Partnertax.ai
Start free trial →

North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .0903

Compensation

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 17-05c-0501 · Preliminary Statement
  2. 17-05c-0502 · Reporting Net Income Or Loss To North Carolina
  3. 17-05c-0601 · Preliminary Statement
  4. 17-05c-0602 · Definition Of Taxpayer
  5. 17-05c-0603 · In General
  6. 17-05c-0604 · When A Taxpayer Is Subject To Tax
  7. 17-05c-0605 · When A State Has Jurisdiction
  8. 17-05c-0701 · Division Of Income: In General
  9. 17-05c-0702 · Business And Nonbusiness Income Defined
  10. 17-05c-0703 · Business And Nonbusiness Income
  11. 17-05c-0704 · Proration Of Deductions
  12. 17-05c-0801 · In General
  13. 17-05c-0802 · Property Used For The Production Of Apportionable Income
  14. 17-05c-0803 · Consistency In Reporting
  15. 17-05c-0804 · Numerator
  16. 17-05c-0805 · Valuation Of Owned Property
  17. 17-05c-0806 · Rented Property
  18. 17-05c-0807 · Averaging Property Values
  19. 17-05c-0901 · In General
  20. 17-05c-0902 · Payroll Accounting Method
  21. 17-05c-0903 · Compensation
  22. 17-05c-0904 · The Term Employee
  23. 17-05c-0905 · Include In Payroll Factor
  24. 17-05c-0906 · Denominator Of Payroll Factor
  25. 17-05c-0907 · Numerator Of Payroll Factor
  26. 17-05c-0908 · Corporations Utilizing Common Paymaster
  27. 17-05c-1001 · Sales Made In General Business Operations
  28. 17-05c-1002 · Sales Incidental To General Business Operations
  29. 17-05c-1003 · Sales Made In Other Type Of Business Activity
  30. 17-05c-1004 · Numerator
  31. 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
  32. 17-05c-1006 · Sales Factor: Sales To United States Government
  33. 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
  34. 17-05c-1101 · Railroad Companies
  35. 17-05c-1102 · Telephone Companies
  36. 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
  37. 17-05c-1104 · Telegraph Companies
  38. 17-05c-1105 · Excluded Corporations
  39. 17-05c-1201 · Preliminary Statement
  40. 17-05c-1202 · Charitable Contributions Defined And Qualified Donees
Full table of contents →