North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05C .0901
In General
Official textreports.oah.state.nc.us
Source: view the official text
In this chapter (40 sections)
- 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
- 17-05c-1001 · Sales Made In General Business Operations
- 17-05c-1002 · Sales Incidental To General Business Operations
- 17-05c-1003 · Sales Made In Other Type Of Business Activity
- 17-05c-1004 · Numerator
- 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
- 17-05c-1006 · Sales Factor: Sales To United States Government
- 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
- 17-05c-1101 · Railroad Companies
- 17-05c-1102 · Telephone Companies
- 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
- 17-05c-1104 · Telegraph Companies
- 17-05c-1105 · Excluded Corporations