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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05c .1905

Electronic Filing Of Corporation Income Tax Returns

Official textreports.oah.state.nc.us

The Department of Revenue participates in the Federal/State Electronic Filing Program and accepts corporation income tax returns filed under that program.

Last amended: Authority G.S. 105-262; Eff. March 1, 2006; 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. 17-05f-0205 · Economic Substance Factors
  2. 17-05f-0206 · When State Income Tax Benefits Are Considered
  3. 17-05f-0207 · Centralized Cash Management
  4. 17-05f-0301 · Determination Of Fair Market Value
  5. 17-05f-0401 · Adjustments To State Net Income
  6. 17-05f-0501 · Methodology When Combined Return Required Or Permitted
  7. 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
  8. 17-05f-0503 · Combined Return Tax Credits
  9. 17-05f-0601 · Procedures For Filing A Franchise Tax Return
  10. 17-05g-0101 · Scope
  11. 17-05g-0102 · Definitions
  12. 17-05g-0501 · Alternative Apportionment
  13. 17-05g-0502 · Original Returns
  14. 17-05g-0503 · Secretary'S Authority To Adjust A Taxpayer'S Return
  15. 17-05g-0504 · Taxpayer Authority To Change A Method Of Assignment On A…
  16. 17-05g-0505 · Secretary Authority To Change A Method Of Assignment On A…
  17. 17-05g-0601 · Examples
  18. 17-05g-1003 · Assignment Of Receipts
  19. 17-05g-1006 · Related Entity Transactions
  20. 17-05g-1102 · License Of A Marketing Intangible
  21. 17-05c-1905 · Electronic Filing Of Corporation Income Tax Returns
  22. 17-05g-0201 · Assignment Of Receipts From Sales Of Other Than Tangible…
  23. 17-05g-0301 · In General
  24. 17-05g-0302 · Approximation Based Upon Known Sales
  25. 17-05g-0303 · Related Entity Transactions
  26. 17-05g-0401 · Allocated Gross Receipts
  27. 17-05g-0402 · Unassignable Gross Receipts
  28. 17-05g-0701 · In General
  29. 17-05g-0801 · In General
  30. 17-05g-0802 · Assignment Of Receipts From Sale Of In-Person Services
  31. 17-05g-0803 · Reasonable Approximation
  32. 17-05g-0901 · In General
  33. 17-05g-0902 · Assignment Of Receipts From Sales Of Services Delivered…
  34. 17-05g-0903 · Delivery To Or On Behalf Of A Customer By Physical Means,…
  35. 17-05g-0904 · Delivery To Customer By Electronic Transmission
  36. 17-05g-0905 · Services Delivered Electronically Through Or On Behalf Of…
  37. 17-05g-1001 · In General
  38. 17-05g-1002 · Overlap With Other Categories Of Services
  39. 17-05g-1004 · Professional Services Other Than Architectural Or…
  40. 17-05g-1005 · Architectural Or Engineering Services With Respect To…
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