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North Carolina Administrative Code
Title 17
Chapter 05
17 NCAC 05
Corporate Franchise, Income, and Insurance Taxes
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A
Subchapter 5a - Divisional Rules
B
Subchapter 5B - Franchise Tax
C
Subchapter 05C - Corporate Income Tax
D
SUBCHAPTER 05D - Alternative Apportionment Method
E
Subchapter 5E - Insurance Premiums Tax and Regulatory Surcharge
F
Subchapter 05F – Secretary's Authority to Adjust Net Income or to Require a Combined Return
G
Subchapter 05G – Market-based Sourcing for Apportionment of Income