North Carolina Administrative Code
Title 17 - REVENUE
Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES
- Subchapter A - DIVISIONAL RULES
- Subchapter B - FRANCHISE TAX
- Subchapter C - CORPORATE INCOME TAX
- Subchapter D - ALTERNATIVE APPORTIONMENT METHOD
- Subchapter E - INSURANCE PREMIUMS TAX AND REGULATORY SURCHARGE
- Subchapter F - SECRETARY'S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN
- Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME
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