North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05G .0601
Examples
Official textreports.oah.state.nc.us
# (a)
The Secretary shall publish on the Department's website examples demonstrating the application of rules set forth in this Subchapter. The document shall be available at www.ncdor.gov.
# (b)
The Secretary may issue further public written statements with respect to the rules set forth in this Subchapter. These statements may include guidance with respect to: (1) what constitutes a reasonable method of approximation within the meaning of the rules, and (2) the circumstances when a filing change for a taxpayer's method of reasonable approximation will be deemed appropriate.
Source: view the official text
In this chapter (40 sections)
- 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,…
- 17-05g-0904 · Delivery To Customer By Electronic Transmission
- 17-05g-0905 · Services Delivered Electronically Through Or On Behalf Of…