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Repealed Eff.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.