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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 07B .0118

Change In Ownership

Official textreports.oah.state.nc.us

When a partnership dissolves and one or more of the former partners starts a new business on an individual basis, each new business must complete an application for registration. When a partnership or proprietorship is succeeded by a new business entity, the new entity must complete an application for registration.

Last amended: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; April 1, 1997; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.

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In this chapter (40 sections)
  1. 17-07a-0101 · Location
  2. 17-07a-0102 · General Purposes
  3. 17-07a-0103 · Divisional Organization
  4. 17-07b-0101 · Imposition Of And Liability For Collecting And Remitting…
  5. 17-07b-0102 · Definitions
  6. 17-07b-0103 · Licenses Required
  7. 17-07b-0104 · Registration And Returns
  8. 17-07b-0105 · Measure Of Tax Due
  9. 17-07b-0106 · Certificates Of Exemption: Sales For Resale
  10. 17-07b-0107 · Records Required To Be Kept
  11. 17-07b-0108 · Trade Discounts And Cash Discounts
  12. 17-07b-0109 · Application Of Tax To Fish Bait
  13. 17-07b-0110 · Charter Boat Operators
  14. 17-07b-0111 · Stamps, Coins, Etc.
  15. 17-07b-0112 · Occasional And Isolated Sales
  16. 17-07b-0113 · Auctioneers And Auction Sales
  17. 17-07b-0114 · Blind Merchants
  18. 17-07b-0115 · Research Services
  19. 17-07b-0116 · Computer Software
  20. 17-07b-0117 · Property Transfers Between Divisions
  21. 17-07b-0118 · Change In Ownership
  22. 17-07b-0119 · Interest On Assessments
  23. 17-07b-0120 · Transferee Liability
  24. 17-07b-0121 · Bankrupt'S Liability
  25. 17-07b-0122 · Coupons
  26. 17-07b-0123 · Commercial Fishermen – Certificate Of Exemption
  27. 17-07b-0124 · Erroneous Information
  28. 17-07b-0125 · Flea Markets
  29. 17-07b-0126 · Holy Bibles
  30. 17-07b-0201 · Tax On Manufacturing And Processing Machinery
  31. 17-07b-0202 · Classification Of Manufacturing Activities
  32. 17-07b-0203 · Exempt Sales To Manufacturers
  33. 17-07b-0204 · Fuel
  34. 17-07b-0205 · Buildings And Structures
  35. 17-07b-0206 · Sales By Manufacturers
  36. 17-07b-0207 · Purchases By Manufacturers
  37. 17-07b-0301 · Mill Machinery
  38. 17-07b-0302 · Items Not Mill Machinery
  39. 17-07b-0401 · Specific Industries: Classifications
  40. 17-07b-0402 · Furniture Factories
Full table of contents →