North Carolina Administrative Code
Title 17 - REVENUE
Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES
Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME
- Section .0100 - GENERAL RULES
- Section .0200 - GENERAL PRINCIPLES OF APPLICATION
- Section .0300 - RULES OF REASONABLE APPROXIMATION
- Section .0400 - EXCLUSION OF RECEIPTS FROM THE SALES FACTOR
- Section .0500 - CHANGES IN METHODOLOGY
- Section .0600 - FURTHER GUIDANCE
- Section .0700 - SALE OF A SERVICE
- Section .0800 - SALE OF IN-PERSON SERVICES
- Section .0900 - SERVICES DELIVERED TO A CUSTOMER OR ON BEHALF OF THE CUSTOMER, OR DELIVERED ELECTRONICALLY THROUGH THE CUSTOMER
- Section .1000 - PROFESSIONAL SERVICES
- Section .1100 - LICENSE OR LEASE OF INTANGIBLE PROPERTY
- Section .1200 - SALE OF INTANGIBLE PROPERTY
- Section .1300 - SPECIAL RULES
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