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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .2101

Requirements When Corporation Ends

Official textreports.oah.state.nc.us

A domestic corporation that is dissolved, whether voluntarily, administratively, or judicially, or a foreign corporation that withdraws from the State or has its certificate of authority revoked must file all tax reports and returns due and pay all taxes due. The final return of a corporation that has been dissolved, has withdrawn, or has had its certificate of authority revoked must include in income any unrealized or unreported profit from installment sales.

Last amended: Authority G.S. 55-14-01; 55-14-20; 55-14-30; 55-15-20; 55-15-30; 105-130.16; 105-262. Eff. February 1, 1976; Amended Eff. July 1, 1999; April 1, 1997; January 1, 1995; January 1, 1994; November 1, 1991; April 1, 1991; 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. 17-05c-1603 · Consolidated Returns
  2. 17-05c-1604 · Required To Furnish Information Requested By Secretary
  3. 17-05c-1605 · Definitions
  4. 17-05c-1606 · Transactions Closely Examined By The Department
  5. 17-05c-1701 · Reporting Partnership Net Income
  6. 17-05c-1702 · Apportionable Income Or Nonapportionable Income
  7. 17-05c-1801 · Taxable Percentages/Dividends
  8. 17-05c-1802 · No Return Filed In Year Ended September 30
  9. 17-05c-1803 · Two Returns Filed By A Corporation During Twelve Month…
  10. 17-05c-1804 · Change In Name Or In State Of Incorporation
  11. 17-05c-1805 · Amended And Adjusted Returns
  12. 17-05c-1806 · Mergers
  13. 17-05c-1901 · Time And Place For Filing
  14. 17-05c-1902 · Extension Of Filing Date
  15. 17-05c-1903 · Payment Of Taxes
  16. 17-05c-1904 · Overpayments Applied To Next Year
  17. 17-05c-2001 · Automatic Extension
  18. 17-05c-2002 · Application For An Additional Extension
  19. 17-05c-2003 · Interest And Penalties
  20. 17-05c-2004 · Extension Of Filing Date
  21. 17-05c-2101 · Requirements When Corporation Ends
  22. 17-05c-2102 · Withdrawals/Filing Requirements
  23. 17-05c-2201 · Preliminary Statement
  24. 17-05c-2202 · Corporations Fully Exempt
  25. 17-05c-2203 · Corporations Conditionally Or Partially Exempt
  26. 17-05c-2204 · Exceptions To Exemption
  27. 17-05c-2205 · Regulated Investment Companies
  28. 17-05c-2206 · Proof Of Exemption
  29. 17-05c-2207 · Notifications Of Change In Purposes Or Operations
  30. 17-05c-2301 · Requirement For Reporting Changes
  31. 17-05c-2302 · Assessments Or Refunds
  32. 17-05c-2303 · Extent Of Changes Which May Be Made
  33. 17-05c-2304 · Fraud Provisions On Federal Changes
  34. 17-05c-2401 · Doing Business Activities Of Disc
  35. 17-05c-2402 · Determination Of Disc Net Income
  36. 17-05c-2403 · Apportionment Of Disc Net Income
  37. 17-05c-2404 · Dividends Received From Disc
  38. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
  39. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  40. 17-05c-2502 · Determination Of Fsc Net Income
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