North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05D .0112
Who Shall Attend The Conference
Official textreports.oah.state.nc.us
The Secretary or their designee and the Director of the Corporate Tax Division or their designee, along with any other Department personnel the Secretary or Director shall deem appropriate, shall attend any conference pursuant to a request for an alternative apportionment formula. The taxpayer is not required to personally appear or be represented at the conference. Legal counsel or other tax practitioner may appear with or without the taxpayer on the taxpayer's behalf.
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In this chapter (40 sections)
- 17-05c-2402 · Determination Of Disc Net Income
- 17-05c-2403 · Apportionment Of Disc Net Income
- 17-05c-2404 · Dividends Received From Disc
- 17-05c-2405 · Earnings Of Disc Not Previously Taxed
- 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
- 17-05c-2502 · Determination Of Fsc Net Income
- 17-05c-2503 · Consolidated Return
- 17-05c-2504 · Apportionment - Consolidated Return
- 17-05c-2601 · Reinstatement Of Corporate Charter
- 17-05d-0101 · Preliminary Statement
- 17-05d-0102 · When Due
- 17-05d-0103 · Payments Of Estimated Tax
- 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
- 17-05d-0105 · No Penalty Tests
- 17-05d-0106 · Overpayment Of Tax
- 17-05d-0107 · Purpose
- 17-05d-0108 · Who May Submit Request
- 17-05d-0109 · Request For Alternative Apportionment Formula
- 17-05d-0110 · Time For Filing
- 17-05d-0111 · Notice Of Conference
- 17-05d-0112 · Who Shall Attend The Conference
- 17-05d-0113 · Conduct Of The Conference
- 17-05d-0114 · Remedy
- 17-05d-0115 · Final Decision
- 17-05e-0101 · Reduced Installment Payments
- 17-05e-0102 · Additional Fire And Lightning Taxes
- 17-05e-0103 · Premium Finance Charges And Other Charges
- 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
- 17-05e-0105 · Group Premiums
- 17-05e-0106 · Employee Benefit Plan Contributions
- 17-05f-0101 · Scope
- 17-05f-0102 · Definitions
- 17-05f-0201 · Economic Substance Test Burden Of Proof
- 17-05f-0202 · Reasonable Business Purposes
- 17-05f-0203 · Economic Effects
- 17-05f-0204 · Economic Substance Doctrine
- 17-05f-0205 · Economic Substance Factors
- 17-05f-0206 · When State Income Tax Benefits Are Considered
- 17-05f-0207 · Centralized Cash Management
- 17-05f-0301 · Determination Of Fair Market Value