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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0110

Time For Filing

Official textreports.oah.state.nc.us

The request shall be filed with the Secretary not later than 90 days after the regular or extended due date of the tax return.

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.

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In this chapter (40 sections)
  1. 17-05c-2304 · Fraud Provisions On Federal Changes
  2. 17-05c-2401 · Doing Business Activities Of Disc
  3. 17-05c-2402 · Determination Of Disc Net Income
  4. 17-05c-2403 · Apportionment Of Disc Net Income
  5. 17-05c-2404 · Dividends Received From Disc
  6. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
  7. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  8. 17-05c-2502 · Determination Of Fsc Net Income
  9. 17-05c-2503 · Consolidated Return
  10. 17-05c-2504 · Apportionment - Consolidated Return
  11. 17-05c-2601 · Reinstatement Of Corporate Charter
  12. 17-05d-0101 · Preliminary Statement
  13. 17-05d-0102 · When Due
  14. 17-05d-0103 · Payments Of Estimated Tax
  15. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  16. 17-05d-0105 · No Penalty Tests
  17. 17-05d-0106 · Overpayment Of Tax
  18. 17-05d-0107 · Purpose
  19. 17-05d-0108 · Who May Submit Request
  20. 17-05d-0109 · Request For Alternative Apportionment Formula
  21. 17-05d-0110 · Time For Filing
  22. 17-05d-0111 · Notice Of Conference
  23. 17-05d-0112 · Who Shall Attend The Conference
  24. 17-05d-0113 · Conduct Of The Conference
  25. 17-05d-0114 · Remedy
  26. 17-05d-0115 · Final Decision
  27. 17-05e-0101 · Reduced Installment Payments
  28. 17-05e-0102 · Additional Fire And Lightning Taxes
  29. 17-05e-0103 · Premium Finance Charges And Other Charges
  30. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  31. 17-05e-0105 · Group Premiums
  32. 17-05e-0106 · Employee Benefit Plan Contributions
  33. 17-05f-0101 · Scope
  34. 17-05f-0102 · Definitions
  35. 17-05f-0201 · Economic Substance Test Burden Of Proof
  36. 17-05f-0202 · Reasonable Business Purposes
  37. 17-05f-0203 · Economic Effects
  38. 17-05f-0204 · Economic Substance Doctrine
  39. 17-05f-0205 · Economic Substance Factors
  40. 17-05f-0206 · When State Income Tax Benefits Are Considered
Full table of contents →