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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05D .0115

Final Decision

Official textreports.oah.state.nc.us

A final decision shall be furnished to the requesting corporation within 60 days from the date of the conference or within 60 days after the date any additional information requested by the Secretary during the conference is provided.

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-2405 · Earnings Of Disc Not Previously Taxed
  2. 17-05c-2501 · Doing Business Activities/Foreign Sales Corporation (Fsc)
  3. 17-05c-2502 · Determination Of Fsc Net Income
  4. 17-05c-2503 · Consolidated Return
  5. 17-05c-2504 · Apportionment - Consolidated Return
  6. 17-05c-2601 · Reinstatement Of Corporate Charter
  7. 17-05d-0101 · Preliminary Statement
  8. 17-05d-0102 · When Due
  9. 17-05d-0103 · Payments Of Estimated Tax
  10. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  11. 17-05d-0105 · No Penalty Tests
  12. 17-05d-0106 · Overpayment Of Tax
  13. 17-05d-0107 · Purpose
  14. 17-05d-0108 · Who May Submit Request
  15. 17-05d-0109 · Request For Alternative Apportionment Formula
  16. 17-05d-0110 · Time For Filing
  17. 17-05d-0111 · Notice Of Conference
  18. 17-05d-0112 · Who Shall Attend The Conference
  19. 17-05d-0113 · Conduct Of The Conference
  20. 17-05d-0114 · Remedy
  21. 17-05d-0115 · Final Decision
  22. 17-05e-0101 · Reduced Installment Payments
  23. 17-05e-0102 · Additional Fire And Lightning Taxes
  24. 17-05e-0103 · Premium Finance Charges And Other Charges
  25. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  26. 17-05e-0105 · Group Premiums
  27. 17-05e-0106 · Employee Benefit Plan Contributions
  28. 17-05f-0101 · Scope
  29. 17-05f-0102 · Definitions
  30. 17-05f-0201 · Economic Substance Test Burden Of Proof
  31. 17-05f-0202 · Reasonable Business Purposes
  32. 17-05f-0203 · Economic Effects
  33. 17-05f-0204 · Economic Substance Doctrine
  34. 17-05f-0205 · Economic Substance Factors
  35. 17-05f-0206 · When State Income Tax Benefits Are Considered
  36. 17-05f-0207 · Centralized Cash Management
  37. 17-05f-0301 · Determination Of Fair Market Value
  38. 17-05f-0401 · Adjustments To State Net Income
  39. 17-05f-0501 · Methodology When Combined Return Required Or Permitted
  40. 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
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