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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0602

Definition Of Taxpayer

Official textreports.oah.state.nc.us

The word "taxpayer" includes any corporation subject to the tax imposed by Article 4 of Chapter 105 of the General Statutes.

Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; 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. 17-05c-0106 · When In Doubt As To Liability
  2. 17-05c-0107 · Tax Forms Mailed To Taxpayer
  3. 17-05c-0108 · Due Date Of Return
  4. 17-05c-0201 · Preliminary Statement
  5. 17-05c-0202 · Amount Of Credit Allowable
  6. 17-05c-0203 · Building Code And Other Requirements
  7. 17-05c-0301 · Preliminary Statement
  8. 17-05c-0302 · Adjustments To Federal Taxable Income
  9. 17-05c-0303 · Miscellaneous
  10. 17-05c-0304 · Attribution Of Expenses To Nontaxable Income
  11. 17-05c-0401 · North Carolina Obligations
  12. 17-05c-0402 · Obligations Of Other States
  13. 17-05c-0403 · U.S. Obligations
  14. 17-05c-0404 · Sales Or Exchanges
  15. 17-05c-0405 · Obligations Of Federal National Mortgage Association
  16. 17-05c-0406 · Mortgage Backed Certificate Guaranteed By Gnma
  17. 17-05c-0407 · Repurchase Agreements
  18. 17-05c-0501 · Preliminary Statement
  19. 17-05c-0502 · Reporting Net Income Or Loss To North Carolina
  20. 17-05c-0601 · Preliminary Statement
  21. 17-05c-0602 · Definition Of Taxpayer
  22. 17-05c-0603 · In General
  23. 17-05c-0604 · When A Taxpayer Is Subject To Tax
  24. 17-05c-0605 · When A State Has Jurisdiction
  25. 17-05c-0701 · Division Of Income: In General
  26. 17-05c-0702 · Business And Nonbusiness Income Defined
  27. 17-05c-0703 · Business And Nonbusiness Income
  28. 17-05c-0704 · Proration Of Deductions
  29. 17-05c-0801 · In General
  30. 17-05c-0802 · Property Used For The Production Of Apportionable Income
  31. 17-05c-0803 · Consistency In Reporting
  32. 17-05c-0804 · Numerator
  33. 17-05c-0805 · Valuation Of Owned Property
  34. 17-05c-0806 · Rented Property
  35. 17-05c-0807 · Averaging Property Values
  36. 17-05c-0901 · In General
  37. 17-05c-0902 · Payroll Accounting Method
  38. 17-05c-0903 · Compensation
  39. 17-05c-0904 · The Term Employee
  40. 17-05c-0905 · Include In Payroll Factor
Full table of contents →