17-07b-1901 Tire Recapping Materials
17-07b-1902 Secondhand Tires
17-07b-1903 Tire Repair Materials
17-07b-1904 Sales By Tire Recappers
17-07b-1905 Tire Retreaders
17-07b-1906 Scrap Tire Disposal Fee
17-07b-1907 Scrap Tire Disposal Tax
17-07b-2001 Sales To Employees
17-07b-2102 Sawdust Used As Fuel
17-07b-2103 Propane Sold To Schools
17-07b-2104 Lp Gas Sold To Farmers
17-07b-2105 Aviation Fuel
17-07b-2201 Food And Food Products
17-07b-2202 Disposable Lunchroom Supplies
17-07b-2203 Employees' Meals
17-07b-2204 Meals On Trains: Planes: Etc.
17-07b-2205 Catering
17-07b-2206 Gratuities
17-07b-2207 Food Service Supplies
17-07b-2208 Fraterity And Sorority Meals
17-07b-2209 School Stores' Sales
17-07b-2210 Summer Camps And Similar Camps
17-07b-2211 Cover Charge
17-07b-2212 Sales Of Fish And Other Seafoods
17-07b-2301 In General
17-07b-2302 Interstate Sale
17-07b-2402 Sales By Veterinarians
17-07b-2501 Warehousemen Services
17-07b-2502 Moving And Packing Materials
17-07b-2503 Secondhand Furniture
17-07b-2504 Sales To Satisfy Liens
17-07b-2602 Contractors, Subcontractors, And Retailer-Contractors
17-07b-2604 Sand: Dirt: Stone
17-07b-2605 Sandblast Sand
17-07b-2607 Subcontractors
17-07b-2609 Plumbing: Heating Contractors: Sales
17-07b-2610 Plumbing: Heating Retailer-Contractors
17-07b-2611 Building Materials
17-07b-2612 Lumber Sold To Commercial Fishermen
17-07b-2701 Sales To Dentists And Orthodontists
17-07b-2702 Sales To Dental Laboratories
17-07b-2703 Dental Supply Houses
17-07b-2802 Florist Wire Sales
17-07b-2901 Sales Through Vending Machines
17-07b-2902 Sales Of Vending Machines
17-07b-2903 Exclusion Of Tax From Receipts
17-07b-3001 Trade-Ins
17-07b-3002 Repossessions
17-07b-3003 Returned Merchandise
17-07b-3004 Used Property
17-07b-3005 Repair Parts For Used Property
17-07b-3006 Parts From Junked Autos
17-07b-3007 Repair Parts For Exempt Property
17-07b-3008 Trade-Up: Sales Of Used Articles
17-07b-3010 Trade-Ins On Exempt Sales
17-07b-3011 Used Property Sold For Repair Charges
17-07b-3012 Trade: Grain For Flour
17-07b-3013 Used Parts From Junked Property
17-07b-3101 Radio And Television Receipts
17-07b-3102 Broadcasting Equipment
17-07b-3103 Rental Of Films: Recordings
17-07b-3104 Broadcasting Accessories
17-07b-3106 Cable Service Providers
17-07b-3107 Production Companies
17-07b-3204 Cellular Telecommunications Companies
17-07b-3301 Exempt Prosthetic Devices
17-07b-3303 Appliances Implanted In Patients
17-07b-3304 Protective Helmets For Patients
17-07b-3305 Hearing Aids
17-07b-3306 Invalid Walkers: Walking Canes
17-07b-3404 Bronze Grave Markers
17-07b-3501 Machinists: Foundrymen: Pattern Makers
17-07b-3502 Molds: Dies: Mill Machinery
17-07b-3503 Molds: Dies: For Resale
17-07b-3504 Molds: Dies: Retained By Seller
17-07b-3505 Molds: Dies: Nonmanufacturers' Use
17-07b-3506 Molds: Dies: Record Keeping
17-07b-3601 Funeral Expenses
17-07b-3602 Cremation Charges
17-07b-3603 Death Benefit Payments
17-07b-3702 Sales Of Lubricants
17-07b-3703 Car Wash Businesses
17-07b-3801 Promotional Items And Gifts
17-07b-3802 Sales Of Trading Stamps
17-07b-3803 Redemption Of Trading Stamps
17-07b-3804 Gift Certificates And Gift Cards
17-07b-3902 Hogsheads: Cardboard Containers: Etc.
17-07b-3904 Marking Machines
17-07b-3905 Ice Handling Supplies
17-07b-3906 Egg Cartons
17-07b-3907 Deposits For Reusable Containers
17-07b-3908 Food Storage Supplies
17-07b-3909 Drums For Packaging Products
17-07b-3910 Returnable Containers
17-07b-3911 Gift Wrapping
17-07b-4001 Fertilizer: Lime And Land Plaster
17-07b-4002 Fertilizer And Seeds
17-07b-4004 Insecticides And Similar Products
17-07b-4005 Defoliants: Inhibitors: Etc.
17-07b-4006 Household Insecticides: Etc.
17-07b-4007 Processed Manure
17-07b-4008 Bread Used For Feed
17-07b-4009 Riding Stables
17-07b-4010 Insecticides For Lawns
17-07b-4011 Insecticides Sold To Contractors
17-07b-4101 Objects Of Art
17-07b-4102 Sales Of Photographs And Videos
17-07b-4103 Photo Tinting
17-07b-4104 Blueprints
17-07b-4105 Photo Supplies And Materials
17-07b-4106 Photoengravings: Electrotypes: Etc.
17-07b-4107 Sales Of Movie Film
17-07b-4108 Negative Developing
17-07b-4109 Blueprints Sold To Architects
17-07b-4110 Blueprints Sold By Architects
17-07b-4201 In General
17-07b-4203 Contractors For The Federal Government
17-07b-4204 Government Agricultural Offices
17-07b-4207 Reserve Officers' Uniforms
17-07b-4208 Postal Employees' Associations
17-07b-4209 Businesses In Federal Areas
17-07b-4210 Native American Indian Country
17-07b-4301 Refunds To Interstate Carriers
17-07b-4302 Refunds To Railroad Companies
17-07b-4303 Application
17-07b-4401 Lease Receipts
17-07b-4402 Royalties
17-07b-4403 Maintenance Of Leased Property
17-07b-4404 Equipment Furnished With Operator
17-07b-4405 Lease With Option To Purchase
17-07b-4406 Insurance On Leased Property
17-07b-4407 Leases For Out Of State Use
17-07b-4408 Leases: Out Of State Negotiations
17-07b-4409 Leased Property: Maintenance
17-07b-4410 Assignment Of Lease
17-07b-4412 Sale Of Leased Property
17-07b-4413 Conditional Sales Contract
17-07b-4414 Golf Driving Range Fees
17-07b-4415 Skating Rink Fees
17-07b-4501 Sales By Laundries: Ect.
17-07b-4502 Fuel For Laundries: Etc.
17-07b-4504 Laundry Supplies
17-07b-4505 Miscellaneous Laundry Equipment
17-07b-4506 Garment Repairs And Storage
17-07b-4507 Rug Reinstallation Charges
17-07b-4508 Laundry Business: Interstate
17-07b-4509 Uniform Rentals
17-07b-4510 Independent Cleaning Solicitors
17-07b-4511 Dyeing Of Garments
17-07b-4512 Exclusion Of Tax From Receipts
17-07b-4513 Inducements To Cleaning Services
17-07b-4514 Cleaning Machinery Repairs
17-07b-4515 Fuel For Cleaning Plants
17-07b-4602 Boats, Boat Trailers, And Accessories
17-07b-4603 Motor Vehicle Service Businesses
17-07b-4605 Motor Vehicles Traded In
17-07b-4606 Motor Vehicles Used By Dealers
17-07b-4607 Motor Vehicle Kits
17-07b-4608 Motor Vehicles: Military Personnel
17-07b-4609 Fire Trucks And Equipment
17-07b-4611 Parts From Junked Motor Vehicles
17-07b-4612 Motor Vehicle Selling Expenses
17-07b-4613 Motor Vehicle Lessors
17-07b-4614 Recreational Vehicles
17-07b-4615 Manufactured Homes
17-07b-4616 Double-Wide Mobile Homes
17-07b-4618 Motor Vehicle Supplies
17-07b-4619 Highway Use Tax
17-07b-4701 Commercial Printers And Publishers
17-07b-4702 Printing Of Containers
17-07b-4703 Printing Charges
17-07b-4704 Plates For Printing Containers
17-07b-4705 Printing Surface Supplies
17-07b-4706 Offset Printing Equipment
17-07b-4707 Printing Chemicals
17-07b-4708 Postage Charges By Printers
17-07b-4709 Bookbinding Supplies: Printers
17-07b-4710 Bookbinders
17-07b-4711 Gas Sold To Printers
17-07b-4712 Metal For Making Type
17-07b-4713 Typewriters Sold To Printers
17-07b-4714 Mounting Tape Sold To Printers
17-07b-4715 Newspaper Publishers: Machinery
17-07b-4716 Typesetting
17-07b-4717 Photographs: Newspapers
17-07b-4718 Reproduction Proofs
17-07b-4801 Records Required To Be Kept
17-07b-4802 Accrual Basis
17-07b-4803 Cash Basis
17-07b-4901 Shipments From Outside North Carolina
17-07b-4902 Shipments From Within North Carolina
17-07b-5001 Eyeglasses And Contact Lenses
17-07b-5002 Eyeglass Frames And Repair Parts
17-07b-5003 Ophthalmic Instruments
17-07b-5004 Taxable Optical Supplies
17-07b-5101 Leased Departments
17-07b-5102 Transient Sellers
17-07b-5201 Chicks: Eggs: Exemption
17-07b-5202 Chicks: Eggs: Taxable
17-07b-5301 Certificate Of Authority
17-07b-5302 Proper Use Of Certificate Of Authority
17-07b-5412 Certificate Of Overpayment Form: E-525B
17-07b-5413 Notice Of Penalty Assessment Form: E-529
17-07b-5414 Receipt For Sales Tax Paid Form: E-532
17-07b-5417 Certificate Of Authority Form: E-537
17-07b-5418 Bond Form: E-537A
17-07b-5424 Notice Of Amended Assessment Form: E-567A
17-07b-5428 Manufacturers Certificate Form: E-575
17-07b-5432 Affidavit Form: E-589
17-07b-5433 Certificate Of Resale Form: E-590
17-07b-5436 Farmer'S Certificate Form: E-599
17-07b-5437 Veterinarian'S Certificate Form: E-567
17-07b-5439 Motor Vehicle Exemption Form: E-599B
17-07b-5446 Certificate Of Exemption Form: E-599T
17-07b-5448 Scrap Tire Disposal Tax Report Form: E-500G
17-07b-5454 Notice Of Tax Due Form: Dor 31
17-07b-5455 Notice Of Tax Due Form: Dor 31A
17-07b-5457 Notice To All Taxpayers Form: E-505Ac
17-07b-5460 Use Tax Report Form: E-554
17-07b-5462 Reserved For Future Codification
17-07c-0102 County Elections
17-07c-0103 Sales Tax Imposed
17-07c-0104 Use Tax Imposed
17-07c-0105 Sales Contracts
17-07c-0106 Bracket System
17-07c-0107 Exemptions And Exclusions
17-07c-0108 Records To Be Kept By Taxpayer
17-07c-0110 Repeal Provisions
17-07c-0202 Sales Tax Imposed
17-07c-0203 Use Tax Imposed
17-07c-0204 Maximum Tax
17-07c-0205 Bracket System
17-07c-0206 Exemptions And Exclusions
17-07c-0207 Records To Be Kept By Taxpayer
17-07c-0301 Local Sales Tax Levy
17-07c-0302 Local Use Tax Levy
17-07c-0303 Sales Not Subject To County Tax
17-07c-0304 Application Of Tax
17-07c-0401 Tax Imposed
17-07c-0402 Sales Contracts
17-07c-0501 Tax Imposed
17-07c-0502 Distribution Of Additional Taxes
17-07c-0503 Sales Contracts
17-07d-0103 Sales By Manufacturers
17-07d-0104 Purchases By Manufacturers
17-07d-0201 Mill Machinery
17-07d-0202 Items Not Mill Machinery
17-07b-3401 Memorial Stone Sales
17-07b-3701 Lubricating Service
17-08-0101 Location
17-08-0102 General Purposes
17-08-0103 Divisional Organization
17-08-0201 Tax Rate
17-08-0202 Tax Base
17-08-0203 Payment Of Tax
17-08-0204 Special Exclusion Not Applicable
17-08-0205 Determining Average Balance
17-08-0206 Examples Of Taxable Deposits
17-08-0207 Deposits Exempt From Taxation
17-08-0209 Clerks Of Court
17-08-0212 Money Market Funds
17-08-0213 Exemptions
17-08-0301 Tax Rate
17-08-0302 Tax Base
17-08-0303 Money On Hand Subject To Taxation
17-08-0306 Exemptions
17-08-0401 Tax Rate
17-08-0402 Tax Base
17-08-0404 Deductible Accounts Payable
17-08-0405 Accounts Not Deductible
17-08-0501 Tax Rate
17-08-0502 Tax Base
17-08-0503 Actual Value
17-08-0505 Exemptions
17-08-0507 Debts Not Deductible
17-08-0601 Tax Rate
17-08-0602 Tax Base
17-08-0603 Fair Market Value
17-08-0604 Shares And Units Subject To Taxation
17-08-0605 Exemptions
17-08-0606 Taxable Percentages
17-08-0607 Allowable Indebtedness
17-08-0609 Short Sales
17-08-0610 Blockage Rule
17-08-0701 Tax Rate
17-08-0702 Tax Base
17-08-0704 Exemptions
17-08-0801 Tax Rate
17-08-0802 Tax Base
17-08-0803 Payment Of Tax
17-08-0804 Exemptions
17-08-0901 North Carolina Residents
17-08-0902 Nonresidents
17-08-0903 Trusts With More Than One Trustee
17-08-1001 In General
17-08-1101 Due Date Of Returns
17-08-1102 Extension Of Time For Filing Returns
17-08-1103 Payment Of Tax
17-08-1201 Intangibles Tax Return: Form H-801
17-08-1203 Annual Insurance Report: Form H-804
17-08-1302 Requirements Of Investment Brokers
17-08-1401 Conversion To Evade Taxation
17-08-1503 Trusts Created Under The Keogh Act
17-08-1506 Credit Unions
17-08-1507 Savings And Loan Associations
17-08-1508 Insurance Companies
17-08-1511 Cherokee Indians
17-08-1601 In General
17-08-1701 Basis Of Distribution
17-08-1703 Disposition Of Intangibles Tax
17-08-1801 In General
17-08-1802 Jointly Owned Property
17-09a-0101 Location
17-09a-0102 General Purposes
17-09a-0103 Divisional Organization
17-09a-0104 Person Defined
17-09b-0101 Transport Sales
17-09b-0103 Split Transport Load
17-09b-0104 Exchange Agreements
17-09b-0201 Bond And License Required
17-09b-0202 User Unqualified
17-09b-0203 Amount Of Bond Required
17-09b-0204 Types Of Acceptable Bonds
17-09b-0205 Cancellation Of License And Bond
17-09b-0301 Methods Of Reporting The Tax
17-09b-0302 Tare Allowance
17-09b-0304 Additives Taxable
17-09b-0305 Suppliers Sales Basis Form Gas. 1202S
17-09b-0308 Crossline: Form Gas. 1219
17-09b-0309 Sale Upon Delivery Date
17-09b-0310 Losses
17-09b-0401 Deliveries To The National Guard
17-09b-0509 Removal Of License Plate
17-09b-0513 Taxicab Refunds: Form Gas. 1200B
17-09b-0514 Concrete Mixer Refund: Form Gas. 1200C
17-09c-0101 Special Fuels
17-09c-0102 Supplier
17-09c-0103 User
17-09c-0104 User-Seller
17-09c-0201 Application For Supplier'S License
17-09c-0202 Amount Of Bond Required
17-09c-0203 Types Of Acceptable Bonds
17-09c-0204 Application For User License
17-09c-0206 Lease Operations
17-09c-0303 User'S Report: Form Gas. 1265
17-09c-0401 Suppliers: Form Gas. 1235
17-09c-0402 Lp Suppliers: Form Gas. 1236
17-09c-0501 Tax Due
17-09c-0502 Company Operated Stations: Delivery
17-09c-0503 Common Storage
17-09c-0504 Retail Sales Invoices
17-09c-0505 Tax Free Deliveries
17-09c-0601 Lp Gas Distributors Using Or Selling
17-09c-0602 Fuel From Cargo Supply Tank
17-09c-0603 Speedometer Readings
17-09c-0701 United States Government Exempt
17-09c-0702 Non-Highway Refunds
17-09c-0703 Cities: Counties And Other Refunds
17-09c-0705 Losses Not Refundable
17-09c-0706 Taxicab Refunds
17-09c-0707 Concrete Mixer Refunds
17-09d-0101 Operations Subject To Tax
17-09d-0201 N.C. Fuel Purchase Invoices
17-09d-0202 Withdrawals From Bulk Storage
17-09d-0301 Carry Forward Credits
17-09d-0302 Refunds: Form Gas. 1280
17-09d-0303 Amount Of Bond Required
17-09d-0304 Types Of Acceptable Bonds
17-09d-0401 Quarterly Tax Report: Form Gas. 1276
17-09d-0402 Average Miles Per Gallon Factors
17-09d-0403 Company Factor: Lease Units
17-09d-0503 Temporary Emergency Operation
17-09d-0504 Permits: Leases
17-09d-0505 No Vehicle Registration Required
17-09d-0506 Instructions: Form Gas. 1281-A
17-09e-0101 Payment
17-09e-0102 Compounds
17-09e-0201 Bond And License Required
17-09e-0202 Amount Of Bond Required
17-09e-0203 Types Of Acceptable Bonds
17-09e-0204 Crossline Report: Form Gas. 1219
17-09f-0101 Location
17-09f-0102 General Purposes
17-09f-0103 Divisional Organization
17-09g-0103 User Unqualified
17-09g-0105 Types Of Acceptable Bonds
17-09g-0106 Cancellation Of License And Bond
17-09g-0107 Irrevocable Letter Of Credit
17-09g-0201 Transport Sales
17-09g-0203 Transport Loads
17-09g-0204 Exchange Agreements
17-09g-0301 Methods Of Reporting The Tax
17-09g-0302 Tare Allowance
17-09g-0303 Consignment Service Stations
17-09g-0304 Additives Taxable
17-09g-0401 Deliveries To The National Guard
17-09g-0501 Non-Highway Refund
17-09g-0509 Removal Of License Plate
17-09g-0513 Taxicab Refunds: Form Gas. 1200B
17-09g-0514 Proportional Refunds: Form Gas. 1200C
17-09h-0101 Application For Supplier'S License
17-09h-0103 Types Of Acceptable Bonds
17-09h-0104 Lease Operations
17-09h-0105 Irrevocable Letter Of Credit
17-09h-0201 Tax Due
17-09h-0202 Company Operated Stations: Delivery
17-09h-0203 Common Storage
17-09h-0204 Tax Free Deliveries
17-09h-0207 Mileage Records: Intrastate Vehicles
17-09h-0210 Common Storage Not Permitted
17-09h-0302 Fuel From Cargo Supply Tank
17-09h-0303 Odometer Readings
17-09h-0306 Bulk Users: Purchases Of Propane Gas
17-09h-0401 United States Government Exempt
17-09h-0402 Non-Highway Refunds
17-09h-0403 Cities: Counties And Other Refunds
17-09h-0405 Losses Not Refundable
17-09h-0406 Taxicab Refunds
17-09h-0407 Proportional Refunds: Form Gas. 1200C
17-09h-0409 Refunds And Exemptions
17-09i-0101 Operations Subject To Tax
17-09i-0201 N.C. Retail Fuel Purchase Invoices
17-09i-0202 Withdrawals From Bulk Storage
17-09i-0301 Carry Forward Credits
17-09i-0303 Amount Of Bond Required
17-09i-0304 Types Of Acceptable Bonds
17-09i-0401 Quarterly Tax Report
17-09i-0402 Average Miles Per Gallon Factors
17-09i-0403 Company Factor: Lease Units
17-09i-0503 Permits: Leases
17-09i-0504 No Vehicle Registration Required
17-09j-0101 Payment
17-09j-0102 Compounds
17-09j-0201 Bond And License Required
17-09j-0202 Amount Of Bond Required
17-09j-0203 Types Of Acceptable Bonds
17-09k-0201 Exporter'S License
17-09k-0203 Notice Of Additional States
17-09k-0205 Types Of Acceptable Bonds
17-09k-0206 Irrevocable Letter Of Credit
17-09k-0510 Removal Of License Plate
17-09k-0512 Proportional Refunds: Form Gas 1200C
17-09k-0514 Eligibility For Refunds
17-09k-0601 Records Of Exempt Sales
17-09l-0302 Unblended Kerosene As Alternative Fuel
17-09l-0401 Fuel From Cargo Supply Tank
17-09l-0402 Odometer Readings
17-09i-0302 Refunds
17-10-0101 Location
17-10-0103 Divisional Organization
17-10-0201 Certification Of County Assessors
17-10-0202 Authority To Prescribe Forms
17-10-0203 Furnishing Information
17-10-0301 Introduction
17-10-0302 Purpose
17-10-0303 Definitions
17-10-0304 Scope
17-10-0305 Procedure For Claiming Exclusion
17-10-0306 Valuation Of Excluded Property
17-10-0308 Inquiries
17-10-0401 Introduction
17-10-0402 Purpose
17-10-0403 Definitions
17-10-0404 Scope
17-10-0405 Procedure For Claiming Exclusion
17-10-0406 Valuation Of Excluded Property
17-10-0407 Authority Of Tax Supervisor
17-10-0408 Inquiries
17-10-0501 Introduction
17-10-0502 Purpose
17-10-0503 Coverage
17-10-0509 Application For Examination
17-10-0511 Inquiries
17-11-0101 Location
17-11-0103 Commission Organization
17-11-0201 Who May Appeal
17-11-0202 When Appeals May Be Taken
17-11-0205 Notice Of Appeal
17-11-0206 Who Shall Hear The Appeal
17-11-0207 Place Of Hearing
17-11-0208 Pre-Hearing Conference
17-11-0209 Conduct Of Hearing
17-11-0210 Valuation Is Final And Conclusive
17-11-0211 Judicial Review
17-11-0217 Appearance At Hearing Required
17-11-0218 Discovery
17-12a-0202 Withdrawals From Bulk Storage
17-12a-0301 Refunds
17-12a-0302 Amount Of Bond Required
17-12a-0303 Motor Carrier Bond Requirements
17-12a-0401 Average Miles Per Gallon Factors
17-12a-0402 Company Factor: Lease Units
17-12a-0502 Revocation Of Registration
17-12b-0101 Reserved
17-12b-0102 Exporter'S License
17-12b-0104 Notice Of Additional States
17-12b-0106 Motor Fuel Bond Requirements
17-12b-0107 Irrevocable Letter Of Credit
17-12b-0201 Racing Fuel
17-12b-0401 Documenting Sales To Exempt Entities
17-12b-0403 Off-Highway Claim For Refund
17-12b-0410 Removal Of License Plate
17-12b-0412 Proportional Refunds
17-12b-0414 Eligibility For Refunds
17-12b-0501 Rserved
17-12c-0301 Fuel From Cargo Supply Tank
17-12c-0302 Odometer Readings
17-12c-0303 Reserved
17-12d-0101 Reserved
17-12a-0501 Reserved
17-12b-0503 Licensed Vehicles Using Dyed Diesel Fuel
17-12d-0102 Amount Of Bond Required
17-12d-0103 Acceptance Of Bonds And Letters Of Credit

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