CHAPTER 8 - INTANGIBLES TAX DIVISION SECTION ORGANIZATION OF DIVISION SECTION MONEY ON DEPOSIT IN BANKS
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1 CHAPTER 8 - INTANGIBLES TAX DIVISION SECTION ORGANIZATION OF DIVISION 17 NCAC LOCATION 17 NCAC GENERAL PURPOSES 17 NCAC DIVISIONAL ORGANIZATION History Note: Authority G.S to ; 143B-10; 143B-221; Amended Eff. July 1, 1977; Repealed Eff. September 1, NCAC TAX RATE 17 NCAC TAX BASE SECTION MONEY ON DEPOSIT IN BANKS History Note: Authority G.S ; ; ; Amended Eff. October 25, 1979; October 15, 1978; July 1, 1977; 17 NCAC PAYMENT OF TAX History Note: Authority G.S ; ; Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978; 17 NCAC SPECIAL EXCLUSION NOT APPLICABLE History Note: Authority G.S ; ; ; Amended Eff. October 30, 1980; 17 NCAC DETERMINING AVERAGE BALANCE 17 NCAC EXAMPLES OF TAXABLE DEPOSITS History Note: Authority G.S ; ; Amended Eff. December 1, 1983; August 1, 1982; March 1, 1982; October 30, 1980; 17 NCAC DEPOSITS EXEMPT FROM TAXATION 17 NCAC DEPOSITS WITH SAVINGS AND LOAN ASSOCIATIONS History Note: Authority G.S ; ; Amended Eff. October 30, 1980; October 25, 1979; October 15, 1978; September 30, 1977; 17 NCAC CLERKS OF COURT 17 NCAC REQUIREMENTS OF NORTH CAROLINA DEPOSITORIES
2 17 NCAC TAXABLE SITUS OF DEPOSITS OF CORPORATIONS History Note: Authority G.S ; ; ; ; Amended Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978; 17 NCAC MONEY MARKET FUNDS History Note: Authority G.S ; ; ; Eff. March 1, 1982; 17 NCAC EXEMPTIONS History Note: Authority G.S ; ; Eff. December 1, 1983; 17 NCAC TAX RATE 17 NCAC TAX BASE History Note: Authority G.S ; ; Amended Eff. October 25, 1979; SECTION MONEY ON HAND 17 NCAC MONEY ON HAND SUBJECT TO TAXATION 17 NCAC TAXATION OF BANKS AND SAVINGS AND LOANS 17 NCAC TAXABLE SITUS OF MONEY OF CORPORATIONS History Note: Authority G.S ; ; ; Amended Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979; 17 NCAC EXEMPTIONS History Note: Authority G.S ; ; Eff. October 25, 1979; 17 NCAC TAX RATE 17 NCAC TAX BASE History Note: Authority G.S ; ; SECTION ACCOUNTS RECEIVABLE 17 NCAC ACCOUNTS RECEIVABLE SUBJECT TO TAXATION 17 NCAC DEDUCTIBLE ACCOUNTS PAYABLE
3 17 NCAC ACCOUNTS NOT DEDUCTIBLE 17 NCAC SCHEDULE A: CORPORATIONS AND OTHER BUSINESSES 17 NCAC TAXABLE SITUS OF ACCOUNTS RECEIVABLE OF CORPORATIONS History Note: Authority G.S ; ; Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986; 17 NCAC TAX RATE 17 NCAC TAX BASE SECTION NOTES: BONDS AND OTHER EVIDENCES OF DEBT Amended Eff. October 15, 1978; 17 NCAC ACTUAL VALUE 17 NCAC NOTES: BONDS: ETC. SUBJECT TO TAXATION Amended Eff. October 1, 1993; November 1, 1991; February 1, 1991; August 1, 1986; 17 NCAC EXEMPTIONS Amended Eff. October 30, 1980; October 15, 1978; 17 NCAC DEDUCTIONS FOR LIKE EVIDENCES OF DEBT OWED Amended Eff. October 1, 1993; October 1, 1991; October 25, 1979; October 15, 1978; 17 NCAC DEBTS NOT DEDUCTIBLE Amended Eff. October 30, 1980; July 1, 1977; 17 NCAC SCHEDULE A: CORPORATIONS AND OTHER BUSINESSES 17 NCAC TAXABLE SITUS OF NOTES: BONDS: ETC. OF CORPORATIONS History Note: Authority G.S ; ; ; Amended Eff. October 1, 1993; December 1, 1985; October 23, 1977;
4 17 NCAC TAX RATE 17 NCAC TAX BASE History Note: Authority G.S ; ; SECTION SHARES OF STOCK 17 NCAC FAIR MARKET VALUE 17 NCAC SHARES AND UNITS SUBJECT TO TAXATION 17 NCAC EXEMPTIONS 17 NCAC TAXABLE PERCENTAGES 17 NCAC ALLOWABLE INDEBTEDNESS 17 NCAC TAXABLE SITUS OF STOCK OWNED BY CORPORATIONS 17 NCAC SHORT SALES 17 NCAC BLOCKAGE RULE History Note: Authority G.S ; ; ; ; Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983; SECTION BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS 17 NCAC TAX RATE History Note: Authority G.S ; ; 17 NCAC TAX BASE 17 NCAC DETERMINATION OF BENEFICIAL OR EQUITABLE INTEREST 17 NCAC EXEMPTIONS 17 NCAC SCHEDULE C: FOR COMPUTING VALUE OF BENEFICIAL INTEREST 17 NCAC TABLES FOR COMPUTING BENEFICIAL INTEREST History Note: Authority G.S ; ; Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981; SECTION FUNDS ON DEPOSIT WITH INSURANCE COMPANIES 17 NCAC TAX RATE 17 NCAC TAX BASE 17 NCAC PAYMENT OF TAX 17 NCAC EXEMPTIONS History Note: Authority G.S ; ; Amended Eff. October 25, 1979;
5 SECTION REQUIREMENTS FOR FILING INTANGIBLES TAX RETURNS 17 NCAC NORTH CAROLINA RESIDENTS 17 NCAC NONRESIDENTS Amended Eff. October 1, 1993; March 1, 1982; August 31, 1981; October 30, 1980; 17 NCAC TRUSTS WITH MORE THAN ONE TRUSTEE Eff. October 25, 1979; Amended Eff. October 1, 1993; 17 NCAC COMMON TRUST FUNDS OF NORTH CAROLINA BANKS Eff. November 28, 1980; Amended Eff. October 1, 1993; December 1, 1985; 17 NCAC IN GENERAL SECTION VALUATION DATES History Note: Authority G.S to ; ; 17 NCAC NEWLY CREATED BUSINESSES: ESTATES: ETC. 17 NCAC LIQUIDATED BUSINESSES: CLOSED ESTATES: ETC. History Note: Authority G.S to ; ; Amended Eff. October 1, 1993; February 1, 1988; December 1, 1985; SECTION DUE DATE OF RETURNS: EXTENSIONS: PAYMENT OF TAX 17 NCAC DUE DATE OF RETURNS 17 NCAC EXTENSION OF TIME FOR FILING RETURNS 17 NCAC PAYMENT OF TAX ; Amended Eff. October 1, 1993; August 31, 1981;
6 SECTION FORMS FOR FILING RETURNS AND REPORTS 17 NCAC INTANGIBLES TAX RETURN: FORM H-801 Amended Eff. October 1, 1993; December 1, 1985; July 1, 1977; 17 NCAC ANNUAL REPORT OF MONEY ON DEPOSIT: FORM H NCAC ANNUAL INSURANCE REPORT: FORM H-804 Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978; SECTION INFORMATION FROM THE SOURCE 17 NCAC INFORMATION AT THE SOURCE RETURNS: FORM H NCAC REQUIREMENTS OF INVESTMENT BROKERS History Note: Authority G.S ; ; ; Amended Eff. October 1, 1993; July 1, 1977; SECTION CONVERSION OF INTANGIBLE PROPERTY AND DISALLOWANCE OF INDEBTEDNESS 17 NCAC CONVERSION TO EVADE TAXATION 17 NCAC INDEBTEDNESS FOR PURPOSE OF REDUCING TAX DUE History Note: Authority G.S ; ; SECTION EXEMPTIONS 17 NCAC CHARITABLE: ETC. ORGANIZATIONS AND TRUSTS Amended Eff. October 1, 1993; November 1, 1984; August 31, 1981; October 25, 1979; 17 NCAC PENSION: PROFIT-SHARING: STOCK BONUS OR ANNUITY TRUSTS 17 NCAC TRUSTS CREATED UNDER THE KEOGH ACT 17 NCAC TRUSTS FOR MAINTENANCE AND CARE OF PLACES OF BURIAL
7 17 NCAC DOMESTIC TRUSTS FOR NONRESIDENTS OR EXEMPT ORGANIZATIONS Amended Eff. October 1, 1993; August 1, 1986; November 1, 1984; 17 NCAC CREDIT UNIONS 17 NCAC SAVINGS AND LOAN ASSOCIATIONS 17 NCAC INSURANCE COMPANIES 17 NCAC EXEMPT INVESTMENT COMPANIES AND REAL ESTATE TRUSTS Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977; 17 NCAC INDIVIDUAL RETIREMENT ARRANGEMENTS (IRA) Eff. September 30, 1977; 17 NCAC CHEROKEE INDIANS History Note: Authority U. S. Constitution, Art. I, Sec.8(3); Art. VI(2); Eff. March 1, 1982; SECTION ALLOCATION OF TAX TO NORTH CAROLINA COUNTIES 17 NCAC IN GENERAL 17 NCAC ALLOCATION BY BUSINESSES TO MORE THAN ONE COUNTY 17 NCAC ALLOCATION BY OTHER TAXPAYERS TO MORE THAN ONE COUNTY 17 NCAC SCHEDULE B: ALLOCATION OF INTANGIBLE PERSONAL PROPERTY TAX History Note: Authority G.S ; ; Amended Eff. October 1, 1993; December 1, 1985; SECTION DISTRIBUTION OF INTANGIBLES TAX 17 NCAC BASIS OF DISTRIBUTION 17 NCAC DUTIES OF MUNICIPAL AND COUNTY OFFICIALS 17 NCAC DISPOSITION OF INTANGIBLES TAX History Note: Authority G.S ; ; SECTION SPECIAL EXCLUSION FROM FILING RETURNS
8 17 NCAC IN GENERAL 17 NCAC JOINTLY OWNED PROPERTY History Note: Authority G.S ; ; Amended Eff. February 1, 1988; December 1, 1985; August 31, 1981; October 30, 1980;
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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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, 1991 17 NCAC 05B.0105
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