North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0107 — Purpose

The Secretary of Revenue or his designee will consider requests from corporate taxpayers for use of an alternative apportionment formula in determining tax bases for franchise and income taxes.

Last amended: Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Source: official text