North Carolina Administrative Code Title 17 — Revenue
17 NCAC 06B .3204
Negligence Penalties
Official textreports.oah.state.nc.us
When the accuracy-related penalty has been assessed for federal income tax purposes under Section 6662 of the Internal Revenue Code, the 10 percent negligence penalty shall be assessed for state income tax purposes unless the large individual income tax deficiency or other large tax deficiency penalty applies pursuant to G.S. 105-236.5(a)(5)b. or c., respectively.
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In this chapter (40 sections)
- 17-06b-3004 · When Deductible
- 17-06b-3005 · Limitations
- 17-06b-3006 · Amount Deductible
- 17-06b-3007 · Nondeductible Contributions
- 17-06b-3008 · Partnership Contributions
- 17-06b-3009 · Contributions By Nonresidents
- 17-06b-3101 · General
- 17-06b-3102 · Definitions
- 17-06b-3103 · Limitations
- 17-06b-3104 · Husband And Wife
- 17-06b-3105 · Dependents
- 17-06b-3106 · Funeral Expenses
- 17-06b-3107 · Common Deductible Expenses
- 17-06b-3108 · Special Cases
- 17-06b-3109 · Nondeductible Expenses
- 17-06b-3110 · Medical Care For A Decedent
- 17-06b-3111 · Reimbursement
- 17-06b-3201 · General
- 17-06b-3202 · Schedule Of Penalties
- 17-06b-3203 · Penalties For Failure To File And Pay
- 17-06b-3204 · Negligence Penalties
- 17-06b-3205 · Failure To Report Federal Changes
- 17-06b-3206 · Fraud Penalty
- 17-06b-3207 · Failure To File Informational Returns
- 17-06b-3208 · Underpayment Of Estimated Tax
- 17-06b-3209 · Waiver Of Penalty
- 17-06b-3301 · General
- 17-06b-3302 · Accounting Methods
- 17-06b-3303 · Accounting Periods
- 17-06b-3304 · Change In Income Year
- 17-06b-3305 · Annualizing Income
- 17-06b-3401 · General
- 17-06b-3402 · Limitations For Assessments
- 17-06b-3403 · Federal Changes
- 17-06b-3404 · Federal Changes And Fraud
- 17-06b-3405 · Failure To Pay Tax
- 17-06b-3406 · Refunds
- 17-06b-3407 · Service Members Civil Relief Act
- 17-06b-3408 · Waiver Of Time Limitation
- 17-06b-3501 · General