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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter G
Section .0500

Changes in Methodology

Section .0500 - Changes in MethodologySection .0500 - Changes in Methodology

Section .0400 - Exclusion of Receipts From the Sales Factor Section .0600 - Further Guidance

Rule 05g .0501 - Alternative Apportionment Rule 05g .0502 - Original Returns Rule 05g .0503 - Secretary's Authority to Adjust a Taxpayer's Return Rule 05g .0504 - Taxpayer Authority to Change a Method of Assignment on a Prospective Basis Rule 05g .0505 - Secretary Authority to Change a Method of Assignment on a Prospective Basis

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