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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 08 .0702

Tax Base

Official textreports.oah.state.nc.us

Last amended: Authority G.S. 105-204; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981; Repealed Eff. November 1, 1995.

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In this chapter (40 sections)
  1. 17-08-0501 · Tax Rate
  2. 17-08-0502 · Tax Base
  3. 17-08-0503 · Actual Value
  4. 17-08-0504 · Notes: Bonds: Etc. Subject To Taxation
  5. 17-08-0505 · Exemptions
  6. 17-08-0506 · Deductions For Like Evidences Of Debt Owed
  7. 17-08-0507 · Debts Not Deductible
  8. 17-08-0508 · Schedule A: Corporations And Other Businesses
  9. 17-08-0509 · Taxable Situs Of Notes: Bonds: Etc. Of Corporations
  10. 17-08-0601 · Tax Rate
  11. 17-08-0602 · Tax Base
  12. 17-08-0603 · Fair Market Value
  13. 17-08-0604 · Shares And Units Subject To Taxation
  14. 17-08-0605 · Exemptions
  15. 17-08-0606 · Taxable Percentages
  16. 17-08-0607 · Allowable Indebtedness
  17. 17-08-0608 · Taxable Situs Of Stock Owned By Corporations
  18. 17-08-0609 · Short Sales
  19. 17-08-0610 · Blockage Rule
  20. 17-08-0701 · Tax Rate
  21. 17-08-0702 · Tax Base
  22. 17-08-0703 · Determination Of Beneficial Or Equitable Interest
  23. 17-08-0704 · Exemptions
  24. 17-08-0705 · Schedule C: For Computing Value Of Beneficial Interest
  25. 17-08-0706 · Tables For Computing Beneficial Interest
  26. 17-08-0801 · Tax Rate
  27. 17-08-0802 · Tax Base
  28. 17-08-0803 · Payment Of Tax
  29. 17-08-0804 · Exemptions
  30. 17-08-0901 · North Carolina Residents
  31. 17-08-0902 · Nonresidents
  32. 17-08-0903 · Trusts With More Than One Trustee
  33. 17-08-0904 · Common Trust Funds Of North Carolina Banks
  34. 17-08-1001 · In General
  35. 17-08-1002 · Newly Created Businesses: Estates: Etc.
  36. 17-08-1003 · Liquidated Businesses: Closed Estates: Etc.
  37. 17-08-1101 · Due Date Of Returns
  38. 17-08-1102 · Extension Of Time For Filing Returns
  39. 17-08-1103 · Payment Of Tax
  40. 17-08-1201 · Intangibles Tax Return: Form H-801
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