North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05E .0105

Group Premiums

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-228.5; 105-262; Eff. February 1, 1976; Readopted Eff. February 28, 1978; Transferred and Recodified from 11 NCAC 11E .0304 Eff. January 15, 1998; Amended Eff. August 1, 1998; Repealed Eff. February 1, 2008.

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