North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05C .0605
When A State Has Jurisdiction
Official textreports.oah.state.nc.us
In the case of any "state," as defined in G.S. 105-130.4, other than a state of the United States or political subdivision of such state, the determination of whether such "state" has jurisdiction to subject the taxpayer to a net income tax shall be made as though the jurisdictional standards applicable to a state of the United States applied in that "state." If jurisdiction is otherwise present, such "state" is not considered as without jurisdiction by reason of the provisions of a treaty between that state and the United States.
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In this chapter (40 sections)
- 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-0304 · Attribution Of Expenses To Nontaxable Income
- 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-0405 · Obligations Of Federal National Mortgage Association
- 17-05c-0406 · Mortgage Backed Certificate Guaranteed By Gnma
- 17-05c-0407 · Repurchase Agreements
- 17-05c-0501 · Preliminary Statement
- 17-05c-0502 · Reporting Net Income Or Loss To North Carolina
- 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-0802 · Property Used For The Production Of Apportionable Income
- 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