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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 06B .3201

General

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-159; 105-161(j); 105-163.15; 105-163.17; 105-236; 105-241.1(i); 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1986; March 11, 1978; Repealed Eff. June 1, 1993.

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In this chapter (40 sections)
  1. 17-06b-3001 · General
  2. 17-06b-3002 · Qualified Organizations
  3. 17-06b-3003 · Gratuitous Service Expenses
  4. 17-06b-3004 · When Deductible
  5. 17-06b-3005 · Limitations
  6. 17-06b-3006 · Amount Deductible
  7. 17-06b-3007 · Nondeductible Contributions
  8. 17-06b-3008 · Partnership Contributions
  9. 17-06b-3009 · Contributions By Nonresidents
  10. 17-06b-3101 · General
  11. 17-06b-3102 · Definitions
  12. 17-06b-3103 · Limitations
  13. 17-06b-3104 · Husband And Wife
  14. 17-06b-3105 · Dependents
  15. 17-06b-3106 · Funeral Expenses
  16. 17-06b-3107 · Common Deductible Expenses
  17. 17-06b-3108 · Special Cases
  18. 17-06b-3109 · Nondeductible Expenses
  19. 17-06b-3110 · Medical Care For A Decedent
  20. 17-06b-3111 · Reimbursement
  21. 17-06b-3201 · General
  22. 17-06b-3202 · Schedule Of Penalties
  23. 17-06b-3203 · Penalties For Failure To File And Pay
  24. 17-06b-3204 · Negligence Penalties
  25. 17-06b-3205 · Failure To Report Federal Changes
  26. 17-06b-3206 · Fraud Penalty
  27. 17-06b-3207 · Failure To File Informational Returns
  28. 17-06b-3208 · Underpayment Of Estimated Tax
  29. 17-06b-3209 · Waiver Of Penalty
  30. 17-06b-3301 · General
  31. 17-06b-3302 · Accounting Methods
  32. 17-06b-3303 · Accounting Periods
  33. 17-06b-3304 · Change In Income Year
  34. 17-06b-3305 · Annualizing Income
  35. 17-06b-3401 · General
  36. 17-06b-3402 · Limitations For Assessments
  37. 17-06b-3403 · Federal Changes
  38. 17-06b-3404 · Federal Changes And Fraud
  39. 17-06b-3405 · Failure To Pay Tax
  40. 17-06b-3406 · Refunds
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