NCAC Table of Contents
NCAC
NCAC > Title 17 - Revenue > Chapter 05 - Corporate Franchise, Income, and Insurance Taxes
SubChapter ADIVISIONAL RULES

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17 NCAC 05A .0101-.0103REPEALEDPDF | DOC
 
SubChapter BFRANCHISE TAX

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17 NCAC 05B .0101-.0103REPEALEDPDF | DOC
17 NCAC 05B .0104INACTIVE CORPORATIONSPDF | DOC
17 NCAC 05B .0105DISSOLUTION OR WITHDRAWAL OF CORPORATE RIGHTSPDF | DOC
17 NCAC 05B .0106PAYMENT OF FRANCHISE TAXESPDF | DOC
17 NCAC 05B .0107EXTENSION OF FILING DATEPDF | DOC
17 NCAC 05B .0108ELECTRONIC FILING OF GENERAL BUSINESS FRANCHISE TAX RETURNSPDF | DOC
17 NCAC 05B .0201-.0202REPEALEDPDF | DOC
17 NCAC 05B .0203BILLED FOR THE TAXPDF | DOC
17 NCAC 05B .0301-.0305REPEALEDPDF | DOC
17 NCAC 05B .0401-.0402REPEALEDPDF | DOC
17 NCAC 05B .0403FORM TO BE USED FOR FILINGPDF | DOC
17 NCAC 05B .0501-.0502REPEALEDPDF | DOC
17 NCAC 05B .0503FORM TO BE USED FOR FILINGPDF | DOC
17 NCAC 05B .0601-.0602REPEALEDPDF | DOC
17 NCAC 05B .0603FORM TO BE USED FOR FILINGPDF | DOC
17 NCAC 05B .0701-.0704REPEALEDPDF | DOC
17 NCAC 05B .0801-.0802REPEALEDPDF | DOC
17 NCAC 05B .0803CORPORATION BILLED FOR THE TAXPDF | DOC
17 NCAC 05B .0901-.0902REPEALEDPDF | DOC
17 NCAC 05B .0903CORPORATION BILLED FOR THE TAXPDF | DOC
17 NCAC 05B .1001-.1006REPEALEDPDF | DOC
17 NCAC 05B .1101-.1103REPEALEDPDF | DOC
17 NCAC 05B .1104EXCLUSION OF RETAINED EARNINGS BY PARENT CORPORATIONPDF | DOC
17 NCAC 05B .1105INVESTMENT IN SUBSIDIARYPDF | DOC
17 NCAC 05B .1106-.1107REPEALEDPDF | DOC
17 NCAC 05B .1108EXCLUSION PROVISION LIMITED TO INDEBTEDNESS OWEDPDF | DOC
17 NCAC 05B .1109EQUITY CAPITAL NOT DEDUCTIBLEPDF | DOC
17 NCAC 05B .1110RECIPROCAL INDEBTEDNESS BETWEEN AFFILIATESPDF | DOC
17 NCAC 05B .1111INDEBTEDNESS DEFINEDPDF | DOC
17 NCAC 05B .1112BORROWED CAPITAL DEFINEDPDF | DOC
17 NCAC 05B .1113-.1114REPEALEDPDF | DOC
17 NCAC 05B .1115CASH BASIS CORPORATIONSPDF | DOC
17 NCAC 05B .1201-.1202REPEALEDPDF | DOC
17 NCAC 05B .1301BASIS FOR THE INVESTMENT BASEPDF | DOC
17 NCAC 05B .1302WHAT IS INCLUDABLE IN THE INVESTMENT BASEPDF | DOC
17 NCAC 05B .1303TREATMENT OF CONSTRUCTION IN PROGRESSPDF | DOC
17 NCAC 05B .1304CARRIER OPERATIONS PROPERTY EXEMPT FROM INVESTMENT BASEPDF | DOC
17 NCAC 05B .1305INDEBTEDNESS DEDUCTIONPDF | DOC
17 NCAC 05B .1306REFINANCING OF A LOANPDF | DOC
17 NCAC 05B .1307-.1308REPEALEDPDF | DOC
17 NCAC 05B .1309DETERMINATION OF INCLUSION BY DEPRECIATIONPDF | DOC
17 NCAC 05B .1310NO LIMITATION ON HOLDING COMPANIESPDF | DOC
17 NCAC 05B .1401BASIS FOR TANGIBLE PROPERTYPDF | DOC
17 NCAC 05B .1402CARRIER OPERATIONS APPRAISED PROPERTY EXEMPTPDF | DOC
17 NCAC 05B .1403-.1404REPEALEDPDF | DOC
17 NCAC 05B .1405NO LIMITATION ON HOLDING COMPANIESPDF | DOC
17 NCAC 05B .1406INVESTMENT BASE PROPERTY INCLUDEDPDF | DOC
17 NCAC 05B .1501COMPUTATION OF TAXPDF | DOC
17 NCAC 05B .1502COMPUTATION OF TAX WHEN MERGER IS INVOLVEDPDF | DOC
17 NCAC 05B .1601-.1602REPEALEDPDF | DOC
17 NCAC 05B .1701-.1702REPEALEDPDF | DOC
17 NCAC 05B .1703FRANCHISE MOTOR CARRIERSPDF | DOC
17 NCAC 05B .1704REGULATED INVESTMENT COMPANIESPDF | DOC
 
SubChapter CCORPORATE INCOME TAX

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17 NCAC 05C .0101DOMESTIC AND FOREIGN CORPORATIONS REQUIRED TO FILEPDF | DOC
17 NCAC 05C .0102DOING BUSINESS DEFINEDPDF | DOC
17 NCAC 05C .0103CORPORATIONS OPERATING IN INTERSTATE COMMERCEPDF | DOC
17 NCAC 05C .0104-.0108REPEALEDPDF | DOC
17 NCAC 05C .0201-.0203REPEALEDPDF | DOC
17 NCAC 05C .0301-.0303REPEALEDPDF | DOC
17 NCAC 05C .0304ATTRIBUTION OF EXPENSES TO NONTAXABLE INCOMEPDF | DOC
17 NCAC 05C .0401NORTH CAROLINA OBLIGATIONSPDF | DOC
17 NCAC 05C .0402OBLIGATIONS OF OTHER STATESPDF | DOC
17 NCAC 05C .0403U.S. OBLIGATIONSPDF | DOC
17 NCAC 05C .0404SALES OR EXCHANGESPDF | DOC
17 NCAC 05C .0405OBLIGATIONS OF FEDERAL NATIONAL MORTGAGE ASSOCIATIONPDF | DOC
17 NCAC 05C .0406MORTGAGE BACKED CERTIFICATE GUARANTEED BY GNMAPDF | DOC
17 NCAC 05C .0407REPURCHASE AGREEMENTSPDF | DOC
17 NCAC 05C .0501-.0502REPEALEDPDF | DOC
17 NCAC 05C .0601PRELIMINARY STATEMENTPDF | DOC
17 NCAC 05C .0602DEFINITION OF TAXPAYERPDF | DOC
17 NCAC 05C .0603IN GENERALPDF | DOC
17 NCAC 05C .0604WHEN A TAXPAYER IS SUBJECT TO TAXPDF | DOC
17 NCAC 05C .0605WHEN A STATE HAS JURISDICTIONPDF | DOC
17 NCAC 05C .0701DIVISION OF INCOME: IN GENERALPDF | DOC
17 NCAC 05C .0702BUSINESS AND NONBUSINESS INCOME DEFINEDPDF | DOC
17 NCAC 05C .0703BUSINESS AND NONBUSINESS INCOMEPDF | DOC
17 NCAC 05C .0704PRORATION OF DEDUCTIONSPDF | DOC
17 NCAC 05C .0801IN GENERALPDF | DOC
17 NCAC 05C .0802PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOMEPDF | DOC
17 NCAC 05C .0803CONSISTENCY IN REPORTINGPDF | DOC
17 NCAC 05C .0804NUMERATORPDF | DOC
17 NCAC 05C .0805VALUATION OF OWNED PROPERTYPDF | DOC
17 NCAC 05C .0806-.0807REPEALEDPDF | DOC
17 NCAC 05C .0901IN GENERALPDF | DOC
17 NCAC 05C .0902PAYROLL ACCOUNTING METHODPDF | DOC
17 NCAC 05C .0903COMPENSATIONPDF | DOC
17 NCAC 05C .0904THE TERM EMPLOYEEPDF | DOC
17 NCAC 05C .0905INCLUDE IN PAYROLL FACTORPDF | DOC
17 NCAC 05C .0906DENOMINATOR OF PAYROLL FACTORPDF | DOC
17 NCAC 05C .0907NUMERATOR OF PAYROLL FACTORPDF | DOC
17 NCAC 05C .0908CORPORATIONS UTILIZING COMMON PAYMASTERPDF | DOC
17 NCAC 05C .1001SALES MADE IN GENERAL BUSINESS OPERATIONSPDF | DOC
17 NCAC 05C .1002SALES INCIDENTAL TO GENERAL BUSINESS OPERATIONSPDF | DOC
17 NCAC 05C .1003SALES MADE IN OTHER TYPE OF BUSINESS ACTIVITYPDF | DOC
17 NCAC 05C .1004NUMERATORPDF | DOC
17 NCAC 05C .1005WHAT SALES OF TANGIBLE PERSONAL PROPERTY ARE IN THIS STATEPDF | DOC
17 NCAC 05C .1006SALES FACTOR: SALES TO UNITED STATES GOVERNMENTPDF | DOC
17 NCAC 05C .1007NUMERATOR: OTHER RECEIPTS CONSTITUTING BUSINESS INCOMEPDF | DOC
17 NCAC 05C .1101-.1105REPEALEDPDF | DOC
17 NCAC 05C .1201-.1206REPEALEDPDF | DOC
17 NCAC 05C .1301-.1302REPEALEDPDF | DOC
17 NCAC 05C .1401PRELIMINARY STATEMENTPDF | DOC
17 NCAC 05C .1402TAX-EXEMPT BONDSPDF | DOC
17 NCAC 05C .1403TAXABLE BONDSPDF | DOC
17 NCAC 05C .1404DEFINITION OF BONDPDF | DOC
17 NCAC 05C .1501-.1505REPEALEDPDF | DOC
17 NCAC 05C .1506CORPORATIONS ALLOCATING THEIR NET INCOMEPDF | DOC
17 NCAC 05C .1507CORPORATION SUSTAINING LOSS ENTITLED TO DEDUCTIONPDF | DOC
17 NCAC 05C .1601-.1606REPEALEDPDF | DOC
17 NCAC 05C .1701REPORTING PARTNERSHIP NET INCOMEPDF | DOC
17 NCAC 05C .1702APPORTIONABLE INCOME OR NONAPPORTIONALBE INCOMEPDF | DOC
17 NCAC 05C .1801-.1806REPEALEDPDF | DOC
17 NCAC 05C .1901-.1903REPEALEDPDF | DOC
17 NCAC 05C .1904OVERPAYMENTS APPLIED TO NEXT YEARPDF | DOC
17 NCAC 05C .1905ELECTRONIC FILING OF CORPORATION INCOME TAX RETURNSPDF | DOC
17 NCAC 05C .2001-.2002REPEALEDPDF | DOC
17 NCAC 05C .2003INTEREST AND PENALTIESPDF | DOC
17 NCAC 05C .2004EXTENSION OF FILING DATEPDF | DOC
17 NCAC 05C .2101REQUIREMENTS WHEN CORPORATION ENDSPDF | DOC
17 NCAC 05C .2102WITHDRAWALS/FILING REQUIREMENTSPDF | DOC
17 NCAC 05C .2201-.2207REPEALEDPDF | DOC
17 NCAC 05C .2301-.2304REPEALEDPDF | DOC
17 NCAC 05C .2401DOING BUSINESS ACTIVITIES OF DISCPDF | DOC
17 NCAC 05C .2402DETERMINATION OF DISC NET INCOMEPDF | DOC
17 NCAC 05C .2403APPORTIONMENT OF DISC NET INCOMEPDF | DOC
17 NCAC 05C .2404DIVIDENDS RECEIVED FROM DISCPDF | DOC
17 NCAC 05C .2405EARNINGS OF DISC NOT PREVIOUSLY TAXEDPDF | DOC
17 NCAC 05C .2501-.2504REPEALEDPDF | DOC
17 NCAC 05C .2601REINSTATEMENT OF CORPORATE CHARTERPDF | DOC
 
SubChapter DALTERNATIVE APPORTIONMENT METHOD

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17 NCAC 05D .0101-.0106REPEALEDPDF | DOC
17 NCAC 05D .0107PURPOSEPDF | DOC
17 NCAC 05D .0108WHO MAY SUBMIT REQUESTPDF | DOC
17 NCAC 05D .0109REQUEST FOR ALTERNATIVE APPORTIONMENT FORMULAPDF | DOC
17 NCAC 05D .0110TIME FOR FILINGPDF | DOC
17 NCAC 05D .0111NOTICE OF CONFERENCEPDF | DOC
17 NCAC 05D .0112WHO SHALL ATTEND THE CONFERENCEPDF | DOC
17 NCAC 05D .0113CONDUCT OF THE CONFERENCEPDF | DOC
17 NCAC 05D .0114REMEDYPDF | DOC
17 NCAC 05D .0115FINAL DECISIONPDF | DOC
 
SubChapter EINSURANCE PREMIUMS TAX AND REGULATORY SURCHARGE

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17 NCAC 05E .0101REDUCED INSTALLMENT PAYMENTSPDF | DOC
17 NCAC 05E .0102ADDITIONAL FIRE AND LIGHTNING TAXESPDF | DOC
17 NCAC 05E .0103PREMIUM FINANCE CHARGES AND OTHER CHARGESPDF | DOC
17 NCAC 05E .0104DIVIDENDS APPLIED TO PURCHASE ADDITIONAL PAID-UP LIFEPDF | DOC
17 NCAC 05E .0105GROUP PREMIUMSPDF | DOC
17 NCAC 05E .0106EMPLOYEE BENEFIT PLAN CONTRIBUTIONSPDF | DOC
 
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