North Carolina Administrative Code Title 17 — Revenue
17 NCAC 05g .0803
Reasonable Approximation
Official textreports.oah.state.nc.us
When the taxpayer cannot determine the state or states where a service was received pursuant to Rule .0802 of this Section, but the taxpayer has information regarding the location of receipt from which the taxpayer can reasonably approximate the state or states where the service is received, the taxpayer shall reasonably approximate such state or states.
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In this chapter (40 sections)
- 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…
- 17-05g-1001 · In General
- 17-05g-1002 · Overlap With Other Categories Of Services
- 17-05g-1004 · Professional Services Other Than Architectural Or…
- 17-05g-1005 · Architectural Or Engineering Services With Respect To…
- 17-05g-1101 · In General
- 17-05g-1103 · License Of A Production Intangible
- 17-05g-1104 · License Of A Mixed Intangible
- 17-05g-1201 · Assignment Of Receipts
- 17-05g-1301 · Software Transactions
- 17-05g-1302 · Sales Or Licenses Of Digital Goods And Services
- 17-05g-1303 · Telecommunications Companies