Date and Last Agency Action on the Rule. Amended Eff. January 1, Unnecessary FRANCHISE TAX RETURNS. Amended Eff.
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1 SUBCHAPTER 5B FRANCHISE TAX SECTION.0100 GENERAL INFORMATION SECTION.1100 CAPITAL STOCK: SURPLUS AND UNDIVIDED PROFITS BASE 17 NCAC 05B.0104 INACTIVE CORPORATIONS Amended Eff. vember 1, NCAC 05B.0105 DISSOLUTION OR WITHDRAWAL OF CORPORATE RIGHTS 17 NCAC 05B.0107 EXTENSION OF FILING DATE Amended Eff. July 1, NCAC 05B.0108 ELECTRONIC FILING OF Eff. March 1, 2006 GENERAL BUSINESS Unnecessary FRANCHISE TAX RETURNS 17 NCAC 05B.1104 EXCLUSION OF RETAINED EARNINGS BY PARENT CORPORATION 17 NCAC 05B.1105 INVESTMENT IN SUBSIDIARY Amended Eff. July 1, NCAC 05B.1108 EXCLUSION PROVISION LIMITED TO INDEBTEDNESS OWED 17 NCAC 05B.1109 EQUITY CAPITAL NOT DEDUCTIBLE 17 NCAC 05B.1110 RECIPROCAL INDEBTEDNESS BETWEEN AFFILIATES Eff. February 1, NCAC 05B.1115 CASH BASIS CORPORATIONS Eff. April 1, 1991 Unnecessary SECTION.1300 INVESTMENT IN TANGIBLE PROPERTIES IN NORTH CAROLINA BASE 17 NCAC 05B.1302 WHAT IS INCLUDABLE IN THE INVESTMENT BASE
2 17 NCAC 05B.1303 TREATMENT OF CONSTRUCTION IN PROGRESS 17 NCAC 05B.1306 REFINANCING OF A LOAN Unnecessary SUBCHAPTER 5C CORPORATE INCOME TAX SECTION.1400 APPRAISED VALUATION OF TANGIBLE AND INTANGIBLE PROPERTY BASE SECTION.1500 CHANGE OF INCOME YEAR SECTION.0100 CORPORATIONS SUBJECT TO THE TAX: TAX RATE AND ALLOCATION SECTION.0300 COMPUTATION OF NET INCOME 17 NCAC 05B.1309 DETERMINATION OF INCLUSION BY DEPRECIATION 17 NCAC 05B.1406 INVESTMENT BASE PROPERTY INCLUDED Eff. February 1, NCAC 05B.1501 COMPUTATION OF TAX Amended Eff. October 31, NCAC 05B.1502 COMPUTATION OF TAX WHEN MERGER IS INVOLVED 17 NCAC 05C.0101 DOMESTIC AND FOREIGN CORPORATIONS REQUIRED TO FILE 17 NCAC 05C.0102 DOING BUSINESS DEFINED 17 NCAC 05C.0103 CORPORATIONS OPERATING Amended Eff. January 1, 1995 IN INTERSTATE COMMERCE 17 NCAC 05C.0304 ATTRIBUTION OF EXPENSES TO NONTAXABLE INCOME Amended Eff. August 1, 2005
3 SECTION.0400 INTEREST INCOME ON GOVERNMENT OBLIGATIONS SECTION.0600 TAXABLE IN ANOTHER STATE 17 NCAC 05C.0401 NORTH CAROLINA OBLIGATIONS Amended Eff. April 1, NCAC 05C.0402 OBLIGATIONS OF OTHER STATES Amended Eff. April 1, NCAC 05C.0403 U.S. OBLIGATIONS Amended Eff. January 1, NCAC 05C.0404 SALES OR EXCHANGES Amended Eff. January 1, NCAC 05C.0405 OBLIGATIONS OF FEDERAL NATIONAL MORTGAGE ASSOCIATION 17 NCAC 05C.0406 MORTGAGE BACKED CERTIFICATE GUARANTEED BY GNMA 17 NCAC 05C.0407 REPURCHASE AGREEMENTS Eff. vember 2, NCAC 05C.0601 PRELIMINARY STATEMENT 17 NCAC 05C.0602 DEFINITION OF TAXPAYER Eff. February 1, NCAC 05C.0604 WHEN A TAXPAYER IS SUBJECT TO TAX 17 NCAC 05C.0605 WHEN A STATE HAS JURISDICTION SECTION NCAC 05C.0701 DIVISION OF INCOME: IN APPORTIONABLE GENERAL AND NONAPPORTIONABL E INCOME SECTION.0800 PROPERTY FACTOR 17 NCAC 05C.0704 PRORATION OF DEDUCTIONS 17 NCAC 05C.0801 IN GENERAL
4 17 NCAC 05C.0802 PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME SECTION.0900 PAYROLL FACTOR SECTION.1000 SALES FACTOR 17 NCAC 05C.0803 CONSISTENCY IN REPORTING Eff. February 1, NCAC 05C.0804 NUMERATOR 17 NCAC 05C.0805 VALUATION OF OWNED Amended Eff. December 1, 1994 PROPERTY 17 NCAC 05C.0902 PAYROLL ACCOUNTING Eff. February 1, 1976 METHOD 17 NCAC 05C.0903 COMPENSATION 17 NCAC 05C.0906 DENOMINATOR OF PAYROLL FACTOR 17 NCAC 05C.0907 NUMERATOR OF PAYROLL FACTOR 17 NCAC 05C.0908 CORPORATIONS UTILIZING COMMON PAYMASTER 17 NCAC 05C.1001 SALES MADE IN GENERAL BUSINESS OPERATIONS 17 NCAC 05C.1002 SALES INCIDENTAL TO GENERAL BUSINESS OPERATIONS 17 NCAC 05C.1003 SALES MADE IN OTHER TYPE OF BUSINESS ACTIVITY 17 NCAC 05C.1004 NUMERATOR Amended Eff. October 31, NCAC 05C.1005 WHAT SALES OF TANGIBLE Amended Eff. October 31, 1981 PERSONAL PROPERTY ARE IN THIS STATE
5 SECTION.1400 AMORTIZATION OF BOND PREMIUMS SECTION.1500 NET ECONOMIC LOSS CARRY OVER SECTION.1700 PARTNERSHIPS AND THE CORPORATE PARTNER 17 NCAC 05C.1006 SALES FACTOR: SALES TO UNITED STATES GOVERNMENT 17 NCAC 05C.1401 PRELIMINARY STATEMENT 17 NCAC 05C.1402 TAX EXEMPT BONDS Amended Eff. October 31, NCAC 05C.1403 TAXABLE BONDS Amended Eff. October 31, NCAC 05C.1404 DEFINITION OF BOND Eff. February 1, NCAC 05C.1506 CORPORATIONS ALLOCATING THEIR NET INCOME 17 NCAC 05C.1507 CORPORATION SUSTAINING LOSS ENTITLED TO DEDUCTION 17 NCAC 05C.1701 REPORTING PARTNERSHIP NET INCOME Eff. February 1, 1976 Unnecessary SECTION.1900 FILING OF RETURNS AND PAYMENT OF TAXES SECTION.2000 EXTENSION OF TIME FOR FILING RETURN 17 NCAC 05C.1702 APPORTIONABLE INCOME OR nonapportionable INCOME 17 NCAC 05C.1904 OVERPAYMENTS APPLIED TO NEXT YEAR Eff. March 1, NCAC 05C.1905 ELECTRONIC FILING OF CORPORATION INCOME TAX RETURNS Eff. March 1, NCAC 05C.2004 EXTENSION OF FILING DATE Amended Eff. January 1, 2009
6 SECTION.2100 DISSOLUTIONS AND WITHDRAWALS 17 NCAC 05C.2101 REQUIREMENTS WHEN CORPORATION ENDS Amended Eff. July 1, 1999 SECTION.2400 DOMESTIC INTERNATIONAL SALES CORPORATION SUBCHAPTER 05D ALTERNATIVE APPORTIONMENT METHOD 17 NCAC 05C.2401 DOING BUSINESS ACTIVITIES OF DISC 17 NCAC 05C.2403 APPORTIONMENT OF DISC NET INCOME 17 NCAC 05C.2404 DIVIDENDS RECEIVED FROM DISC 17 NCAC 05D.0107 PURPOSE Eff. February 1, NCAC 05D.0108 WHO MAY SUBMIT REQUEST Eff. February 1, NCAC 05D.0109 REQUEST FOR ALTERNATIVE Eff. February 1, 2008 APPORTIONMENT FORMULA 17 NCAC 05D.0110 TIME FOR FILING Eff. February 1, NCAC 05D.0111 NOTICE OF CONFERENCE Eff. February 1, NCAC 05D.0112 WHO SHALL ATTEND THE Eff. February 1, 2008 CONFERENCE 17 NCAC 05D.0113 CONDUCT OF THE Eff. February 1, 2008 CONFERENCE 17 NCAC 05D.0114 REMEDY Eff. April 1, NCAC 05D.0115 FINAL DECISION Eff. February 1, 2008
7 SUBCHAPTER 5E - SECTION INSURANCE GENERAL PREMIUMS TAX AND PROVISIONS REGULATORY SURCHARGE SUBCHAPTER 05F SECRETARY S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN SECTION GENERAL SECTION.0200 ECONOMIC SUBSTANCE 17 NCAC 05E.0101 REDUCED INSTALLMENT PAYMENTS 17 NCAC 05E.0103 PREMIUM FINANCE CHARGES AND OTHER CHARGES 17 NCAC 05E.0104 DIVIDENDS APPLIED TO PURCHASE ADDITIONAL PAID UP LIFE 17 NCAC 05E.0106 EMPLOYEE BENEFIT PLAN CONTRIBUTIONS Amended Eff. August 1, 1998 Amended Eff. August 1, 1998 Transferred & Recodified from 11 NCAC 11E.0302 Eff. January 15, 1998 Transferred & Recodified from 11 NCAC 11E.0305 Eff. January 15, NCAC 05F.0101 SCOPE 17 NCAC 05F.0102 DEFINITIONS 17 NCAC 05F.0201 ECONOMIC SUBSTANCE TEST BURDEN OF PROOF 17 NCAC 05F.0202 REASONABLE BUSINESS PURPOSES 17 NCAC 05F.0203 ECONOMIC EFFECTS 17 NCAC 05F.0204 ECONOMIC SUBSTANCE DOCTRINE 17 NCAC 05F.0205 ECONOMIC SUBSTANCE FACTORS
8 17 NCAC 05F.0206 WHEN STATE INCOME TAX BENEFITS ARE CONSIDERED 17 NCAC 05F.0207 CENTRALIZED CASH MANAGEMENT SECTION NCAC 05F.0301 DETERMINATION OF FAIR FAIR MARKET VALUE MARKET VALUE SECTION ADJUSTMENTS SECTION.0500 COMBINED RETURNS SECTION.0600 FRANCHISE TAX RETURN 17 NCAC 05F.0401 ADJUSTMENTS TO STATE NET INCOME 17 NCAC 05F.0501 METHODOLOGY WHEN COMBINED RETURN REQUIRED OR PERMITTED 17 NCAC 05F.0502 PROCEDURES FOR FILING A COMBINED INCOME TAX RETURN 17 NCAC 05F.0503 COMBINED RETURN TAX CREDITS 17 NCAC 05F.0601 PROCEDURES FOR FILING A FRANCHISE TAX RETURN
SUBCHAPTER 5B - FRANCHISE TAX SECTION 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; SUBCHAPTER 5B - FRANCHISE TAX SECTION.0100 - GENERAL
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