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Repealed Eff.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.