SUBCHAPTER 5B ‑ FRANCHISE TAX

 

SECTION .0100 ‑ GENERAL INFORMATION

 

17 NCAC 05B .0101          SCOPE AND NATURE

17 NCAC 05B .0102          CORPORATION DEFINED

17 NCAC 05B .0103          PERIOD COVERED

 

History Note:        Authority G.S. 105‑114; 105‑262;

Eff. February 1, 1976;

Repealed Eff. October 31, 1981.