North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05G .0504
Taxpayer Authority To Change A Method Of Assignment On A Prospective Basis
Official textreports.oah.state.nc.us
A taxpayer that seeks to change its method of assigning its receipts shall disclose, in the original return filed for the year of the change, the fact that the taxpayer has made the change. If a taxpayer fails to disclose the change, the Secretary may disregard the taxpayer's change and substitute an assignment method that the Secretary determines is appropriate, as provided in Article 9 of G.S. 105.
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In this chapter (40 sections)
- 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
- 17-05g-0901 · In General
- 17-05g-0902 · Assignment Of Receipts From Sales Of Services Delivered…
- 17-05g-0903 · Delivery To Or On Behalf Of A Customer By Physical Means,…