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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0113

Conduct Of The Conference

Official textreports.oah.state.nc.us

# (a)

If the corporation or its representative fails to appear after proper service of notice, the Secretary may proceed with the conference and make his decision in the absence of the party.

# (b)

The taxpayer shall be given an opportunity to present arguments on issues of law and policy and an opportunity to present evidence on issues of fact.

# (c)

The rules of evidence as applied in the trial division of the General Court of Justice do not apply.

# (d)

An informal record containing in substance the evidence, contentions and arguments presented at the conference shall be made.

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-2403 · Apportionment Of Disc Net Income
  2. 17-05c-2404 · Dividends Received From Disc
  3. 17-05c-2405 · Earnings Of Disc Not Previously Taxed
  4. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  5. 17-05c-2502 · Determination Of Fsc Net Income
  6. 17-05c-2503 · Consolidated Return
  7. 17-05c-2504 · Apportionment - Consolidated Return
  8. 17-05c-2601 · Reinstatement Of Corporate Charter
  9. 17-05d-0101 · Preliminary Statement
  10. 17-05d-0102 · When Due
  11. 17-05d-0103 · Payments Of Estimated Tax
  12. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  13. 17-05d-0105 · No Penalty Tests
  14. 17-05d-0106 · Overpayment Of Tax
  15. 17-05d-0107 · Purpose
  16. 17-05d-0108 · Who May Submit Request
  17. 17-05d-0109 · Request For Alternative Apportionment Formula
  18. 17-05d-0110 · Time For Filing
  19. 17-05d-0111 · Notice Of Conference
  20. 17-05d-0112 · Who Shall Attend The Conference
  21. 17-05d-0113 · Conduct Of The Conference
  22. 17-05d-0114 · Remedy
  23. 17-05d-0115 · Final Decision
  24. 17-05e-0101 · Reduced Installment Payments
  25. 17-05e-0102 · Additional Fire And Lightning Taxes
  26. 17-05e-0103 · Premium Finance Charges And Other Charges
  27. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  28. 17-05e-0105 · Group Premiums
  29. 17-05e-0106 · Employee Benefit Plan Contributions
  30. 17-05f-0101 · Scope
  31. 17-05f-0102 · Definitions
  32. 17-05f-0201 · Economic Substance Test Burden Of Proof
  33. 17-05f-0202 · Reasonable Business Purposes
  34. 17-05f-0203 · Economic Effects
  35. 17-05f-0204 · Economic Substance Doctrine
  36. 17-05f-0205 · Economic Substance Factors
  37. 17-05f-0206 · When State Income Tax Benefits Are Considered
  38. 17-05f-0207 · Centralized Cash Management
  39. 17-05f-0301 · Determination Of Fair Market Value
  40. 17-05f-0401 · Adjustments To State Net Income
Full table of contents →