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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05E .0103

Premium Finance Charges And Other Charges

Official textreports.oah.state.nc.us

Gross premiums from business in this State include premium finance charges and installment payment charges or other charges received as a result of the partial payment of premiums by a policyholder. These charges are therefore subject to tax.

Last amended: Authority G.S. 105-228.5; 105-262; Eff. April 1, 1993; Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998; Amended Eff. August 1, 1998; 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-2503 · Consolidated Return
  2. 17-05c-2504 · Apportionment - Consolidated Return
  3. 17-05c-2601 · Reinstatement Of Corporate Charter
  4. 17-05d-0101 · Preliminary Statement
  5. 17-05d-0102 · When Due
  6. 17-05d-0103 · Payments Of Estimated Tax
  7. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  8. 17-05d-0105 · No Penalty Tests
  9. 17-05d-0106 · Overpayment Of Tax
  10. 17-05d-0107 · Purpose
  11. 17-05d-0108 · Who May Submit Request
  12. 17-05d-0109 · Request For Alternative Apportionment Formula
  13. 17-05d-0110 · Time For Filing
  14. 17-05d-0111 · Notice Of Conference
  15. 17-05d-0112 · Who Shall Attend The Conference
  16. 17-05d-0113 · Conduct Of The Conference
  17. 17-05d-0114 · Remedy
  18. 17-05d-0115 · Final Decision
  19. 17-05e-0101 · Reduced Installment Payments
  20. 17-05e-0102 · Additional Fire And Lightning Taxes
  21. 17-05e-0103 · Premium Finance Charges And Other Charges
  22. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  23. 17-05e-0105 · Group Premiums
  24. 17-05e-0106 · Employee Benefit Plan Contributions
  25. 17-05f-0101 · Scope
  26. 17-05f-0102 · Definitions
  27. 17-05f-0201 · Economic Substance Test Burden Of Proof
  28. 17-05f-0202 · Reasonable Business Purposes
  29. 17-05f-0203 · Economic Effects
  30. 17-05f-0204 · Economic Substance Doctrine
  31. 17-05f-0205 · Economic Substance Factors
  32. 17-05f-0206 · When State Income Tax Benefits Are Considered
  33. 17-05f-0207 · Centralized Cash Management
  34. 17-05f-0301 · Determination Of Fair Market Value
  35. 17-05f-0401 · Adjustments To State Net Income
  36. 17-05f-0501 · Methodology When Combined Return Required Or Permitted
  37. 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
  38. 17-05f-0503 · Combined Return Tax Credits
  39. 17-05f-0601 · Procedures For Filing A Franchise Tax Return
  40. 17-05g-0101 · Scope
Full table of contents →