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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05F .0101

Scope

Official textreports.oah.state.nc.us

The rules in this Subchapter apply to the Secretary's authority under G.S. 105-130.5A to adjust net income or to require a combined return for taxable years beginning on or after January 1, 2012.

Last amended: Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; 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. 17-05d-0102 · When Due
  2. 17-05d-0103 · Payments Of Estimated Tax
  3. 17-05d-0104 · Penalty For Underpayment Of Estimated Tax
  4. 17-05d-0105 · No Penalty Tests
  5. 17-05d-0106 · Overpayment Of Tax
  6. 17-05d-0107 · Purpose
  7. 17-05d-0108 · Who May Submit Request
  8. 17-05d-0109 · Request For Alternative Apportionment Formula
  9. 17-05d-0110 · Time For Filing
  10. 17-05d-0111 · Notice Of Conference
  11. 17-05d-0112 · Who Shall Attend The Conference
  12. 17-05d-0113 · Conduct Of The Conference
  13. 17-05d-0114 · Remedy
  14. 17-05d-0115 · Final Decision
  15. 17-05e-0101 · Reduced Installment Payments
  16. 17-05e-0102 · Additional Fire And Lightning Taxes
  17. 17-05e-0103 · Premium Finance Charges And Other Charges
  18. 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
  19. 17-05e-0105 · Group Premiums
  20. 17-05e-0106 · Employee Benefit Plan Contributions
  21. 17-05f-0101 · Scope
  22. 17-05f-0102 · Definitions
  23. 17-05f-0201 · Economic Substance Test Burden Of Proof
  24. 17-05f-0202 · Reasonable Business Purposes
  25. 17-05f-0203 · Economic Effects
  26. 17-05f-0204 · Economic Substance Doctrine
  27. 17-05f-0205 · Economic Substance Factors
  28. 17-05f-0206 · When State Income Tax Benefits Are Considered
  29. 17-05f-0207 · Centralized Cash Management
  30. 17-05f-0301 · Determination Of Fair Market Value
  31. 17-05f-0401 · Adjustments To State Net Income
  32. 17-05f-0501 · Methodology When Combined Return Required Or Permitted
  33. 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
  34. 17-05f-0503 · Combined Return Tax Credits
  35. 17-05f-0601 · Procedures For Filing A Franchise Tax Return
  36. 17-05g-0101 · Scope
  37. 17-05g-0102 · Definitions
  38. 17-05g-0501 · Alternative Apportionment
  39. 17-05g-0502 · Original Returns
  40. 17-05g-0503 · Secretary'S Authority To Adjust A Taxpayer'S Return
Full table of contents →