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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .2003

Interest And Penalties

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-236; 105-262; Eff. February 1, 1976; Amended Eff. November 2, 1992; October 23, 1977; Repealed Eff. July 1, 2000.

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In this chapter (40 sections)
  1. 17-05c-1601 · Preliminary Statement
  2. 17-05c-1602 · Deductions For Payments To And Charges By
  3. 17-05c-1603 · Consolidated Returns
  4. 17-05c-1604 · Required To Furnish Information Requested By Secretary
  5. 17-05c-1605 · Definitions
  6. 17-05c-1606 · Transactions Closely Examined By The Department
  7. 17-05c-1701 · Reporting Partnership Net Income
  8. 17-05c-1702 · Apportionable Income Or Nonapportionable Income
  9. 17-05c-1801 · Taxable Percentages/Dividends
  10. 17-05c-1802 · No Return Filed In Year Ended September 30
  11. 17-05c-1803 · Two Returns Filed By A Corporation During Twelve Month…
  12. 17-05c-1804 · Change In Name Or In State Of Incorporation
  13. 17-05c-1805 · Amended And Adjusted Returns
  14. 17-05c-1806 · Mergers
  15. 17-05c-1901 · Time And Place For Filing
  16. 17-05c-1902 · Extension Of Filing Date
  17. 17-05c-1903 · Payment Of Taxes
  18. 17-05c-1904 · Overpayments Applied To Next Year
  19. 17-05c-2001 · Automatic Extension
  20. 17-05c-2002 · Application For An Additional Extension
  21. 17-05c-2003 · Interest And Penalties
  22. 17-05c-2004 · Extension Of Filing Date
  23. 17-05c-2101 · Requirements When Corporation Ends
  24. 17-05c-2102 · Withdrawals/Filing Requirements
  25. 17-05c-2201 · Preliminary Statement
  26. 17-05c-2202 · Corporations Fully Exempt
  27. 17-05c-2203 · Corporations Conditionally Or Partially Exempt
  28. 17-05c-2204 · Exceptions To Exemption
  29. 17-05c-2205 · Regulated Investment Companies
  30. 17-05c-2206 · Proof Of Exemption
  31. 17-05c-2207 · Notifications Of Change In Purposes Or Operations
  32. 17-05c-2301 · Requirement For Reporting Changes
  33. 17-05c-2302 · Assessments Or Refunds
  34. 17-05c-2303 · Extent Of Changes Which May Be Made
  35. 17-05c-2304 · Fraud Provisions On Federal Changes
  36. 17-05c-2401 · Doing Business Activities Of Disc
  37. 17-05c-2402 · Determination Of Disc Net Income
  38. 17-05c-2403 · Apportionment Of Disc Net Income
  39. 17-05c-2404 · Dividends Received From Disc
  40. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
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