SUBCHAPTER 05D ‑ Alternative Apportionment Method

17 NCAC 05D .0101         PRELIMINARY STATEMENT

17 NCAC 05D .0102         WHEN DUE

17 NCAC 05D .0103         PAYMENTS OF ESTIMATED TAX

17 NCAC 05D .0104         PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX

17 NCAC 05D .0105         NO PENALTY TESTS

17 NCAC 05D .0106         OVERPAYMENT OF TAX

History Note:        Authority G.S. 105‑163.25; 105‑163.27; 105‑163.30; 105‑163.32; 105‑163.33; 105.262;

Eff. February 1, 1976;

Amended Eff. January 1, 1978;

Repealed Eff. October 31, 1981.