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  1. LII
  2. State Regulations
  3. North Carolina Administrative Code
  4. Title 17 - REVENUE
  5. Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES

Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES

  • State Regulations
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  1. Subchapter A - DIVISIONAL RULES (§ 05A .0101-.0103)
  2. Subchapter B - FRANCHISE TAX (§ .0100 to .1700)
  3. Subchapter C - CORPORATE INCOME TAX (§ .0100 to .2600)
  4. Subchapter D - ALTERNATIVE APPORTIONMENT METHOD (§ 05D .0101-.0106 to 05D .0115)
  5. Subchapter E - INSURANCE PREMIUMS TAX AND REGULATORY SURCHARGE (§ .0100)
  6. Subchapter F - SECRETARY'S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN (§ .0100 to .0600)
  7. Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME (§ .0100 to .1300)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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