Partnertax.ai
Start free trial →

North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0107

Purpose

Official textreports.oah.state.nc.us

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: 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-2301 · Requirement For Reporting Changes
  2. 17-05c-2302 · Assessments Or Refunds
  3. 17-05c-2303 · Extent Of Changes Which May Be Made
  4. 17-05c-2304 · Fraud Provisions On Federal Changes
  5. 17-05c-2401 · Doing Business Activities Of Disc
  6. 17-05c-2402 · Determination Of Disc Net Income
  7. 17-05c-2403 · Apportionment Of Disc Net Income
  8. 17-05c-2404 · Dividends Received From Disc
  9. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
  10. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  11. 17-05c-2502 · Determination Of Fsc Net Income
  12. 17-05c-2503 · Consolidated Return
  13. 17-05c-2504 · Apportionment - Consolidated Return
  14. 17-05c-2601 · Reinstatement Of Corporate Charter
  15. 17-05d-0101 · Preliminary Statement
  16. 17-05d-0102 · When Due
  17. 17-05d-0103 · Payments Of Estimated Tax
  18. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  19. 17-05d-0105 · No Penalty Tests
  20. 17-05d-0106 · Overpayment Of Tax
  21. 17-05d-0107 · Purpose
  22. 17-05d-0108 · Who May Submit Request
  23. 17-05d-0109 · Request For Alternative Apportionment Formula
  24. 17-05d-0110 · Time For Filing
  25. 17-05d-0111 · Notice Of Conference
  26. 17-05d-0112 · Who Shall Attend The Conference
  27. 17-05d-0113 · Conduct Of The Conference
  28. 17-05d-0114 · Remedy
  29. 17-05d-0115 · Final Decision
  30. 17-05e-0101 · Reduced Installment Payments
  31. 17-05e-0102 · Additional Fire And Lightning Taxes
  32. 17-05e-0103 · Premium Finance Charges And Other Charges
  33. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  34. 17-05e-0105 · Group Premiums
  35. 17-05e-0106 · Employee Benefit Plan Contributions
  36. 17-05f-0101 · Scope
  37. 17-05f-0102 · Definitions
  38. 17-05f-0201 · Economic Substance Test Burden Of Proof
  39. 17-05f-0202 · Reasonable Business Purposes
  40. 17-05f-0203 · Economic Effects
Full table of contents →