North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05E .0106 — Employee Benefit Plan Contributions

Insurance company contributions or subsidies in the self-insurance of life and accident and health insurance coverage as an employee benefit plan are not taxable under G.S. 105-228.5. SUBCHAPTER 05F – SECRETARY'S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN SECTION .0100 - GENERAL

Last amended: Authority G.S. 105-228.5; 105-262; Eff. February 1, 1976; Readopted Eff. February 28, 1978; Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Source: official text