North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05G .0501
Alternative Apportionment
Official textreports.oah.state.nc.us
Nothing in this Subchapter limits the application of G.S. 105-122(c1)(2) or G.S. 105-130.4(t1). If the application of this Subchapter results in the assignment of receipts to the taxpayer's sales factor that the taxpayer believes does not fairly represent the extent of the taxpayer's business activity in North Carolina, the taxpayer may request the use of a different method for assigning those receipts.
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In this chapter (40 sections)
- 17-05e-0104 · Dividends Applied To Purchase Additional Paid-Up Life
- 17-05e-0105 · Group Premiums
- 17-05e-0106 · Employee Benefit Plan Contributions
- 17-05f-0101 · Scope
- 17-05f-0102 · Definitions
- 17-05f-0201 · Economic Substance Test Burden Of Proof
- 17-05f-0202 · Reasonable Business Purposes
- 17-05f-0203 · Economic Effects
- 17-05f-0204 · Economic Substance Doctrine
- 17-05f-0205 · Economic Substance Factors
- 17-05f-0206 · When State Income Tax Benefits Are Considered
- 17-05f-0207 · Centralized Cash Management
- 17-05f-0301 · Determination Of Fair Market Value
- 17-05f-0401 · Adjustments To State Net Income
- 17-05f-0501 · Methodology When Combined Return Required Or Permitted
- 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
- 17-05f-0503 · Combined Return Tax Credits
- 17-05f-0601 · Procedures For Filing A Franchise Tax Return
- 17-05g-0101 · Scope
- 17-05g-0102 · Definitions
- 17-05g-0501 · Alternative Apportionment
- 17-05g-0502 · Original Returns
- 17-05g-0503 · Secretary'S Authority To Adjust A Taxpayer'S Return
- 17-05g-0504 · Taxpayer Authority To Change A Method Of Assignment On A…
- 17-05g-0505 · Secretary Authority To Change A Method Of Assignment On A…
- 17-05g-0601 · Examples
- 17-05g-1003 · Assignment Of Receipts
- 17-05g-1006 · Related Entity Transactions
- 17-05g-1102 · License Of A Marketing Intangible
- 17-05c-1905 · Electronic Filing Of Corporation Income Tax Returns
- 17-05g-0201 · Assignment Of Receipts From Sales Of Other Than Tangible…
- 17-05g-0301 · In General
- 17-05g-0302 · Approximation Based Upon Known Sales
- 17-05g-0303 · Related Entity Transactions
- 17-05g-0401 · Allocated Gross Receipts
- 17-05g-0402 · Unassignable Gross Receipts
- 17-05g-0701 · In General
- 17-05g-0801 · In General
- 17-05g-0802 · Assignment Of Receipts From Sale Of In-Person Services
- 17-05g-0803 · Reasonable Approximation