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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05B .0104

Inactive Corporations

Official textreports.oah.state.nc.us

A corporation that is inactive and without assets is subject annually to a minimum franchise tax. A return is required containing a statement of the status of the corporation. Failure to file this return and pay the minimum tax will result in suspension of the articles of incorporation or certificate of authority.

Last amended: Authority G.S. 105-114; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1991; November 1, 1987; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

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In this chapter (40 sections)
  1. 17-05a-0101 · Location
  2. 17-05a-0102 · General Purpose
  3. 17-05a-0103 · Divisional Organization
  4. 17-05b-0101 · Scope And Nature
  5. 17-05b-0102 · Corporation Defined
  6. 17-05b-0103 · Period Covered
  7. 17-05b-0104 · Inactive Corporations
  8. 17-05b-0105 · Dissolution Or Withdrawal Of Corporate Rights
  9. 17-05b-0106 · Payment Of Franchise Taxes
  10. 17-05b-0107 · Extension Of Filing Date
  11. 17-05b-0108 · Electronic Filing Of General Business Franchise Tax…
  12. 17-05b-0201 · Basis For Taxation
  13. 17-05b-0202 · Due Date Of The Tax
  14. 17-05b-0203 · Billed For The Tax
  15. 17-05b-0301 · Basis For Taxation
  16. 17-05b-0302 · Due Date Of The Report And Tax
  17. 17-05b-0303 · Form To Be Used For Filing
  18. 17-05b-0304 · Special Exemption
  19. 17-05b-0305 · Distribution To Municipalities
  20. 17-05b-0401 · Basis For Taxation
  21. 17-05b-0402 · Due Date Of The Report And Tax
  22. 17-05b-0403 · Form To Be Used For Filing
  23. 17-05b-0501 · Basis For Taxation
  24. 17-05b-0502 · Due Date Of The Report And Tax
  25. 17-05b-0503 · Form To Be Used For Filing
  26. 17-05b-0601 · Basis For Taxation
  27. 17-05b-0602 · Due Date Of The Report And Tax
  28. 17-05b-0603 · Form To Be Used For Filing
  29. 17-05b-0701 · Basis For Taxation
  30. 17-05b-0702 · Due Date Of The Report And Tax
  31. 17-05b-0703 · Form To Be Used For Filing
  32. 17-05b-0704 · Distribution To Municipalities
  33. 17-05b-0801 · Basis For Taxation
  34. 17-05b-0802 · Due Date Of The Tax
  35. 17-05b-0803 · Corporation Billed For The Tax
  36. 17-05b-0901 · Basis For Taxation
  37. 17-05b-0902 · Due Date Of The Tax
  38. 17-05b-0903 · Corporation Billed For The Tax
  39. 17-05b-1001 · Basis For The Tax
  40. 17-05b-1002 · Franchise Tax Bases
Full table of contents →