Title 17 NCAC — Revenue

title-1717 NCACRegulation

Abrir fonte

Chapter 01 Departmental Rules

Subchapter A

17 NCAC 01A .0101 Location {#sec-17-ncac-01a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01A .0101}

The North Carolina Department of Revenue is located in the Revenue Building, 501 N. Wilmington Street, Raleigh, North Carolina. The mailing address is P.O. Box 25000, Raleigh, North Carolina 27640.

History

  • Authority G.S. 143B-10; 143B-217 to 143B-220
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01A .0102 General Purposes {#sec-17-ncac-01a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01A .0102}

History

  • Status: repealed
  • Authority G.S. 105-260; 143B-10; 143B-217 to 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01A .0103 Departmental Organization {#sec-17-ncac-01a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01A .0103}

History

  • Status: repealed
  • Authority G.S. 105-260; 143B-10; 143B-217 to 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01A .0104 Administrative Services {#sec-17-ncac-01a-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01A .0104}

History

  • Status: repealed
  • Authority G.S. 105-260; 143B-10; 143B-217 to 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01A .0105 Tax Schedules {#sec-17-ncac-01a-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01A .0105}

History

  • Status: repealed
  • Authority G.S. 105-260; 143B-10; 143B-217 to 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter B

17 NCAC 01B .0101 Incorporation of State Personnel Rules {#sec-17-ncac-01b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01B .0101}

History

  • Status: repealed
  • Authority G.S. 105-259; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01B .0102 Secrecy Required of Employees {#sec-17-ncac-01b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01B .0102}

History

  • Status: repealed
  • Authority G.S. 105-259; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter C

17 NCAC 01C .0101 State Defined {#sec-17-ncac-01c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0101}

When used in this Title, "state" shall mean the State of North Carolina.

History

  • Authority G.S. 105-262; 143B-217
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0102 Secretary Defined {#sec-17-ncac-01c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0102}

When used in this Title, "secretary" shall mean the Secretary of Revenue of the State of North Carolina.

History

  • Authority G.S. 105-262; 143B-220
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0103 Deputy Secretary Defined {#sec-17-ncac-01c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0103}

When used in this Title, "deputy secretary" shall mean the Deputy Secretary of Revenue of the State of North Carolina.

History

  • Authority G.S. 105-260; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0104 Department Defined {#sec-17-ncac-01c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0104}

When used in this Title, "department" or "Department of Revenue" shall mean the North Carolina Department of Revenue.

History

  • Authority G.S. 105-262; 143B-217
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0201 Pre-Hearing Conference {#sec-17-ncac-01c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0201}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0202 Procedure of Hearing {#sec-17-ncac-01c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0202}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0203 Assistance of Counsel {#sec-17-ncac-01c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0203}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0204 Location of Hearing {#sec-17-ncac-01c-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0204}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0205 Failure to Appear {#sec-17-ncac-01c-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0205}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0206 Secretary's Decision {#sec-17-ncac-01c-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0206}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0301 Proof of Tax Claim: Bankruptcy/Receivership {#sec-17-ncac-01c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0301}

History

  • Status: expired
  • Authority G.S. 105-241; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0302 Proof of Tax Claim: Receivership {#sec-17-ncac-01c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0302}

History

  • Status: repealed
  • Authority G.S. 105-241; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0303 Proof of Tax Claim: Assignment {#sec-17-ncac-01c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0303}

History

  • Status: repealed
  • Authority G.S. 105-241; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0304 Proof of Tax Claim: Estate {#sec-17-ncac-01c-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0304}

History

  • Status: expired
  • Authority G.S. 105-241; 105-262
  • Eff. February 1, 1976
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0305 Application for Hearing {#sec-17-ncac-01c-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0305}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0306 Notice of Tax Hearing {#sec-17-ncac-01c-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0306}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0307 Waiver of Time Limitation {#sec-17-ncac-01c-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0307}

Pursuant to G.S. 105-241.9 a taxpayer may make a written waiver of any time limitations for assessments under G.S. 105-241.8 by filing a waiver of time limitation (Gen. Form 59). Such waiver shall contain the date for such waiver and the signatures of the secretary and the taxpayer or his agent or fiduciary.

History

  • Authority G.S. 105-241.9; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0308 Warrant for Tax Collection {#sec-17-ncac-01c-.0308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0308}

History

  • Status: repealed
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2017.
17 NCAC 01C .0309 Notice of Sale Under Warrant {#sec-17-ncac-01c-.0309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0309}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0310 Notice of Sale of Personal Property Under Warrant {#sec-17-ncac-01c-.0310 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0310}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0311 Notice of Sale of Personal Property in Court {#sec-17-ncac-01c-.0311 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0311}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0312 Notice of Sale of Real Estate {#sec-17-ncac-01c-.0312 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0312}

History

  • Status: repealed
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0313 Certificate of Tax Liability {#sec-17-ncac-01c-.0313 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0313}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0314 Garnishment for Taxes {#sec-17-ncac-01c-.0314 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0314}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0315 Tax Abatement {#sec-17-ncac-01c-.0315 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0315}

History

  • Status: expired
  • Authority G.S. 105-242; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0316 Claim for Tax Refund {#sec-17-ncac-01c-.0316 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0316}

If a taxpayer believes he has overpaid his taxes, he may file a claim for refund (Form NC-19) within the period established under G.S. 105-241.6. The taxpayer shall therein provide the department with the basis of his claim and any other necessary information.

History

  • Authority G.S. 105-241.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2008; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0317 Tax Refund {#sec-17-ncac-01c-.0317 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0317}

History

  • Status: repealed
  • Authority G.S. 105-266.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. February 1, 2008.
17 NCAC 01C .0318 County Report of Assessed Valuation and Levies {#sec-17-ncac-01c-.0318 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0318}

In order for the Department to make allotments to local units of government and to prepare required reports, each county shall file an annual report of valuation and taxes with the Department (Form TR-1). Such report shall include the types of taxable real and personal property in the local unit, information on reappraisals, levies and tax rates, and the collection of license taxes, occupancy and meal taxes, and other locally administered taxes. Upon completion the form shall be returned to the Tax Research Division of the Department of Revenue.

History

  • Authority G.S. 105-256; 105-262; 105-472
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0319 Municipal Report of Assessed Valuation and Levies {#sec-17-ncac-01c-.0319 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0319}

In order for the Department to make allotments to local units of government and to prepare required reports, each municipality shall file an annual report of valuation and taxes with the Department (Form TR-2). Such report shall include the types of taxable real and personal property in the local unit, levies and tax rates, and collections of license taxes, occupancy and meals taxes, and other locally administered taxes. Upon completion the form shall be returned to the Tax Research Division of the Department of Revenue.

History

  • Authority G.S. 105-256; 105-262; 105-472
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0320 Power of Attorney {#sec-17-ncac-01c-.0320 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0320}

If a taxpayer elects to appoint another as his attorney, he may do so by filing a power of attorney form with the department (Gen. Form 58).

History

  • Authority G.S. 105-128; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0321 Order to Make Records Available for Inspection {#sec-17-ncac-01c-.0321 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0321}

History

  • Status: repealed
  • Authority G.S. 105-258; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0322 Forms and Required Account Identification Information {#sec-17-ncac-01c-.0322 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0322}

(a) All North Carolina tax and Department of Revenue forms referenced in Title 17 of the North Carolina Administrative Code are available at www.dornc.com or by calling 1-877-252-3052. Federal income tax forms are available at www.irs.gov.

(b) All returns, reports, schedules, and correspondence filed with the Department shall contain the taxpayer's North Carolina identification number, federal employer identification number, or social security number, or combination thereof as required, to verify the identity of the taxpayer.

History

  • Authority G.S. 105-251; 105-252; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2016; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0323 Fee for Reports, Documents, I.e., Tax Forms {#sec-17-ncac-01c-.0323 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0323}

History

  • Status: repealed
  • Authority G.S. 105-257; 105-262
  • Eff. November 1, 1991
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0401 General Provisions {#sec-17-ncac-01c-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0401}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. November 9, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 01C .0402 Established Interest Rates {#sec-17-ncac-01c-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0402}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262
  • Eff. November 9, 1977
  • Amended Eff. February 3, 1992; January 1, 1990; January 1, 1989; February 1, 1988
  • Repealed Eff. January 1, 1994.
17 NCAC 01C .0501 Form of Payment {#sec-17-ncac-01c-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0501}

This Section sets forth the rules to be used by the North Carolina Department of Revenue in the administration of G.S. 105-241 empowering the Secretary of Revenue to require that tax payments be remitted in a specific form. If there is a conflict between these Rules and any other rules applicable to specific form of payment, these Rules shall govern.

History

  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0502 Method of Payment {#sec-17-ncac-01c-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0502}

(a) Methods. -- Tax payments, including penalty and interest, shall be made by cash, warrant, uncertified check, certified check, money order, or another instrument freely negotiable at par through the Federal Reserve System. The Department shall notify the taxpayer at least 30 calendar days in advance if a specific method is to be required.

(b) U.S. Institutions and Currency. -- Checks, money orders, or other instruments shall be drawn on U.S. financial institutions in U.S. dollars and cents.

(c) Certified Funds. -- Checks that have been returned to the Department due to insufficient funds in a taxpayer's account at a financial institution or the nonexistence of a taxpayer's account at a financial institution shall be repaid to the Department with certified funds when the penalty required by G.S. 105-236(1) applies. A certified funds payment is a form of payment that is guaranteed by the financial institution certifying the funds.

History

  • Authority G.S. 105-241; 105-236(1); 105 262
  • Eff. October 1, 1993
  • Amended Eff. July 1, 2000
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0503 EFT Definitions {#sec-17-ncac-01c-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0503}

The terms and phases used in this Section shall have the meanings prescribed in this Rule, unless a different meaning is indicated by the context in which the term or phrase is used.

(1) "ACH" or "Automated Clearing House" means a central distribution and settlement network for the electronic clearing of debits and credits between financial institutions rather than the physical movement of paper items.

(2) "ACH Credit" means an electronic payment where the electronic transfer of funds is initiated by a taxpayer and is cleared through the ACH for credit to the North Carolina Department of Revenue.

(3) "ACH Debit" means an electronic payment where the electronic transfer of funds from the taxpayer's account at a financial institution is initiated either through the Data Collection Center or online (bank draft) upon the taxpayer's instruction and is cleared through the ACH for deposit to the North Carolina Department of Revenue.

(4) "ACH Trace Number" means a unique number assigned to an electronic payment transaction by the financial institution originating the transaction.

(5) "Addenda Record" means the tax information and electronic format required by the Department in accordance with the rules in this Section in an ACH Credit transfer.

(6) "Call-in Day" means the day on which a taxpayer communicates information to the Data Collection Center to initiate an ACH Debit transaction.

(7) "CCD+" or "Cash Concentration or Disbursement Plus Addenda" means an ACH transaction format that includes one 80-character addenda record.

(8) "CB$" or "Core Banking System" means the Department of State Treasurer's online banking system for state agencies and institutions within the University of North Carolina system for transferring funds electronically.

(9) "Data Collection Center" or "DCC" means the third party vendor, who, under contract with the Department, collects and processes EFT payment information from taxpayers and initiates ACH Debit transactions.

(10) "Department" means the North Carolina Department of Revenue.

(11) "Due Date" means the date on which a payment is required to be made by a taxpayer under a General Statute of the State of North Carolina.

(12) "Electronic Funds Transfer" or "EFT" means any transfer of funds initiated through an electronic terminal, telephonic instrument, or computer (online) so as to order, instruct, or authorize a financial institution to debit or credit an account using the methods specified in the rules in this Section.

(13) "Fiscal Year" means July 1 through June 30.

(14) "Holiday" means a State Holiday or a Holiday recognized by the Federal Reserve.

(15) "NACHA" means the National Automated Clearing House Association, the regulatory body for the ACH Network.

(16) "Payment by Merchant Card" means an electronic funds transfer initiated by a card-holder using a credit card or debit card accepted by the Department.

(17) "Payment Information" means the data that the Department requires of a taxpayer making an EFT payment and that must be communicated to the Data Collection Center or be provided in the TXP Banking Convention addenda record of an ACH Credit Transaction.

(18) "Reference Number" means the verification number provided by the Data Collection Center upon receipt of all payment information from the taxpayer that uniquely identifies the completed communication of payment information.

(19) "Settle" means a deposit of good funds into the State's bank account. Good funds are funds collected in the State's bank account that are usable immediately by the State.

(20) "Settlement Day or Date" means the day an EFT transaction settles.

(21) "Taxpayer" means any taxpayer required to remit an amount by electronic funds transfer. For the purpose of the rules in this Section, "taxpayer" includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and includes any political subdivision, municipality, bureau, state agency, or institution within the University of North Carolina system. The term "taxpayer" does not include local school boards or community colleges.

(22) "Tax Type" means a tax that is subject to EFT, each of which shall be considered a separate category of payment.

(23) "Treasurer" or "State Treasurer" means the Treasurer of the State of North Carolina.

(24) "TXP Format" means the CCD+ Addenda record format to be used in ACH Credit transactions approved by Banker's EDI Council of the National Automated Clearing House Association and the Federation of Tax Administrators. This format is required by the Department when a taxpayer selects the ACH Credit payment method.

History

  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Amended Eff. June 1, 2007; November 1, 1994
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0504 When Payment by eft is required {#sec-17-ncac-01c-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0504}

History

  • Status: repealed
  • Authority G.S. 105-163.40; 105-242; 105-262
  • Eff. October 1, 1993
  • Amended Eff. May 1, 1995; March 1, 1995; November 1, 1994
  • Temporary Amendment Eff. December 20, 1995
  • Amended Eff. July 1, 2000; April 1, 1997; October 1, 1996
  • Repealed Eff. July 1, 2017.
17 NCAC 01C .0505 Eft Identification and Notification Procedures {#sec-17-ncac-01c-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0505}

(a) The Department shall review annually the payment histories of taxpayers for a 12 consecutive month period, on a tax type by tax type basis, to determine if the taxpayer shall be required to make EFT payments. A taxpayer shall be required to make EFT payments if the taxpayer's annual required payments of a tax for a 12 consecutive month period were at least two hundred and forty thousand dollars ($240,000).

(b) Taxpayers required to make EFT payments in accordance with Paragraph (a) of this Rule, shall be notified by the Department 60 calendar days prior to the first day of the month in which the first EFT payment is due.

(c) The Department shall notify a taxpayer no longer required to make EFT payments 30 calendar days prior to the due date of the first non-EFT payment. A taxpayer shall no longer be required to make EFT payments if the taxpayer's annual required payments of a tax for a 12 consecutive month period were less than two hundred and forty thousand dollars ($240,000).

(d) The Department shall not notify a taxpayer whose requirement to make EFT payments has not changed.

History

  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Amended Eff. May 1, 1995
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0506 Voluntary Eft Program Participation {#sec-17-ncac-01c-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0506}

History

  • Status: expired
  • Authority G.S. 105-241; 105-262; 105-236
  • Eff. October 1, 1993
  • Amended Eff. March 1, 1995; November 1, 1994
  • Temporary Amendment Eff. December 20, 1995
  • Amended Eff. July 1, 2000; July 1, 1998; March 1, 1997; October 1, 1996
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0507 Enrollment for ACH credit and ach debit {#sec-17-ncac-01c-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0507}

(a) To enroll in ACH Credit or ACH Debit through the Data Collection Center taxpayers shall first enroll with the Department. Taxpayers shall complete and return Payment Method Authorization Agreement Form EFT-100D to enroll with the Department for ACH Debit. Taxpayers shall complete and return Payment Method Authorization Form EFT-100C to enroll with the Department for ACH Credit. The information required to be provided with the Payment Method Authorization Agreement Forms EFT-100D and EFT-100C includes the following:

(1) Taxpayer name;

(2) Taxpayer address;

(3) Federal employer identification number (FEIN);

(4) Tax type;

(5) Account number;

(6) Contact person (title, address, telephone number, and fax number);

(7) Bank name;

(8) Bank address;

(9) Bank transit/routing number;

(10) Bank account number;

(11) Input method; and

(12) Signature of person authorized to sign checks.

The Payment Method Authorization Agreement Forms EFT-100D and EFT-100C are located on the Department's website at www.dornc.gov.

(b) For taxpayers enrolled in the ACH Debit method of payment, the Department shall provide the enrollment information from the Payment Method Authorization Agreement Form EFT-100D to the Data Collection Center.

(c) The Data Collection Center and its employees shall be bound by the same confidentiality requirements as the Department pursuant to G.S. 105-259.

(d) The Department shall provide information regarding the State's depository financial institution to a taxpayer who is enrolled in the ACH Credit method of payment.

(e) A taxpayer shall notify the Department of any change of information required on the Payment Method Authorization Agreement Forms EFT-100C and EFT-100D within 30 calendar days of the change.

History

  • Authority G.S. 105-241; 105-259; 105-262
  • Eff. October 1, 1993
  • Amended Eff. November 1, 1994
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0508 Methods of Electronic Funds Transfer {#sec-17-ncac-01c-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0508}

History

  • Status: repealed
  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Amended Eff. July 1, 2007
  • Repealed Eff. July 1, 2017.
17 NCAC 01C .0509 Eft Payment Procedures {#sec-17-ncac-01c-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0509}

History

  • Status: repealed
  • Authority G.S. 105-236; 105-241; 105-262
  • Eff. October 1, 1993
  • Amended Eff. July 1, 2000; November 1, 1994
  • Repealed Eff. July 1, 2017.
17 NCAC 01C .0510 Eft Payment Procedures - Ach Debit Method {#sec-17-ncac-01c-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0510}

(a) The taxpayer shall initiate an ACH Debit payment by contacting the Data Collection Center and communicating the payment information contained in Subparagraphs (c)(1) through (c)(5) of this Rule. Communication of payment information with the Data Collection Center may be accomplished by the following methods:

(1) Online batch payments accessible via the Department's ACH Debit Batch Payment System webpage at www.govone.com/tpp/northcarolina/Account/Logon;

(2) Touch-tone communication of payment information made by entering data via a touch-tone phone; or

(3) Voice communication via telephone to a Data Collection Center phone agent at 1-888-729-6282.

(b) The taxpayer shall report payment information to the Data Collection Center no later than 3:45 p.m., Eastern Standard Time, on the call-in day. The Department shall bear the cost of processing EFT payments by the ACH Debit method through the Data Collection Center.

(c) The following payment information is required:

(1) Taxpayer identification number;

(2) Tax type;

(3) Tax period end date;

(4) Payment type (Tax, Penalty, and Interest); and

(5) Payment amount.

(d) Upon receipt of the information from the taxpayer, the Data Collection Center shall provide the taxpayer with a reference number. The reference number provides a means of verifying the accuracy of the recorded tax payment and serves as a receipt and audit trail for the transaction.

(e) In the event a taxpayer using the ACH Debit method communicates payment information to the Data Collection Center after 3:45 p.m., Eastern Standard Time, on the business day before the due date, the payment shall be posted to the taxpayer's account on the next business day following the due date and shall constitute a late payment.

History

  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0511 Eft Payment Procedures - Ach Credit Method {#sec-17-ncac-01c-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0511}

(a) To enroll in the ACH Credit method taxpayers shall contact their financial institution to determine if the service is offered and make the necessary arrangements to transfer payments to the Department on or before the due date for a tax. The taxpayer shall bear the cost of an ACH Credit transaction.

(b) An ACH Credit payment shall be credited to the Department's account in its financial institution on or before the applicable due date for a tax. An ACH Credit payment credited to the Department's account in its financial institution after the applicable due date for a tax shall constitute a late payment.

(c) All ACH Credit transactions shall utilize the NACHA CCD+ entry with a TXP Banking Convention addenda record. The TXP Banking Convention addenda record must include the following:

(1) Taxpayer's identification number;

(2) Tax type code;

(3) Tax period end date;

(4) Payment type (Tax, Penalty and Interest); and

(5) Amount of payment.

(d) The taxpayer shall provide the financial institution originating the ACH Credit transaction with the information contained in Subparagraphs (c)(1) through (c)(5) of this Rule in order for the financial institution to complete the NACHA CCD+ entry with the TXP Banking Convention addenda record.

(e) The Department shall revoke the right of a taxpayer to use the ACH Credit method of payment if the taxpayer:

(1) Fails to transmit payments in the TPX Format as required by this Rule three or more times in a 12 consecutive month period;

(2) Fails to make ACH Credit payments on or before the due date for a tax three or more times in a 12 consecutive month period; or

(3) Fails to provide the correct addenda record data required by this Rule three or more times in a 12 consecutive month period.

History

  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0512 Eft Payment Procedures - Wire Transfers {#sec-17-ncac-01c-.0512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0512}

History

  • Status: expired
  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0513 Eft Payment Transmission Errors {#sec-17-ncac-01c-.0513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0513}

History

  • Status: expired
  • Authority G.S. 105-241; 105-262
  • Eff. October 1, 1993
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 01C .0601 Approval Required for Substitute Forms {#sec-17-ncac-01c-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0601}

(a) Any person who reproduces a form of the Department for use by a taxpayer shall complete and return the Tax Software Provider Registration Form to enroll with the Department. The information required to be provided with the Software Provider Registration Form includes the following:

(1) Company name;

(2) Product name;

(3) National Association of Computerized Tax Processors (NACTP) member number;

(4) Company mailing address;

(5) Company website address/URL;

(6) Company federal employer identification number (FEIN);

(7) Primary individual tax forms contact phone;

(8) Primary individual tax forms contact email;

(9) Primary business tax forms contact phone;

(10) Primary business tax forms contact email;

(11) Type of software product;

(12) Tax types supported; and

(13) Tax forms and schedules supported.

The Software Provider Registration Form is located on the Department's website at www.dornc.com.

(b) Upon receipt of a completed Software Provider Registration Form, the Department's Forms Coordinator will provide a person with a state substitute form vendor number and credentials to access the Software Developers Information site on the Department's website at www.dornc.com. The required grid layout and technical specifications for each form are available on the Software Developers Information site on the Department's website.

(c) Any person who reproduces a form of the Department for use by a taxpayer shall submit a draft of the substitute form to the Department each year for approval. The draft substitute form shall be submitted in portable document format (PDF) to SDFormsUpdate@dornc.gov.

(d) Upon receipt of the draft substitute form, the Department's Forms Coordinator will review the draft substitute form to verify the draft substitute form complies with the grid layout and technical specifications for that form. If the draft substitute form complies with the grid layout and technical specifications for that form, the Department's Forms Coordinator shall send a letter approving the substitute form for use by taxpayers. If the draft substitute form fails to comply with the required grid layout or technical specification for that form, the Department's Form Coordinator will return the draft substitute form for correction and resubmission to the Department's Forms Coordinator.

(e) A substitute form shall not be made available to the taxpayer until the substitute form is approved in accordance with Paragraph (d) of this Rule.

History

  • Authority G.S. 105-241; 105-262
  • Eff. April 1, 1999
  • Amended Eff. July 1, 2000
  • Readopted Eff. July 1, 2017.
17 NCAC 01C .0701 electronic filing of returns {#sec-17-ncac-01c-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0701}

A taxpayer may file a tax return with the Department of Revenue electronically only when the Department has established and implemented procedures permitting electronic filing of a specific tax return. A return may be filed electronically only by using the procedures established by the Department for the particular return.

History

  • Authority G.S. 105-262
  • Eff. March 1, 2006
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 01C .0702 electronic signature {#sec-17-ncac-01c-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 01C .0702}

The name and identification number of the taxpayer shall constitute the taxpayer's signature when transmitted as part of a tax return filed electronically by the taxpayer or at the taxpayer's direction.

History

  • Authority G.S. 105-262
  • Eff. March 1, 2006
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Chapter 02 Administrative Services (Repealed)

Subchapter A

17 NCAC 02A .0101 Location of Administrative Offices {#sec-17-ncac-02a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02A .0101}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02A .0102 General Purposes {#sec-17-ncac-02a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02A .0102}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02A .0103 Divisional Organization and Functions {#sec-17-ncac-02a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02A .0103}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02A .0104 Location of Revenue Field Auditors {#sec-17-ncac-02a-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02A .0104}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02A .0105 Revenue Officer's Location {#sec-17-ncac-02a-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02A .0105}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter B

17 NCAC 02B .0101 Location {#sec-17-ncac-02b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02B .0101}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02B .0102 Purposes {#sec-17-ncac-02b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02B .0102}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02B .0103 Functions {#sec-17-ncac-02b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02B .0103}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter C

17 NCAC 02C .0101 Location {#sec-17-ncac-02c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02C .0101}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02C .0102 Divisional Organization {#sec-17-ncac-02c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02C .0102}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02C .0103 Functions and Purposes {#sec-17-ncac-02c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02C .0103}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter D

17 NCAC 02D .0101 Location {#sec-17-ncac-02d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02D .0101}

History

  • Status: repealed
  • Authority G.S. 105-256; 105-453, 105-453.1; 105-455; 105-456; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02D .0102 Divisional Organization {#sec-17-ncac-02d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02D .0102}

History

  • Status: repealed
  • Authority G.S. 105-256; 105-453, 105-453.1; 105-455; 105-456; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02D .0103 Purposes and Functions {#sec-17-ncac-02d-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02D .0103}

History

  • Status: repealed
  • Authority G.S. 105-256; 105-453, 105-453.1; 105-455; 105-456; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Subchapter E

17 NCAC 02E .0101 Location {#sec-17-ncac-02e-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02E .0101}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02E .0102 Organization {#sec-17-ncac-02e-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02E .0102}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 02E .0103 Purposes and Functions {#sec-17-ncac-02e-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 02E .0103}

History

  • Status: repealed
  • Authority G.S. 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.

Chapter 03 Individual Income Inheritance and Gift Tax Division

Subchapter A

17 NCAC 03A .0101 Location {#sec-17-ncac-03a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03A .0101}

History

  • Status: repealed
  • Authority G.S. 105-2 to 105-32; 105-188 to 105-197.1
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03A .0102 General Purposes {#sec-17-ncac-03a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03A .0102}

History

  • Status: repealed
  • Authority G.S. 105-2 to 105-32; 105-188 to 105-197.1
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03A .0103 Divisional Organization {#sec-17-ncac-03a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03A .0103}

History

  • Status: repealed
  • Authority G.S. 105-2 to 105-32; 105-188 to 105-197.1
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.

Subchapter B

17 NCAC 03B .0101 Definitions {#sec-17-ncac-03b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0101}

History

  • Status: repealed
  • Authority G.S. 105-2 to 105-32; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0102 Inheritance and Estate Tax Return: Form a-100 {#sec-17-ncac-03b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0102}

History

  • Status: repealed
  • Authority G.S. 105-25; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0103 Inheritance and Estate Tax Certificate: Form a-102 {#sec-17-ncac-03b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0103}

History

  • Status: repealed
  • Authority G.S. 105-25; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0104 Inheritance and Estate Tax Waiver: Form a-105 {#sec-17-ncac-03b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0104}

History

  • Status: repealed
  • Authority G.S. 105-25; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0105 Inheritance and Estate Tax Waiver: Form a-108 {#sec-17-ncac-03b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0105}

History

  • Status: repealed
  • Authority G.S. 105-25; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0106 Lock Box Release: Form a-109 {#sec-17-ncac-03b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0106}

History

  • Status: repealed
  • Authority G.S. 105-23; 105-24; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0107 Transfers in Contemplation of Death {#sec-17-ncac-03b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0107}

History

  • Status: repealed
  • Authority G.S. 105-2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; October 30, 1977
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0108 Life Insurance: Accidental Death {#sec-17-ncac-03b-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0108}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0109 Life Insurance: Mortgage Cancellation {#sec-17-ncac-03b-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0109}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0110 Deductions: Mortgage Note {#sec-17-ncac-03b-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0110}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0111 Valuation: Treasury Bonds {#sec-17-ncac-03b-.0111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0111}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0112 Valuation: Real Property {#sec-17-ncac-03b-.0112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0112}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0113 Federal Estate Tax {#sec-17-ncac-03b-.0113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0113}

History

  • Status: repealed
  • Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; October 30, 1977
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0114 Mortgages Against Real Property: Schedule Z {#sec-17-ncac-03b-.0114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0114}

History

  • Status: repealed
  • Authority G.S. 105-21; 105-262
  • Eff. May 1, 1994
  • Repealed Eff. January 1, 1999.
17 NCAC 03B .0201 Joint Accounts {#sec-17-ncac-03b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0201}

History

  • Status: repealed
  • Authority G.S. 105-2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0202 Joint Stocks and Bonds {#sec-17-ncac-03b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0202}

History

  • Status: repealed
  • Authority G.S. 105-2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0203 Jointly Held Notes {#sec-17-ncac-03b-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0203}

History

  • Status: repealed
  • Authority G.S. 105-2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0204 Real Estate by Entirety {#sec-17-ncac-03b-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0204}

History

  • Status: repealed
  • Authority G.S. 105-2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 03B .0301 Grandchildren {#sec-17-ncac-03b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0301}

History

  • Status: repealed
  • Authority G.S. 105-4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 03B .0302 Step-Grandchildren {#sec-17-ncac-03b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03B .0302}

History

  • Status: repealed
  • Authority G.S. 105-4; 105-262; Ingram v. Johnson 260 NC 697, 133 S.E. 2nd 662(1963)
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 2000.

Subchapter C

17 NCAC 03C .0101 Definitions {#sec-17-ncac-03c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0101}

History

  • Status: repealed
  • Authority G.S. 105-197; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 03C .0102 Gift Tax Return: Form G-600 {#sec-17-ncac-03c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0102}

History

  • Status: repealed
  • Authority G.S. 105-197; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 03C .0103 Life Insurance Valuation Statement: Form G-604 {#sec-17-ncac-03c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0103}

History

  • Status: expired
  • Authority G.S. 105-188; 105-190; 105-197; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; October 1, 1991
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 03C .0104 Remainder Interest {#sec-17-ncac-03c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0104}

History

  • Status: expired
  • Authority G.S. 105-188; 105-190; 105-197; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; October 1, 1991
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 03C .0105 Real Property: Deed of Gift {#sec-17-ncac-03c-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0105}

History

  • Status: expired
  • Authority G.S. 105-188; 105-190; 105-197; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; October 1, 1991
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 03C .0106 real property: creation of an estate by the entirety {#sec-17-ncac-03c-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0106}

History

  • Status: repealed
  • Authority G.S. 105-188; 105-189; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. August 1, 2002.
17 NCAC 03C .0107 real property: termination of an estate by the entirety {#sec-17-ncac-03c-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0107}

History

  • Status: repealed
  • Authority G.S. 105-188; 105-189; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. August 1, 2002.
17 NCAC 03C .0108 Extensions {#sec-17-ncac-03c-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 03C .0108}

History

  • Status: expired
  • Authority G.S. 105-197; 105-236; 105-262; 105-263
  • Eff. June 1, 1993
  • Amended Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

Chapter 04 License and Excise Tax Division

Subchapter A

17 NCAC 04A .0101 Location {#sec-17-ncac-04a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0101}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0102 General Purpose {#sec-17-ncac-04a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0102}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0103 Administrative Unit Function {#sec-17-ncac-04a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0103}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0104 Assessment Unit Function {#sec-17-ncac-04a-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0104}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0105 Privilege License Units Function {#sec-17-ncac-04a-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0105}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0106 Cigarette Tax Unit Function {#sec-17-ncac-04a-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0106}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0107 Soft Drink Tax Unit Function {#sec-17-ncac-04a-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0107}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.
17 NCAC 04A .0108 Alcoholic Beverages Tax Unit Function {#sec-17-ncac-04a-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04A .0108}

History

  • Status: repealed
  • Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979
  • Repealed Eff. January 1, 1994.

Subchapter B

17 NCAC 04B .0101 Separate License {#sec-17-ncac-04b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0101}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0102 Transfer Fee {#sec-17-ncac-04b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0102}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0103 Seasonal Business {#sec-17-ncac-04b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0103}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; October 30, 1981
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .0104 Refunds {#sec-17-ncac-04b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0104}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-249; 105-262; 105-266; 105-266.1
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0105 churches or charitable organizations {#sec-17-ncac-04b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0105}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-249; 105-262; 105-266; 105-266.1
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0106 ceded areas {#sec-17-ncac-04b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0106}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-249; 105-262; 105-266; 105-266.1
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0107 blind persons {#sec-17-ncac-04b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0107}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-249; 105-262; 105-266; 105-266.1
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0108 Indian Reservations {#sec-17-ncac-04b-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0108}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0109 Mail-Order Business {#sec-17-ncac-04b-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0109}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. June 11, 1977
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .0110 Location Within Mile of Two Cities {#sec-17-ncac-04b-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0110}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .0201 Not Prorated {#sec-17-ncac-04b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0201}

History

  • Status: repealed
  • Authority G.S. 105-35; 105-104; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .0202 Report of Gross Receipts Tax {#sec-17-ncac-04b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0202}

History

  • Status: repealed
  • Authority G.S. 105-35; 105-104; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .0203 Part Time {#sec-17-ncac-04b-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0203}

History

  • Status: repealed
  • Authority G.S. 105-36.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .0301 Not Prorated {#sec-17-ncac-04b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0301}

History

  • Status: repealed
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0302 Computation and Payment of Amusement Gross Receipts Taxes {#sec-17-ncac-04b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0302}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-38.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994; June 11, 1977
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0303 Membership Admittance Fee {#sec-17-ncac-04b-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0303}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-38.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994; June 11, 1977
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0304 Food and Entertainment {#sec-17-ncac-04b-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0304}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-38.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994; June 11, 1977
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0305 Dances and Athletic Contests {#sec-17-ncac-04b-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0305}

History

  • Status: repealed
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0306 Civic Organization Amusements {#sec-17-ncac-04b-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0306}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-40; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0307 Indian Reservation {#sec-17-ncac-04b-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0307}

History

  • Status: repealed
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0308 Drag Strips and Go-Cart Races {#sec-17-ncac-04b-.0308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0308}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0309 Go-Cart Races {#sec-17-ncac-04b-.0309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0309}

History

  • Status: repealed
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0310 Fishing Piers {#sec-17-ncac-04b-.0310 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0310}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-40; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0311 Horse and Dog Shows {#sec-17-ncac-04b-.0311 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0311}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-40; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0312 Rattlesnake Milkings {#sec-17-ncac-04b-.0312 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0312}

History

  • Status: expired
  • Authority G.S. 105-37.1; 105-40; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0313 Agricultural Fairs {#sec-17-ncac-04b-.0313 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0313}

History

  • Status: repealed
  • Authority G.S. 105-37.1; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .0401 Location and Date Information {#sec-17-ncac-04b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0401}

History

  • Status: repealed
  • Authority G.S. 105-38; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0402 Not Prorated {#sec-17-ncac-04b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0402}

History

  • Status: repealed
  • Authority G.S. 105-38; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0403 Report of Gross Receipts Tax {#sec-17-ncac-04b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0403}

History

  • Status: repealed
  • Authority G.S. 105-38; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0404 Determining Number of Vehicles {#sec-17-ncac-04b-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0404}

History

  • Status: repealed
  • Authority G.S. 105-38; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0405 Expected Contribution {#sec-17-ncac-04b-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0405}

History

  • Status: repealed
  • Authority G.S. 105-38; 105-104; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .0501 Location and Date {#sec-17-ncac-04b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0501}

History

  • Status: repealed
  • Authority G.S. 105-39; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .0502 Not Prorated {#sec-17-ncac-04b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0502}

History

  • Status: repealed
  • Authority G.S. 105-39; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0503 Report of Gross Receipts Tax {#sec-17-ncac-04b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0503}

History

  • Status: repealed
  • Authority G.S. 105-39; 105-104; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .0504 Agricultural Fairs {#sec-17-ncac-04b-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0504}

History

  • Authority G.S. 105-39; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .0313 Eff. July 1, 1990.
17 NCAC 04B .0505 No Additional Privilege Licenses {#sec-17-ncac-04b-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0505}

History

  • Status: repealed
  • Authority G.S. 105-39; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1979
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .0601 Gross Receipts of $1,000 or Less {#sec-17-ncac-04b-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0601}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0602 Appraisals Only {#sec-17-ncac-04b-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0602}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .0603 Independent Bookkeeping {#sec-17-ncac-04b-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0603}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0604 Cpa's: Not a Regulatory License {#sec-17-ncac-04b-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0604}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0605 Draftsman {#sec-17-ncac-04b-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0605}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0606 Grave Plots {#sec-17-ncac-04b-.0606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0606}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0607 Land Surveyor {#sec-17-ncac-04b-.0607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0607}

History

  • Status: expired
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0608 Masseurs or Masseuses {#sec-17-ncac-04b-.0608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0608}

History

  • Status: expired
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04B .0609 Optician {#sec-17-ncac-04b-.0609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0609}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980; June 11, 1977
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Readopted Eff. January 1, 2021
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0610 Physical Therapist {#sec-17-ncac-04b-.0610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0610}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980; June 11, 1977
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Readopted Eff. January 1, 2021
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0611 Practicing Physicians {#sec-17-ncac-04b-.0611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0611}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980; June 11, 1977
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Readopted Eff. January 1, 2021
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0612 GOVERNMENT ATTORNEYS-AT-LAW AND OTHER PROFESSIONALS EXEMPT from PRIVILEGE license tax {#sec-17-ncac-04b-.0612 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0612}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980; June 11, 1977
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Readopted Eff. January 1, 2021
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0613 Physician: Consultant on Lab Exam {#sec-17-ncac-04b-.0613 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0613}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. March 14, 1980.
17 NCAC 04B .0614 Psychologist {#sec-17-ncac-04b-.0614 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0614}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Repealed Eff. July 1, 2025.
17 NCAC 04B .0615 Suspension of Professional Licenses {#sec-17-ncac-04b-.0615 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0615}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1998.
17 NCAC 04B .0701 Regulatory License Required {#sec-17-ncac-04b-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0701}

History

  • Status: repealed
  • Authority G.S. 14-401.2; 105-42; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0702 Collecting Agency {#sec-17-ncac-04b-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0702}

History

  • Status: repealed
  • Authority G.S. 14-401.2; 105-42; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0801 Single Deliveries of 100 Pounds or Less {#sec-17-ncac-04b-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0801}

History

  • Status: repealed
  • Authority G.S. 105-44; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .0802 Soliciting Without Profit {#sec-17-ncac-04b-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0802}

History

  • Status: repealed
  • Authority G.S. 105-44; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .0901 Electricity Bills {#sec-17-ncac-04b-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0901}

History

  • Status: repealed
  • Authority G.S. 105-45; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .0902 Mail Collection {#sec-17-ncac-04b-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .0902}

History

  • Status: repealed
  • Authority G.S. 105-45; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1001 Enlargement of Pictures {#sec-17-ncac-04b-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1001}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-48.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1979
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1002 Department Store Photographers {#sec-17-ncac-04b-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1002}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-48.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1979
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1003 Varying Itinerant Situations {#sec-17-ncac-04b-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1003}

History

  • Status: repealed
  • Authority G.S. 105-41; 105-48.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1979
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1101 Applicability of License to Another {#sec-17-ncac-04b-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1101}

History

  • Status: repealed
  • Authority G.S. 105-49; 105-89.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1102 Small Two-Wheel Vehicle {#sec-17-ncac-04b-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1102}

History

  • Authority G.S. 105-49; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4501 Eff. July 1, 1990.
17 NCAC 04B .1201 Burners Using Petroleum Gas {#sec-17-ncac-04b-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1201}

History

  • Status: repealed
  • Authority G.S. 105-51; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .1202 Bottler Selling Drink Dispensers {#sec-17-ncac-04b-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1202}

History

  • Authority G.S. 105-51; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4502 Eff. July 1, 1990.
17 NCAC 04B .1203 Not Specifically Mentioned {#sec-17-ncac-04b-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1203}

History

  • Authority G.S. 105-51; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4503 Eff. July 1, 1990.
17 NCAC 04B .1204 Gas Refrigerators {#sec-17-ncac-04b-.1204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1204}

History

  • Status: repealed
  • Authority G.S. 105-51; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1205 Heavy Duty Vacuum Cleaners {#sec-17-ncac-04b-.1205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1205}

History

  • Status: repealed
  • Authority G.S. 105-51; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1206 Calculators {#sec-17-ncac-04b-.1206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1206}

History

  • Status: repealed
  • Authority G.S. 105-51; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1207 Make of Sewing Machine {#sec-17-ncac-04b-.1207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1207}

History

  • Status: repealed
  • Authority G.S. 105-52; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .1208 Liability for Resident Sewing Machine Dealer {#sec-17-ncac-04b-.1208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1208}

History

  • Status: repealed
  • Authority G.S. 105-52; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .1301 Products of the Dairy {#sec-17-ncac-04b-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1301}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1302 Ices {#sec-17-ncac-04b-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1302}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1303 Flea Market {#sec-17-ncac-04b-.1303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1303}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979; June 11, 1977
  • Repealed Eff. July 1, 1988.
17 NCAC 04B .1304 Not Prorated Nor Transferable {#sec-17-ncac-04b-.1304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1304}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1305 Other Applicable Licenses Due {#sec-17-ncac-04b-.1305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1305}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-53; 105-105; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; July 1, 1988
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1306 Peddling by Foot Vs Peddling by Vehicle {#sec-17-ncac-04b-.1306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1306}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. June 11, 1977
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1307 Fish Exemption {#sec-17-ncac-04b-.1307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1307}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262; 113-129
  • Eff. June 11, 1977
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1308 License Procurement and Display {#sec-17-ncac-04b-.1308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1308}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. July 1, 1988
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1309 Information to Revenue Department {#sec-17-ncac-04b-.1309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1309}

History

  • Status: repealed
  • Authority G.S. 105-53; 105-262
  • Eff. July 1, 1988
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1401 Project License Not Prorated {#sec-17-ncac-04b-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1401}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1402 Date Due {#sec-17-ncac-04b-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1402}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1403 Ceded Areas {#sec-17-ncac-04b-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1403}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1404 Building on Land Owned by Builder {#sec-17-ncac-04b-.1404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1404}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1405 Air Conditioning {#sec-17-ncac-04b-.1405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1405}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1406 Painting Contractor {#sec-17-ncac-04b-.1406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1406}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1407 Elevators and Automatic Sprinklers {#sec-17-ncac-04b-.1407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1407}

History

  • Status: repealed
  • Authority G.S. 105-54; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1501 Liability {#sec-17-ncac-04b-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1501}

History

  • Status: repealed
  • Authority G.S. 105-57; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1502 Report of Financial Standing {#sec-17-ncac-04b-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1502}

History

  • Status: repealed
  • Authority G.S. 105-57; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1601 Number Licensed by Board {#sec-17-ncac-04b-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1601}

History

  • Status: repealed
  • Authority G.S. 105-60; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1602 Governmental Facilities {#sec-17-ncac-04b-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1602}

History

  • Status: repealed
  • Authority G.S. 105-60; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1701 American Vs European Plan {#sec-17-ncac-04b-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1701}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .1702 Seasonal Rate {#sec-17-ncac-04b-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1702}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1703 Restaurant License Liability {#sec-17-ncac-04b-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1703}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-62; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1704 Ymca or Ywca {#sec-17-ncac-04b-.1704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1704}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-62; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1705 Summer Camp {#sec-17-ncac-04b-.1705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1705}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-62; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1706 Church Assembly {#sec-17-ncac-04b-.1706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1706}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-62; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1707 Private Residences or Cottages {#sec-17-ncac-04b-.1707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1707}

History

  • Status: repealed
  • Authority G.S. 105-61; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1708 Government Campgrounds {#sec-17-ncac-04b-.1708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1708}

History

  • Authority G.S. 105-61.1; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4504 Eff. July 1, 1990.
17 NCAC 04B .1709 Hotels Charging Admission to Entertainment {#sec-17-ncac-04b-.1709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1709}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-37.1; 105-61; 105-262
  • Eff. July 1, 1984
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1801 Sandwich Vending Machines {#sec-17-ncac-04b-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1801}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-65.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .1802 Applicability of License to Another {#sec-17-ncac-04b-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1802}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .1803 Cafeterias for Employees {#sec-17-ncac-04b-.1803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1803}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1804 Hospitals {#sec-17-ncac-04b-.1804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1804}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1805 Clubs: Commercial Operation {#sec-17-ncac-04b-.1805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1805}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1806 Clubs: Noncommercial Operation {#sec-17-ncac-04b-.1806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1806}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1807 Prepared Food {#sec-17-ncac-04b-.1807 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1807}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-98; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1808 Chain Store License for Take-Out Operation {#sec-17-ncac-04b-.1808 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1808}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-98; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1809 Outside Seating {#sec-17-ncac-04b-.1809 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1809}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-98; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1810 Catering Service {#sec-17-ncac-04b-.1810 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1810}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-98; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .1811 Food Service Operation of Vending Machine Operator {#sec-17-ncac-04b-.1811 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1811}

History

  • Status: repealed
  • Authority G.S. 105-62; 105-65.1; 105-262
  • Eff. July 1, 1984
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .1901 Table Measurement {#sec-17-ncac-04b-.1901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1901}

History

  • Status: repealed
  • Authority G.S. 105-64; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .1902 College Union {#sec-17-ncac-04b-.1902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .1902}

History

  • Authority G.S. 105-64; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Transferred and Recodified to 17 NCAC 4B .4505 Eff. July 1, 1990.
17 NCAC 04B .2001 Operator's License {#sec-17-ncac-04b-.2001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2001}

History

  • Status: repealed
  • Authority G.S. 105-65; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .2002 Coin-Operated Radio or Television {#sec-17-ncac-04b-.2002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2002}

History

  • Status: repealed
  • Authority G.S. 105-65; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2003 Semiannual Informational Report {#sec-17-ncac-04b-.2003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2003}

History

  • Status: repealed
  • Authority G.S. 105-65; 105-250.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .2101 Not Prorated {#sec-17-ncac-04b-.2101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2101}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2102 Dispenser Gross Receipts Tax Report {#sec-17-ncac-04b-.2102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2102}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2103 Semiannual Informational Report {#sec-17-ncac-04b-.2103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2103}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .2104 Application for Replacement License {#sec-17-ncac-04b-.2104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2104}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .2105 No Location License When Gross Receipts Due {#sec-17-ncac-04b-.2105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2105}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2106 Operator of Closed Container with Five Dispensers {#sec-17-ncac-04b-.2106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2106}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1979
  • Repealed Eff. October 1, 1984.
17 NCAC 04B .2107 Applying License to Another {#sec-17-ncac-04b-.2107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2107}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .2108 Federal Government {#sec-17-ncac-04b-.2108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2108}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4510 Eff. July 1, 1990.
17 NCAC 04B .2109 National Bank {#sec-17-ncac-04b-.2109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2109}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1979.
17 NCAC 04B .2110 State Government {#sec-17-ncac-04b-.2110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2110}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4511 Eff. July 1, 1990.
17 NCAC 04B .2111 Credit Unions {#sec-17-ncac-04b-.2111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2111}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4512 Eff. July 1, 1990.
17 NCAC 04B .2112 School Lunchroom {#sec-17-ncac-04b-.2112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2112}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4513 Eff. July 1, 1990.
17 NCAC 04B .2113 Empty Cup {#sec-17-ncac-04b-.2113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2113}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2114 Coffee and Hot Chocolate {#sec-17-ncac-04b-.2114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2114}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2115 Coin-Operated Gas Pumps {#sec-17-ncac-04b-.2115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2115}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-65.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2116 Photostat and Photograph Machines {#sec-17-ncac-04b-.2116 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2116}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2117 Dual Purpose Vending Machine {#sec-17-ncac-04b-.2117 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2117}

History

  • Status: repealed
  • Authority G.S. 105-65.1; 105-102.5; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2201 One License for Other Games {#sec-17-ncac-04b-.2201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2201}

History

  • Status: repealed
  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2202 Governmental Activity {#sec-17-ncac-04b-.2202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2202}

History

  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4514 Eff. July 1, 1990.
17 NCAC 04B .2203 Nonprofit Private Clubs {#sec-17-ncac-04b-.2203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2203}

History

  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4515 Eff. July 1, 1990.
17 NCAC 04B .2204 Shuffleboard: Pinball and Bowling Machines {#sec-17-ncac-04b-.2204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2204}

History

  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Transferred and Recodified to 17 NCAC 4B .4516 Eff. July 1, 1990.
17 NCAC 04B .2205 Ski Slopes: Ice Skating and Roller Rinks {#sec-17-ncac-04b-.2205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2205}

History

  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4517 Eff. July 1, 1990.
17 NCAC 04B .2206 Archery Ranges {#sec-17-ncac-04b-.2206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2206}

History

  • Status: repealed
  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2207 Several Operators at One Location {#sec-17-ncac-04b-.2207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2207}

History

  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4518 Eff. July 1, 1990.
17 NCAC 04B .2208 Amusement Center {#sec-17-ncac-04b-.2208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2208}

History

  • Status: repealed
  • Authority G.S. 105-66; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2209 Electronic Video Games {#sec-17-ncac-04b-.2209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2209}

History

  • Status: repealed
  • Authority G.S. 105-66.1; 105-262
  • Eff. July 1, 1984
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2301 Individual Employing One Person {#sec-17-ncac-04b-.2301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2301}

History

  • Status: repealed
  • Authority G.S. 105-70; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2302 Halving or Quartering Only {#sec-17-ncac-04b-.2302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2302}

History

  • Status: repealed
  • Authority G.S. 105-70; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2303 Cold Storage Room {#sec-17-ncac-04b-.2303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2303}

History

  • Status: repealed
  • Authority G.S. 105-70; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2401 Rugs Only {#sec-17-ncac-04b-.2401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2401}

History

  • Status: repealed
  • Authority G.S. 105-74; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2402 Cleaning Furniture in the Home {#sec-17-ncac-04b-.2402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2402}

History

  • Status: repealed
  • Authority G.S. 105-74; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .2501 Students {#sec-17-ncac-04b-.2501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2501}

History

  • Status: repealed
  • Authority G.S. 105-75; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2502 Electrolysis {#sec-17-ncac-04b-.2502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2502}

History

  • Status: repealed
  • Authority G.S. 105-75; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2601 Applicability of License to Another {#sec-17-ncac-04b-.2601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2601}

History

  • Status: repealed
  • Authority G.S. 105-79; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1979.
17 NCAC 04B .2602 Prison Camps {#sec-17-ncac-04b-.2602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2602}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4506 Eff. July 1, 1990.
17 NCAC 04B .2603 Veterans Clubs {#sec-17-ncac-04b-.2603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2603}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Transferred and Recodified to 17 NCAC 4B .4507 Eff. July 1, 1990.
17 NCAC 04B .2604 Commissary {#sec-17-ncac-04b-.2604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2604}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4508 Eff. July 1, 1990.
17 NCAC 04B .2605 Municipality {#sec-17-ncac-04b-.2605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2605}

History

  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4509 Eff. July 1, 1990.
17 NCAC 04B .2606 Dispenser Operator Not Liable {#sec-17-ncac-04b-.2606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2606}

History

  • Status: repealed
  • Authority G.S. 105-65.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1979
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2701 Pistol License Covers Metallic Cartridge {#sec-17-ncac-04b-.2701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2701}

History

  • Status: repealed
  • Authority G.S. 105-80; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2702 Separate License for Blank Cartridge Pistols {#sec-17-ncac-04b-.2702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2702}

History

  • Status: repealed
  • Authority G.S. 105-80; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2703 Applicability of License to Another {#sec-17-ncac-04b-.2703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2703}

History

  • Status: repealed
  • Authority G.S. 105-80; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .2801 Free Record with Purchase of Merchandise {#sec-17-ncac-04b-.2801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2801}

History

  • Authority G.S. 105-82; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Transferred and Recodified to 17 NCAC 4B .4519 Eff. July 1, 1990.
17 NCAC 04B .2802 Flashlight Batteries {#sec-17-ncac-04b-.2802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2802}

History

  • Authority G.S. 105-82; 105-262
  • Eff. February 1, 1976
  • Transferred and Recodified to 17 NCAC 4B .4520 Eff. July 1, 1990.
17 NCAC 04B .2803 Musical Tapes {#sec-17-ncac-04b-.2803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2803}

History

  • Status: repealed
  • Authority G.S. 105-82; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. September 20, 1977.
17 NCAC 04B .2804 Shortwave Radios {#sec-17-ncac-04b-.2804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2804}

History

  • Authority G.S. 105-82; 105-262
  • Eff. June 11, 1977
  • Transferred and Recodified to 17 NCAC 4B .4521 Eff. July 1, 1990.
17 NCAC 04B .2901 Lien in This State {#sec-17-ncac-04b-.2901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2901}

History

  • Status: repealed
  • Authority G.S. 105-83; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .2902 Liability for Direct Loans {#sec-17-ncac-04b-.2902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2902}

A person who makes direct loans and who also buys installment paper is subject to both G.S. 105-83 and G.S. 105-88.

History

  • Authority G.S. 105-83; 105-88; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04B .2903 installment paper dealer quarterly return {#sec-17-ncac-04b-.2903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2903}

(a) "Installment paper dealer" means a person required to file a return pursuant to G.S. 105-83.

(b) Installment paper dealers shall file their quarterly return using Form B-203.

(c) Form B-203 requires the following:

(1) the reporting period for the return;

(2) information required by 17 NCAC 01C .0322(b);

(3) the installment paper dealer's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the installment paper dealer elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) a designation of whether the form is an amended form;

(7) the total face value of installment paper acquired during the reporting period;

(8) the tax due on the face value of installment paper acquired during the reporting period;

(9) the penalty and interest due, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(10) the total payment due;

(11) for the person authorized to legally bind the installment paper dealer, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the return is accurate and complete;

(12) the location where the installment paper is held; and

(13) the face value of installment paper acquired delineated by location.

(d) The installment dealer shall file a return even if the installment paper dealer did not acquire obligations described in G.S. 105-83(a) during the reporting period.

History

  • Authority G.S. 105-83; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; October 30, 1981; June 11, 1977
  • Readopted Eff. January 1, 2021.
17 NCAC 04B .2904 Total Face Value {#sec-17-ncac-04b-.2904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2904}

The installment paper dealer tax applies to the total face value of the paper, which value is the sum of the principal shown on the face of the paper plus any accrued interest.

History

  • Authority G.S. 105-83; 105-262
  • Eff. June 11, 1977
  • Amended Eff. June 1, 1979
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04B .2905 Nonresident Engaged in Business {#sec-17-ncac-04b-.2905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .2905}

G.S. 105-83 does not impose a tax on the business of dealing in, buying and/or discounting installment paper which is engaged in exclusively in a foreign state. When any of the activity incident to such business occurs in North Carolina, G.S. 105-83 applies. Such activities include the promotion and solicitation of such business by employees or agents within this State, whether or not the transfer of such paper is consummated in this State.

History

  • Authority G.S. 105-83; 105-262
  • Eff. July 1, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04B .3001 Educational Institutions {#sec-17-ncac-04b-.3001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3001}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3002 Rugs Only {#sec-17-ncac-04b-.3002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3002}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3003 Shirts or Uniforms {#sec-17-ncac-04b-.3003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3003}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3004 Industrial Rags and Wipers {#sec-17-ncac-04b-.3004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3004}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3005 Home-Size Machines {#sec-17-ncac-04b-.3005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3005}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .3006 Diaper Services {#sec-17-ncac-04b-.3006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3006}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3007 Apartment Owner Exemption {#sec-17-ncac-04b-.3007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3007}

History

  • Status: repealed
  • Authority G.S. 105-85; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3101 Advertising by Candidate for Public Office {#sec-17-ncac-04b-.3101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3101}

History

  • Status: repealed
  • Authority G.S. 105-86; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3102 Supplemental Application {#sec-17-ncac-04b-.3102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3102}

History

  • Status: repealed
  • Authority G.S. 105-86; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3201 Products of Ice Cream {#sec-17-ncac-04b-.3201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3201}

History

  • Status: repealed
  • Authority G.S. 105-87; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3202 Products of Others {#sec-17-ncac-04b-.3202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3202}

History

  • Status: repealed
  • Authority G.S. 105-87; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3203 No Product Involved {#sec-17-ncac-04b-.3203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3203}

History

  • Status: repealed
  • Authority G.S. 105-87; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3301 Real Estate Loans: Loaning Own Funds {#sec-17-ncac-04b-.3301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3301}

A person who, as agent, engages in the business of negotiating real estate loans using funds belonging to his loan correspondents is subject to real estate license tax under G.S. 105-41. A person making real estate loans in his own name with his own funds and selling those loans to insurance companies and other loan investment companies is subject to loan agency license under G.S. 105-88 unless meeting the exemption under subsection (b) of that section. A person engaging in both activities is subject to both licenses.

History

  • Authority G.S. 105-88; 105-41; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04B .3302 Real Estate Loans: Personal Property Collateral {#sec-17-ncac-04b-.3302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3302}

A person who negotiates real estate loans for others and also includes as part of the collateral mortgages on automobiles or other personal property is subject to loan agency license under G.S. 105-88 and real estate license under G.S. 105-41.

History

  • Authority G.S. 105-88; 105-41; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04B .3401 Applicability of License to Another {#sec-17-ncac-04b-.3401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3401}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3402 Parking Facilities {#sec-17-ncac-04b-.3402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3402}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3403 Auto Dealer License Covers Other Activity {#sec-17-ncac-04b-.3403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3403}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3404 Recapping Tires Only {#sec-17-ncac-04b-.3404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3404}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3405 City-Wide License {#sec-17-ncac-04b-.3405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3405}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3406 No Transfer Fee for City-Wide License {#sec-17-ncac-04b-.3406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3406}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3407 Finance Companies {#sec-17-ncac-04b-.3407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3407}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3408 Self-Service Car Wash {#sec-17-ncac-04b-.3408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3408}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3409 Grocery Store Sales of Automotive Products {#sec-17-ncac-04b-.3409 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3409}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3410 Automobile Auction {#sec-17-ncac-04b-.3410 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3410}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3411 Car Brokers {#sec-17-ncac-04b-.3411 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3411}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3412 Mobile Service and Repair {#sec-17-ncac-04b-.3412 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3412}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. June 11, 1977
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3413 Applying Full Year and Half-Year License {#sec-17-ncac-04b-.3413 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3413}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. April 1, 1986
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3414 Garage Selling to Another Garage {#sec-17-ncac-04b-.3414 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3414}

History

  • Status: repealed
  • Authority G.S. 105-89; 105-262
  • Eff. April 1, 1986
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3501 Motors Installed to Frames: Mo-Peds {#sec-17-ncac-04b-.3501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3501}

History

  • Status: repealed
  • Authority G.S. 105-89.1; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3502 Chain Store License {#sec-17-ncac-04b-.3502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3502}

History

  • Status: repealed
  • Authority G.S. 105-89.1; 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 1, 1979
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3601 Liability for Two Licenses {#sec-17-ncac-04b-.3601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3601}

History

  • Status: repealed
  • Authority G.S. 105-90; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3602 Agencies Providing Temporary Workers {#sec-17-ncac-04b-.3602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3602}

History

  • Status: repealed
  • Authority G.S. 105-90; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3701 Air Conditioning Taxable Under G.s. 105-54 {#sec-17-ncac-04b-.3701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3701}

History

  • Status: repealed
  • Authority G.S. 105-91; 105-54; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .3702 One License Covers All Activities Listed {#sec-17-ncac-04b-.3702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3702}

History

  • Status: repealed
  • Authority G.S. 105-91; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3703 One-Half Rate {#sec-17-ncac-04b-.3703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3703}

History

  • Status: repealed
  • Authority G.S. 105-91; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3704 Structures Supporting Electrical Fixtures {#sec-17-ncac-04b-.3704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3704}

History

  • Status: repealed
  • Authority G.S. 105-91; 105-262
  • Eff. June 11, 1977
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3801 Merchant Who Gives and Redeems Stamps {#sec-17-ncac-04b-.3801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3801}

History

  • Status: repealed
  • Authority G.S. 105-92; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .3802 Redemption Store Liability {#sec-17-ncac-04b-.3802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3802}

History

  • Status: repealed
  • Authority G.S. 105-92; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .3901 Retail License {#sec-17-ncac-04b-.3901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3901}

History

  • Status: repealed
  • Authority G.S. 105-97; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .3902 Ice Cream Defined for This Section {#sec-17-ncac-04b-.3902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3902}

History

  • Status: repealed
  • Authority G.S. 105-97; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .3903 Mobile Units {#sec-17-ncac-04b-.3903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .3903}

History

  • Status: repealed
  • Authority G.S. 105-97; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 04B .4001 Abc Stores {#sec-17-ncac-04b-.4001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4001}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4002 Bakery Thrift Stores {#sec-17-ncac-04b-.4002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4002}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .4003 Beach Stand or Store {#sec-17-ncac-04b-.4003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4003}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4004 Coal Dealer {#sec-17-ncac-04b-.4004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4004}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4005 Exemption: Wholesale Sale {#sec-17-ncac-04b-.4005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4005}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4006 Fertilizers: Seed: Etc. {#sec-17-ncac-04b-.4006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4006}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04B .4007 Leased Departments {#sec-17-ncac-04b-.4007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4007}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4008 Meat Packinghouses {#sec-17-ncac-04b-.4008 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4008}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4009 Partnership and Corporation {#sec-17-ncac-04b-.4009 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4009}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4010 Redemption Stores {#sec-17-ncac-04b-.4010 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4010}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4011 Restaurants {#sec-17-ncac-04b-.4011 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4011}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4012 Undertaking {#sec-17-ncac-04b-.4012 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4012}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4013 Warehouse {#sec-17-ncac-04b-.4013 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4013}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4014 Wholesale and Retail Similar in Character {#sec-17-ncac-04b-.4014 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4014}

History

  • Status: repealed
  • Authority G.S. 105-98; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4101 Supplemental Form {#sec-17-ncac-04b-.4101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4101}

History

  • Status: repealed
  • Authority G.S. 105-99; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4102 Acting as Distributor and Retailer {#sec-17-ncac-04b-.4102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4102}

History

  • Status: repealed
  • Authority G.S. 105-99; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4103 Motor Fuel Not for Highway Purposes {#sec-17-ncac-04b-.4103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4103}

History

  • Status: repealed
  • Authority G.S. 105-99; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04B .4201 Industrial Plant {#sec-17-ncac-04b-.4201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4201}

History

  • Status: repealed
  • Authority G.S. 105-102; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .4202 Junked Cars {#sec-17-ncac-04b-.4202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4202}

History

  • Status: repealed
  • Authority G.S. 105-102; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .4203 Auto Dealer {#sec-17-ncac-04b-.4203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4203}

History

  • Status: repealed
  • Authority G.S. 105-102; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04B .4301 Application for Privilege License {#sec-17-ncac-04b-.4301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4301}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-104; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1997; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .4302 privilege license {#sec-17-ncac-04b-.4302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4302}

History

  • Status: repealed
  • Authority G.S. 105-33; 105-104; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1997; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .4401 Penalty Provisions {#sec-17-ncac-04b-.4401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4401}

History

  • Status: repealed
  • Authority G.S. 105-109; 105-109.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .4402 rate of penalty; interest {#sec-17-ncac-04b-.4402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4402}

History

  • Status: repealed
  • Authority G.S. 105-109; 105-109.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980
  • Repealed Eff. July 1, 2000.
17 NCAC 04B .4501 Small Two-Wheel Vehicle {#sec-17-ncac-04b-.4501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4501}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4502 Bottler Selling Drink Dispensers {#sec-17-ncac-04b-.4502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4502}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4503 Not Specifically Mentioned {#sec-17-ncac-04b-.4503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4503}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4504 Government Campgrounds {#sec-17-ncac-04b-.4504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4504}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4505 College Union {#sec-17-ncac-04b-.4505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4505}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4506 Prison Camps {#sec-17-ncac-04b-.4506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4506}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4507 Veterans Clubs {#sec-17-ncac-04b-.4507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4507}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4508 Commissary {#sec-17-ncac-04b-.4508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4508}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4509 Municipality {#sec-17-ncac-04b-.4509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4509}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4510 Federal Government {#sec-17-ncac-04b-.4510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4510}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4511 State Government {#sec-17-ncac-04b-.4511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4511}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4512 Credit Unions {#sec-17-ncac-04b-.4512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4512}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4513 School Lunchroom {#sec-17-ncac-04b-.4513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4513}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4514 Governmental Activity {#sec-17-ncac-04b-.4514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4514}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4515 Nonprofit Private Clubs {#sec-17-ncac-04b-.4515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4515}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4516 Shuffleboard, Pinball and Bowling Machines {#sec-17-ncac-04b-.4516 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4516}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4517 Ski Slopes: Ice Skating and Roller Rinks {#sec-17-ncac-04b-.4517 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4517}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4518 Several Operators at One Location {#sec-17-ncac-04b-.4518 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4518}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4519 Free Record with Purchase of Merchandise {#sec-17-ncac-04b-.4519 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4519}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4520 Flashlight Batteries {#sec-17-ncac-04b-.4520 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4520}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977
  • 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990
  • 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990
  • 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990
  • 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990
  • 17 NCAC 4B .4505 is Transferred and Recodified from 17 NCAC 4B .1902 Eff. July 1, 1990
  • 17 NCAC 4B .4506 is Transferred and Recodified from 17 NCAC 4B .2602 Eff. July 1, 1990
  • 17 NCAC 4B .4507 is Transferred and Recodified from 17 NCAC 4B .2603 Eff. July 1, 1990
  • 17 NCAC 4B .4508 is Transferred and Recodified from 17 NCAC 4B .2604 Eff. July 1, 1990
  • 17 NCAC 4B .4509 is Transferred and Recodified from 17 NCAC 4B .2605 Eff. July 1, 1990
  • 17 NCAC 4B .4510 is Transferred and Recodified from 17 NCAC 4B .2108 Eff. July 1, 1990
  • 17 NCAC 4B .4511 is Transferred and Recodified from 17 NCAC 4B .2110 Eff. July 1, 1990
  • 17 NCAC 4B .4512 is Transferred and Recodified from 17 NCAC 4B .2111 Eff. July 1, 1990.
  • 17 NCAC 4B .4513 is Transferred and Recodified from 17 NCAC 4B .2112 Eff. July 1, 1990
  • 17 NCAC 4B .4514 is Transferred and Recodified from 17 NCAC 4B .2202 Eff. July 1, 1990
  • 17 NCAC 4B .4515 is Transferred and Recodified from 17 NCAC 4B .2203 Eff. July 1, 1990
  • 17 NCAC 4B .4516 is Transferred and Recodified from 17 NCAC 4B .2204 Eff. July 1, 1990
  • 17 NCAC 4B .4517 is Transferred and Recodified from 17 NCAC 4B .2205 Eff. July 1, 1990
  • 17 NCAC 4B .4518 is Transferred and Recodified from 17 NCAC 4B .2207 Eff. July 1, 1990
  • 17 NCAC 4B .4519 is Transferred and Recodified from 17 NCAC 4B .2801 Eff. July 1, 1990
  • 17 NCAC 4B .4520 is Transferred and Recodified from 17 NCAC 4B .2802 Eff. July 1, 1990
  • Amended Eff. January 1, 1994; July 1, 1990
  • Repealed Eff. December 1, 1997.
17 NCAC 04B .4521 Shortwave Radios {#sec-17-ncac-04b-.4521 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04B .4521}

History

  • Status: repealed
  • Authority G.S. 105-102.5; 105-262
  • Eff. June 11, 1977
  • 17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990
  • Amended Eff. July 1, 1990
  • Repealed Eff. December 1, 1997.

Subchapter C

17 NCAC 04C .0101 Definitions {#sec-17-ncac-04c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0101}

In addition to those definitions as set out in G.S. 105-113.4, the following terms and phrases as used in this Subchapter have the following meanings:

(1) "Article 2A" means the Tobacco Products Tax Act or Tobacco Products Tax Article, Article 2A, Chapter 105 of the General Statutes of North Carolina.

(2) "Equivalent information" means the information required by Rule .0903(c) of this Subchapter in an alternative format such as a spreadsheet, database, or other compilation.

(3) "Excise tax" means the excise tax levied under G.S. 105-113.5, G.S. 105-113.6, G.S. 105-113.35, or G.S. 105-113.35A.

(4) "In this State or within this State" means within the exterior limits of the State of North Carolina, and includes all territory within the limits owned by, leased by, or ceded to the United States of America.

(5) "Nonparticipating manufacturer" means the term as defined in G.S. 66-292(3).

(6) "Nonresident distributor" means a distributor who is licensed pursuant to G.S. 105-113.24.

(7) "Nonresident purchaser" means a person who is not a consumer and does not have a place of business in this State.

(8) "Other tobacco products" means a cigar or any other product that contains tobacco, other than a cigarette, and is intended for inhalation or oral use; and a vapor product.

(9) "Resident distributor" means a distributor who has a place of business within this State.

(10) "Roll-your-own cigarette tobacco" means the term as defined in G.S. 66-290(4).

(11) "Tax-paid cigarettes" mean cigarettes where the excise tax imposed by G.S. 105-113.5 or G.S. 105-113.6 has been paid.

(12) "Tax-paid tobacco products" mean tobacco products where the excise tax imposed by G.S. 105 113.5, G.S. 105 113.6, G.S. 105-113.35, or G.S. 105-113.35A has been paid.

(13) "Vending machine" means a dispenser or dispensing machine.

History

  • Authority G.S. 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; June 1, 1992; October 30, 1981
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0102 Rate of Excise Stamp Tax {#sec-17-ncac-04c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0102}

History

  • Status: repealed
  • Authority G.S. 105-113.5; 105-113.21; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .0103 Rate of Discount Allowed {#sec-17-ncac-04c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0103}

History

  • Status: repealed
  • Authority G.S. 105-113.5; 105-113.21; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .0104 APPLICATION OR RENEWAL REQUIREMENTS FOR applicants and licensees under Article 2a {#sec-17-ncac-04c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0104}

(a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2.

(b) A wholesale dealer or retail dealer obtaining, renewing, or updating a license pursuant to G.S 105-113.36 shall use Form B-A-2.

(c) Form B-A-2 requires the following:

(1) a description of the transactions requested, including:

(A) a designation of whether the applicant or licensee is requesting an initial license, renewing a license, or updating information previously submitted on the form;

(B) the applicant's or licensee's business structure, such as a sole proprietorship, partnership, corporation, limited liability company, limited liability partnership;

(C) if requesting a new license or renewal of an existing license, the type of license requested;

(D) the seven digit number assigned by the North Carolina Secretary of State, if applicable; and

(E) the total payment due;

(2) the applicant's or licensee's business information, including:

(A) information required by 17 NCAC 01C .0322(b);

(B) the legal name;

(C) the date the business began operations;

(D) the trade name or doing-business-as name, if applicable;

(E) the physical location where non-tax-paid tobacco products are manufactured, received, or stored;

(F) the mailing address;

(G) the location where records are kept;

(H) the e-mail address, if available; and

(I) if the applicant or licensee elects to designate a contact person, the identity of the contact person including his or her legal name, telephone number, fax number, and e-mail address;

(3) the identity of the applicant's or licensee's owners, officers, partners, or members, and for each person identified, their:

(A) social security number, if a natural person;

(B) legal name;

(C) job title;

(D) residential address;

(E) phone number; and

(F) misdemeanor or felony convictions, if any, and a statement describing the circumstances of the conviction, including the offense, date of offense, date of conviction, case number, court jurisdiction, and any active terms of probation;

(4) the identity of persons who previously held an ownership interest in the applicant, and for each person identified:

(A) their legal name;

(B) the name of business at the time the interest was held;

(C) the address of business at the time the interest was held; and

(D) the last date of ownership in the applicant or licensee;

(5) if any person identified on the form previously owned, operated, or managed another legal entity selling, receiving, or purchasing tobacco products, the applicant or licensee shall include for each person identified:

(A) the person's legal name;

(B) the person's social security number;

(C) the person's residential address;

(D) the name of the legal entity; and

(E) the person's job title held at the legal entity;

(6) a description of the applicant's or licensee's operations, including:

(A) a designation of whether the applicant or licensee is a resident, nonresident, affiliated manufacturer, or integrated wholesaler;

(B) the percentage of operations that are associated with retail, distribution or wholesale, manufacturing, or other activities;

(C) the number of locations storing non-tax-paid tobacco products and the physical address for each location;

(D) the number of locations storing tax-paid tobacco products and the physical address for each location;

(E) the date when the applicant or licensee began or intends to begin to sell non-tax-paid tobacco products;

(F) a designation of whether a surety bond or letter of credit is included with the form;

(G) a designation of whether the applicant or licensee currently or intends to buy or sell tobacco products by Internet, telephone, catalog, or any other means that would qualify as a delivery sale;

(H) a designation of whether the applicant or licensee currently or intends to buy or sell roll-your own cigarette tobacco;

(I) a designation of whether the applicant or licensee currently or intends to import tobacco from out-of-country vendors;

(J) if the applicant or licensee is a nonresident distributor or wholesale dealer, designating whether the applicant or licensee is licensed in the applicant's or licensee's state of residence;

(K) a designation of whether the applicant or licensee currently or intends to purchase vapor products;

(L) a list of all states where the applicant or licensee holds a tobacco products license and the license number for each license;

(M) if the applicant or licensee is applying for a distributor's license:

(i) a list of all manufacturers that will sell to the applicant or licensee non-tax-paid cigarettes;

(ii) the address and phone number of all manufacturers that will sell to the applicant or licensee non-tax-paid cigarettes;

(iii) a letter from those manufacturers affirming the manufacturers intent to sell to the applicant or licensee non-tax-paid cigarettes; and

(iv) a list of all cigarette brands the applicant or licensee intends to sell;

(N) if the applicant or licensee is applying for wholesale dealer's or retail dealer's license:

(i) a list of all suppliers providing the applicant or licensee other tobacco products where the excise tax under G.S. 105-113.35 or G.S. 105-113.35A has not been paid;

(ii) the supplier's legal name;

(iii) the supplier's address;

(iv) the supplier's telephone number;

(v) for each supplier, the date the applicant or licensee first purchased other tobacco products from the supplier; and

(vi) the delivery method for each supplier not located in this State; and

(O) a list of roll-your-own cigarette tobacco brands that the applicant or licensee intends to sell, if any; and

(7) for the person authorized to legally bind the applicant or licensee, his or her:

(A) typed legal name;

(B) job title;

(C) signature;

(D) date of signature;

(E) telephone number;

(F) fax number;

(G) e-mail address; and

(H) affirmation that the form is accurate and complete.

History

  • Authority G.S. 105-113.11; 105-113.12; 105-113.36; 105-262
  • Eff. January 1, 2021.
17 NCAC 04C .0201 APPLICATION or renewal requirements for a DISTRIBUTOR'S license; duty to update {#sec-17-ncac-04c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0201}

(a) A distributor obtaining, renewing, or updating a license pursuant to G.S. 105-113.12 shall use Form B-A-2 as set forth in Rule .0104 of this Subchapter.

(b) A distributor shall notify the Department of any changes to the information previously provided on Form B-A-2 by submitting a revised Form B-A-2. A distributor shall notify the Department at least 30 days before changing the physical location where non-tax-paid tobacco products are manufactured, received, or stored. A distributor shall notify the Department of all other changes previously provided on Form B-A-2 within 30 days of the change.

(c) A distributor obtaining a new license or renewing an expired license shall remit the tax required by G.S. 105-113.12 with Form B-A-2.

(d) A distributor obtaining a new license shall include a bond or an irrevocable letter of credit pursuant to G.S. 105-113.13 with Form B-A-2.

(e) A distributor shall notify the manufacturers from whom cigarettes are purchased or received when the Department issues it a distributor's license or when there are changes to its distributor's license.

(f) A distributor shall submit Form B-A-2 for each place of business as defined by G.S. 105-113.12.

History

  • Authority G.S. 105-113.11; 105-113.12; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0202 Out-of-State Distributor {#sec-17-ncac-04c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0202}

History

  • Status: repealed
  • Authority G.S. 105-113.13; 105-113.24; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .0203 License Not Prorated {#sec-17-ncac-04c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0203}

History

  • Status: repealed
  • Authority G.S. 105-113.13; 105-113.24; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .0204 Exhibit of License {#sec-17-ncac-04c-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0204}

History

  • Status: expired
  • Authority G.S. 105-113.17; 105-262
  • Eff. February 1, 1976
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .0205 Distributor to Notify Manufacturer {#sec-17-ncac-04c-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0205}

It shall be the responsibility of each cigarette distributor to notify the cigarette manufacturers from whom non-tax-paid cigarettes are purchased or received of the cigarette distributor's license issued by the Secretary and of any subsequent changes to the license.

History

  • Authority G.S. 105-113.12; 105-113.13; 105-262
  • Eff. October 30, 1981
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .0301 Decal Stamps {#sec-17-ncac-04c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0301}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0302 Credit Sales of Stamps {#sec-17-ncac-04c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0302}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; July 1, 1984; October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0401 Authorization {#sec-17-ncac-04c-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0401}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-113.23; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0402 Setting {#sec-17-ncac-04c-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0402}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-113.23; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0403 Credit Sales {#sec-17-ncac-04c-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0403}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-113.23; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0404 Inspection {#sec-17-ncac-04c-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0404}

History

  • Status: repealed
  • Authority G.S. 105-113.19; 105-113.23; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0405 Meter Machine Maintenance {#sec-17-ncac-04c-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0405}

History

  • Status: repealed
  • Authority G.S. 105-113.23; 105-262
  • Eff. June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0501 Manner of Affixing {#sec-17-ncac-04c-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0501}

History

  • Status: repealed
  • Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105-113.27; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0502 Unstamped Cigarettes {#sec-17-ncac-04c-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0502}

History

  • Status: repealed
  • Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105-113.27; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0503 Responsibility of Purchaser {#sec-17-ncac-04c-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0503}

History

  • Status: repealed
  • Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105-113.27; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0504 Interstate Cigarette Sales; Licensure {#sec-17-ncac-04c-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0504}

(a) A nonresident purchaser is not required to obtain a license under G.S. 105-113.12 if it accepts delivery of non-tax-paid cigarettes in this State and all the following apply:

(1) The nonresident purchaser receives non-tax-paid cigarettes from a licensed distributor at the licensed distributor's business location in this State.

(2) The nonresident purchaser is purchasing cigarettes for the purpose of resale outside of North Carolina.

(3) The licensed distributor affixes to the cigarettes taxpaid cigarette indicia of the state of the nonresident dealer where required by the state of the nonresident dealer.

(b) A distributor who sells cigarettes outside this State or delivers cigarettes to a nonresident purchaser in this State for resale outside of this State shall affix to cigarettes taxpaid cigarette indicia of the state of the nonresident purchaser where required by the state of the nonresident purchaser.

(c) A distributor shall report sales to nonresident purchasers on Form B-A-5 as required in Rule .0901 of this Subchapter.

History

  • Authority G.S. 105-113.9; 105-262
  • Eff. September 20, 1977
  • Amended Eff. April 1, 2008; January 1, 1994; October 30, 1981
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0505 Limited Time to Affix Taxpaid Indicia (stamps and Imprints) {#sec-17-ncac-04c-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0505}

History

  • Status: repealed
  • Authority G.S. 105-113.20; 105-262
  • Eff. October 1, 1991
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0601 Sales to Licensed Distributors {#sec-17-ncac-04c-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0601}

History

  • Status: repealed
  • Authority G.S. 105-113.10; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .0602 Invoice Requirement {#sec-17-ncac-04c-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0602}

History

  • Status: repealed
  • Authority G.S. 105-113.10; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. January 1, 2021.
17 NCAC 04C .0603 Tax on Complimentary Packs {#sec-17-ncac-04c-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0603}

History

  • Status: repealed
  • Authority G.S. 105-113.5; 105-113.10; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2000.
17 NCAC 04C .0604 Manufacturer Acting as Distributor {#sec-17-ncac-04c-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0604}

History

  • Status: repealed
  • Authority G.S. 105-113.10; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .0701 Distributor Responsible for Tax {#sec-17-ncac-04c-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0701}

History

  • Status: repealed
  • Authority G.S. 105-113.10; 105-113.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. August 1, 2003.
17 NCAC 04C .0702 Excise Tax Liability for Cigarette Inventory {#sec-17-ncac-04c-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0702}

A distributor is liable for the tax upon any non-tax-paid cigarettes that are stolen or otherwise unaccounted for.

History

  • Authority G.S. 105-113.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0801 Federal Government {#sec-17-ncac-04c-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0801}

(a) Non-tax-paid cigarettes may be sold to the federal government and its instrumentalities, such as the Armed Forces Exchange Services, but sales by such services shall be limited to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.

(b) Whenever deliveries of non-tax-paid cigarettes are made by distributors to armed forces exchange services, the person making such delivery shall have in his actual possession invoices for such cigarettes which shall show date, invoice number, name and address of distributor, and the name and address of the purchaser and the quantity and brands of cigarettes being transported. If these conditions are not complied with, the non-tax-paid cigarettes shall be subject to confiscation, and the distributor taxed on such sales or deliveries made in an unauthorized manner. In the event of such deliveries of non-tax-paid cigarettes, the cigarettes shall be physically delivered by the distributor's conveyance or a duly authorized common carrier directly to the situs where the installation of the governmental agency is located. Upon such delivery the distributor shall require a duly receipted invoice or copy thereof from the governmental agent, designated to accept delivery. Distributor shall have a bona fide bill of lading, if delivery is made by common carrier.

(c) No sales of non-tax-paid cigarettes on military installations may be made through vending machines, other than those owned and operated by the federal government or instrumentalities thereof.

(d) If a person engages in the sale of cigarettes on a military reservation, regardless of the fact that he may have a contract with the federal government, whereby the federal government will receive a commission, flat fee or some other type of compensation on such sales, same does not exempt the sale of such cigarettes from the cigarette excise tax. In such instance, such sales would not be made by the federal government or an instrumentality of the federal government. Instead, on all such sales, the cigarette tax is due.

History

  • Authority G.S. 105-113.8; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .0802 free distribution by manufacturer {#sec-17-ncac-04c-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0802}

History

  • Status: repealed
  • Authority G.S. 105-113.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 30, 1981
  • Repealed Eff. January 1, 2005.
17 NCAC 04C .0901 Monthly Report for Resident Distributors {#sec-17-ncac-04c-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0901}

(a) Resident distributors filing a report pursuant to G.S. 105-113.18(1) shall file Form B-A-5 and Form B-A-7.

(b) Form B-A-5 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the distributor's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the distributor's state of domicile;

(7) designation of whether the form is an amended form;

(8) an inventory of non-tax-paid cigarettes during the reporting period, designated by packs, including:

(A) the beginning inventory of non-tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) the number of non-tax-paid cigarettes sold to the distributor from a manufacturer, and the following information regarding these transactions to be included on Schedule C of the form:

(i) the invoice date;

(ii) the invoice number;

(iii) the name and address of the person who sold the distributor cigarettes; and

(iv) the amount of cigarettes sold to the distributor;

(C) the number of non-tax-paid cigarettes sold to the federal government, and the following information regarding these transactions to be included on Schedule B of the form:

(i) the date cigarettes were sold;

(ii) the name and address of the agency or instrumentality to whom cigarettes were sold; and

(iii) the amount of cigarettes sold;

(D) the number of non-tax-paid cigarettes sold outside North Carolina, and the following information regarding these transactions to be included on Schedule I:

(i) the date the cigarettes were shipped;

(ii) the shipping method (such as distributor truck, common or contract carrier, parcel post, or customer truck);

(iii) the name and address of the person to whom cigarettes were sold;

(iv) the identification of cigarette brands from a nonparticipating manufacturer; and

(v) the amount of cigarettes sold outside North Carolina;

(E) the number of non-tax-paid cigarettes returned to a manufacturer;

(F) other increases or decreases in non-tax paid inventory, with explanations provided with the form; and

(G) the ending physical inventory of non-tax-paid cigarettes possessed by the distributor on the last day of the reporting period;

(9) an inventory of tax-paid cigarettes during the reporting period, designated by packs, and the following information to be included on Schedule D:

(A) the beginning inventory of tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) tax-paid cigarettes purchased or received from other sources, and the following information regarding these transactions to be included on Schedule E:

(i) the invoice date;

(ii) the invoice number;

(iii) the name and address of the person who sold the distributor cigarettes;

(iv) the amount of cigarettes sold; and

(v) copies of all invoices containing the information listed in Rule .0903(c) of this Subchapter;

(C) non-tax-paid purchases that are paid with the submission of the form;

(D) other increases or decreases in tax paid inventory, with explanations provided with the form;

(E) the number of tax-paid cigarettes sold in North Carolina;

(F) the number of tax-paid cigarettes returned to the manufacturer; and

(G) the ending physical inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period;

(10) the excise tax due on non-tax-paid cigarettes;

(11) the discount under G.S. 105-113.21(a1), if applicable;

(12) penalty and interest due on non-tax paid cigarettes, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(13) total payment due; and

(14) for the person authorized to legally bind the distributor, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete.

(c) The distributor shall include a separate Schedule I for each state to which the distributor shipped cigarettes during the reporting period.

(d) When cigarettes are returned to a manufacturer, the distributor shall include the following information on Schedule J:

(1) the date the cigarettes were shipped;

(2) the shipping method (such as distributor truck, common or contract carrier, parcel post, or customer truck);

(3) the name and address of the manufacturer;

(4) the identification of cigarette brands from nonparticipating manufacturers;

(5) designating whether the cigarettes returned were non-tax paid cigarettes or tax-paid cigarettes; and

(6) the total non-tax paid cigarettes and total tax-paid cigarettes returned to the manufacturer.

(e) Form B-A-5 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of during the reporting period.

(f) The Department may disallow any deduction for the distributor's failure to include information on a designated schedule.

(g) Form B-A-7 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the legal name and mailing address of the person filing the form;

(4) the trade name or doing-business-as name, if applicable;

(5) if the person filing the form elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) designation of whether the form is an amended form;

(7) for all tax-paid products from nonparticipating manufacturers, the person filing the form shall include:

(A) the brand name;

(B) the number of tax-paid cigarettes, designated by packs;

(C) the number of ounces of roll-your-own cigarette tobacco;

(D) the name and address of the nonparticipating manufacturer;

(E) the name and address of the person from whom the brand was purchased; and

(F) the name and address of the first importer of foreign manufactured brands; and

(8) for the person authorized to legally bind the person required to file the form, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete.

(h) Form B-A-7 shall be filed each month even if no tobacco products from nonparticipating manufacturers were sold, shipped, delivered, or otherwise disposed of in this State for the reporting period.

(i) Form B-A-7 shall be filed in duplicate.

History

  • Authority G.S. 105-113.4G; 105-113.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0902 MONTHLY REPORT FOR NONRESIDENT DISTRIBUTORs {#sec-17-ncac-04c-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0902}

(a) Nonresident distributors filing a report pursuant to G.S. 105-113.18 shall file Form B-A-6 and Form B-A-7. The requirements of Form B-A-7 are provided in 17 NCAC 04C .0901(g) through (i).

(b) Form B-A-6 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the distributor's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the resident distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the distributor's state of domicile;

(7) designation of whether the form is an amended form;

(8) the number of cigarettes sold, designated by packs, in North Carolina where excise tax is due;

(9) the excise tax due on non-tax-paid cigarettes;

(10) the discount under G.S. 105-113.21(a1), if applicable;

(11) penalty and interest due on non-tax paid cigarettes, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(12) total payment due;

(13) for the person authorized to legally bind the distributor, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete; and

(14) an inventory of tax-paid cigarettes during the reporting period, designated by packs, including the following information on Schedule B of the Form:

(A) the beginning inventory of tax-paid cigarettes possessed by the distributor on the first day of the reporting period;

(B) the number of tax-paid cigarettes purchased or received from other sources, including the following information regarding these transactions to be included on Schedule C of the form:

(i) the invoice date;

(ii) the invoice number;

(iii) name and address from where the cigarettes were purchased or received;

(iv) the amount of cigarettes purchased or received; and

(v) copies of all invoices containing the information listed in Rule .0903(c) of this Subchapter;

(C) the number of tax-paid cigarettes sold in this State;

(D) the number of cigarettes returned to a manufacturer, including information regarding these transactions to be included on Schedule J as required by Rule .0901(d) of this Section;

(E) other increases or decreases in inventory, with explanations provided with the form;

(F) the ending inventory of tax-paid cigarettes possessed by the distributor on the last day of the reporting period; and

(G) the number of non-tax-paid cigarettes, designated by packs, sold to the federal government, including the following information regarding these transactions to be included on Schedule D of the form:

(i) the date the cigarettes were sold;

(ii) the name and address of the agency or instrumentality to whom cigarettes were sold; and

(iii) the amount of cigarettes sold.

(c) Form B-A-6 shall be filed each month even if no cigarettes were sold, shipped, delivered, or otherwise disposed of in North Carolina for the reporting period.

History

  • Authority G.S. 105-113.18; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0903 invoicing requirements for DISTRIBUTORS {#sec-17-ncac-04c-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0903}

(a) Except for sales to consumers, where other record keeping requirements apply, a distributor shall maintain an invoice for every cigarette it sells, ships, or delivers in this State or outside of this State. A distributor shall also maintain an invoice when it transfers cigarettes to other places of business maintained by the distributor.

(b) A distributor shall forward to the Department copies of invoices of cigarette sales or transfers required by Paragraph (a) of this Rule, or equivalent information, monthly.

(c) Invoices shall include the following information:

(1) the invoice date;

(2) the invoice number;

(3) the date of purchase, if applicable;

(4) the name and address of the purchaser and seller, if applicable;

(5) the name and address of the person from whom tobacco products were shipped;

(6) the name and address of the person to whom tobacco products were shipped;

(7) the mode of transportation;

(8) the brand and the quantity of tobacco products;

(9) the price charged for the tobacco products, if applicable; and

(10) when the excise tax has been paid, the following phrase shall appear on the invoice: "North Carolina Tobacco Products Tax Paid."

(d) Invoices addressed in Paragraph (a) of this Rule shall be maintained for three years by all persons party to cigarette sales who are required to be licensed under Article 2A. All persons party to the sale must be issued identical invoices, and the invoices shall not be altered after issuance. If the invoice requires modification, a separate document must accompany the invoice describing the change to the invoice. This document must include the date it was prepared and must be delivered to and maintained by any other party to the sale.

(e) Notwithstanding Paragraph (a) of this Rule, a distributor shall comply with the invoice requirements for delivery sales in accordance with G.S. 105-113.4F.

History

  • Authority G.S. 105-113.4G; 105 113.10; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .0904 Record Requirements for Distributors {#sec-17-ncac-04c-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .0904}

Distributors maintaining records pursuant to G.S. 105-113.4G shall segregate records of cigarette sales that are exempt from the excise tax.

History

  • Authority G.S. 105-113.4G; 105-262
  • Eff. January 1, 2021.
17 NCAC 04C .1001 Return Unused Stamps: No Transfer {#sec-17-ncac-04c-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1001}

History

  • Status: repealed
  • Authority G.S. 105-113.20; 105-113.25; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04C .1002 REFUNDS ONLY TO licensed DISTRIBUTORS {#sec-17-ncac-04c-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1002}

(a) A distributor filing a refund claim pursuant to G.S. 105-113.21(b) shall file Form B-A-18.

(b) Form B-A-18 requires the following:

(1) the reporting period for the refund claim;

(2) information required by 17 NCAC 01C .0322(b);

(3) the distributor's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the distributor elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the distributor's state of domicile;

(7) designation of whether the form is an amended form;

(8) the number of tax-paid cigarettes, designated by packs, returned to the manufacturer;

(9) any discount previously allowed under G.S. 105-113.21(a1);

(10) the refund due;

(11) for the person authorized to legally bind the person required to file the form, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete; and

(12) an affidavit from the manufacturer stating the number of cigarettes returned to the manufacturer by the distributor requesting the refund.

(c) Only the licensed distributor who originally paid excise tax pursuant to G.S. 105-113.5 is eligible for the refund.

History

  • Authority G.S. 105-113.21; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .1003 Mutilated But Identifiable Stamps {#sec-17-ncac-04c-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1003}

History

  • Status: repealed
  • Authority G.S. 105-113.25; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .1004 Out-of-State Shipments: No Refund {#sec-17-ncac-04c-.1004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1004}

History

  • Status: repealed
  • Authority G.S. 105-113.25; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .1101 Dealers on Trains {#sec-17-ncac-04c-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1101}

History

  • Status: expired
  • Authority G.S. 105-113.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; January 1, 1994
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1102 Ocean-Going Vessels {#sec-17-ncac-04c-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1102}

Non-tax-paid cigarettes may be sold for use or consumption by or on ocean-going vessels which leave the continental United States and which ply the high seas in interstate or foreign commerce in the transport of freight or passengers for hire exclusively when delivered to an officer or agent of such vessel for use by or on such vessel accordingly. Receipt for delivery of such non-tax-paid cigarettes shall be signed for by an authorized officer or agent of such vessel, and such signed receipts shall be retained by the distributor for a period of three years; also, a copy of same shall be appended to the appropriate monthly tax report of the distributor. Only North Carolina tax-paid cigarettes may be sold by such vessels while in port or within the territorial limits of this state.

History

  • Authority G.S. 105-113.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .1201 Identification Requirement for Each Machine {#sec-17-ncac-04c-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1201}

(a) Distributors, wholesalers or retail dealers owning, leasing, furnishing or operating cigarette vending machines shall affix to each such machine in a conspicuous place an identification sticker or device, which shall show the name, address and telephone number of the operator owning and placing such machine on location. The owner of the business wherein such machine is located shall also be responsible for seeing that such vending machine is so identified.

(b) No cigarette dispensing machine shall be allowed to operate in this state that does not have affixed thereto the identification required under G.S. 105-113.17.

History

  • Authority G.S. 105-113.17; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .1202 Vending Machine Operators {#sec-17-ncac-04c-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1202}

History

  • Status: expired
  • Authority G.S. 105-65.1; 105-113.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1984
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1203 Distributors with Vending Machines {#sec-17-ncac-04c-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1203}

History

  • Status: repealed
  • Authority G.S. 105-113.18; 105-250.1; 105-113.37
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1984.
17 NCAC 04C .1204 Display Stamped Cigarettes in Machines {#sec-17-ncac-04c-.1204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1204}

History

  • Status: repealed
  • Authority G.S. 105-113.22; 105-113.28; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04C .1301 Application or Renewal Requirements for Wholesale Dealer's or Retail Dealer's License; Duty to Update {#sec-17-ncac-04c-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1301}

(a) A wholesale dealer or retail dealer obtaining, renewing, or updating a license pursuant to G.S. 105-113.36 shall use Form B-A-2 as set forth in Rule .0104 of this Subchapter.

(b) A wholesale dealer or retail dealer shall notify the Department of any changes to the information previously provided on the Form B-A-2 by submitting a revised Form B-A-2. A wholesale dealer or retail dealer shall notify the Department at least 30 days before changing the physical location where non-tax-paid tobacco products are manufactured, received, or stored. A wholesale dealer or retail dealer shall notify the Department of all other changes previously provided on Form B-A-2 within 30 days of the change.

(c) A wholesale dealer or retail dealer obtaining a new license or renewing an expired license shall remit the tax required by G.S. 105-113.36 with Form B-A-2.

(d) A wholesale dealer or retail dealer obtaining a new license shall include a bond or an irrevocable letter of credit pursuant to G.S. 105-113.38.

(e) A wholesale dealer or retail dealer shall notify the manufacturers from whom other tobacco products are purchased or received when the Department issues it a wholesale dealer's license or retail dealer's license or when there are changes to its license.

(f) A wholesale dealer or retail dealer shall submit Form B-A-2 for each place of business as defined by G.S. 105-113.36.

(g) A wholesale dealer who is also a retail dealer is only subject to the license tax under G.S. 105-113.36(a)(1) and is not required to remit the license tax for its retail dealer activity.

History

  • Authority 105-113.36; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Readopted Eff. January 1,2021.
17 NCAC 04C .1401 Invoice Requirement {#sec-17-ncac-04c-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1401}

History

  • Status: repealed
  • Authority G.S. 105-113.35; 105-113.37; 105 262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Repealed Eff. January 1, 2021.
17 NCAC 04C .1402 Sales to Licensed Dealers Only {#sec-17-ncac-04c-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1402}

History

  • Status: repealed
  • Authority G.S. 105-113.35; 105-113.37; 105 262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Repealed Eff. January 1, 2021.
17 NCAC 04C .1403 Manufacturers Acting as Retailer {#sec-17-ncac-04c-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1403}

History

  • Status: repealed
  • Authority G.S. 105-113.35; 105-113.37; 105 262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Repealed Eff. January 1, 2021.
17 NCAC 04C .1501 Primary Liability {#sec-17-ncac-04c-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1501}

History

  • Status: expired
  • Authority G.S. 105-113.35; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1601 Exempt Sales Limited to Armed Forces and Their Dependents {#sec-17-ncac-04c-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1601}

Other tobacco products sold to the Federal Government and its instrumentalities, such as the Armed Forces Exchange Services, are exempt from the excise tax. However, sales of other tobacco products by such services MUST BE LIMITED to members of the armed forces and their dependents who hold identification cards entitling them to make purchases through armed forces exchange services.

History

  • Authority G.S. 105-113.35; 105-262
  • Eff. June 1, 1992
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .1602 Deliveries to Armed Forces Exchange Services {#sec-17-ncac-04c-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1602}

Whenever tax exempt deliveries of other tobacco products are made by dealers to armed forces exchange services, the dealer must require a duly receipted invoice or copy thereof from the governmental agent designated to accept delivery.

History

  • Authority G.S. 105-113.35; 105-262
  • Eff. June 1, 1992
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .1603 Sales of Other Tobacco Products: by Others: Not Exempt {#sec-17-ncac-04c-.1603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1603}

If a person engages in the sale of any other tobacco products on a military reservation, regardless of the fact that he may have a contract with the Federal Government, whereby the Federal Government will receive a commission, flat fee or some other type of compensation on such sales, same does not exempt the sale of such products from the excise tax. In such instances, such sales would not be made by the Federal Government or an instrumentality thereof. Instead, all such sales are subject to the excise tax.

History

  • Authority G.S. 105-113.35; 105-262
  • Eff. June 1, 1992
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.
17 NCAC 04C .1701 Must Sell as Designated {#sec-17-ncac-04c-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1701}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1702 No Delayed or Deferred Tax Payment Allowed {#sec-17-ncac-04c-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1702}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1703 Prior Written Notification Required from Nc Customers {#sec-17-ncac-04c-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1703}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1704 Invoicing Requirements {#sec-17-ncac-04c-.1704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1704}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1705 Reporting Requirements {#sec-17-ncac-04c-.1705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1705}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1706 Original Seller Not Liable for Tax {#sec-17-ncac-04c-.1706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1706}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1707 Penalties for Improper Handling of Designated Product {#sec-17-ncac-04c-.1707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1707}

History

  • Status: expired
  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018
  • Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .1801 Monthly Report for Wholesale Dealers and Retail Dealers {#sec-17-ncac-04c-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1801}

(a) Wholesale dealers and retail dealers filing a report pursuant to G.S. 105-113.37 for other tobacco products, except vapor products, shall file Form B-A-101 and Form B-A-7. The requirements of B-A-7 are provided in 17 NCAC 04C .0901(g) through (i).

(b) Form B-A-101 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the wholesale dealer or retail dealer's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the wholesale dealer or retail dealer elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the wholesale dealer's or retail dealer's state of domicile;

(7) designation of whether the form is an amended form;

(8) the cost price of other tobacco products, except vapor products, subject to the excise tax under G.S. 105-113.35(a), sold or purchased during the reporting period, with a copy of an invoice or equivalent information for each sale or purchase;

(9) the cost price of other tobacco products, except vapor products, sold or purchased during the reporting period that were sold outside the State, with a copy of an invoice or equivalent information for each sale or purchase;

(10) the cost price of other tobacco products, except vapor products, sold or purchased during the reporting period that were sold to the federal government, with a copy of an invoice or equivalent information for each sale or purchase;

(11) the cost price of other tobacco products, except vapor products, sold or purchased during the reporting period that were exempt or subject to an excise tax reduction under G.S. 105-113.4E;

(12) any discount allowed under G.S. 105-113.39;

(13) the total excise tax due;

(14) penalty and interest due on tobacco products, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(15) total payment due; and

(16) for the person authorized to legally bind the person required to file the form, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete.

(c) Wholesale dealers and retail dealers filing a report pursuant to G.S. 105-113.37 for vapor products shall file Form B-A-102.

(d) Form B-A-102 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the wholesale dealer or retail dealer's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the wholesale dealer and retail dealer elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the wholesale dealer's or retail dealer's state of domicile;

(7) designation of whether the form is an amended form;

(8) the number of milliliters of vapor products sold or purchased during the reporting period, with a copy of an invoice or equivalent information for each sale or purchase;

(9) the number of milliliters of vapor products sold or purchased during the reporting period that were sold outside the State, with a copy of an invoice or equivalent information for each sale or purchase;

(10) the number of milliliters of vapor products sold or purchased during the reporting period that were sold to the federal government with a copy of an invoice or equivalent information for each sale or purchase;

(11) the number of milliliters of vapor products sold or purchased during the reporting period that were exempt or subject to an excise tax reduction under G.S. 105-113.4E;

(12) the total vapor products tax due;

(13) penalty and interest due on tobacco products, if any, in accordance with G.S. 105-236 and G.S. 105-241.21;

(14) the total payment due; and

(15) for the person authorized to legally bind the person required to file the form, his or her:

(A) signature;

(B) job title;

(C) date of signature; and

(D) affirmation that the form is accurate and complete.

(e) Invoices or equivalent information provided in accordance with Paragraphs (b) and (d) of this Rule shall contain the information required in Rule .0903(c) of this Subchapter.

(f) Wholesale dealers and retail dealers required to file Form B-A-101 shall file the form even if no other tobacco products, except vapor products, were sold, shipped, delivered, or otherwise disposed of during the reporting period. Wholesale dealers and retail dealers required to file Form B-A-102 shall file the form even if no vapor products were sold, shipped, delivered, or otherwise disposed of during the reporting period.

History

  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Amended Eff. July 1, 2000
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .1802 INVOICING REQUIREMENTS for WHOLESALE DEALERS AND RETAIL DEALERS {#sec-17-ncac-04c-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1802}

(a) Except for sales to consumers, where other record keeping requirements apply, a wholesale dealer or retail dealer shall maintain an invoice for every other tobacco product that it sells, ships, or delivers in this State or outside this State. A wholesale dealer or retail dealer shall also maintain an invoice when it transfers other tobacco products to other places of business operated or caused to be operated by the wholesale dealer or retail dealer.

(b) A wholesale dealer or retail dealer shall forward to the Department copies of invoices of other tobacco product sales or transfers required by Paragraph (a) of this Rule, or equivalent information, monthly.

(c) Invoices shall contain the information required in Rule .0903(c) of this Subchapter.

(d) Invoices addressed in Paragraph (a) of this Rule shall be maintained for three years by all persons party to the sale of other tobacco products who are required to be licensed under Article 2A. All parties to the sale must be issued identical invoices, and the invoices shall not be altered after issuance. If the invoice requires modification, a separate document must accompany the invoice describing the change to the invoice. This document must include the date it was prepared and must be delivered to and maintained by any other party to the sale.

(e) Notwithstanding Paragraph (a) of this Rule, a wholesale dealer or retail dealer shall comply with the invoice requirements for delivery sales in accordance with G.S. 105-113.4F.

History

  • Authority G.S. 105-113.37; 105-262
  • Eff. June 1, 1992
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .1803 Records Requirements for Wholesale Dealers and Retail Dealers {#sec-17-ncac-04c-.1803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1803}

Wholesale dealers and retail dealers maintaining records pursuant to G.S. 105-113.4G shall segregate records of other tobacco product sales that are exempt from the excise tax.

History

  • Authority G.S. 105-113.4G; 105-262
  • Eff. June 1, 1992
  • Readopted Eff. January 1, 2021.
17 NCAC 04C .1901 Identification and Location Required {#sec-17-ncac-04c-.1901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .1901}

History

  • Status: expired
  • Authority G.S. 105-65.1; 105-113.17; 105-262
  • Eff. June 1, 1992
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04C .2001 Definitions {#sec-17-ncac-04c-.2001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2001}

(a) Certifying Manufacturer – Any manufacturer of vapor products or consumable products, as those terms are defined in G.S. 14-313(a), that submits an initial certification or annual certification renewal to the Secretary as required in G.S. 143B-245.11.

(b) Directory – A public listing on the Department's website, www.ncdor.gov, of certifying manufacturers whose initial certification or annual certification renewal have been submitted and approved by the Secretary.

(c) Initial Certification Fee – The initial certification fee of two thousand dollars ($2,000) as set by G.S. 143B-245.11(b)(2). The initial certification fee is per certifying manufacturer and is not based on the number of vapor products or consumable products submitted by the certifying manufacturer to the Department.

(d) Product Offered for Sale – Each unique vapor product name, consumable product name, or brand name along with the product code or stock-keeping unit (SKU) constitutes a separate product offered for sale in this State.

(e) Annual Renewal Fee – The annual certification renewal fee five hundred dollars ($500.00) as set by G.S. 143B-245.11(b)(2). The annual renewal fee is per certifying manufacturer and is not based on the number of vapor products or consumable products submitted by the certifying manufacturer to the Department.

(f) Vapor Product – As defined in G.S. 14-313(a)(5), shall apply to the manufacturer certification of vapor products and consumable products and the directory of vapor products and consumable products. The definition of vapor product found in G.S. 105-113.4(13a) shall not apply to the administration of the manufacturer certification and directory.

History

  • Authority G.S. 143B-245.16
  • Eff. March 1, 2025.
17 NCAC 04C .2002 Directory {#sec-17-ncac-04c-.2002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2002}

(a) Pursuant to G.S. 143B-245.12, beginning May 1, 2025, and on the first of each month thereafter, the Department shall post to its website, www.ncdor.gov, a directory of certifying manufacturers. The directory shall include the certifying manufacturer's name, along with a listing of the certified and approved products, to include vapor product names, consumable product names, brand names, type or category of products, and flavor of products.

(b) Only those products appearing on the directory shall be products offered for sale in this State. All other products not appearing on the directory are prohibited from retail sale in this State.

(c) The Department, within each monthly publication of the directory, shall separately list additions or removals of certifying manufacturers or their vapor products or consumable products for that month.

History

  • Authority G.S. 143B-245.12; 143B-245.16
  • Eff. March 1, 2025.
17 NCAC 04C .2003 Certification {#sec-17-ncac-04c-.2003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2003}

(a) Initial Certification Application - Beginning March 1, 2025, each certifying manufacturer shall electronically submit to the Department an initial certification application. The certifying manufacturer shall also electronically submit to the Department the initial certification fee at the time a certifying manufacturer submits the initial certification application.

(1) Manufacturers of vapor products or consumable products, offered for sale in this State prior to March 1, 2025, shall submit the initial certification application and initial certification fee by April 15, 2025.

(2) Manufacturers of vapor products or consumable products, who intend to offer products for sale in this State after March 1, 2025, shall submit the initial certification application and initial certification fee prior to shipping any vapor products or consumable products to a retailer, distributor, or wholesaler in this State for the purpose of making retail sales.

(b) The initial certification application and initial certification fee shall be completed through the Department's website at the following link: https://www.ncdor.gov/taxes-forms/tobacco-products-tax.

(c) The initial certification application shall include the following information:

(1) the manufacturer's legal business name or assumed name for sole proprietors, business mailing address, daytime telephone number, fax number, and email address;

(2) federal employer identification number (FEIN) or social security number for proprietorships;

(3) a contact person, including that person's legal name, telephone number, fax number, and e-mail address.

(4) a designation of whether the manufacturer is requesting an initial certification or updating information to a previously submitted application;

(5) the seven-digit Secretary of State identification number assigned by the North Carolina Secretary of State when the manufacturer registered its business entity to do business in the State.

(6) the name, address, telephone number, fax number, and email address of a registered agent as required in Rule .2006 of this Section;

(7) a manufacturer located outside of the United States shall list the importers of any of the manufacturer's products to be sold in this State, as well as the name, address, telephone number, fax number, and email address of the importers registered agent.

(8) a list of each vapor product or consumable product that is sold in this State to include the brand name, category (e.g., e-liquid, power unit, device, e-liquid cartridge, e-liquid pod, disposable), product name, product code or stock-keeping unit (SKU), and flavor; and

(9) the Food and Drug Administration (FDA) tracking number and order date for each vapor product and consumable product offered by the manufacturer, and shall upload a copy of:

(A) the marketing granted order issued by the FDA pursuant to 21 U.S.C. 387j;

(B) the acceptance letter issued by the FDA pursuant to 21 U.S.C. 387j for a Timely Filed Premarket Tobacco Product Application; or

(C) a document issued by the FDA or by a court confirming that the premarket tobacco product application has received a denial order that is not yet in effect and remains stayed or rescinded by FDA or vacated by a court; and

(10) the total certification fee due and remitted.

(d) Failure to submit the required information for the initial certification application or the initial certification fee will result in a denial of the application and exclusion from the vapor product and consumable product directory, pursuant to G.S. 143B-245.12(b). If an initial certification application is denied pursuant to a provision of G.S. 143B-245.12(b), the certifying manufacturer shall electronically resubmit to the Department a new initial certification application and initial certification fee.

(e) Failure to submit the initial certification application or initial certification fee to the Department 15- days prior to the first of each month, when the Department makes the vapor product and consumable product directory available for public inspection on the Department's website, will result in a manufacturer's products offered for sale to be prohibited from retail sale in this State, pursuant to G.S. 143B-245.13 until the manufacturer becomes certified.

History

  • Authority G.S. 143B-245.11; 143B-245.12; 143B-245.13; 143B-245.16
  • Eff. March 1, 2025.
17 NCAC 04C .2004 Annual Certification Renewal {#sec-17-ncac-04c-.2004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2004}

(a) Beginning January 1, and not later than March 1, of each subsequent year, certifying manufacturers of vapor products shall electronically submit to the Department an annual renewal application. The certifying manufacturer shall also electronically submit to the Department the annual renewal fee at the time a certifying manufacturer submits the annual renewal application.

(b) The annual certification renewal application and annual renewal fee shall be completed through the Department's website at the following link: www.ncdor.gov.

(c) The annual certification renewal application shall include the following information:

(1) the manufacturer's legal business name or assumed name for sole proprietors, business mailing address, daytime telephone number, fax number, and email address;

(2) federal employer identification number (FEIN) or social security number for proprietorships;

(3) a contact person, including that person's legal name, telephone number, fax number, and e-mail address;

(4) a designation of whether the manufacturer is requesting a renewal certification or updating information to a previously submitted application;

(5) the seven-digit Secretary of State identification number assigned by the North Carolina Secretary of State when the manufacturer registered its business entity to do business in the State;

(6) the name, address, telephone number, fax number, and email address of the registered agent as required in Rule .2006 of this Section;

(7) a manufacturer located outside of the United States shall list the importers of any of the manufacturer's products to be sold in this State, as well as the name, address, telephone number, fax number, and email address of the importers registered agent;

(8) a list of each vapor product or consumable product that is sold in this State to include the brand name, category (e.g., e-liquid, power unit, device, e-liquid cartridge, e-liquid pod, disposable), product name, product code or stock-keeping unit (SKU), and flavor; and

(9) the Food and Drug Administration (FDA) tracking number and order date for each vapor product and consumable product offered by the manufacturer, and shall upload a copy of:

(A) the marketing granted order issued by the FDA pursuant to 21 U.S.C. 387j;

(B) the acceptance letter issued by the FDA pursuant to 21 U.S.C. 387j for a Timely Filed Premarket Tobacco Product Application; or

(C) a document issued by the FDA or by a court confirming that the premarket tobacco product application has received a denial order that is not yet in effect and remains stayed or rescinded by FDA or vacated by a court; and

(10) the total certification fee due and remitted.

(d) The certifying manufacturer shall submit the annual renewal application and annual renewal fee to the Department during the annual renewal period to be timely. Failure of a certifying manufacturer to renew its certification or remit the annual renewal fee with the Department shall result in the expiration of the manufacturer's certification and exclusion from the vapor product and consumable product directory, pursuant to G.S. 143B-245.12(b).

(e) If a certifying manufacturer's certification expires, the certifying manufacturer shall electronically submit to the Department a new initial certification application and initial certification fee as set out in Rule .2003 of this Section, to be recertified.

History

  • Authority G.S. 143B-245.11; 143B-245.12; 143B-245.13; 143B-245.16
  • Eff. March 1, 2025.
17 NCAC 04C .2005 Material Changes to Certification {#sec-17-ncac-04c-.2005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2005}

(a) Pursuant to G.S. 143B-245.11(e), certifying manufacturers shall notify the Department of any material change to the certification. A material change is any change in the criteria found under G.S. 143B-245.11(a), G.S. 143B-245.11(c), or a change as described in G.S.143B-245.11(e). Certifying manufacturers shall electronically submit the changes to the Department through their original initial certification application. There is no fee to update a certification. Certifying manufacturers shall notify the Department not more than 30 days after any material change to the certification.

(b) Failure to notify the Department of a material change to a certification may result in removal of the certifying manufacturer or its vapor products or consumable products from the directory.

History

  • Authority G.S. 143B-245.11; 143B-245.12; 143B-245.16
  • Eff. March 1, 2025.
17 NCAC 04C .2006 Registered Agent {#sec-17-ncac-04c-.2006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04C .2006}

(a) Pursuant to G.S. 143B-245.14, a manufacturer shall appoint a registered agent in this State for service of process. This applies to a manufacturer that is a sole proprietor in this State, an out-of-state business not required to register with the North Carolina Secretary of State to do business in this State, or a manufacturer located outside of the United States.

(b) A manufacturer located outside of the United States shall require its importers of any of its vapor products or consumable products, to be sold in this State, to appoint a registered agent.

(c) Certifying manufacturers shall notify the Department of the name, address, telephone number, fax number, and email address of their registered agent through the electronic initial certification application and annual certification renewal.

History

  • Authority G.S. 143B-245.14; 143B-245.16
  • Eff. March 1, 2025.

Subchapter D

17 NCAC 04D .0101 General Definitions {#sec-17-ncac-04d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0101}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0102 Product Definitions {#sec-17-ncac-04d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0102}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0201 Instate Distributors {#sec-17-ncac-04d-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0201}

History

  • Status: repealed
  • Authority G.S. 105-113.50; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0202 Out-of-State Distributors {#sec-17-ncac-04d-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0202}

History

  • Status: repealed
  • Authority G.S. 105-113.50; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0203 Retail Dealers {#sec-17-ncac-04d-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0203}

History

  • Status: repealed
  • Authority G.S. 105-113.50; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0204 General License Provisions {#sec-17-ncac-04d-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0204}

History

  • Status: repealed
  • Authority G.S. 105-113.50; 105-262
  • Eff. February 1, 1976.
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0301 General Liability {#sec-17-ncac-04d-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0301}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0302 Bottled (closed Container) Soft Drink Rate {#sec-17-ncac-04d-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0302}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0303 Liquid Base Rate Illustrated {#sec-17-ncac-04d-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0303}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0304 Powder Rate {#sec-17-ncac-04d-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0304}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0305 Products Not Used in Manufacturing Process {#sec-17-ncac-04d-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0305}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.46; 105-113.57; 105-113.58; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 1, 1991
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0401 Domestic Use Versus Commercial Use {#sec-17-ncac-04d-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0401}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.45; 105-113.46; 105-113.47; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0402 Representative List {#sec-17-ncac-04d-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0402}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.45; 105-113.46; 105-113.47; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0403 Representative List of Syrups and Bases {#sec-17-ncac-04d-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0403}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0404 Representative List of Powder Bases {#sec-17-ncac-04d-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0404}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0501 Federal Government {#sec-17-ncac-04d-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0501}

History

  • Status: repealed
  • Authority G.S. 105-113.46; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0502 Milk {#sec-17-ncac-04d-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0502}

History

  • Status: repealed
  • Authority G.S. 105-113.46; 105-113.47; 105-113.49; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0503 Fruit and Vegetable Juice {#sec-17-ncac-04d-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0503}

History

  • Status: repealed
  • Authority G.S. 105-113.46; 105-113.47; 105-113.49; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0504 Coffee and Tea {#sec-17-ncac-04d-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0504}

History

  • Status: repealed
  • Authority G.S. 105-113.46; 105-113.47; 105-113.49; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0505 Application for Exemption Required {#sec-17-ncac-04d-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0505}

History

  • Status: repealed
  • Authority G.S. 105-113.47; 105-113.51; 105-113.58; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0506 Exempt Sales Records {#sec-17-ncac-04d-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0506}

History

  • Status: repealed
  • Authority G.S. 105-113.47; 105-113.51; 105-113.58; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0507 Exemption of Concentrated Juices Determined {#sec-17-ncac-04d-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0507}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.47; 105-113.63
  • Eff. July 1, 1984
  • Amended Eff. April 1, 1986
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0508 Natural Products Exemption Determined {#sec-17-ncac-04d-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0508}

History

  • Status: repealed
  • Authority G.S. 105-113.46; 105-113.47; 105-262
  • Eff. October 1, 1991
  • Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0509 Designation of Exempt Sales {#sec-17-ncac-04d-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0509}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-262
  • Eff. October 1, 1991
  • Amended Eff. January 1, 1994
  • Repealed Eff. March 1, 1995.
17 NCAC 04D .0601 Liability {#sec-17-ncac-04d-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0601}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0602 Taxpaid Stamps {#sec-17-ncac-04d-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0602}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0603 Taxpaid Crowns {#sec-17-ncac-04d-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0603}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0604 Affixing of Crowns and Stamps {#sec-17-ncac-04d-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0604}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0605 Taxpaid Imprint Stamp {#sec-17-ncac-04d-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0605}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0606 Prompt Mail Service {#sec-17-ncac-04d-.0606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0606}

History

  • Status: repealed
  • Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0607 Taxable Transactions {#sec-17-ncac-04d-.0607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0607}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0608 Control of Tax Exempt Transactions {#sec-17-ncac-04d-.0608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0608}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.48; 105-113.57; 105-113.63; 105-113.66
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0609 Provision for Refund {#sec-17-ncac-04d-.0609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0609}

History

  • Status: repealed
  • Authority G.S. 105-113.56
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0610 Only North Carolina Taxpaid Indicia Allowed {#sec-17-ncac-04d-.0610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0610}

History

  • Status: repealed
  • Authority G.S. 105-113.63; 105-262
  • Eff. July 1, 1984
  • Amended Eff. January 1, 1994; October 1, 1991
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0701 Applicable to Bottled Drinks {#sec-17-ncac-04d-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0701}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 1-5-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0702 Liability Requirement {#sec-17-ncac-04d-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0702}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 1-5-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0703 Who Qualifies {#sec-17-ncac-04d-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0703}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0704 Common Carrier Shipments {#sec-17-ncac-04d-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0704}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.63; 105-113.56A
  • Eff. February 1, 1976
  • Repealed Eff. June 11, 1977.
17 NCAC 04D .0705 Continuous Use of Method {#sec-17-ncac-04d-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0705}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.63; 105-113.56A
  • Eff. February 1, 1976
  • Repealed Eff. June 11, 1977.
17 NCAC 04D .0706 Reduced Rate Under Alternate Method {#sec-17-ncac-04d-.0706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0706}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0707 Method Required on Invoice {#sec-17-ncac-04d-.0707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0707}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0708 Reporting System Provided Distributors {#sec-17-ncac-04d-.0708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0708}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981; June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0709 Credit Procedure for Tax Exempt Sales {#sec-17-ncac-04d-.0709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0709}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. June 11, 1977.
17 NCAC 04D .0710 No Retailer Qualifies {#sec-17-ncac-04d-.0710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0710}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0711 Bond Requirement {#sec-17-ncac-04d-.0711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0711}

History

  • Status: repealed
  • Authority G.S. 105-113.56A; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0801 Notification Requirement of Method Elected {#sec-17-ncac-04d-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0801}

History

  • Status: repealed
  • Authority G.S. 105-113.56B; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0802 Procedure for Optional Methods {#sec-17-ncac-04d-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0802}

History

  • Status: repealed
  • Authority G.S. 105-113.56B; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0803 No Discount Allowed {#sec-17-ncac-04d-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0803}

History

  • Status: repealed
  • Authority G.S. 105-113.56B; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0804 Taxable Transactions {#sec-17-ncac-04d-.0804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0804}

History

  • Status: repealed
  • Authority G.S. 105-133.51; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0805 Control of Tax Exempt Transactions {#sec-17-ncac-04d-.0805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0805}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.48; 105-113.56B; 105-113.57; 105-113.63; 105-113-.66
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0806 Continuous Use of Method {#sec-17-ncac-04d-.0806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0806}

History

  • Status: repealed
  • Authority G.S. 105-113.45; 105-113.48; 105-113.56B; 105-113.57; 105-113.63; 105-113-.66
  • Eff. February 1, 1976
  • Amended Eff. June 11, 1977
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0807 No Retailer Qualifies {#sec-17-ncac-04d-.0807 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0807}

History

  • Status: repealed
  • Authority G.S. 105-113.56B; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0808 Bond Requirement {#sec-17-ncac-04d-.0808 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0808}

History

  • Status: repealed
  • Authority G.S. 105-113.56B; 105-113.63
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0901 Report by Distributor or Wholesaler {#sec-17-ncac-04d-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0901}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.52; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0902 Report by Retailer {#sec-17-ncac-04d-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0902}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.52; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0903 Report by Dealer on Trains {#sec-17-ncac-04d-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0903}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.52; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0904 Report by Crown Manufacturers {#sec-17-ncac-04d-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0904}

History

  • Status: repealed
  • Authority G.S. 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0905 Report by Imprint Manufacturers {#sec-17-ncac-04d-.0905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0905}

History

  • Status: repealed
  • Authority G.S. 105-113.52; 105-113.54; 105-113.63
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1991.
17 NCAC 04D .0906 Failure to File Timely Reports {#sec-17-ncac-04d-.0906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0906}

History

  • Status: repealed
  • Authority G.S. 105-113.63; 105-236
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04D .0907 Discount for Timely Filing and Payment {#sec-17-ncac-04d-.0907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0907}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.52; 105-113.58; 105-262
  • Eff. October 1, 1991
  • Amended Eff. March 1, 1995; November 1, 1991
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0908 Invoicing Requirements {#sec-17-ncac-04d-.0908 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0908}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.52; 105-113.58; 105-262
  • Eff. October 1, 1991
  • Amended Eff. March 1, 1995; November 1, 1991
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .0909 Bond Requirements {#sec-17-ncac-04d-.0909 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .0909}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-113.53; 105-262
  • Eff. October 1, 1991
  • Repealed Eff. January 1, 1994.
17 NCAC 04D .1001 Liability Under G.s. 105-113.51(a) {#sec-17-ncac-04d-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .1001}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-262
  • Eff. October 1, 1991
  • Amended Eff. March 1, 1995; January 1, 1994
  • Repealed Eff. July 1, 1999.
17 NCAC 04D .1002 Secondary Liability {#sec-17-ncac-04d-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .1002}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-262
  • Eff. October 1, 1991
  • Repealed Eff. January 1, 1994.
17 NCAC 04D .1003 Liability Under G.s. 105-113.51(b) - Soft Drink Certificate of Liability {#sec-17-ncac-04d-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04D .1003}

History

  • Status: repealed
  • Authority G.S. 105-113.51; 105-262
  • Eff. March 1, 1995
  • Repealed Eff. July 1, 1999.

Subchapter E

17 NCAC 04E .0101 Permit Required to Obtain License {#sec-17-ncac-04e-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0101}

History

  • Status: repealed
  • Authority G.S. 105-113.69; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0102 Application for License {#sec-17-ncac-04e-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0102}

History

  • Status: repealed
  • Authority G.S. 105-113.70 through 105-113.79; 105-113.89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 04E .0103 penalty {#sec-17-ncac-04e-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0103}

History

  • Status: repealed
  • Authority G.S. 105-113.70 through 105-113.79; 105-113.89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 04E .0104 License Application of Partnership {#sec-17-ncac-04e-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0104}

History

  • Status: repealed
  • Authority G.S. 105-113.99; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0105 Salesman for Proprietorship Operation {#sec-17-ncac-04e-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0105}

History

  • Status: repealed
  • Authority G.S. 105-113.74; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1984
  • Repealed Eff. July 1, 1990.
17 NCAC 04E .0106 License Not Transferable {#sec-17-ncac-04e-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0106}

History

  • Status: repealed
  • Authority G.S. 105-113.99; 105-113.100; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0201 Filing of monthly reports {#sec-17-ncac-04e-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0201}

History

  • Status: repealed
  • Authority G.S. 105-113.76; 105-113.80 through 105-113.83; 105-113.84; 105-113.89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 04E .0202 examiner's report {#sec-17-ncac-04e-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0202}

History

  • Status: repealed
  • Authority G.S. 105-113.76; 105-113.80 through 105-113.83; 105-113.84; 105-113.89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 04E .0203 separate reports for wines {#sec-17-ncac-04e-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0203}

History

  • Status: repealed
  • Authority G.S. 105-113.76; 105-113.80 through 105-113.83; 105-113.84; 105-113.89; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 04E .0204 Out-of-State Shipments Reporting {#sec-17-ncac-04e-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0204}

(a) For all out-of-state shipments, resident wholesalers and importers shall maintain invoices, and if using a common carrier for shipment, bills of lading.

(b) If delivered by using wholesaler's or importer's own mode of transportation, the wholesale or importer shall maintain the name, signature, and address of the person receiving malt beverages or wine from the wholesaler or importer.

History

  • Authority G.S. 105-113.81; 105-113.88; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2021.
17 NCAC 04E .0205 Major Disaster Reporting {#sec-17-ncac-04e-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0205}

(a) To claim a major disaster exemption pursuant to G.S. 105 -113.81(a), wholesalers and importers of malt beverages or wine must submit Form B-C-750 to the Department. If the wholesaler or importer meets the requirements of G.S. 105-113.81(a) and is therefore qualified to take the exemption, the Department will return Form B-C-750 verifying that an exemption can be claimed. If verified by the Department, the wholesalers or importers shall include Form B-C-750 with the monthly report filed pursuant to G.S. 105-113.83.

(b) Form B-C-750 requires the following:

(1) the reporting period for the report;

(2) information required by 17 NCAC 01C .0322(b);

(3) the wholesaler or importer's legal name and mailing address;

(4) the trade name or doing-business-as name, if applicable;

(5) if the wholesaler or importer elects to designate a contact person, the identity of a contact person, including his or her legal name, phone number, and fax number;

(6) the type of product subject to the major disaster;

(7) the brand name of the product subject to the major disaster;

(8) the amount of malt beverages or wine subject to the major disaster; and

(9) documentation to support that a major disaster occurred.

(c) Several small disasters cannot be accumulated and then classified as a major disaster. A major disaster shall be classified as only one event when the loss occurs, and not an accumulation of events. Any missing beverage inventory that cannot be classified as a major disaster shall be considered as malt beverage or wine sold and subject to the excise tax.

(d) Resident wholesalers or importers cannot claim an exemption or deduction for losses in their inventory unless the losses qualify for the exemption under G.S. 105-113.81(a).

History

  • Authority G.S. 105-113.81; 105-113.83; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; October 30, 1981
  • Readopted Eff. January 1, 2021.
17 NCAC 04E .0206 Wholesaler Buying from Wholesaler {#sec-17-ncac-04e-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0206}

History

  • Status: repealed
  • Authority G.S. 105-113.83; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 2021.
17 NCAC 04E .0207 Nonresident Beer Shipments {#sec-17-ncac-04e-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0207}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.89; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. April 1, 1986.
17 NCAC 04E .0208 Nonresident Wine Shipments {#sec-17-ncac-04e-.0208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0208}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.89; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1981
  • Repealed Eff. April 1, 1986.
17 NCAC 04E .0209 Beer or Wine to Employees and Guests {#sec-17-ncac-04e-.0209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0209}

History

  • Status: repealed
  • Authority G.S. 105-113.81; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; April 1, 1986; July 1, 1984
  • Repealed Eff. January 1, 1994.
17 NCAC 04E .0210 Identical Tax Upon Domestic and Non-Domestic Wines {#sec-17-ncac-04e-.0210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0210}

History

  • Status: repealed
  • Authority G.S. 105-113.80; 105-262
  • Eff. February 1, 1985
  • Repealed Eff. January 1, 1994.
17 NCAC 04E .0301 Spoilage or Destruction of Nontaxpaid Beer or Wine {#sec-17-ncac-04e-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0301}

History

  • Status: repealed
  • Authority G.S. 105-113.85; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981
  • Repealed Eff. January 1, 2021.
17 NCAC 04E .0302 sPOILAGE OF TAXPAID BEER OR WINE {#sec-17-ncac-04e-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0302}

History

  • Status: repealed
  • Authority G.S. 105-113.85; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981
  • Repealed Eff. January 1, 2021.
17 NCAC 04E .0303 Destruction of Malt Beverages or Wine When in Transit {#sec-17-ncac-04e-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0303}

Non-tax-paid malt beverages and wine that are destroyed while in the possession of a common carrier who is transporting these alcoholic beverages from the brewery or winery to the resident wholesaler or resident importer shall not be considered part of the taxable inventory of the resident wholesaler or resident importer.

History

  • Authority G.S. 105-113.83; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2021.
17 NCAC 04E .0304 Destruction When Property of Resident {#sec-17-ncac-04e-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0304}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0401 Insignia for Military Use Only Required {#sec-17-ncac-04e-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0401}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0402 Accounting for Beer and Wine Sales to Military {#sec-17-ncac-04e-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0402}

History

  • Status: repealed
  • Authority G.S. 105-113.81; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1986; January 1, 1982
  • Repealed Eff. January 1, 1994.
17 NCAC 04E .0403 Segregation of Military from Civilian {#sec-17-ncac-04e-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0403}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 04E .0501 Exemption from Tax {#sec-17-ncac-04e-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0501}

History

  • Status: repealed
  • Authority G.S. 105-113.81; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 04E .0502 receipts FOR MALT BEVERAGES AND WINE delivered to oceangoing vessels {#sec-17-ncac-04e-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0502}

Receipt for delivery of non-tax-paid malt beverages and wine to oceangoing vessels shall be signed for by an authorized officer or agent of the vessel. The signed receipts must be retained by the wholesaler or importer for a period of three years.

History

  • Authority G.S. 105-113.81; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2021.
17 NCAC 04E .0601 BOND OR IRREVOCABLE LETTER OF CREDIT REQUIRED OF wholesalers AND importers OF malt beverages or wine {#sec-17-ncac-04e-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0601}

(a) A bond submitted to the Department pursuant to G.S. 105-113.86 shall be filed on Form B-C-790. Form B-C-790 requires the following:

(1) the bond number;

(2) the principal's legal name;

(3) the surety's name;

(4) the written value of bond amount;

(5) the numeric value of bond amount;

(6) the bond effective date;

(7) the date the bond is executed;

(8) the authorization, printed name, and signature of the Attorney-in-Fact acting on behalf of the surety in accordance with the following:

(A) surety shall affix its seal to the form;

(B) surety shall include with the form a power of attorney authorizing the Attorney-in-Fact to sign on behalf of the surety; and

(C) surety shall prepare the power of attorney on the surety's own form executed under the surety's seal. If the power of attorney submitted with the form is other than a manually signed original, it shall be accompanied by a certification from the surety that the power of attorney is valid; and

(9) the authorization, printed name, signature, and title of the person authorized to legally bind the principal in accordance with the following:

(A) if the principal has a seal, the principal shall affix its seal to the form;

(B) if the principal does not have a seal, the person signing the form shall have his or her signature notarized on the form; and

(C) the principal shall include documentation (such as the principal's bylaws, operating agreement, or resolution) showing that the person signing the form has the authority to bind the principal.

(b) An irrevocable letter of credit submitted to the Department pursuant to G.S. 105-113.86 shall be issued on the financial institution's letterhead and include the following:

(1) the irrevocable letter of credit number;

(2) the North Carolina Department of Revenue designated as the beneficiary;

(3) the principal name and address;

(4) the irrevocable letter of credit is issued for alcoholic beverage taxes imposed under G.S. 105-113.80;

(5) the coverage period, including effective and expiration dates;

(6) the liability release date, which shall be three years after the expiration date;

(7) the credit amount;

(8) the issuing financial institution's name, address, telephone number, and fax number; and

(9) the signature, printed name, and title of authorized person issuing the irrevocable letter of credit on behalf of the issuing financial institution.

(c) The amount of the bond or irrevocable letter of credit submitted to the Department pursuant to G.S. 105-113.86(a) or (c) in response to a periodic review shall be as follows:

(1) where the combined tax due for any three months of the previous 12 months exceeds forty thousand dollars ($40,000), the amount of the bond shall be fifty thousand dollars ($50,000);

(2) where the combined tax due for any three months of the previous 12 months exceeds twenty-five thousand dollars ($25,000) but does not exceed forty thousand dollars ($40,000), the amount of the bond shall be forty thousand dollars ($40,000);

(3) where the combined tax due for any three months of the previous 12 months exceeds twelve thousand five hundred dollars ($12,500) but does not exceed twenty-five thousand dollars ($25,000), the amount of the bond shall be twenty-five thousand dollars ($25,000);

(4) where the combined tax due for any three months of the previous 12 months exceeds five thousand dollars ($5,000) but does not exceed twelve thousand five hundred dollars ($12,500), the amount of the bond shall be twelve thousand five hundred dollars ($12,500); and

(5) where the combined tax due for any three months of the previous 12 months does not exceed five thousand dollars ($5,000), the amount of the bond shall be five thousand dollars ($5,000).

(d) The amount of the bond or irrevocable letter of credit submitted to the Department pursuant to G.S. 105-113.86(b) shall be two thousand dollars ($2,000).

History

  • Authority G.S. 105-113.86; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2008; January 1, 1994; April 1, 1986
  • Readopted Eff. January 1, 2021.
17 NCAC 04E .0602 New Wholesaler or Importer Bond {#sec-17-ncac-04e-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0602}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. January 1, 2021.
17 NCAC 04E .0701 Participants in Distribution {#sec-17-ncac-04e-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0701}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0702 Per Capita Basis {#sec-17-ncac-04e-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0702}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0703 Distribution Notice {#sec-17-ncac-04e-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0703}

History

  • Status: expired
  • Authority G.S. 105-113.82; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; March 14, 1980
  • Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 04E .0704 Defined Areas {#sec-17-ncac-04e-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0704}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980; September 20, 1977
  • Repealed Eff. October 30, 1981.
17 NCAC 04E .0705 Hold Funds {#sec-17-ncac-04e-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04E .0705}

History

  • Status: repealed
  • Authority G.S. 105-113.86; 105-113.102
  • Eff. February 1, 1976
  • Amended Eff. March 14, 1980
  • Repealed Eff. April 1, 1986.

Subchapter F

17 NCAC 04F .0101 Issuance of Stamps {#sec-17-ncac-04f-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04F .0101}

History

  • Status: repealed
  • Authority G.S. 105-228.31; 105-228.32; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04F .0102 denomination of stamps {#sec-17-ncac-04f-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04F .0102}

History

  • Status: repealed
  • Authority G.S. 105-228.31; 105-228.32; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04F .0103 cost of stamps {#sec-17-ncac-04f-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04F .0103}

History

  • Status: repealed
  • Authority G.S. 105-228.31; 105-228.32; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04F .0104 postage paid {#sec-17-ncac-04f-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04F .0104}

History

  • Status: repealed
  • Authority G.S. 105-228.31; 105-228.32; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; July 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 04F .0105 Conveyance Tax (excise Tax on Deeds) Reports {#sec-17-ncac-04f-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 04F .0105}

History

  • Status: repealed
  • Authority G.S. 105-228.30; 105-262
  • Eff. October 1, 1991
  • Repealed Eff. July 1, 2000.

Chapter 05 Corporate Franchise, Income, and Insurance Taxes

Subchapter A

17 NCAC 05A .0101 Location {#sec-17-ncac-05a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05A .0101}

History

  • Status: repealed
  • Authority G.S. 105-114 to 105-132; 105-163.25 to 105-163.37; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05A .0102 General Purpose {#sec-17-ncac-05a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05A .0102}

History

  • Status: repealed
  • Authority G.S. 105-114 to 105-132; 105-163.25 to 105-163.37; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05A .0103 Divisional Organization {#sec-17-ncac-05a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05A .0103}

History

  • Status: repealed
  • Authority G.S. 105-114 to 105-132; 105-163.25 to 105-163.37; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.

Subchapter B

17 NCAC 05B .0101 Scope and Nature {#sec-17-ncac-05b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0101}

History

  • Status: repealed
  • Authority G.S. 105-114; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0102 Corporation Defined {#sec-17-ncac-05b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0102}

History

  • Status: repealed
  • Authority G.S. 105-114; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0103 Period Covered {#sec-17-ncac-05b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0103}

History

  • Status: repealed
  • Authority G.S. 105-114; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0104 Inactive Corporations {#sec-17-ncac-05b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0104}

A corporation that is inactive and without assets is subject annually to a minimum franchise tax. A return is required containing a statement of the status of the corporation. Failure to file this return and pay the minimum tax will result in suspension of the articles of incorporation or certificate of authority.

History

  • Authority G.S. 105-114; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1991; November 1, 1987
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .0105 Dissolution or Withdrawal of Corporate Rights {#sec-17-ncac-05b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0105}

Corporations are not subject to franchise tax after the end of the income year in which articles of dissolution or withdrawal are filed with the Secretary of State unless they engage in business activities not incidental to winding up their affairs. Therefore, no franchise tax is required with the income return filed for the year in which the application is filed or with any subsequent income returns that may be required in connection with winding up the affairs of the corporation.

History

  • Authority G.S. 105-114; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .0106 Payment of Franchise Taxes {#sec-17-ncac-05b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0106}

History

  • Status: repealed
  • Authority G.S. 105-127; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05B .0107 Extension of Filing Date {#sec-17-ncac-05b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0107}

Rule 17 NCAC 5C .2004 sets out the procedure for a corporation to obtain an extension of time to file its corporate franchise and income tax return.

History

  • Authority G.S. 105-129; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1999; January 1, 1994; April 1, 1991; January 1, 1978.
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .0108 electronic filing of general business franchise tax returns {#sec-17-ncac-05b-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0108}

History

  • Status: expired
  • Authority G.S. 105-262
  • Eff. March 1, 2006
  • Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .0201 Basis for Taxation {#sec-17-ncac-05b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0201}

History

  • Status: repealed
  • Authority G.S. 105-115; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0202 Due Date of the Tax {#sec-17-ncac-05b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0202}

History

  • Status: repealed
  • Authority G.S. 105-115; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0203 Billed for the Tax {#sec-17-ncac-05b-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0203}

History

  • Status: repealed
  • Authority G.S. 105-115; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05B .0301 Basis for Taxation {#sec-17-ncac-05b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0301}

History

  • Status: repealed
  • Authority G.S. 105-116; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0302 Due Date of the Report and Tax {#sec-17-ncac-05b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0302}

History

  • Status: repealed
  • Authority G.S. 105-116; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0303 Form to Be Used for Filing {#sec-17-ncac-05b-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0303}

History

  • Status: repealed
  • Authority G.S. 105-116; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0304 Special Exemption {#sec-17-ncac-05b-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0304}

History

  • Status: repealed
  • Authority G.S. 105-116; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0305 Distribution to Municipalities {#sec-17-ncac-05b-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0305}

History

  • Status: repealed
  • Authority G.S. 105-116; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0401 Basis for Taxation {#sec-17-ncac-05b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0401}

History

  • Status: repealed
  • Authority G.S. 105-117; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0402 Due Date of the Report and Tax {#sec-17-ncac-05b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0402}

History

  • Status: repealed
  • Authority G.S. 105-117; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0403 Form to Be Used for Filing {#sec-17-ncac-05b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0403}

History

  • Status: repealed
  • Authority G.S. 105-117; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 05B .0501 Basis for Taxation {#sec-17-ncac-05b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0501}

History

  • Status: repealed
  • Authority G.S. 105-118; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0502 Due Date of the Report and Tax {#sec-17-ncac-05b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0502}

History

  • Status: repealed
  • Authority G.S. 105-118; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0503 Form to Be Used for Filing {#sec-17-ncac-05b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0503}

History

  • Status: repealed
  • Authority G.S. 105-118; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. December 1, 1997.
17 NCAC 05B .0601 Basis for Taxation {#sec-17-ncac-05b-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0601}

History

  • Status: repealed
  • Authority G.S. 105-119; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0602 Due Date of the Report and Tax {#sec-17-ncac-05b-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0602}

History

  • Status: repealed
  • Authority G.S. 105-119; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0603 Form to Be Used for Filing {#sec-17-ncac-05b-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0603}

History

  • Status: repealed
  • Authority G.S. 105-119; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2000.
17 NCAC 05B .0701 Basis for Taxation {#sec-17-ncac-05b-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0701}

History

  • Status: repealed
  • Authority G.S. 105-120; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0702 Due Date of the Report and Tax {#sec-17-ncac-05b-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0702}

History

  • Status: repealed
  • Authority G.S. 105-120; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0703 Form to Be Used for Filing {#sec-17-ncac-05b-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0703}

History

  • Status: repealed
  • Authority G.S. 105-120; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0704 Distribution to Municipalities {#sec-17-ncac-05b-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0704}

History

  • Status: repealed
  • Authority G.S. 105-120; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0801 Basis for Taxation {#sec-17-ncac-05b-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0801}

History

  • Status: repealed
  • Authority G.S. 105-120.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0802 Due Date of the Tax {#sec-17-ncac-05b-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0802}

History

  • Status: repealed
  • Authority G.S. 105-120.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0803 Corporation Billed for the Tax {#sec-17-ncac-05b-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0803}

History

  • Status: repealed
  • Authority G.S. 105-120.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2000.
17 NCAC 05B .0901 Basis for Taxation {#sec-17-ncac-05b-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0901}

History

  • Status: repealed
  • Authority G.S. 105-121.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0902 Due Date of the Tax {#sec-17-ncac-05b-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0902}

History

  • Status: repealed
  • Authority G.S. 105-121.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .0903 Corporation Billed for the Tax {#sec-17-ncac-05b-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .0903}

History

  • Status: repealed
  • Authority G.S. 105-121.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2000.
17 NCAC 05B .1001 Basis for the Tax {#sec-17-ncac-05b-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1001}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1002 Franchise Tax Bases {#sec-17-ncac-05b-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1002}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1003 Corporations Required to File {#sec-17-ncac-05b-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1003}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1004 Forms to Be Used for Filing {#sec-17-ncac-05b-.1004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1004}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1005 Report and Payment Due {#sec-17-ncac-05b-.1005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1005}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1006 Tax Rate {#sec-17-ncac-05b-.1006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1006}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1101 Based on the Year Ending Balance Sheet {#sec-17-ncac-05b-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1101}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1102 Surplus Defined {#sec-17-ncac-05b-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1102}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1103 Items Includable and Excludable {#sec-17-ncac-05b-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1103}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1104 Exclusion of Retained Earnings by Parent Corporation {#sec-17-ncac-05b-.1104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1104}

A parent corporation may exclude any retained earnings of existing subsidiary corporations which it has capitalized or otherwise recorded on its books from the calculation of the capital stock, surplus and undivided profits base under G.S. 105-122.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .1105 Investment in Subsidiary {#sec-17-ncac-05b-.1105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1105}

For purposes of G.S. 105-122, the net worth base shall not be reduced by the amount invested in a subsidiary.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1999; January 1, 1994
  • Readopted Eff. May 1, 2018.
17 NCAC 05B .1106 Borrowed Capital Treatment: Debtor Corporation {#sec-17-ncac-05b-.1106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1106}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1107 Borrowed Capital Treatment: Creditor Corporation {#sec-17-ncac-05b-.1107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1107}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1108 Exclusion Provision Limited to Indebtedness Owed {#sec-17-ncac-05b-.1108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1108}

The exclusion from the net worth base of indebtedness owed that is permitted the debtor corporation and the deduction permitted the creditor corporation in G.S. 105-122 are applicable only to indebtedness owed to or due from a parent, subsidiary, or affiliated corporation. These provisions do not apply where the indebtedness is only endorsed or guaranteed.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. May 1, 2018.
17 NCAC 05B .1109 Equity Capital Not Deductible {#sec-17-ncac-05b-.1109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1109}

The equity capital of a wholly owned subsidiary does not represent "indebtedness" owed to a parent corporation which the parent is entitled to deduct from its franchise tax base.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .1110 Reciprocal Indebtedness Between Affiliates {#sec-17-ncac-05b-.1110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1110}

A corporation that owes indebtedness to a parent, subsidiary, or affiliated corporation and at the same time is owed indebtedness by the same parent, subsidiary, or affiliated corporation shall net the payable and receivable for purposes of the indebtedness computation in arriving at the net worth base under G.S. 105-122. If the indebtedness is owed to one corporation and the receivable is due from another corporation, each amount shall be treated separately.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. May 1, 2018.
17 NCAC 05B .1111 Indebtedness Defined {#sec-17-ncac-05b-.1111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1111}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05B .1112 Borrowed Capital Defined {#sec-17-ncac-05b-.1112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1112}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 2, 1992
  • Repealed Eff. July 1, 2000.
17 NCAC 05B .1113 Deduction for Qualified Recycling Facilities {#sec-17-ncac-05b-.1113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1113}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1114 Holding Companies {#sec-17-ncac-05b-.1114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1114}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1115 Cash Basis Corporations {#sec-17-ncac-05b-.1115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1115}

History

  • Status: expired
  • Authority G.S. 105-122; 105-258
  • Eff. April 1, 1991
  • Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1201 Apportionment Formula {#sec-17-ncac-05b-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1201}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1202 Alternative Apportionment Formula {#sec-17-ncac-05b-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1202}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1301 Basis for the Investment Base {#sec-17-ncac-05b-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1301}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1302 What Is Includable in the Investment Base {#sec-17-ncac-05b-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1302}

History

  • Status: expired
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1303 Treatment of Construction in Progress {#sec-17-ncac-05b-.1303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1303}

History

  • Status: expired
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1304 Carrier Operations Property Exempt from Investment Base {#sec-17-ncac-05b-.1304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1304}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. October 1, 1998.
17 NCAC 05B .1305 Indebtedness Deduction {#sec-17-ncac-05b-.1305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1305}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1306 Refinancing of a Loan {#sec-17-ncac-05b-.1306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1306}

History

  • Status: expired
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981
  • Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1307 Pollution Abatement Facilities {#sec-17-ncac-05b-.1307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1307}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1308 Deduction for Qualified Recycling Facilities {#sec-17-ncac-05b-.1308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1308}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1309 Determination of Inclusion by Depreciation {#sec-17-ncac-05b-.1309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1309}

History

  • Status: expired
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1310 No Limitation on Holding Companies {#sec-17-ncac-05b-.1310 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1310}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05B .1401 Basis for Tangible Property {#sec-17-ncac-05b-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1401}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1402 Carrier Operations Appraised Property Exempt {#sec-17-ncac-05b-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1402}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. May 1, 1998.
17 NCAC 05B .1403 Average Bank Balance {#sec-17-ncac-05b-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1403}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1404 Intangible Property {#sec-17-ncac-05b-.1404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1404}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1405 No Limitation on Holding Companies {#sec-17-ncac-05b-.1405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1405}

History

  • Status: repealed
  • Authority G.S. 105-120.2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05B .1406 Investment Base Property Included {#sec-17-ncac-05b-.1406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1406}

History

  • Status: expired
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. May 1, 2018
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05B .1501 Computation of Tax {#sec-17-ncac-05b-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1501}

A change in income year automatically establishes a new franchise year. A combined franchise and income tax return is required for the short income period. Credit is permitted on such return against the franchise tax to the extent that the new franchise year overlaps the old year.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .1502 Computation of Tax When Merger Is Involved {#sec-17-ncac-05b-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1502}

(a) Since franchise tax is prepaid, a special computation is sometimes required to prevent a duplication of tax when two, or more, corporations with different income years merge or otherwise transfer the entire assets from one corporation to the other.

(b) The surviving corporation shall be allowed to deduct from franchise tax computed on an annual basis the amount of franchise tax paid by the submerged corporation applicable to the period that overlaps the surviving corporation's income year.

History

  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05B .1601 Initial Requirements {#sec-17-ncac-05b-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1601}

History

  • Status: repealed
  • Authority G.S. 105-123; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1602 Franchise Tax Payable in Advance {#sec-17-ncac-05b-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1602}

History

  • Status: repealed
  • Authority G.S. 105-123; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1701 Non-Profit Organizations {#sec-17-ncac-05b-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1701}

History

  • Status: repealed
  • Authority G.S. 105-125; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1702 Corporations Fully Exempt {#sec-17-ncac-05b-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1702}

History

  • Status: repealed
  • Authority G.S. 105-125; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05B .1703 Franchise Motor Carriers {#sec-17-ncac-05b-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1703}

History

  • Status: repealed
  • Authority G.S. 105-122; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. May 1, 1998.
17 NCAC 05B .1704 Regulated Investment Companies {#sec-17-ncac-05b-.1704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05B .1704}

History

  • Status: repealed
  • Authority G.S. 105-125; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.

Subchapter C

17 NCAC 05C .0101 Domestic and Foreign Corporations Required to File {#sec-17-ncac-05c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0101}

(a) A foreign corporation operating in North Carolina may be liable for income tax even if it is not required to obtain a certificate of authority to do business in North Carolina.

(b) Even for a year in which a domestic corporation or a foreign corporation with a certificate of authority to do business in North Carolina conducted no business activity or did not earn any net income in the State, it must file an income tax return. Entities treated as corporations for federal income tax purposes are also subject to this requirement.

History

  • Authority G.S. 105-130.3; 105-130.4; 105-130.16; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Readopted Eff. May 1, 2018.
17 NCAC 05C .0102 Doing Business Defined {#sec-17-ncac-05c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0102}

(a) For income tax purposes, the term "doing business" means the operation of any business enterprise or activity in North Carolina for economic gain, including, but not limited to, the following:

(1) the maintenance of an office or other place of business in North Carolina;

(2) the maintenance in North Carolina of an inventory of merchandise or material for sale, distribution or manufacture, regardless of whether kept on the premises of the taxpayer or in a public or rented warehouse;

(3) the selling or distributing of merchandise to customers in North Carolina directly from a com­pany-owned or operated vehicle when title to the merchandise is transferred from the seller or distributor to the customer at the time of the sale or distribution;

(4) the rendering of a service to clients or customers in North Carolina by agents or employees of a foreign corporation;

(5) the owning, renting, or operating of business or income-producing property in North Carolina including, but not limited to, the following:

(A) Realty;

(B) Tangible personal property;

(C) Trademarks, tradenames, franchise rights, computer programs, copyrights, patented processes, licenses.

(b) Corporations who are partners in a partnership or joint venture operating in North Carolina are considered to be "doing business".

(c) "Doing business" by an interstate motor carrier is defined as the performance of any of the following business activities in North Carolina:

(1) The maintenance of an office in the State;

(2) The operation of a terminal or other place of business in the State;

(3) Having an employee working out of the office or terminal of another company;

(4) Dropping off or gathering up shipments in the State.

History

  • Authority G.S. 105-130.3; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; November 2, 1992
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0103 Corporations Operating in Interstate Commerce {#sec-17-ncac-05c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0103}

The fact that a foreign corporation's activities or operations in North Carolina are a part of its over-all interstate business does not exempt the corporation from income tax liability. A corporation doing business in North Carolina in any of the capacities outlined in Rule .0102 ("Doing Business" Defined) is subject to income tax even if its only operations in this state are a part of its interstate business. A foreign corporation not domesticated in North Carolina whose only activity in this state is the solicitation of sales of tangible personal property by either resident or nonresident salesmen is not required to file income tax returns. However, if such a corporation maintains an office or other place of business in North Carolina, or if it owns business property in this state, it is subject to the tax.

History

  • Authority G.S. 105-130.3; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1995; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0104 Tax Rate and Basis for the Tax {#sec-17-ncac-05c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0104}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 23, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0105 Corporations Required to Allocate Income {#sec-17-ncac-05c-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0105}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 23, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0106 When in Doubt as to Liability {#sec-17-ncac-05c-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0106}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 23, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0107 Tax Forms Mailed to Taxpayer {#sec-17-ncac-05c-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0107}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 23, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0108 Due Date of Return {#sec-17-ncac-05c-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0108}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 23, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0201 Preliminary Statement {#sec-17-ncac-05c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0201}

History

  • Status: repealed
  • Authority G.S. 105-130.22; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 4, 1979
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0202 Amount of Credit Allowable {#sec-17-ncac-05c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0202}

History

  • Status: repealed
  • Authority G.S. 105-130.22; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 4, 1979
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0203 Building Code and Other Requirements {#sec-17-ncac-05c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0203}

History

  • Status: repealed
  • Authority G.S. 105-130.22; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 4, 1979
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0301 Preliminary Statement {#sec-17-ncac-05c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0301}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1980; October 4, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0302 Adjustments to Federal Taxable Income {#sec-17-ncac-05c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0302}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1980; October 4, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0303 Miscellaneous {#sec-17-ncac-05c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0303}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1980; October 4, 1979; October 23, 1977
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0304 Attribution of Expenses to Nontaxable Income {#sec-17-ncac-05c-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0304}

(a) Direct Expenses - All expenses directly connected with the production of income which is not subject to tax in this State shall be used to compute the net amount of such untaxed income.

(b) Interest Expenses - When a corporation earns income which is not taxed by this State (see examples), or holds property that does or will produce untaxed income, and incurs interest expense which is not specifically related to any particular income or property, it shall attribute a portion of the interest expense to such untaxed income and property in determining taxable income reported to this State. The formula used for computing the amount of interest expense to be attributed to untaxed income and property is as follows:

(1) Value of assets:

(A) Value of the tax return balance sheet of assets which produce or which would produce untaxed income; *

(B) Value of all assets on the tax return balance sheet; **

(C) Determine the ratio or percentage of Subparagraphs (b)(1)(A) to (B) of this Rule.

(2) Income/Profits:

(A) Gross untaxed income;

(B) Total gross profits;

(C) Determine the ratio or percentage of Subparagraphs (b)(2)(A) to (B) of this Rule.

(3) Total of the ratios or percentages determined in Subparagraphs (b)(1) and (2) of this Rule;

(4) Divide the total of Subparagraph (b)(3) of this Rule by two;

(5) Apply average percentage determined in Subparagraph (b)(4) of this Rule to the total interest expense on the return filed in this state.

(c) Examples of Untaxed Income are:

(1) Dividend income classified as nonapportionable (G.S. 105-130.4);

(2) Dividend income excludable by statute (G.S. 105-130.5);

(3) Interest income classified as nonapportionable (G.S. 105-130.4);

(4) Interest income earned on United States obligations and state of North Carolina obligations;

(5) Other nonapportionable income or exempt income.

(d) Expenses Connected with Interest Income from United States Obligations - Under G.S. 105-130.5(b)(1), interest income from obligations of the United States or its possessions is excludable from North Carolina taxable income to the extent such income is included in federal taxable income. Expenses incurred in producing the exempt income must be determined and subtracted from the gross amount earned during a taxable period before the deduction is made in computing the state taxable income. In the computation of expenses related to income from United States obligations, the formula described in Paragraph (b) of this Rule may be used with respect to interest expense.

(e) Other Expenses Attributed to Nontaxable Income and to Nonapportionable Income and Property - In the determination of expenses other than interest expense attributed to untaxed income, the procedure set forth in the Federal Code for determining expenses related to foreign source income generally referred to as stewardship and supportive expenses may be used to determine the expenses allocated to untaxed income and property producing or which would produce untaxed income. Alternatively, an income formula as outlined in Paragraph (b)(2) of this Rule relating to interest expenses may be used to determine the amount of supportive function expenses attributable to untaxed income. In the determination of "supportive function expenses", direct expenses incurred exclusively in a specific identifiable taxable or nontaxable activity shall be determined and excluded before application of the attribution percentage to expenses. If direct expenses are determinable for a particular activity resulting in an accurate computation of the net income or loss from such activity, the values of this activity shall be removed as elements of the ratio when computing the attribution percentage.

Note: * When the equity method of accounting is used, the increase or decrease in value as a result of such accounting method may be excluded from this value.

Note: ** Equity included in this value may be excluded and the reserve for depreciation reflected on the balance sheet may be restored to the asset value.

History

  • Authority G.S. 105-130.4; 105-130.5; 105-262
  • Eff. April 1, 1991
  • Amended Eff. August 1, 2005; January 1, 2005; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0401 North Carolina Obligations {#sec-17-ncac-05c-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0401}

Net interest income received by a corporation on obligations of the State of North Carolina and any of its cities, towns or counties is exempt from income taxes imposed by this state.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0402 Obligations of Other States {#sec-17-ncac-05c-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0402}

Net interest income earned by a corporation on its investments in obligations issued by states and their political subdivisions other than the State of North Carolina, represents taxable income and is subject to this state's income tax.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0403 U.s. Obligations {#sec-17-ncac-05c-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0403}

(a) Net interest income earned on bonds, notes, or other obligations of the United States or its possessions is exempt from income taxation in this State so long as interest on obligations of the State of North Carolina and its political subdivisions is exempt from income taxes imposed by the United States. For the interest income to be deductible, the obligation shall be in writing, bear interest, be a binding promise by the United States to pay specific amounts at specific dates, and be specifically authorized by Congress.

(b) Net interest from obligations that are backed, insured, or guaranteed by the United States, but are not direct obligations of the United States Government, shall not be deductible.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1995; April 1, 1991; October 23, 1977
  • Readopted Eff. May 1, 2018.
17 NCAC 05C .0404 Sales or Exchanges {#sec-17-ncac-05c-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0404}

(a) Gain or loss realized on the sale or other disposition of any type of obligation of the United States or its possessions, the State of North Carolina (not exempted by the specific obligation), or its political subdivisions, any other state or its political subdivisions, or of any other government is a taxable transaction and must be included in the computation of a corporation's state taxable income.

(b) Gain or loss realized on the sale or other disposition of obligations is not included in taxable income if North Carolina law under which obligations were issued specifically exempts the gain from taxation.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1995
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0405 Obligations of Federal National Mortgage Association {#sec-17-ncac-05c-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0405}

Interest income or other income realized on obligations of Federal National Mortgage Association is taxable income since the obligations are not those of the United States.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. October 23, 1977
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0406 Mortgage Backed Certificate Guaranteed by Gnma {#sec-17-ncac-05c-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0406}

Interest paid by the issuer to the holder of a mortgage backed certificate guaranteed by Government National Mortgage Association (GNMA) is not income from an obligation of the United States and is taxable.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. October 23, 1977
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0407 Repurchase Agreements {#sec-17-ncac-05c-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0407}

Income attributable to or received from repurchase agreements of U.S. government securities, an agreement to repurchase securities at an agreed price and date, is not considered income derived directly from federal obligations and is taxable income.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. November 2, 1992
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0501 Preliminary Statement {#sec-17-ncac-05c-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0501}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0502 Reporting Net Income or Loss to North Carolina {#sec-17-ncac-05c-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0502}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0601 Preliminary Statement {#sec-17-ncac-05c-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0601}

A taxpayer must have income from business activity taxable by this state and at least one other state, to allocate and apportion income. Income from business activity includes apportionable or nonapportionable income. Thus, if a taxpayer has nonapportionable income taxable by one state and apportionable income taxable by another state, the taxpayer's income shall be allocated and apportioned in accordance with G.S. 105-130.4. Where a corporation is not taxable in another state on its apportionable income but is taxable in another state only because of nonapportionable income, all apportionable income shall be attributed to this state.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0602 Definition of Taxpayer {#sec-17-ncac-05c-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0602}

The word "taxpayer" includes any corporation subject to the tax imposed by Article 4 of Chapter 105 of the General Statutes.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0603 In General {#sec-17-ncac-05c-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0603}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 05C .0604 When a Taxpayer Is Subject to Tax {#sec-17-ncac-05c-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0604}

(a) If the taxpayer voluntarily files and pays an income tax to a state other than North Carolina when not required to do so by the laws of that state or pays a minimal fee for qualification, organization or for the privilege of doing business in that state, but does not actually engage in business activities in that state, or does actually engage in some activity, not sufficient for nexus, and the minimum tax bears no relation to the corporation's activities within such state, the taxpayer is not subject to tax within that state and is therefore not taxable in another state. The filing of a unitary-combined return in another state with other related corporations does not standing alone constitute business activity for purposes of determining if a corporation is subject to income tax in this State is allowed to allocate and apportion income.

(b) In some states other types of taxes may be imposed as a substitute for an income tax. Therefore, only income tax or any tax measured by net income, shall be considered in determining whether the taxpayer is taxable in another state.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; November 2, 1992; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0605 When a State Has Jurisdiction {#sec-17-ncac-05c-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0605}

In the case of any "state," as defined in G.S. 105-130.4, other than a state of the United States or political subdivision of such state, the determination of whether such "state" has jurisdiction to subject the taxpayer to a net income tax shall be made as though the jurisdictional standards applicable to a state of the United States applied in that "state." If jurisdiction is otherwise present, such "state" is not considered as without jurisdiction by reason of the provisions of a treaty between that state and the United States.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0701 Division of Income: in General {#sec-17-ncac-05c-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0701}

(a) When a taxpayer has income from sources within this state as well as income from sources outside this state, the division of income and the resulting determination of the portion of the taxpayer's entire net income which has its source in this state shall be determined pursuant to the allocation and apportionment provisions set forth in G.S. 105-130.4 and these Rules. The taxpayer shall determine which portion of its entire net income constitutes "apportionable income" and which portion constitutes "nonapportionable income". The various items of nonapportionable income shall be directly allocated to specific jurisdictions pursuant to the provisions of Subsections (d) to (h) of G.S. 105-130.4. The apportionable income of the taxpayer other than public utilities and excluded corporations shall be divided between the jurisdictions in which the business is conducted pursuant to the property, payroll and sales apportionment factors set forth in Subsections (i) to (l) of G.S. 105-130.4. The sum of the items of nonapportionable income directly allocated to this state, plus the amount of apportionable income attributable to this state by the apportionment formula shall constitute the amount of the taxpayer's entire net income which is subject to tax under the income tax laws of this state.

(b) The taxpayer shall classify income as apportionable or nonapportionable income on a consistent basis. In the event the taxpayer is not consistent in reporting, it shall disclose in its return to this state the nature and extent of the inconsistency.

(c) The word "apportionment" refers to the division of net income between jurisdictions by the use of a formula containing apportionment factors, and the word "allocation" refers to the assignment of net income to a particular jurisdiction.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0702 Business and Nonbusiness Income Defined {#sec-17-ncac-05c-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0702}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Repealed Eff. July 1, 2000.
17 NCAC 05C .0703 Business and Nonbusiness Income {#sec-17-ncac-05c-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0703}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262.
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; July 1, 2000; July 1, 1999; January 1, 1994; April 1, 1991; October 31, 1981
  • Repealed Eff. August 1, 2003.
17 NCAC 05C .0704 Proration of Deductions {#sec-17-ncac-05c-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0704}

Any allowable deduction that is applicable both to apportionable and nonapportionable income or to more than one "trade or business" of the taxpayer shall be prorated to those classes of income or trades or businesses in determining income subject to tax. The taxpayer shall be consistent in the proration of such deduction or deductions in filing returns under these Rules.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .0801 In General {#sec-17-ncac-05c-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0801}

(a) The property factor as provided in G.S. 105-130.4 shall include all real and tangible personal property owned or rented and used during the income year to produce apportionable income. The term "real and tangible personal property" includes land, buildings, machinery, stocks of goods, equipment, and other real and tangible personal property used in connection with the production of apportionable income but does not include coin or currency.

(b) Property used in connection with the production of nonapportionable income that is allocated in accordance with Subsection (c) to (h) of G.S. 105-130.4 shall be excluded from the factor.

(c) Property used in connection with the production of both apportionable and nonapportionable income shall be included in the factor only to the extent the property was used in connection with the production of apportionable income.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; January 1, 1994
  • Readopted Eff. May 1, 2018
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0802 Property Used for the Production of Apportionable Income {#sec-17-ncac-05c-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0802}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0803 Consistency in Reporting {#sec-17-ncac-05c-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0803}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0804 Numerator {#sec-17-ncac-05c-.0804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0804}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0805 Valuation of Owned Property {#sec-17-ncac-05c-.0805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0805}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1994; January 1, 1994; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0806 Rented Property {#sec-17-ncac-05c-.0806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0806}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0807 Averaging Property Values {#sec-17-ncac-05c-.0807 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0807}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0901 In General {#sec-17-ncac-05c-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0901}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1993.
17 NCAC 05C .0902 Payroll Accounting Method {#sec-17-ncac-05c-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0902}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0903 Compensation {#sec-17-ncac-05c-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0903}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0904 The Term Employee {#sec-17-ncac-05c-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0904}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1993.
17 NCAC 05C .0905 Include in Payroll Factor {#sec-17-ncac-05c-.0905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0905}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .0906 Denominator of Payroll Factor {#sec-17-ncac-05c-.0906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0906}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0907 Numerator of Payroll Factor {#sec-17-ncac-05c-.0907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0907}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; January 1, 1994; October 31, 1981
  • Readopted Eff. May 1, 2018
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .0908 Corporations Utilizing Common Paymaster {#sec-17-ncac-05c-.0908 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .0908}

History

  • Status: expired
  • Authority G.S. 105-130.4; 105-262
  • Eff. November 1, 1991
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .1001 Sales Made in General Business Operations {#sec-17-ncac-05c-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1001}

For purposes of G.S. 105-130.4, `sales' by a taxpayer whose business activity consists of manufacturing and selling or purchasing and reselling goods or products includes all gross receipts from the sales of such goods or products (or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year) held by the taxpayer primarily for sale to customers in the ordinary course of its trade or business. Gross receipts for this purpose means gross sales, less returns and allowances, and includes all interest income, service charges, carrying charges or time-price differential charges incidental to such sales. Federal and state excise taxes (including sales taxes) shall be included as part of such receipts if such taxes are passed on to the buyer or included as part of the selling price of the product.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1002 Sales Incidental to General Business Operations {#sec-17-ncac-05c-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1002}

(a) The term "sales" also includes gross receipts derived by a taxpayer from business transactions or activities which are incidental to its principal business activity and which are includible in apportionable income. However, substantial amounts of gross receipts arising from an incidental or occasional sale of a fixed asset used in connection with the taxpayer's regular trade or business will be excluded from the sales factor since such sales constitute a "casual sale" of property and the inclusion of such gross receipts will not fairly apportion to this state the income derived by the taxpayer from its business activity in this state. Gross receipts from casual sales are considered substantial if they cause the sales factor to be distorted. For example, gross receipts from the sale of a factory or plant will be excluded from the sales factor.

(b) In including or excluding gross receipts, the taxpayer shall be consistent in the treatment of such gross receipts in filing returns with this state. In the event the taxpayer is not consistent in its reporting, it shall disclose in its return to this state the nature and extent of the inconsistency.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1003 Sales Made in Other Type of Business Activity {#sec-17-ncac-05c-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1003}

As applied to a taxpayer engaged in business activity other than the manufacturing and selling or purchasing and reselling of property, "sales" includes the gross receipts as defined in Rule .1001 of this Section (Sales Made In General Business Operations):

(1) If the business activity consists of providing services; such as the operation of an advertising agency, or the performance of equipment service contracts or research and development contracts, "sales" includes the gross receipts from the performance of such services including fees, commissions, and similar items.

(2) In the case of cost plus fixed fee contracts, such as the operation of a government-owned plant for a fee, gross receipts includes the entire reimbursed cost, plus the fee.

(3) If the business activity is the renting of real or tangible personal property, "sales" includes the gross receipts from the rental, lease, or licensing the use of the property.

(4) If the business activity is the sale, assignment, or licensing of intangible personal property such as patents and copyrights, "sales" includes the gross receipts therefrom.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1004 Numerator {#sec-17-ncac-05c-.1004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1004}

The numerator of the sales factor will include the gross receipts from sales which are attributable to this state, and includes all interest income, service charges, carrying charges, or time-price differential charges incidental to such sales regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1005 What Sales of Tangible Personal Property Are in This State {#sec-17-ncac-05c-.1005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1005}

(a) Gross receipts from the sales of tangible personal property are in this state if the property is delivered or shipped to a purchaser within this state regardless of the f.o.b. point or other conditions of sale.

(b) Property shall be deemed to be delivered or shipped to a purchaser within this state if the recipient is located in this state, even though the property is ordered from outside this state.

(c) Property is delivered or shipped to a purchaser within this state if the shipment terminates in this state, even though the property is subsequently transferred by the purchaser to another state.

(d) The term "purchaser within this state" shall include the ultimate recipient of the property if the taxpayer in this state, at the designation of the purchaser, delivers to or has the property shipped to the ultimate recipient within this state.

(e) When property being shipped by a seller from the state of origin to consignee in another state is diverted while enroute to a purchaser in this state the sales are in this state.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1006 Sales Factor: Sales to United States Government {#sec-17-ncac-05c-.1006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1006}

(a) For the purposes of G.S. 105-130.4, gross receipts from the sales of tangible personal property to the United States Government are in this state if the property is shipped to or received or accepted by the United States Government in this state. For the purpose of this Rule, only sales for which the United States Government makes direct payment to the seller pursuant to the terms of its contract constitute sales to the United States Government. Thus, sales by a subcontractor to the prime contractor, the party to the contract with the United States Government, do not constitute sales to the United States Government.

(b) When the United States Government is the purchaser of property which remains in the possession of the taxpayer in this state for further processing under another contract, or for other reasons, "shipment" is deemed to be made at the time of acceptance by the United States Government.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1007 Numerator: Other Receipts Constituting Business Income {#sec-17-ncac-05c-.1007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1007}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1101 Railroad Companies {#sec-17-ncac-05c-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1101}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1102 Telephone Companies {#sec-17-ncac-05c-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1102}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1103 Motor Carriers of Property and/or Passengers {#sec-17-ncac-05c-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1103}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1104 Telegraph Companies {#sec-17-ncac-05c-.1104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1104}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1105 Excluded Corporations {#sec-17-ncac-05c-.1105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1105}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1201 Preliminary Statement {#sec-17-ncac-05c-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1201}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1202 Charitable Contributions Defined and Qualified Donees {#sec-17-ncac-05c-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1202}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1203 Contributions Limited to Five Percent of Net Income {#sec-17-ncac-05c-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1203}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1204 Contributions Fully Deductible {#sec-17-ncac-05c-.1204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1204}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1205 Contributions by Corporations Allocating Net Income {#sec-17-ncac-05c-.1205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1205}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1206 Contributions Carry-Over Unallowable {#sec-17-ncac-05c-.1206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1206}

History

  • Status: repealed
  • Authority G.S. 105-130.9; 105-202; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1301 Amortization Over 60 Month Period {#sec-17-ncac-05c-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1301}

History

  • Status: repealed
  • Authority G.S. 105-130.10; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1302 Certification of Facilities Required {#sec-17-ncac-05c-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1302}

History

  • Status: repealed
  • Authority G.S. 105-130.10; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1401 Preliminary Statement {#sec-17-ncac-05c-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1401}

If a corporation purchases a bond at more than its face value, the amount of premium paid may be amortized over the life of the bond. However, the allowance of a deduction against net income for amortization of the premium paid depends upon the type of bond purchased by the corporation. For example:

(1) Amortization of premiums on tax-exempt bonds by a corporation is mandatory with no deduction allowed in computing state net income.

(2) A corporation may at its option amortize the amount of premiums paid on taxable bonds over the life of the bonds. If the premium is not amortized by the corporation, it will constitute part of the basis of the bond in determining gain or loss at maturity of sale.

(3) For state income tax purposes, obligations of the United States or its possessions and obligations of the State of North Carolina or any of its subdivisions are tax-exempt. Interest income received by a corporation on such obligations is not taxable; however, a corporation must include in its computation of state net income any gain or loss realized on the disposal of such obligations.

(4) Premiums paid on all bonds acquired prior to January 1, 1963 cannot be amortized but constitute a part of the cost basis of the bonds in determining gain or loss when the bonds are sold.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1402 Tax-Exempt Bonds {#sec-17-ncac-05c-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1402}

The amount of premium paid upon the purchase of a tax-exempt bond is amortized over the life of the bond. Amortization for the taxable year is accomplished by reducing the original cost of the bond by a portion of the premium paid, with no deduction against net income for the year. Therefore, when the bond is sold or otherwise disposed of, the basis for determining gain or loss will always be original cost less the amount of premium amortized for book purposes through the year of disposal.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1403 Taxable Bonds {#sec-17-ncac-05c-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1403}

A portion of the premium paid upon the purchase of a taxable bond may be deducted in the taxable year only if an adjustment is made to the basis of the bond. If a taxpayer elects to amortize the premium, the basis for determining gain or loss will always be original cost less the amount of premium amortized and deducted in its tax returns through the year of disposal. Otherwise, the basis of a taxable bond for determining gain or loss will always be the entire amount paid for the bond.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 31, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1404 Definition of Bond {#sec-17-ncac-05c-.1404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1404}

The term "bond" means any bond, debenture, note or certificate or other evidence of indebtedness issued by any corporation and bearing interest and includes any like obligation issued by any government or political subdivision thereof.

History

  • Authority G.S. 105-130.5; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1501 Preliminary Statement {#sec-17-ncac-05c-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1501}

History

  • Status: repealed
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1502 Differences Between North Carolina and Federal Provisions {#sec-17-ncac-05c-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1502}

History

  • Status: repealed
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1503 Definition of Net Economic Loss {#sec-17-ncac-05c-.1503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1503}

History

  • Status: repealed
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1504 Income Not Taxable {#sec-17-ncac-05c-.1504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1504}

History

  • Status: repealed
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1505 Procedure for Deducting a Net Economic Loss {#sec-17-ncac-05c-.1505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1505}

History

  • Status: repealed
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1506 Corporations Apportioning Their Net Income {#sec-17-ncac-05c-.1506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1506}

A corporation required to apportion its net income or net loss under G.S. 105-130.4 may carry forward only a portion of its State net loss. For example, a corporation apportioning 50 percent of its net income or loss to North Carolina in a particular year in which it sustains a total State net loss of one thousand dollars ($1,000.00) may carry forward only five hundred dollars ($500.00) to a subsequent year.

History

  • Authority G.S. 105-130.8; 105-130.8A; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005
  • Readopted Eff. May 1, 2018.
17 NCAC 05C .1507 Corporation Sustaining Loss Entitled to Deduction {#sec-17-ncac-05c-.1507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1507}

History

  • Status: expired
  • Authority G.S. 105-130.8; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; October 31, 1981; April 1, 1979
  • Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A.
17 NCAC 05C .1601 Preliminary Statement {#sec-17-ncac-05c-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1601}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1602 Deductions for Payments to and Charges by {#sec-17-ncac-05c-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1602}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1603 Consolidated Returns {#sec-17-ncac-05c-.1603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1603}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1604 Required to Furnish Information Requested by Secretary {#sec-17-ncac-05c-.1604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1604}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1605 Definitions {#sec-17-ncac-05c-.1605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1605}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1606 Transactions Closely Examined by the Department {#sec-17-ncac-05c-.1606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1606}

History

  • Status: repealed
  • Authority G.S. 105-130.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1701 Reporting Partnership Net Income {#sec-17-ncac-05c-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1701}

A corporation which is a member of a partnership or joint venture doing business in North Carolina is subject to North Carolina income tax and is required to include in the total net income subject to apportionment and allocation its share of the partnership's net income or net loss to the same extent required for federal income tax purposes.

History

  • Authority G.S. 105-130.3; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1702 Apportionable Income or Nonapportionable Income {#sec-17-ncac-05c-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1702}

Income shall be classified as nonapportionable income where the corporate partner limits its connection to the partnership to the investment of funds or property and does not regularly or materially participate in the day-to-day operation of the partnership. Where the business of the partnership is directly or integrally related to the business of the corporate partner, the corporate partner's share of the partnership net income is classified as apportionable income. When classified as apportionable income, the corporate partner's apportionment factors shall include its proportionate share of the partnership's property, payroll, and sales. If the income is classified as nonapportionable income, it shall be included in the corporate partner's net taxable income and allocated in accordance with the allocation provisions of G.S. 105-130.4.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 2005; January 1, 1994; October 31, 1981
  • Readopted Eff. May 1, 2018.
17 NCAC 05C .1801 Taxable Percentages/Dividends {#sec-17-ncac-05c-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1801}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1802 No Return Filed in Year Ended September 30 {#sec-17-ncac-05c-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1802}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1803 Two Returns Filed by a Corporation During Twelve Month Period {#sec-17-ncac-05c-.1803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1803}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1804 Change in Name or in State of Incorporation {#sec-17-ncac-05c-.1804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1804}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1805 Amended and Adjusted Returns {#sec-17-ncac-05c-.1805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1805}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1806 Mergers {#sec-17-ncac-05c-.1806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1806}

History

  • Status: repealed
  • Authority G.S. 105-130.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; April 1, 1991
  • Repealed Eff. December 1, 1997.
17 NCAC 05C .1901 Time and Place for Filing {#sec-17-ncac-05c-.1901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1901}

History

  • Status: repealed
  • Authority G.S. 105-130.17; 105-130.19; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1902 Extension of Filing Date {#sec-17-ncac-05c-.1902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1902}

History

  • Status: repealed
  • Authority G.S. 105-130.17; 105-130.19; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1903 Payment of Taxes {#sec-17-ncac-05c-.1903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1903}

History

  • Status: repealed
  • Authority G.S. 105-130.17; 105-130.19; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .1904 Overpayments Applied to Next Year {#sec-17-ncac-05c-.1904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1904}

(a) A corporation may elect to have an income tax refund applied to estimated income tax for the following tax year. A return reflecting an election to apply a refund to estimated tax for the following year must be filed by the last allowable date for making estimated tax payments for that year for the election to be valid.

(b) If a corporation makes a valid election, that corporation may not revoke the election after the return has been filed in order to have the amount refunded or applied in any other manner, such as an offset against any subsequently determined tax liability.

History

  • Authority G.S. 105-163.39; 105-163.40; 105-262
  • Eff. March 1, 2006
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .1905 electronic filing of corporation income tax returns {#sec-17-ncac-05c-.1905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .1905}

The Department of Revenue participates in the Federal/State Electronic Filing Program and accepts corporation income tax returns filed under that program.

History

  • Authority G.S. 105-262
  • Eff. March 1, 2006
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .2001 Automatic Extension {#sec-17-ncac-05c-.2001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2001}

History

  • Status: repealed
  • Authority G.S. 105-263; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1987; October 23, 1977
  • Repealed Eff. April 1, 1991.
17 NCAC 05C .2002 Application for an Additional Extension {#sec-17-ncac-05c-.2002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2002}

History

  • Status: repealed
  • Authority G.S. 105-263; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1987; October 23, 1977
  • Repealed Eff. April 1, 1991.
17 NCAC 05C .2003 Interest and Penalties {#sec-17-ncac-05c-.2003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2003}

History

  • Status: repealed
  • Authority G.S. 105-236; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 2, 1992; October 23, 1977
  • Repealed Eff. July 1, 2000.
17 NCAC 05C .2004 Extension of Filing Date {#sec-17-ncac-05c-.2004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2004}

(a) A corporation shall receive an extension of time to file its corporate franchise and income tax return either:

(1) In accordance with G.S. 105-263(c), or

(2) If the corporation timely files Form CD-419, Application for Extension for Corporate Franchise and Income Tax, on or before the original due date of the return.

(b) Form CD-419 shall include the following elements:

(1) total franchise tax due;

(2) franchise tax credits taken;

(3) net franchise tax due;

(4) total corporate income tax due;

(5) estimated income tax payments;

(6) corporate income tax credits taken;

(7) net corporate income tax due;

(8) total franchise and corporate income tax due with this application;

(9) beginning and ending tax year;

(10) Federal Employer ID Number;

(11) N.C. Secretary of State ID Number:

(12) legal name;

(13) address;

(14) designation if tax exempt or non U.S./foreign entity, or cooperative or mutual association;

(15) franchise tax paid;

(16) corporate income tax paid; and

(17) total tax paid with application.

(c) Length of Extension of Time to File:

(1) For tax years beginning on or after January 1, 2008, and before January 1, 2025, the extension of time is six months from the original due date of the return.

(2) For tax years beginning on or after January 1, 2025, the extension of time is seven months from the original due date of the return.

(d) Payment of tax is not required to obtain an extension; however, interest accrues at the rate set under G.S. 105-241.21(a) on the amount not paid by the original due date of the corporate franchise and income tax return and the failure to pay penalty in G.S. 105-236(a)(4) applies to the amount not paid by the original due date of the return.

History

  • Authority G.S. 105-262; 105-263
  • Eff. April 1, 1999
  • Amended Eff. January 1, 2009; July 1, 1999; January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Amended Eff. January 1, 2025.
17 NCAC 05C .2101 Requirements When Corporation Ends {#sec-17-ncac-05c-.2101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2101}

A domestic corporation that is dissolved, whether voluntarily, administratively, or judicially, or a foreign corporation that withdraws from the State or has its certificate of authority revoked must file all tax reports and returns due and pay all taxes due. The final return of a corporation that has been dissolved, has withdrawn, or has had its certificate of authority revoked must include in income any unrealized or unreported profit from installment sales.

History

  • Authority G.S. 55-14-01; 55-14-20; 55-14-30; 55-15-20; 55-15-30; 105-130.16; 105-262.
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1999; April 1, 1997; January 1, 1995; January 1, 1994; November 1, 1991; April 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .2102 Withdrawals/Filing Requirements {#sec-17-ncac-05c-.2102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2102}

History

  • Status: repealed
  • Authority G.S. 55-15-20; 105-130.15; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1994; November 1, 1991; April 1, 1991
  • Repealed Eff. July 1, 1999.
17 NCAC 05C .2201 Preliminary Statement {#sec-17-ncac-05c-.2201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2201}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2202 Corporations Fully Exempt {#sec-17-ncac-05c-.2202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2202}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2203 Corporations Conditionally or Partially Exempt {#sec-17-ncac-05c-.2203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2203}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2204 Exceptions to Exemption {#sec-17-ncac-05c-.2204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2204}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2205 Regulated Investment Companies {#sec-17-ncac-05c-.2205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2205}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2206 Proof of Exemption {#sec-17-ncac-05c-.2206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2206}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2207 Notifications of Change in Purposes or Operations {#sec-17-ncac-05c-.2207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2207}

History

  • Status: repealed
  • Authority G.S. 105-130.11; 105-130.12; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2301 Requirement for Reporting Changes {#sec-17-ncac-05c-.2301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2301}

History

  • Status: repealed
  • Authority G.S. 105-130.20; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2302 Assessments or Refunds {#sec-17-ncac-05c-.2302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2302}

History

  • Status: repealed
  • Authority G.S. 105-130.20; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2303 Extent of Changes Which May Be Made {#sec-17-ncac-05c-.2303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2303}

History

  • Status: repealed
  • Authority G.S. 105-130.20; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2304 Fraud Provisions on Federal Changes {#sec-17-ncac-05c-.2304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2304}

History

  • Status: repealed
  • Authority G.S. 105-130.20; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 31, 1981.
17 NCAC 05C .2401 Doing Business Activities of Disc {#sec-17-ncac-05c-.2401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2401}

A domestic international sales corporation (DISC) is a domestic corporation whose income is derived from export sales. The DISC transacts business by exporting the products of its parent or related companies with the income earned by the DISC deferred for federal income tax purposes. The Tax Reform Act of 1984 left only the interest charge DISC remaining whose tax benefits are limited with an interest charge for tax deferred amounts imposed on DISC shareholders. Since G.S. 105-130.3 imposes an income tax on every corporation unless otherwise exempted, a DISC doing business in this state shall be subject to income tax in this state and subject to the rules in this Subchapter except as provided in this Section.

History

  • Authority G.S. 105-130.3; 105-262
  • Eff. December 5, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .2402 Determination of Disc Net Income {#sec-17-ncac-05c-.2402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2402}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-262
  • Eff. December 5, 1976
  • Repealed Eff. January 1, 1994.
17 NCAC 05C .2403 Apportionment of Disc Net Income {#sec-17-ncac-05c-.2403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2403}

The net income of a DISC subject to a tax measured by net income both within and without this state shall be apportioned to this state by use of the applicable apportionment formula set out in G.S. 105-130.4. The ratio determined thereunder for apportioning the net income of the DISC shall be computed by including the property, payrolls and sales of the parent corporation and related participants in the respective factors of the DISC.

History

  • Authority G.S. 105-130.4; 105-130.6; 105-130.16; 105-262
  • Eff. December 5, 1976
  • Amended Eff. January 1, 1994
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .2404 Dividends Received from Disc {#sec-17-ncac-05c-.2404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2404}

Dividends received by a corporate shareholder from a DISC must be included in the corporate shareholder's taxable income. Dividends received from a DISC by a corporate shareholder taxable in another state must be included in the corporate shareholder's apportionable income and apportioned to North Carolina. The term "dividends" means all amounts currently taxable under the Internal Revenue Code to corporate shareholders of a DISC whether or not distributed.

History

  • Authority G.S. 105-130.4; 105-262
  • Eff. December 5, 1976
  • Amended Eff. January 1, 2005; August 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05C .2405 Earnings of Disc Not Previously Taxed {#sec-17-ncac-05c-.2405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2405}

History

  • Status: repealed
  • Authority G.S. 105-130.1; 105-130.6; 105-130.15; 105-130.16; 105-262
  • Eff. November 1, 1984
  • Repealed Eff. April 1, 1991.
17 NCAC 05C .2501 Doing Business Activities/Foreign Sales Corporation (fsc) {#sec-17-ncac-05c-.2501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2501}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262
  • Eff. August 1, 1986
  • Amended Eff. January 1, 1988
  • Repealed Eff. October1, 1992.
17 NCAC 05C .2502 Determination of Fsc Net Income {#sec-17-ncac-05c-.2502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2502}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262
  • Eff. August 1, 1986
  • Amended Eff. January 1, 1988
  • Repealed Eff. October1, 1992.
17 NCAC 05C .2503 Consolidated Return {#sec-17-ncac-05c-.2503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2503}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262
  • Eff. August 1, 1986
  • Amended Eff. January 1, 1988
  • Repealed Eff. October1, 1992.
17 NCAC 05C .2504 Apportionment - Consolidated Return {#sec-17-ncac-05c-.2504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2504}

History

  • Status: repealed
  • Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262
  • Eff. August 1, 1986
  • Amended Eff. January 1, 1988
  • Repealed Eff. October1, 1992.
17 NCAC 05C .2601 Reinstatement of Corporate Charter {#sec-17-ncac-05c-.2601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05C .2601}

History

  • Status: repealed
  • Authority G.S. 105-230; 105-232
  • Eff. November 1, 1991
  • Repealed Eff. October 1, 1993.

Subchapter D

17 NCAC 05D .0101 Preliminary Statement {#sec-17-ncac-05d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0101}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0102 When Due {#sec-17-ncac-05d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0102}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0103 Payments of Estimated Tax {#sec-17-ncac-05d-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0103}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0104 Penalty for Underpayment of Estimated Tax {#sec-17-ncac-05d-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0104}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0105 No Penalty Tests {#sec-17-ncac-05d-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0105}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0106 Overpayment of Tax {#sec-17-ncac-05d-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0106}

History

  • Status: repealed
  • Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1978
  • Repealed Eff. October 31, 1981.
17 NCAC 05D .0107 Purpose {#sec-17-ncac-05d-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0107}

The Secretary of Revenue or his designee will consider requests from corporate taxpayers for use of an alternative apportionment formula in determining tax bases for franchise and income taxes.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0108 Who May Submit Request {#sec-17-ncac-05d-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0108}

(a) Any C-Corporation, S-Corporation, or Limited Liability Company electing to be treated as either a C-Corporation or S-Corporation for federal income tax purposes, which believes that the method of allocation or apportionment as administered by the Secretary of Revenue has operated or will so operate as to subject it to taxation on a greater portion of its income than is reasonably attributable to business or earnings may request an alternative apportionment method.

(b) Any C-Corporation, S-Corporation, or Limited Liability Company electing to be treated as a C-Corporation for federal income tax purposes, which believes that the method of allocation or apportionment as administered by the Secretary of Revenue has operated or will so operate as to subject it to taxation on a greater portion of its capital stock, surplus and undivided profits than is reasonably attributed to business within the state may also request an alternative apportionment method.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0109 Request for Alternative Apportionment Formula {#sec-17-ncac-05d-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0109}

The corporation shall file a request with the Secretary setting forth the facts upon which the corporation's belief is based and its argument with respect to the application of the allocation formula as set forth under G.S. 105-130.4(t1) or G.S. 105-122(c1)(2). The request:

(1) shall be in a form generally used in legal drafting, setting forth sections containing the relevant facts, applicable statutory basis, and analysis supporting the request;

(2) shall be subscribed to by an officer of the corporation having knowledge of the facts;

(3) shall summarize the business operation of the corporation both within and without North Carolina;

(4) shall state whether the request is for income tax purposes, for franchise tax purposes, or for both;

(5) shall include the corporation's argument and contentions respecting the application of the formula prescribed by statute and the method of allocation requested referring to any legal references and other grounds upon which the corporation is basing its positions(s);

(6) shall disclose the alternative apportionment method of allocation and apportionment being requested and indicate the effect of its application on the corporation's tax liability together with any supporting and supplementing information that will enable the Secretary to fully understand and consider the method of allocation and apportionment requested;

(7) shall state the taxable periods to be reviewed;

(8) shall, for income tax purposes, include statements of income and expenses, showing the net income of the corporation subject to apportionment for each taxable period to be reviewed;

(9) shall, for franchise tax purposes, include statements showing the total net worth subject to apportionment for each taxable period to be reviewed;

(10) shall include schedules for each taxable period showing the computation of the property, payroll, and sales factors as prescribed by statute in the determination of the apportionment factor as required by G.S. 105-130.4 and rules published by the Department of Revenue;

(11) shall, for a separate accounting method of reporting the corporation's business operations in this State, submit as support operating statements showing the results of the corporation's operations within North Carolina computed on the separate accounting basis together with similar statements showing the results of the corporation's operations outside North Carolina for each taxable period to be reviewed. A full explanation and description of the separate accounting method employed in the computation must accompany the statements. If there are items of expense or income that are indirectly attributed to the separated operations, the basis for apportioning such items must be disclosed. General overhead expenses must be separately stated in documentation and explained when any portion of this expense is allocated to the separate net income attributed to this State under the requested method;

(12) shall, for a separate accounting method, submit as support schedules reflecting the apportionment factors applicable to the operations that are conducted in whole or part in this State and the apportionment factor applicable to the business conducted outside of this State. The computations shall be made without regard to nexus requirements that would be considered if the operations were legal separate entities; and

(13) shall contain any other information relevant to the apportionment formula or the requested method of allocation that the corporation deems appropriate under the circumstances.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017
  • Amended Eff. May 1, 2018.
17 NCAC 05D .0110 Time for Filing {#sec-17-ncac-05d-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0110}

The request shall be filed with the Secretary not later than 90 days after the regular or extended due date of the tax return.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0111 Notice of Conference {#sec-17-ncac-05d-.0111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0111}

The Secretary shall schedule a conference to hear the corporation's request and will give notice of the time, date and place of the conference to the taxpayer at least 30 days prior thereto. Notice will be by United States Mail sent to the taxpayer's last known address. The date set for the conference must be within 90 days after the timely request of the conference or at a later date mutually agreed upon by the Taxpayer and the Secretary. The date set for the conference may be postponed once at the request of the Taxpayer and once at the request of the Secretary for up to 90 days or for a longer period mutually agreed upon by the Taxpayer and the Secretary.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0112 Who Shall Attend the Conference {#sec-17-ncac-05d-.0112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0112}

The Secretary or their designee and the Director of the Corporate Tax Division or their designee, along with any other Department personnel the Secretary or Director shall deem appropriate, shall attend any conference pursuant to a request for an alternative apportionment formula. The taxpayer is not required to personally appear or be represented at the conference. Legal counsel or other tax practitioner may appear with or without the taxpayer on the taxpayer's behalf.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Readopted Eff. May 1, 2018.
17 NCAC 05D .0113 Conduct of the Conference {#sec-17-ncac-05d-.0113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0113}

(a) If the corporation or its representative fails to appear after proper service of notice, the Secretary may proceed with the conference and make his decision in the absence of the party.

(b) The taxpayer shall be given an opportunity to present arguments on issues of law and policy and an opportunity to present evidence on issues of fact.

(c) The rules of evidence as applied in the trial division of the General Court of Justice do not apply.

(d) An informal record containing in substance the evidence, contentions and arguments presented at the conference shall be made.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0114 Remedy {#sec-17-ncac-05d-.0114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0114}

(a) If the Secretary finds that the statutory formula does not fairly represent the corporation's business activity in North Carolina, he may require:

(1) separate accounting;

(2) the exclusion of any one or more of the factors;

(3) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State, or

(4) the employment of any other method to effectuate and equitable allocation and apportionment of the taxpayer's income.

(b) In the case of a request for relief from the statutory apportionment formula for both franchise tax and income tax, the Secretary shall make separate determinations as to whether an alternative apportionment method is warranted.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. April 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05D .0115 Final Decision {#sec-17-ncac-05d-.0115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05D .0115}

A final decision shall be furnished to the requesting corporation within 60 days from the date of the conference or within 60 days after the date any additional information requested by the Secretary during the conference is provided.

History

  • Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262
  • Eff. February 1, 2008
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Subchapter E

17 NCAC 05E .0101 Reduced Installment Payments {#sec-17-ncac-05e-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0101}

The Secretary may reduce the installment payment requirements for the quarterly insurance gross premiums tax and the regulatory surcharge if an insurer submits a written statement to the Department indicating that the insurer reasonably believes that its total estimated payments made for the current year will exceed the anticipated tax liability for the year.

This written statement must contain the basis for the insurer's belief that its installment payments should be reduced and state the factors supporting that belief, such as changes in the law or a reduction in the insurer's writings. The statement must be submitted at least 45 days before the due date of an installment payment. An insurer that files a timely statement may reduce its next installment payment in accordance with the statement unless the insurer receives written notice from the Department that its request has been denied or adjusted.

History

  • Authority G.S. 105-228.5; 105-262
  • Eff. January 1, 1989
  • Transferred and Recodified from 11 NCAC 11E .0110 Eff. January 15, 1998
  • Amended Eff. August 1, 1998
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05E .0102 Additional Fire and Lightning Taxes {#sec-17-ncac-05e-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0102}

History

  • Status: repealed
  • Authority G.S. 105-228.5; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. February 28, 1978
  • Transferred and Recodified from 11 NCAC 11E .0202 Eff. January 15, 1998
  • Amended Eff. August 1, 1998
  • Repealed Eff. February 1, 2008.
17 NCAC 05E .0103 Premium Finance Charges and Other Charges {#sec-17-ncac-05e-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0103}

Gross premiums from business in this State include premium finance charges and installment payment charges or other charges received as a result of the partial payment of premiums by a policyholder. These charges are therefore subject to tax.

History

  • Authority G.S. 105-228.5; 105-262
  • Eff. April 1, 1993
  • Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998
  • Amended Eff. August 1, 1998
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05E .0104 Dividends Applied to Purchase Additional Paid-Up Life {#sec-17-ncac-05e-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0104}

Dividends applied to purchase additional paid-up life insurance are not taxable under G.S. 105-228.5 since gross premiums are deemed to be the amounts specified in the life insurance policy contracts when issued.

History

  • Authority G.S. 105-228.5; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. February 28, 1978
  • Transferred & Recodified from 11 NCAC 11E .0302 Eff. January 15, 1998
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05E .0105 Group Premiums {#sec-17-ncac-05e-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0105}

History

  • Status: repealed
  • Authority G.S. 105-228.5; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. February 28, 1978
  • Transferred and Recodified from 11 NCAC 11E .0304 Eff. January 15, 1998
  • Amended Eff. August 1, 1998
  • Repealed Eff. February 1, 2008.
17 NCAC 05E .0106 Employee Benefit Plan Contributions {#sec-17-ncac-05e-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05E .0106}

Insurance company contributions or subsidies in the self-insurance of life and accident and health insurance coverage as an employee benefit plan are not taxable under G.S. 105-228.5.

History

  • Authority G.S. 105-228.5; 105-262
  • Eff. February 1, 1976
  • Readopted Eff. February 28, 1978
  • Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Subchapter F

17 NCAC 05F .0101 scope {#sec-17-ncac-05f-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0101}

The rules in this Subchapter apply to the Secretary's authority under G.S. 105-130.5A to adjust net income or to require a combined return for taxable years beginning on or after January 1, 2012.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0102 Definitions {#sec-17-ncac-05f-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0102}

As used in G.S. 105-130.5A and this Subchapter, the following definitions shall apply:

(1) "Centralized cash management" means a process by which an affiliated group of businesses makes all or most cash management decisions from one location, such as a headquarters or designated subsidiary, that results in individual affiliates having little autonomy in making decisions concerning how cash is managed.

(2) "Economic position" means the status of a taxpayer's assets, liabilities, and equity (whether those items are actual, contingent, or potential) and their interrelationship to one another.

(3) "Material benefit" means an improvement in the economic position of the taxpayer on a pre-tax basis.

(4) "Material business activity" means an activity that is both:

(a) An integral part of the unitary group's business; and

(b) Performed on a regular and continuous basis.

(5) "Principal member" means a member of the combined group that acts in the group's name in all matters relating to the income tax liability for the combined group, and is the entity responsible for preparing the corporate income tax return and making corporate income tax payments for the combined group.

(6) "Unitary business" means one or more related business organizations where there is a unity of ownership, operation, and use. It can also exist where there is interdependence in their functions. A determination of whether a corporation is part of a unitary business with another corporation is determined based on the facts and circumstances of each case.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0201 Economic Substance Test Burden of Proof {#sec-17-ncac-05f-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0201}

The taxpayer has the burden of proving that a transaction meets both prongs of the economic substance test as specified in G.S. 105-130.5A(g).

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0202 Reasonable Business Purposes {#sec-17-ncac-05f-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0202}

(a) In proving that a transaction, or series of transactions of which the transaction is a part, has one or more reasonable business purposes other than the creation of State income tax benefits, the taxpayer must show:

(1) The business purpose asserted was valid and realistic;

(2) The transaction was a reasonable and realistic means to accomplish the asserted business purpose;

(3) Evidence exists that shows the taxpayer took steps to achieve the asserted business purpose; and

(4) The value of the non-State income tax benefits reasonably anticipated by the taxpayer from the transaction exceeds the additional cost associated with the transaction.

(b) Generally, reasonable business purpose is supported by contemporaneous documentation. Though not conclusive, the absence of contemporaneous documentation weakens the contention that the asserted business purpose is valid.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0203 Economic Effects {#sec-17-ncac-05f-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0203}

(a) In proving that a transaction, or series of transactions of which the transaction is a part, has economic effects beyond the creation of State income tax benefits, the taxpayer must show by objective evidence that a reasonable likelihood of material benefit, other than State income tax benefits, from the transaction existed at the time the transaction was initiated and there was a material benefit to the transaction apart from State income tax benefits.

(b) In analyzing whether a transaction has an economic effect, the Secretary shall analyze the economic effect on the taxpayer and on the aggregate economic effect on the parties to the transaction.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0204 Economic Substance Doctrine {#sec-17-ncac-05f-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0204}

The Secretary shall rely on general principles of the common law economic substance doctrine as established under federal and state case law in applying each prong of the two pronged test under G.S. 105-130.5A(g), except where case law conflicts with the statute. General principles of the economic substance doctrine include the following:

(1) Economic substance is a prerequisite to any provision allowing deductions;

(2) A taxpayer has the burden of proving that a transaction has both purpose and substance;

(3) A taxpayer has the burden of showing that the form of the transaction accurately reflects its substance and that deductions claimed are permissible;

(4) The economic substance of a transaction shall be determined based on documentation and data rather than the subjective opinions of the taxpayer; and

(5) The transactions, not the entities, shall be examined for economic substance.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0205 Economic Substance Factors {#sec-17-ncac-05f-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0205}

Determining whether or not a transaction has economic substance is a fact-intensive inquiry that is dependent upon the facts and circumstances of each transaction made by a taxpayer. The Secretary shall consider or analyze all the facts and circumstances including the following:

(1) The reasons for the transaction;

(2) Whether the transaction was a reasonable means to accomplish the asserted purposes;

(3) Expectations of benefits obtained from the transactions;

(4) The effects the transaction had on the taxpayer's profits;

(5) The existence of a reasonable or realistic potential for profit from making the transaction;

(6) The objective economic impact of the transaction other than State income tax savings;

(7) The transaction's effect on the taxpayer's State income tax liability;

(8) The transaction's effect on the taxpayer's tax liability in other states;

(9) The transaction's effect on the taxpayer's federal tax liability;

(10) Whether the method of determining the amount of payment is an industry practice;

(11) The change in the business operations of the parties, if any, after the transaction;

(12) Whether assets were transferred between or among related parties;

(13) Whether the business operations related to specific assets changed after any transfer of those assets;

(14) Whether the entity transferring assets retained control over the assets;

(15) The tax consequences of the transfer of assets;

(16) The party or parties who created or developed the ideas which led to the transaction;

(17) The party or parties who presented the ideas concerning the transaction to the taxpayer;

(18) Whether the contemporaneous documentation explaining the transaction to the taxpayer discussed profit potential in addition to tax benefits;

(19) The party or parties that drafted the agreements relating to the transaction;

(20) The party or parties that negotiated the agreements relating to the transaction;

(21) The party or parties that dictated the terms of the agreements relating to the transaction;

(22) Cost-benefit analyses or other studies conducted related to the transaction;

(23) Non-tax benefits obtained by the taxpayer as a result of the transaction; and

(24) Whether the intercompany transaction resulted in a circular cash flow.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0206 WHEN STATE INCOME TAX Benefits ARE CONSIDERED {#sec-17-ncac-05f-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0206}

(a) State income tax benefits resulting from a transaction are considered by the Secretary in determining whether a transaction has reasonable business purposes and economic substance when the State income tax benefits are consistent with legislative intent, such as when the transaction is made in accordance with laws enacted by the General Assembly to encourage engagement in certain types of activities through tax deductions or tax credits.

(b) When a transaction that generates targeted tax incentives is, in form and substance, consistent with the State income tax benefits designed by the General Assembly, the State income tax benefits shall be considered by the Secretary in determining whether the transaction has reasonable business purposes and economic substance.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0207 Centralized Cash Management {#sec-17-ncac-05f-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0207}

Although the existence of a centralized cash management system among members of an affiliated group is not conclusive evidence that a transaction lacks economic substance, the Secretary shall analyze the transactions for reasonable business purposes and economic effects. If the cash management transaction, or series of transactions of which the transaction is a part, results in the creation of unreasonably excessive interest expense when compared to industry practice, shifting of assets, or the reclassification of income as nonapportionable or nonallocable, the transaction may be deemed to lack economic substance.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0301 Determination of Fair Market Value {#sec-17-ncac-05f-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0301}

(a) For purposes of determining whether or not transactions between members of an affiliated group were made at fair market value under the standards contained in the regulations adopted under section 482 of the Internal Revenue Code pursuant to G.S. 105-130.5A(h), the Secretary shall consider all facts and circumstances relative to the transactions, including any transfer pricing studies provided by the taxpayer.

(b) In determining whether or not transactions were made at fair market value, the Secretary will also apply any federal or state case law developed under section 482 of the Internal Revenue Code and its regulations.

(c) The fact that a taxpayer has a transfer pricing study will not in and of itself be sufficient to establish that a transaction was made at fair market value.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0401 Adjustments to State Net Income {#sec-17-ncac-05f-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0401}

Adjustments the Secretary may make to intercompany transactions that are found to lack economic substance or not to be at fair market value include the following:

(1) Disallowing deductions in whole or in part;

(2) Attributing income to related corporations;

(3) Disregarding transactions; and

(4) Reclassifying income as apportionable or allocable.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0501 METHODOLOGY WHEN COMBINed ReTURN REQUIRED OR PERMITTED {#sec-17-ncac-05f-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0501}

When the Secretary requires or allows a corporate taxpayer to submit a combined return, the following methodology applies:

(1) The starting point is the federal taxable income of the pro forma 1120 for each corporation. The 1120s shall represent federal taxable income "as if" each corporation were not part of a consolidated federal 1120;

(2) The taxpayer shall combine the pro forma 1120s of the corporations to be included in the combined group; this results in a combination of each corporation's line items in determining combined income.

(3) The taxpayer shall eliminate the intercompany transactions between members of the combined group in arriving at combined federal taxable income.

(4) The taxpayer shall make North Carolina modifications (additions and subtractions) as provided in G.S. 105-130.5 to determine combined income subject to apportionment.

(5) The taxpayer shall include in the apportionment factors the property, payroll, and sales of all corporations included in the combined group as provided in G.S. 105-130.4. All sales into North Carolina by entities within the combined group shall be included in the sales factor numerator. Where an intercompany transaction has occurred and been eliminated in the calculation of combined income, this amount shall also be eliminated from the numerator and denominator of the applicable factor.

(6) Only one apportionment factor is to be calculated by the taxpayer for the combined group. Unless otherwise provided in this section, the standard three factor formula, which uses the apportionment factors of property, payroll, and sales, shall be used. If more than 50 percent of the group's combined income subject to apportionment is generated from a business activity subject to special apportionment under subsections (m) through (s1) of G.S. 105-130.4, then that apportionment formula shall be used for the entire group. If the taxpayer believes the statutory apportionment method that otherwise applies to the combined group subjects a greater portion of the group's income to tax than is attributable to its business in this State, the taxpayer may propose, and the Secretary shall consider, an alternative method of apportionment. The taxpayer shall apply the combined apportionment factor to the combined apportionable income to determine income apportioned to this State.

(7) The taxpayer shall add any nonapportionable income allocated to North Carolina to the income apportioned to this State to determine total income subject to North Carolina tax.

(8) The combined group's income subject to tax may be reduced by net economic losses sustained by a corporation that becomes a member of the group, but not fully used by that corporation prior to becoming a member of the combined group, subject to the provisions of G.S. 105-130.8. Net economic losses brought by a corporation into the group remain with that corporation and, to the extent not used by the group during the years the corporation is part of the group, may be claimed by the corporation in the tax years after the corporation ceases to be a part of the group. The tax years that the corporation is part of the combined group count toward the 15-year carryforward period authorized in G.S. 105-130.8. A net economic loss sustained by the group in a combined return year shall be allocated among the members of the group that reported losses on their pro forma 1120s, after elimination of intercompany transactions between members of the combined group. The amount allocated to each member shall be determined by dividing that member's loss (after elimination of intercompany transactions) by the total losses (after elimination of intercompany transactions) of all members of the combined group in that tax year. To the extent not used by the group during the years the corporation is part of the group, the group's net economic losses allocated to a corporation that is a member of the group may be claimed by the corporation in the tax years after the corporation ceases to be a part of the group. Net economic losses shall be considered used in order beginning with earliest tax year. If more than one corporation brought net economic losses from the same tax year into the combined group and a portion of the losses from that year is used, the amount of used net economic losses shall be prorated among the members bringing losses from that year based on the percentage of each member's losses to the total losses carried forward from that year.

(9) The combined group's income tax may be reduced by tax credits earned by a member of the combined group, but not fully used by that entity prior to becoming a member of the combined group, subject to the provisions of the specific credits. Because the eligibility for a tax credit is determined at the separate entity level, any unused installment or carryforward of a tax credit earned by a member of the combined group remains with that entity if that entity is no longer a member of the combined group or the group is no longer required to file a combined return. This is applicable whether the credit was earned by the entity before becoming a member of the combined group or while a member of the combined group. For franchise tax purposes, the tax credits may only be used by the entity generating the credit unless the group also files a combined return for franchise tax purposes.

History

  • Authority G.S. 105-130.4; 105-130.5; 105-130.5A; 105-130.8; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0502 Procedures for Filing a Combined Income Tax Return {#sec-17-ncac-05f-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0502}

(a) The principal member shall file Form CD-405, The North Carolina C Corporation Tax Return, and all required schedules. The combined tax return replaces the separate entity corporate income tax returns filed by the members of the group that are doing business in this State.

(b) The principal member shall include the following schedules:

(1) A computation of the North Carolina taxable income of each corporation in the combined return that would have been reported if the member had filed a North Carolina income tax return on a separate company basis;

(2) A schedule detailing all intercompany eliminations made by and between the members of the unitary group;

(3) A schedule of all North Carolina income tax estimated payments made by each member of the group;

(4) A schedule reflecting the computation of the combined apportionment factor as required in 17 NCAC 05F .0501(6). Taxpayers shall not use Schedule O of the CD-405;

(5) A schedule of eligible net economic losses and the use of same by member entities and the combined group; and

(6) A schedule of eligible tax credits and the use of same by member entities and the combined group.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0503 Combined Return Tax Credits {#sec-17-ncac-05f-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0503}

(a) Any member of the combined group that has activities that qualify for a North Carolina income tax credit shall provide all required information to determine and support the amount of the credit on a separate company basis. This information shall be included with the combined return in each year the qualifying member becomes eligible to claim a credit or an installment of a credit, even if the group's income tax liability for that tax year is not sufficient for the combined group to benefit from the income tax credit.

(b) Combined groups eligible to claim income tax credits shall complete Form CD-425, Corporate Tax Credit Summary, on a combined basis and file it with the group's income tax return. If a member of the combined group is eligible to claim an income tax credit limited by statute to 50 percent of tax, the combined group shall also complete Form NC-478, Summary of Tax Credits Limited to 50 Percent of Tax.

History

  • Authority G.S. 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
17 NCAC 05F .0601 Procedures for Filing a Franchise Tax Return {#sec-17-ncac-05f-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05F .0601}

(a) The provisions of this Rule apply unless the Secretary authorizes a combined group to file a combined franchise tax return under G.S. 105-122. Each corporation that is doing business in this State pursuant to G.S. 105-114(b)(3) shall file a separate North Carolina franchise tax return and pay any franchise tax due. Any corporation that is included in a combined income tax return but that is not doing business in this State pursuant to G.S. 105-114(b)(3) is not subject to North Carolina franchise tax.

(b) The principal member shall file its franchise tax return on the combined group's CD-405.

(c) All other members' separate returns shall include zero dollars ($0) on the "Net Taxable Income" and "NC Net Income Tax" lines on the CD-405 and include a statement with the return that:

(1) Indicates its income is included in the combined income tax return filed by the principal member; and

(2) Identifies the name and Federal Employer Identification Number of the principal member.

(d) If the corporation filing a franchise tax return is a multistate taxpayer, then it shall calculate an apportionment factor to be used in calculating its capital stock base using its separate entity property, payroll, and sales before intercompany eliminations. Schedule O of the CD-405 must reflect the entity's apportionment factor for franchise tax purposes.

History

  • Authority G.S. 105-114(b)(3); 105-122; 105-130.5A; 105-262.1
  • Eff. January 31, 2013
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Subchapter G

17 NCAC 05G .0101 scope {#sec-17-ncac-05g-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0101}

The rules in this Subchapter shall not apply to receipts from the sale of tangible personal property. Other receipts are in North Carolina when the taxpayer's market for the sales is in North Carolina. The rules of this Subchapter establish uniform rules for:

(1) determining to what extent the market for a sale is in North Carolina;

(2) reasonably approximating the state or states of assignment where the state or states cannot be determined;

(3) excluding receipts from the sale of intangible property from the numerator and denominator of the sales factor pursuant to G.S. 105-130.4(l); and

(4) excluding receipts from the denominator of the sales factor where the state or states of assignment cannot be determined or reasonably approximated.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0102 Definitions {#sec-17-ncac-05g-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0102}

In addition to the definitions in G.S. 105-130.4, as used in this Subchapter, the following definitions shall apply:

(1) "Billing address" means the location stated in the books and records of the taxpayer as the primary mailing address relating to a customer's account as of the time of the transaction as kept in good faith in the regular course of business and not for tax avoidance purposes.

(2) "Business customer" means a customer that is a business operating in any form, including a sole proprietorship. Sales to a non-profit organization; a trust; the U.S. Government; a foreign, state or local government; or to an agency or instrumentality of that government are treated as sales to a business customer.

(3) "Code" means as defined in G.S. 105-228.90.

(4) "Department" means the North Carolina Department of Revenue.

(5) "Good faith" means a state of mind consisting in honesty in belief or purpose, faithfulness to one's duty or obligation, observance of reasonable commercial standards of fair dealing in a given trade or business, or absence of intent to defraud or to seek unconscionable advantage.

(6) "Individual customer" means a customer that is not a business customer.

(7) "Intangible property" means property that is not physical or whose representation by physical means is incidental and includes:

(a) copyrights;

(b) patents;

(c) trademarks;

(d) trade names;

(e) brand names;

(f) franchises;

(g) licenses;

(h) trade secrets;

(i) trade dress;

(j) information;

(k) know-how;

(l) methods;

(m) programs;

(n) procedures;

(o) systems;

(p) formulae;

(q) processes;

(r) technical data;

(s) designs;

(t) literary,

(u) musical, or artistic compositions;

(v) information;

(w) ideas;

(x) contract rights including broadcast rights;

(y) agreements not to compete;

(z) goodwill and going concern value;

(aa) securities; and

(bb) except as otherwise provided in these Rules, computer software.

(8) "Place of order" means the physical location where a customer places an order for a sale from a taxpayer, resulting in a contract with the taxpayer.

(9) "Population" means the most recent population data maintained by the U.S. Census Bureau for the year in question as of the close of the taxable period. Census data is hereby incorporated by reference, including subsequent amendments or additions, and is available free of charge at census.gov/topics/population.html.

(10) "Reasonable" or "reasonably" means agreeable to reason; just; proper; ordinary or usual.

(11) "Related entity" means as defined in G.S. 105-130.7A.

(12) "Secretary" means the Secretary of Revenue.

(13) "State where a contract of sale is principally managed by the customer" means the primary location where an employee or other representative of a customer serves as the primary contact person for the taxpayer with respect to the day-to-day execution and performance of a contract entered into by the taxpayer with the customer.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0201 assignment of receipts from sales of other than tangible personal property {#sec-17-ncac-05g-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0201}

A taxpayer's assignment of receipts from sales other than of tangible personal property shall comply with the following:

(1) A taxpayer shall apply the rules set forth in this Subchapter based on objective criteria and shall consider all sources of information reasonably available to the taxpayer at the time of its tax filing including the taxpayer's books and records kept in the regular course of business. A taxpayer shall determine its method of assigning receipts in good faith, and apply it consistently with respect to similar transactions. A taxpayer shall retain contemporaneous records that explain the determination and application of its method of assigning its receipts, including its underlying assumptions, and shall provide those records to the Secretary upon request, as provided in Article 9 of G.S. 105.

(2) This Subchapter provides assignment rules that apply sequentially in a hierarchy. For each sale to which a hierarchical rule applies, a taxpayer shall make a reasonable effort to apply the primary rule applicable to the sale before seeking to apply the next rule in the hierarchy and shall continue to do so with each succeeding rule in the hierarchy.

(3) A taxpayer's method of assigning its receipts shall reflect an attempt to obtain the most accurate assignment of receipts consistent with the rules set forth in this Subchapter, rather than an attempt to lower the taxpayer's tax liability.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0301 In general {#sec-17-ncac-05g-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0301}

The rules of this Subchapter set forth the process of reasonable approximation that apply if the state or states of assignment cannot be determined. In some instances, the reasonable approximation shall be made in accordance with specific rules of approximation prescribed in this Subchapter. In other cases, the applicable rules in this Subchapter permit a taxpayer to reasonably approximate the state or states of assignment to obtain a result similar to those made using a specific rule of approximation.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0302 approximation based upon known sales {#sec-17-ncac-05g-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0302}

When, by applying the rules set forth in Sections .0900 through .1000 of this Subchapter, a taxpayer can ascertain the state or states of assignment of a substantial portion of its receipts from sales of substantially similar services and the taxpayer reasonably believes that the geographic distribution of the remainder of its sales tracks that of the assigned receipts, the taxpayer shall include the receipts from those sales in its sales factor in the same proportion as its assigned receipts. This Rule applies in the context of licenses and sales of intangible property where the substance of the transaction resembles a sale of goods or services.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).

Where a taxpayer has receipts subject to this Subchapter from transactions with a related entity customer, information that the customer has regarding the sourcing of receipts from these transactions shall be imputed to the taxpayer.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0401 Allocated Gross receipts {#sec-17-ncac-05g-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0401}

The sales factor includes only gross receipts of the taxpayer that are not allocated under G.S. 105-130.4, and are received from transactions and activity in the regular course of the taxpayer's trade or business. Receipts addressed in G.S. 105-130.4(a)(7) shall be excluded.

History

  • Authority G.S. 105-130.4; 105-130.4(a)(7); S.L. 2016-5; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0402 Unassignable gross receipts {#sec-17-ncac-05g-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0402}

When a taxpayer is unable to ascertain the state or states where receipts of a sale are to be assigned pursuant to the rules set forth in this Subchapter using a reasonable amount of effort undertaken in good faith, the receipts shall be excluded from the denominator of the taxpayer's sales factor pursuant to this Subchapter.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0501 Alternative Apportionment {#sec-17-ncac-05g-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0501}

Nothing in this Subchapter limits the application of G.S. 105-122(c1)(2) or G.S. 105-130.4(t1). If the application of this Subchapter results in the assignment of receipts to the taxpayer's sales factor that the taxpayer believes does not fairly represent the extent of the taxpayer's business activity in North Carolina, the taxpayer may request the use of a different method for assigning those receipts.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0502 original returns {#sec-17-ncac-05g-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0502}

When a taxpayer files an original return for a taxable year where it properly assigns its receipts using a method of assignment, including a method of reasonable approximation, in accordance with the rules in this Subchapter, the application of such method of assignment shall be deemed to be a correct determination by the taxpayer of the state or states of assignment to which the method is properly applied. In those cases, neither the Secretary nor the taxpayer may modify the taxpayer's methodology as applied for assigning those receipts for the taxable year, through the form of an audit adjustment, amended return, or abatement application. However, the Secretary and the taxpayer may each subsequently correct factual errors or calculation errors with respect to the taxpayer's application of its filing methodology.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0503 Secretary's authority to adjust a taxpayer's return {#sec-17-ncac-05g-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0503}

The Secretary's ability to review and adjust a taxpayer's assignment of receipts on a return to assign receipts consistent with the rules of this Subchapter, includes each of the following potential actions:

(1) when a taxpayer fails to properly assign receipts from a sale in accordance with the rules set forth in this Subchapter, including the failure to apply a hierarchy of rules consistent with the principles of Rule .0201(2) of this Subchapter, the Secretary shall adjust the assignment of the receipts in accordance with the applicable rules in this Subchapter;

(2) when a taxpayer uses a method of approximation to assign its receipts and the Secretary determines that the method of approximation employed by the taxpayer is not reasonable, the Secretary shall either substitute a method of approximation that the Secretary determines is appropriate, as provided in Article 9 of G.S. 105, or exclude the receipts from the taxpayer's numerator and denominator;

(3) when the Secretary determines that a taxpayer's method of approximation has not been applied in a consistent manner with respect to similar transactions or year to year, the Secretary may require that the taxpayer apply its method of approximation in a consistent manner;

(4) when a taxpayer excludes receipts from the denominator of its sales factor on the basis that the assignment of the receipts cannot be reasonably approximated, the Secretary may determine that the exclusion of those receipts is not appropriate, and may instead substitute a method of approximation that the Secretary determines is appropriate, as provided in Article 9 of G.S. 105;

(5) when a taxpayer fails to retain contemporaneous records that explain the determination and application of its method of assigning its receipts, including its underlying assumptions, or fails to provide those records to the Secretary upon request, the Secretary shall treat the taxpayer's assignment of receipts as unsubstantiated, and shall adjust the assignment of the receipts in a manner consistent with the applicable rules in this Subchapter; or

(6) when the Secretary concludes that a customer's billing address was selected by the taxpayer for tax avoidance purposes, the Secretary shall adjust the assignment of receipts from sales to that customer in a manner consistent with the applicable rules in this Subchapter.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0504 taxpayer authority to change a method of assignment on a prospective basis {#sec-17-ncac-05g-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0504}

A taxpayer that seeks to change its method of assigning its receipts shall disclose, in the original return filed for the year of the change, the fact that the taxpayer has made the change. If a taxpayer fails to disclose the change, the Secretary may disregard the taxpayer's change and substitute an assignment method that the Secretary determines is appropriate, as provided in Article 9 of G.S. 105.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0505 Secretary authority to change a method of assignment on a prospective basis {#sec-17-ncac-05g-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0505}

The Secretary may direct a taxpayer to change its method of assigning its receipts in tax returns that have not yet been filed, including changing the taxpayer's method of approximation, if upon reviewing the taxpayer's filing methodology applied in a prior tax year, the Secretary determines that the change reflects a more accurate assignment of the taxpayer's receipts within the meaning of this Subchapter, and determines that the change can be reasonably adopted by the taxpayer. The Secretary shall provide the taxpayer with a written explanation of the reason for making the change. When a taxpayer fails to comply with the Secretary's direction on future returns, the Secretary shall deem the taxpayer's method of assigning its receipts on those returns to be unreasonable, and shall substitute an assignment method that the Secretary determines is reasonable.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0601 examples {#sec-17-ncac-05g-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0601}

(a) The Secretary shall publish on the Department's website examples demonstrating the application of rules set forth in this Subchapter. The document shall be available at www.ncdor.gov.

(b) The Secretary may issue further public written statements with respect to the rules set forth in this Subchapter. These statements may include guidance with respect to:

(1) what constitutes a reasonable method of approximation within the meaning of the rules, and

(2) the circumstances when a filing change for a taxpayer's method of reasonable approximation will be deemed appropriate.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0701 In General {#sec-17-ncac-05g-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0701}

(a) The receipts from a sale of a service shall be in North Carolina to the extent that the service is delivered to a location in North Carolina. The term "delivered to a location" refers to the location of the taxpayer's market for the service, which may not be the location of the taxpayer's employees or property.

(b) The rules to determine the location of the delivery of a service in the context of several specific types of service transactions are set forth in Sections .0700 through .1000 of this Subchapter.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0801 in general {#sec-17-ncac-05g-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0801}

(a) Except as otherwise provided in this Section, "in-person services" are services that are physically provided in person by the taxpayer, where the customer or the customer's real or tangible property upon which the services are performed is in the same location as the service provider at the time the services are performed. This Section includes situations where the services are provided on behalf of the taxpayer by a third-party contractor.

(b) Examples of in-person services include:

(1) warranty and repair services;

(2) cleaning services;

(3) plumbing services;

(4) carpentry;

(5) construction contractor services;

(6) pest control;

(7) landscape services;

(8) medical and dental services, including medical testing, x-rays, and mental health care and treatment;

(9) child care;

(10) hair cutting and salon services;

(11) live entertainment and athletic performances; and

(12) in-person training or lessons.

(c) In-person services include services within the description of this Rule that are performed at

(1) a location that is owned or operated by the service provider; or

(2) a location of the customer, including the location of the customer's real or tangible personal property.

(d) Professional services as described in Section .1000 of this Subchapter shall not be treated as in-person services within the meaning of this Section.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0802 assignment of receipts from sale of in-person services {#sec-17-ncac-05g-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0802}

Receipts from a sale of in-person services shall be assigned to North Carolina to the extent the customer received the service in North Carolina. The taxpayer shall determine the location where a service is received as follows:

(1) if the service is performed with respect to the body of an individual customer in North Carolina, such as hair cutting or x-ray services, or in the physical presence of the customer in North Carolina, such as live entertainment or athletic performances, the service is received in North Carolina;

(2) if the service is performed with respect to the customer's real estate in North Carolina or if the service is performed with respect to the customer's tangible personal property at the customer's residence or in the customer's possession in North Carolina, the service is received in North Carolina; or

(3) if the service is performed with respect to the customer's tangible personal property and the tangible personal property is to be shipped or delivered to the customer, whether the service is performed within or outside North Carolina, the service is received in North Carolina if the property is shipped or delivered to the customer in North Carolina.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0803 reasonable approximation {#sec-17-ncac-05g-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0803}

When the taxpayer cannot determine the state or states where a service was received pursuant to Rule .0802 of this Section, but the taxpayer has information regarding the location of receipt from which the taxpayer can reasonably approximate the state or states where the service is received, the taxpayer shall reasonably approximate such state or states.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0901 in general {#sec-17-ncac-05g-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0901}

(a) If the service provided by the taxpayer is not an in-person service as defined in Rule .0801 of this Subchapter or a professional service as defined in Rule .1001 of this Subchapter, and the service is delivered to or on behalf of the customer, or delivered electronically through the customer, the receipts from a sale are in North Carolina to the extent that the service is delivered in North Carolina.

(b) For purposes of this Section, a service:

(1) "delivered to a customer" is a service where the customer and not a third party is the recipient of the service;

(2) "delivered on behalf of a customer" is one where a customer contracts for a service but one or more third parties, rather than the customer, is the recipient of the service. This includes fulfillment services, or the direct or indirect delivery of advertising to the customer's intended audience; and

(3) "delivered electronically through a customer" is a service that is delivered electronically to a customer for purposes of resale and subsequent electronic delivery in substantially identical form to an end user or other third-party recipient.

(c) A service may be delivered to or on behalf of a customer by physical means or through electronic transmission.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0902 assignment of receipts from sales of services delivered to the customer or on behalf of the customer, or delivered electronically through the customer {#sec-17-ncac-05g-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0902}

(a) The assignment of receipts to a state or states when a sale of a service is delivered to the customer or on behalf of the customer, or delivered electronically through the customer, shall depend upon the method of delivery of the service and the nature of the customer. Separate rules of assignment shall apply to services delivered by physical means and services delivered by electronic transmission. For purposes of this Section, a service delivered by an electronic transmission is not a delivery by a physical means.

(b) If a rule of assignment set forth in this Section depends upon whether the customer is an individual or a business customer, and the taxpayer acting in good faith cannot reasonably determine whether the customer is an individual or a business customer, the taxpayer shall treat the customer as a business customer.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0903 delivery to or on behalf of a customer by physical means, whether to an individual or business customer {#sec-17-ncac-05g-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0903}

(a) Services delivered to a customer or on behalf of a customer through a physical means include:

(1) product delivery services where property is delivered to the customer or to a third party on behalf of the customer;

(2) delivery of brochures, fliers, or other direct mail services;

(3) delivery of advertising or advertising-related services to the customer's intended audience in the form of a physical medium; and

(4) sale of custom software, such as where software is developed for a specific customer in a case where the transaction is properly treated as a service transaction for purposes of corporate taxation where the taxpayer installs the custom software at the customer's site.

(b) The following rules shall apply whether the taxpayer's customer is an individual customer or a business customer:

(1) Rule of Determination. In assigning the receipts from a sale of a service delivered to a customer or on behalf of a customer through a physical means, a taxpayer shall determine the state or states where the service is delivered. If the taxpayer is able to determine the state or states where the service is delivered, it shall assign the receipts to that state or states.

(2) Rule of Reasonable Approximation. If the taxpayer is unable to determine the state or states where the service is delivered, but has sufficient information regarding the place of delivery that the taxpayer may reasonably approximate the state or states where the service is delivered, it shall reasonably approximate the state or states.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0904 delivery to customer by electronic transmission {#sec-17-ncac-05g-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0904}

(a) Services delivered by electronic transmission include services that are transmitted through the means of wire, lines, cable, fiber optics, electronic signals, satellite transmission, audio or radio waves, or other similar means, whether or not the service provider owns, leases, or otherwise controls the transmission equipment.

(b) When a service is delivered by electronic transmission to a customer, the following rules apply:

(1) Services Delivered By Electronic Transmission to an Individual Customer.

(A) Rule of Determination. When a service is delivered to an individual customer by electronic transmission, the service is delivered in North Carolina to the extent that the taxpayer's customer received the service in North Carolina. If the taxpayer is able to determine the state or states where the service is received, it shall assign the receipts from that sale to that state or states.

(B) Rules of Reasonable Approximation. If the taxpayer is unable to determine the state or states where the customer received the service, but has sufficient information regarding the place of receipt to reasonably approximate the state or states where the service is received, it shall reasonably approximate the state or states. If a taxpayer does not have sufficient information to determine or reasonably approximate the state or states where the service is received, it shall reasonably approximate the state or states using the customer's billing address.

(2) Services Delivered By Electronic Transmission to a Business Customer.

(A) Rule of Determination. When a service is delivered to a business customer by electronic transmission, the service is delivered in North Carolina to the extent that the taxpayer's customer received the service in North Carolina. If the taxpayer can determine the state or states where the service is received, it shall assign the receipts from that sale to the state or states. For purposes of this Rule, the state or states where the service is received shall reflect the location where the service was directly used by the employees or designees of the customer.

(B) Rule of Reasonable Approximation. If the taxpayer is unable to determine the state or states where the customer received the service, but has sufficient information regarding the place of receipt to reasonably approximate the state or states where the service is received, it shall reasonably approximate the state or states.

(C) Secondary Rule of Reasonable Approximation. When a service is delivered to a business customer by electronic transmission where a taxpayer does not have sufficient information to determine or reasonably approximate the state or states where the service is received, the taxpayer shall reasonably approximate the state or states as set forth in this Rule. In these cases, unless the taxpayer uses the safe harbor set forth in Part (D) of this Subparagraph, the taxpayer shall reasonably approximate the state or states where the service is received as follows: first, by assigning the receipts from the sale to the state where the contract of sale is principally managed by the customer; second, if the state where the customer principally manages the contract is not reasonably determinable, by assigning the receipts from the sale to the customer's place of order; and third, if the customer's place of order is not reasonably determinable, by assigning the receipts from the sale using the customer's billing address. However, if the taxpayer derives more than five percent of its receipts from sales of services from any single customer, the taxpayer shall identify the state where the contract of sale is principally managed by that customer.

(D) Safe Harbor. When a service is delivered to a business customer by electronic transmission, a taxpayer may not be able to determine, or reasonably approximate under Part (B) of this Subparagraph, the state or states where the service is received. In these cases, the taxpayer may, in lieu of the rule stated in Part (C) of this Subparagraph, apply the safe harbor stated in this Sub-Item. Under this safe harbor, a taxpayer may assign its receipts from sales to a particular customer based upon the customer's billing address in a taxable year where the taxpayer engages in substantially similar service transactions with more than 250 customers, whether business or individual, and does not derive more than five percent of its receipts from sales of all services from that customer.

(E) Related Entity Transactions. When a service is delivered by electronic transmission to a business customer that is a related entity, the taxpayer may not use the secondary rule of reasonable approximation in Part (C) of this Subparagraph but may use the rule of reasonable approximation in Part (B) of this Subparagraph, and the safe harbor in Part (D) of this Subparagraph. The Secretary may aggregate sales to related entities in determining whether the sales exceed five percent of receipts from sales of all services under that safe harbor provision.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .0905 services delivered electronically through or on behalf of an individual or business customer {#sec-17-ncac-05g-.0905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .0905}

When a service is delivered electronically "on behalf of" or "through" a customer as defined in Rule .0901 of this Subchapter, the methodology provided under this Rule applies.

(1) Rule of Determination. In the case of the delivery of a service by electronic transmission, where the service is delivered electronically to end users or other third-party recipients through or on behalf of the customer, the service is delivered in North Carolina to the extent that the end users or other third-party recipients are in North Carolina. For example, in the case of the direct or indirect delivery of advertising on behalf of a customer to the customer's intended audience by electronic means, the service is delivered in North Carolina to the extent that the audience for the advertising is in North Carolina. In the case of the delivery of a service to a customer that acts as an intermediary in reselling the service in substantially identical form to third-party recipients, the service is delivered in North Carolina to the extent that the end users or other third-party recipients receive the services in North Carolina. The provisions in this Sub-Item apply whether the taxpayer's customer is an individual customer or a business customer and whether the end users or other third-party recipients to which the services are delivered through or on behalf of the customer are individuals or businesses.

(2) Rule of Reasonable Approximation. If the taxpayer cannot determine the state or states where the services are actually delivered to the end users or other third-party recipients either through or on behalf of the customer, but has sufficient information regarding the place of delivery that the taxpayer may reasonably approximate the state or states where the services are delivered, it shall reasonably do so.

(3) Select Secondary Rules of Reasonable Approximation.

(a) If a taxpayer's service is the direct or indirect electronic delivery of advertising on behalf of its customer to the customer's intended audience, and if the taxpayer lacks sufficient information regarding the location of the audience that the taxpayer may determine or reasonably approximate that location, the taxpayer shall reasonably approximate the audience in a state for the advertising using the following secondary rules of reasonable approximation. If a taxpayer is delivering advertising directly or indirectly to a known list of subscribers, the taxpayer shall reasonably approximate the audience for advertising in a state using a percentage that reflects the ratio of the state's subscribers in the specific geographic area where the advertising is delivered relative to the total subscribers in that area. For a taxpayer with less information about its audience, the taxpayer shall reasonably approximate the audience in a state using the percentage that reflects the ratio of the state's population in the specific geographic area where the advertising is delivered relative to the total population in that area.

(b) If a taxpayer's service is the delivery of a service to a customer that then acts as the taxpayer's intermediary in reselling that service to end users or other third party recipients, and the taxpayer lacks sufficient information regarding the location of the end users or other third party recipients that the taxpayer may determine or reasonably approximate that location, the taxpayer shall reasonably approximate the extent to which the service is received in a state by using the percentage that reflects the ratio of the state's population in the specific geographic area where the taxpayer's intermediary resells the services, relative to the total population in that area.

(c) When using the secondary reasonable approximation methods provided in Sub-items (3)(a) or (b), the relevant specific geographic area of delivery includes only the areas where the service was substantially and materially delivered or resold. Unless the taxpayer demonstrates the contrary, it shall be presumed that the area where the service was substantially and materially delivered or resold does not include areas outside the United States.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1001 in general {#sec-17-ncac-05g-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1001}

(a) Except as otherwise provided in this Subchapter, "professional services" are services that require specialized knowledge and may require a professional certification, license, or degree. These services include the performance of technical services that require the application of specialized knowledge.

(b) Professional services include:

(1) management services:

(2) bank and financial services;

(3) financial custodial services;

(4) investment and brokerage services;

(5) fiduciary services;

(6) tax preparation;

(7) payroll and accounting services;

(8) lending services;

(9) credit card services, including credit card processing services;

(10) data processing services;

(11) legal services;

(12) consulting services;

(13) video production services;

(14) graphic and other design services;

(15) engineering services; and

(16) architectural services.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1002 Overlap with Other Categories of Services {#sec-17-ncac-05g-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1002}

(a) Certain services that fall within the definition of "professional services" set forth in this Section shall be treated as "in-person services" within the meaning of Section .0800 of this Subchapter, and shall be assigned under the rules of that Section. Specifically, professional services that are physically provided in person by the taxpayer such as carpentry, certain medical and dental services, or child care services when the customer or the customer's real or tangible property upon which the services are provided is in the same location as the service provider at the time the services are performed are "in-person services" and shall be assigned as such, notwithstanding that they may also be considered to be "professional services."

(b) Professional services where the service is of an intellectual or intangible nature, such as legal, accounting, financial, and consulting services, shall be assigned as professional services under the rules of this Section, notwithstanding the fact that these services may involve some amount of in-person contact.

(c) Professional services may include the transmission of documents or other communications by mail or by electronic means. In these cases, the assignment rules that apply are those set forth in this Section, and not those set forth in Section .0900 of this Subchapter, pertaining to services delivered to a customer or through or on behalf of a customer.

History

  • Authority G.S. 105-130.4; S.L. 2016-94.
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1003 Assignment of Receipts {#sec-17-ncac-05g-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1003}

The location of delivery of professional services shall not be determined by a general rule of determination, but shall be reasonably approximated. The assignment of receipts from a sale of a professional service depends on whether the customer is an individual or a business customer. When the taxpayer, acting in good faith, cannot reasonably determine whether the customer is an individual or a business customer, the taxpayer shall treat the customer as a business customer. For purposes of assigning the receipts from a sale of a professional service, a taxpayer's customer is the person that contracts for the service, irrespective of whether another person pays for or also benefits from the taxpayer's services.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1004 professional services other than architectural or engineering services {#sec-17-ncac-05g-.1004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1004}

Receipts from sales of professional services other than those services described in Rules .1005 - .1006 of this Section, shall be assigned as follows:

(1) Professional Services Delivered to Individual Customers. Except as otherwise provided in Section .1000 of this Subchapter, in any instance where the service provided is a professional service and the taxpayer's customer is an individual customer, the state or states where the service is delivered shall be reasonably approximated as set forth in this Rule. The taxpayer shall assign the receipts from a sale to the customer's state of primary residence, or, if the taxpayer cannot reasonably identify the customer's state of primary residence, to the state of the customer's billing address. However, when the taxpayer derives more than five percent of its receipts from sales of all services from an individual customer, the taxpayer shall identify the customer's state of primary residence and assign the receipts from the service or services provided to that customer to that state.

(2) Professional Services Delivered to Business Customers. When the taxpayer provides a professional service to a business customer, the state or states where the service is delivered shall be reasonably approximated as set forth in this Rule. Unless the taxpayer uses the safe harbor set forth in Item (3) of this Rule, the taxpayer shall assign the receipts from the sale as follows:

(a) by assigning the receipts to the state where the contract of sale is principally managed by the customer;

(b) if the place of customer management is not reasonably determinable, to the customer's place of order; and

(c) if the customer place of order is not reasonably determinable, to the customer's billing address.

When the taxpayer derives more than five percent of its receipts from sales of all services from a customer, the taxpayer is required to identify the state where the contract of sale is principally managed by the customer.

(3) Safe Harbor; Large Volume of Transactions. Notwithstanding the rules set forth in Items (1) and (2) of this Rule, a taxpayer may assign its receipts from sales to a particular customer based on the customer's billing address in any taxable year when the taxpayer engages in substantially similar service transactions with more than 250 customers, whether individual or business, and does not derive more than five percent of its receipts from sales of all services from that customer.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1005 architectural or engineering services with respect to Real or Tangible Personal Property {#sec-17-ncac-05g-.1005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1005}

(a) Architectural and engineering services with respect to real or tangible personal property shall be professional services within the meaning of this Section. The receipts from a sale of an architectural service shall be assigned to a state or states to the extent that the services are with respect to real estate improvements located, or expected to be located, in the state or states. The receipts from a sale of an engineering service shall be assigned to a state or states to the extent that the services are with respect to tangible or real property located in the state or states, including real estate improvements located in, or expected to be located in, the state or states.

(b) This Rule shall apply whether or not the customer is an individual or business customer. In any instance in which architectural or engineering services are not described in this Rule, the receipts from a sale of these services shall be assigned under Rule .1004 of this Section.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).

When the professional service is sold to a related entity, rather than applying the rule for professional services delivered to business customers in Rule .1004(2) of this Section, the state or states where the service is assigned is the place of receipt by the related entity as reasonably approximated using the following hierarchy:

(1) if the service primarily relates to specific operations or activities of a related entity conducted in one or more locations, then to the state or states where those operations or activities are conducted in proportion to the related entity's payroll at the locations to which the service relates in the state or states; or

(2) if the service does not primarily relate to specific operations or activities of a related entity conducted in particular locations, but instead relates to the operations of the related entity generally, then to the state or states where the related entity has employees, in proportion to the related entity's payroll in those states. The taxpayer may use the safe harbor provided by Rule .1004(3) of this Section.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1101 In General {#sec-17-ncac-05g-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1101}

(a) The receipts from the license of intangible property shall be assigned to North Carolina to the extent the intangible is used in North Carolina. The term "use" shall refer to the location of the taxpayer's market for the use of the intangible property that is being licensed and shall not refer to the location of the property or payroll of the taxpayer. This Section sets forth the rules to determine the location of the use of intangible property for several specific types of licensing transactions.

(b) A license of intangible property that conveys all substantial rights in that property shall be treated as a sale of intangible property for purposes of these rules. For purposes of Sections .1100 and .1200, a sale or exchange of intangible property shall be treated as a license of that property where the receipts from the sale or exchange derive from payments that are contingent on the productivity, use, or disposition of the property.

(c) Intangible property licensed as part of the sale or lease of tangible property shall be treated under these rules as the sale or lease of tangible property.

(d) Nothing in this Section shall be construed to allow or require inclusion of sales in the sales factor that are not included in the definition of "sales" pursuant to G.S. 105-130.4, or that are excluded from the numerator and the denominator of the sales factor pursuant to G.S. 105-130.4(l)(6). To the extent that the transfer of either a security or business "goodwill" or similar intangible value, including "going concern value" or "workforce in place," is characterized as a license or lease of intangible property, receipts from such transaction shall be excluded from the numerator and the denominator of the taxpayer's sales factor.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1102 License of a Marketing intangible {#sec-17-ncac-05g-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1102}

(a) If a license is granted for the right to use intangible property in connection with the sale, lease, license, or other marketing of goods, services, or other items, such as a marketing intangible, to a consumer, the royalties or other licensing fees paid by the licensee for that marketing intangible shall be assigned to North Carolina to the extent that those fees are attributable to the sale or other provision of goods, services, or other items purchased or otherwise acquired by consumers in North Carolina.

(b) License of a marketing intangible includes the following when it is intended to promote consumer sales:

(1) the license of a service mark, trademark, or trade name;

(2) copyrights;

(3) the license of a film, television or multimedia production or event for commercial distribution; and

(4) a franchise agreement.

(c) In the case of the license of a marketing intangible, where a taxpayer has actual evidence of the amount or proportion of its receipts that is attributable to North Carolina, it shall assign that amount or proportion to North Carolina. In the absence of actual evidence of the amount or proportion of the licensee's receipts that are derived from North Carolina consumers, the portion of the licensing fee to be assigned to North Carolina shall be reasonably approximated by multiplying the total fee by a percentage that reflects the ratio of the North Carolina population in the specific geographic area where the licensee makes material use of the intangible property to regularly market its goods, services, or other items relative to the total population in that area.

(d) If the license of a marketing intangible is for the right to use the intangible property in connection with sales or other transfers at wholesale rather than directly to retail customers, the portion of the licensing fee to be assigned to North Carolina shall be reasonably approximated by multiplying the total fee by a percentage that reflects the ratio of the North Carolina population in the specific geographic area where the licensee's goods, services, or other items are ultimately and materially marketed using the intangible property relative to the total population of that area. Unless the taxpayer demonstrates that the marketing intangible is materially used in the marketing of items outside the United States, the fees from licensing that marketing intangible shall be presumed to be derived from within the United States.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1103 License of a production Intangible {#sec-17-ncac-05g-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1103}

(a) Where a license is granted for the right to use intangible property, other than in connection with the sale, lease, license, or other marketing of goods, services, or other items, and the license will be used in a production capacity (a "production intangible"), the licensing fees paid by the licensee for that right shall be assigned to North Carolina to the extent that the use for which the fees are paid takes place in North Carolina.

(b) License of a production intangible includes the license of a patent, a copyright, or trade secrets to be used in a manufacturing process, where the value of the intangible lies predominately in its use in that process.

(c) Where the actual use of intangible property pursuant to a license of a production intangible takes place in part in North Carolina, the entire use shall be in this State except to the extent that the taxpayer is able to demonstrate that the actual location of a portion of the use takes place outside North Carolina.

(d) When a license of a production intangible to a related entity, the taxpayer shall assign the receipts to where the intangible property is actually used. When a license of a production intangible to a party other than a related entity where the location of actual use is unknown, the use of the intangible property takes place in the state of the licensee's commercial domicile when a business, or the licensee's state of primary residence when an individual.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1104 License of a mixed Intangible {#sec-17-ncac-05g-.1104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1104}

Where a license of intangible property includes both a license of a marketing intangible and a license of a production intangible (a "mixed intangible") and the fees to be paid in each instance are separately and reasonably stated in the licensing contract, the Secretary shall accept that separate statement for purposes of these Rules. If a license of intangible property includes both a license of a marketing intangible and a license of a production intangible and the fees to be paid in each instance are not separately and reasonably stated in the contract, the licensing fees were paid entirely for the license of the marketing intangible, except to the extent that the taxpayer can reasonably establish otherwise.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1105 License of Intangible property when substance of the transaction resembles a sale of goods or services {#sec-17-ncac-05g-.1105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1105}

(a) When the license of intangible property resembles the sale of an electronically-delivered good or service, rather than the license of a marketing intangible or production intangible, the receipts shall be assigned by applying Rules .0904 and .0905 of this Subchapter. Transactions to be assigned under this Rule include the license of:

(1) database access;

(2) access to information;

(3) digital goods; and

(4) certain software, where the transaction is not the license of pre-written software treated as the sale of tangible personal property.

(b) Sublicenses. The provisions of Rule .0905 of this Subchapter shall apply where a taxpayer licenses intangible property to a customer that in turn sublicenses the intangible property to end users as if the transaction were a service delivered electronically through a customer to end users. Rule .0905 of this Subchapter shall apply to services delivered electronically to a customer for purposes of resale and subsequent electronic delivery in substantially identical form to end users or other recipients shall also apply with respect to licenses of intangible property for purposes of sublicense to end users. For this purpose, the intangible property sublicensed to an end user shall not fail to be substantially identical to the property that was licensed to the sublicensor where the sublicense transfers a reduced bundle of rights with respect to that property, such as when the sublicensee's rights are limited to its own use of the property and do not include the ability to grant a further sublicense, or because that property is bundled with additional services or items of property.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1201 assignment of receipts {#sec-17-ncac-05g-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1201}

The assignment of receipts to a state or states in the instance of a sale or exchange of intangible property depends upon the nature of the intangible property sold. For purposes of this Section, a sale or exchange of intangible property includes a license of that property where the transaction is treated for tax purposes as a sale of all substantial rights in the property and the receipts from the transaction are not contingent on the productivity, use, or disposition of the property.

(1) In the case of a sale or exchange of intangible property where the property sold or exchanged is a contract right, government license, or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area, the receipts from the sale shall be assigned to a state to the extent that the intangible property is used or is authorized to be used within the state. If the intangible property is used or may be used only in this State, the taxpayer shall assign the receipts from the sale to North Carolina. If the intangible property is used or is authorized to be used in North Carolina and one or more other states, the taxpayer shall assign the receipts from the sale to North Carolina to the extent that the intangible property is used in or authorized for use in North Carolina, through the means of a reasonable approximation.

(2) In the case of a sale or exchange of intangible property where the receipts from the sale or exchange are contingent on the productivity, use, or disposition of the property, the receipts from the sale shall be assigned by applying the rules set forth in Section .1100 of this Subchapter.

(3) In the case of a sale or exchange of intangible property where the substance of the transaction resembles a sale of goods or services and where the receipts from the sale or exchange do not derive from payments contingent on the productivity, use, or disposition of the property, the receipts from the sale shall be assigned by applying the rules set forth in Rule .1105 of this Subchapter.

(4) Receipts from the sale of intangible property shall not be included in the sales factor in any case when the sale does not give rise to receipts within the meaning of Rule .0401 of this Subchapter. In addition, in any case where the sale of intangible property results in receipts within the meaning of Section .0400 of this Subchapter, those receipts shall be excluded from the numerator and the denominator of the taxpayer's sales factor if the receipts are not referenced in G.S. 105.130.4(l). The sale of intangible property that is excluded from the numerator and denominator of the taxpayer's sales factor under this provision includes the sale of business "goodwill," the sale of an agreement not to compete, or similar intangible value.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1301 software transactions {#sec-17-ncac-05g-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1301}

(a) A license or sale of pre-written software for purposes other than commercial reproduction, or other exploitation of the intellectual property rights, transferred on a tangible medium shall be treated as the sale of tangible personal property, rather than as either the license or sale of intangible property or the performance of a service. In these cases, the receipts shall be in North Carolina as determined under the rules for the sale of tangible personal property set forth under G.S. 105-130.4 and the rules of this Subchapter.

(b) In all other cases, the receipts from a license or sale of software shall be assigned to North Carolina as determined otherwise under this Subchapter. This determination shall be based on the facts, and:

(1) the development and sale of custom software as set forth in Section .0900 of this Subchapter;

(2) the license of a marketing intangible, as set forth in Rule .1102 of this Subchapter;

(3) the license of a production intangible, as set forth in Rule .1103 of this Subchapter;

(4) the license of intangible property where the substance of the transaction resembles a sale of goods or services, as set forth in Rule .1105 of this Subchapter; or

(5) as a sale of intangible property, as set forth in Rule .1201 of this Subchapter.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1302 sales oR licenses oF digital goods and services {#sec-17-ncac-05g-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1302}

The receipts from the sale or license of digital goods or services, including the sale of video, audio, and software products or similar transactions, shall be assigned by applying the same provisions set forth in Rules .0904 or .0905 of this Subchapter, as if the transaction was a service delivered to an individual or business customer, or delivered through or on behalf of an individual or business customer. For purposes of the analysis, the terms of the contractual relationship or the characterization of the sale or the license shall not be relevant.

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).
17 NCAC 05G .1303 telecommunications companies {#sec-17-ncac-05g-.1303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 05G .1303}

(a) When a taxpayer that provides telecommunications or ancillary services that are subject to Multistate Tax Commission Reg. IV.18(i), receipts from the sale or license of digital goods or services not otherwise assigned for apportionment purposes pursuant to that Regulation shall be assigned pursuant to this Rule. The taxpayer shall apply Rules .0904 or .0905 of this Subchapter as if the transaction were a service delivered to an individual or business customer or delivered through or on behalf of an individual or business customer. Multistate Tax Commission Reg. IV.18(i) is hereby incorporated by reference, including subsequent amendments or additions, and is available free of charge at http://www.mtc.gov/Uniformity/Adopted-Uniformity-Recommendations.

(b) In applying these Rules, if the taxpayer cannot determine the state or states where a customer received the purchased product, the taxpayer may reasonably approximate this location using the customer's place of "primary use" of the purchased product, applying the definition of "primary use" set forth in MTC Model Regulation for Sourcing Sales of Telecommunications and Ancillary Services, MTC Reg. IV.18(i).

History

  • Authority G.S. 105-130.4; S.L. 2016-94
  • Eff. January 1, 2020 (See S.L. 2019-246, s. 3).

Chapter 06 Individual Income Tax

Subchapter A

17 NCAC 06A .0101 Location {#sec-17-ncac-06a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06A .0101}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06A .0102 General Purposes {#sec-17-ncac-06a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06A .0102}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06A .0103 Administrative Organization {#sec-17-ncac-06a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06A .0103}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06A .0104 Individual Income Tax {#sec-17-ncac-06a-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06A .0104}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06A .0105 Income Tax Withholding {#sec-17-ncac-06a-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06A .0105}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.

Subchapter B

17 NCAC 06B .0101 Forms {#sec-17-ncac-06b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0101}

History

  • Status: repealed
  • Authority G.S. 105-155; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. August 1, 2002.
17 NCAC 06B .0102 General {#sec-17-ncac-06b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0102}

Careful attention should be given to the answering of all questions and to the completion of all applicable schedules on the return. Incomplete or inaccurate information, or the failure to sign a return, may result in the returning of the forms to the taxpayer and in correspondence, thereby delaying the processing of the return and any refund due thereon.

History

  • Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .0103 Combined Returns {#sec-17-ncac-06b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0103}

History

  • Status: repealed
  • Authority G.S. 105-152(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 4, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0104 completing a return {#sec-17-ncac-06b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0104}

(a) A taxpayer shall use the North Carolina income tax return forms and schedules for the year that his or her taxable year begins.

(b) A person who files an income tax return for an unmarried individual who died during the taxable year shall enter the date of the individual's death and the individual's name on the return.

(c) On a return, a taxpayer shall furnish his or her social security number and the name and social security number of his or her spouse and shall indicate whether the return is filed jointly or separately.

(d) The same filing status claimed on the federal income tax return shall be claimed on the North Carolina income tax return. If the taxpayer has not filed a federal income tax return, the taxpayer shall claim the filing status to which the taxpayer would be entitled under section 2 of the Internal Revenue Code. However, if the taxpayer filed the federal return as married filing jointly and either the taxpayer or the taxpayer's spouse is a nonresident and had no North Carolina taxable income, the taxpayer may file the North Carolina tax return as either married filing jointly or married filing separately as explained in 17 NCAC 06B .3904.

(e) Each applicable line of the tax return shall be completed and the entering of words or phrases, such as "unconstitutional" or "object - self incrimination" shall not meet the requirement of completing each applicable line on the return.

(f) The tax shall be computed by multiplying North Carolina taxable income by the tax rate in G.S. 105-153.7. In the case of a delinquent return, the penalties prescribed by G.S. 105-236(a)(3) and G.S. 105-236(a)(4) and interest prescribed by G.S. 105-241.21 shall be added.

(g) If an individual has moved into or out of North Carolina during the tax year or is a nonresident with income from sources within North Carolina, Form D-400 Schedule PN Part-Year Resident and Nonresident Schedule shall be completed. Credit for tax paid to another state shall not be allowed to an individual moving into or out of this State unless the individual has income derived from and taxed by another state or country while a resident of this State.

(h) If a tax credit is claimed for tax paid to another state or country, there shall be attached to the return a true copy of the return filed with the other state or country and a canceled check, receipt, or other proof of payment of tax to the other state or country.

(i) Every return shall be signed by the taxpayer or his or her authorized agent, and joint returns shall be signed by both spouses.

(j) Where tax has been withheld, the State copy of the Wage and Tax Statement shall be attached to the return.

(k) Any additional information that the taxpayer believes will assist in the processing and auditing of a return shall be indicated on the return or a worksheet or schedule attached to the return.

(l) Anyone who is paid to prepare a return shall sign the return in the space provided.

History

  • Authority G.S. 105-153.3; 105-153.7; 105-153.8; 105-153.9; 105-154; 105-155; 105-163.5(e); 105-163.7; 105-163.10; 105-251; 105-252; 105-262
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2008; February 1, 2005; August 1, 2002; July 1, 1999; August 1, 1998; November 1, 1994; June 1, 1993; October 1, 1991; June 1, 1990
  • Readopted Eff. May 1, 2016
  • Amended Eff. May 1, 2018.
17 NCAC 06B .0105 Reproduced Copies {#sec-17-ncac-06b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0105}

History

  • Status: repealed
  • Authority G.S. 105-155; 105-251; 105-252; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; May 1, 1984
  • Repealed Eff. July 1, 2000.
17 NCAC 06B .0106 Federal Forms {#sec-17-ncac-06b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0106}

A taxpayer whose federal return reflects an address outside of North Carolina shall attach a copy of the federal return to the taxpayer's North Carolina return.

History

  • Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0107 Extensions {#sec-17-ncac-06b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0107}

(a) Application. -- If an income tax return cannot be filed by the due date, a taxpayer may apply for an automatic six-month extension of time to file the return. To receive the extension, an individual shall file Form D-410, Application for Extension for Filing Individual Income Tax Return, by the original due date of the return. A partnership, estate, or trust shall file Form D-410P, Application for Extension for Filing Partnership, Estate, or Trust Tax Return, by the original due date of the return.

(b) Late Payment Penalty. -- A 10 percent late payment penalty shall apply to the remaining balance due if less than 90 percent of the total amount of tax due is paid by the due date. If the 90 percent requirement is met, any remaining balance due shall be paid with the income tax return before the expiration of the extension period to avoid the late payment penalty. If a taxpayer does not file the application for extension by the original due date of the return, the taxpayer is subject to both the five percent per month late filing penalty (25 percent maximum) and the 10 percent late payment penalty on the remaining balance due.

(c) Individuals Outside U.S. -- An individual who is "Out of Country" on the date the return is due shall be granted an automatic four-month extension for filing the North Carolina income tax return by marking the Out of Country indicator on the Form D-400 when the State return is filed. "Out of Country" means the individual is a United States citizen or resident who is living outside the United States and Puerto Rico and either the taxpayer's main place of work is outside the United States and Puerto Rico or the taxpayer is in the military service outside the United States and Puerto Rico. The time for payment of the tax shall also be extended; however, interest shall be due on any unpaid tax from the original due date of the return until the tax is paid. If an individual is unable to file the return within the automatic four-month extension period, an additional two-month extension may be obtained by following the provisions in Paragraph (a) of this Rule; however, the Form D-410 shall be filed by the automatic extension date of August 15.

(d) Return. -- A return may be filed at any time within the extension period but it shall be filed before the end of the extension period to avoid the late filing penalty.

History

  • Authority G.S. 105-155; 105-157; 105-160.6; 105-160.7; 105-236(a)(3); 105-236(a)(4); 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2008; May 1, 2006; August 1, 2002; August 1, 1998; November 1, 1994; May 1, 1994; June 1, 1993; October 1, 1992
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0108 Amended Returns {#sec-17-ncac-06b-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0108}

History

  • Status: expired
  • Authority G.S. 105-156; 105-159; 105-262
  • Eff. June 1, 1982
  • Amended Eff. May 1, 1984
  • Pursuant to G.S. 150B-21.3A, rule Expired August 1, 2015.
17 NCAC 06B .0109 Filing Requirements - General Statement {#sec-17-ncac-06b-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0109}

The minimum gross income filing requirements under North Carolina law are different from the filing requirements under the Internal Revenue Code because North Carolina law does not allow the same standard deduction amount as the Internal Revenue Code or a personal exemption for the individual, the individual's spouse, the individual's children, or any other qualifying dependents on the State return.

History

  • Authority G.S. 105-153.5; 105-262
  • Eff. June 1, 1990
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0110 Individuals Required to File a N.c. Individual Income Tax Return {#sec-17-ncac-06b-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0110}

History

  • Status: repealed
  • Authority G.S. 105-134.2; 105-134.5; 105-134.6(c); 105-152; 105-262
  • Eff. June 1, 1990
  • Amended Eff. October 1, 1991; February 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .0111 Minimum Gross Income Filing Requirements {#sec-17-ncac-06b-.0111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0111}

History

  • Status: repealed
  • Authority G.S. 105-134.2; 105-134.5; 105-134.6(c); 105-152; 105-262
  • Eff. June 1, 1990
  • Amended Eff. October 1, 1991; February 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .0112 Joint Federal But Separate State Return {#sec-17-ncac-06b-.0112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0112}

(a) Separate Return or Schedule. -- A spouse who files a joint federal return but files a separate North Carolina return pursuant to G.S. 105-153.8(c) shall complete a separate federal return and attach it to the North Carolina tax return to show how the spouse's adjusted gross income would be determined on a separate federal return. In lieu of completing a separate federal return, the spouse may submit a schedule showing the computation of the spouse's separate adjusted gross income. A spouse who submits a schedule shall attach a copy of the spouse's joint federal return if the federal return reflects an address outside North Carolina.

(b) Allowable Deductions. -- In completing a separate federal return or preparing a schedule computing a spouse's separate adjusted gross income, deductions are allowable only for items paid during the tax year. Deductions for separate obligations are allowable only to the spouse who paid the obligation and was responsible for paying the obligation. Deductions for joint obligations paid by one spouse from that spouse's separate account are allowable only to that spouse. Deductions for joint obligations paid from a joint account are allowable to each spouse in proportion to the spouses' adjusted gross incomes for that tax year.

History

  • Authority G.S. 105-134.1; 105-153.5(a)(2); 105-153.8(e); 105-262
  • Eff. June 1, 1990
  • Amended Eff. August 1, 2002; August 1, 1998; February 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0113 Taxpayers Domiciled in Community Property States {#sec-17-ncac-06b-.0113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0113}

(a) If a married couple is domiciled in a state or country recognized for federal income tax purposes as a community property state or country and the spouses file separate North Carolina returns with each spouse reporting one-half of the salary and wages received while domiciled in the community property state or country, each spouse shall claim one-half of the credit for the income tax withheld with respect to community wages.

(b) A schedule or statement shall be attached to the North Carolina return showing the name and social security number of each spouse, that they were domiciled in a community property state or country, and that 50 percent of each spouse's income tax withheld is allocated to the other spouse's income tax return.

History

  • Authority G.S. 105-163.10; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0114 Computation of Taxable Income - General {#sec-17-ncac-06b-.0114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0114}

The starting point in determining North Carolina taxable income is federal adjusted gross income, subject to the additions, deductions, and North Carolina standard deduction or North Carolina itemized deductions as provided by G.S. 105-153.5 and 105-153.6. These adjustments do not apply to all individuals. Each individual shall determine if any of the adjustments apply to the individual’s return.

History

  • Authority G.S. 105-153.3; 105-153.4; 105-153.5; 105-153.6; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993; October 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0115 ADDITIONS TO Adjusted Gross INCOME {#sec-17-ncac-06b-.0115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0115}

The additions under G.S. 105-153.5(c)(1) include the portion of an exempt interest dividend from a regulated investment company that represents interest on direct obligations of states and their political subdivisions other than North Carolina and interest from obligations of the District of Columbia.

History

  • Authority G.S. 105-153.5(c)(1); 105-262
  • Eff. June 1, 1990
  • Amended Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0116 DEDUCTIONS FROM Adjusted gross INCOME {#sec-17-ncac-06b-.0116 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0116}

(a) Deductible Interest. -- The deduction for interest on obligations of the United States or its possessions provided in G.S. 105-153.5(b)(1) applies to direct obligations of the United States to the extent the interest has been included in federal adjusted gross income. For the interest to be deductible, the obligation shall be in writing, bear interest, be a binding promise by the United States to pay specific amounts at specific dates, and be specifically authorized by Congress. United States Treasury bonds, notes, bills, certificates, and saving bonds are primary examples of direct obligations.

(b) Nondeductible Interest. – Interest earned on obligations that are backed or guaranteed by, but not direct obligations of, the United States Government shall not qualify for deduction from an individual's federal adjusted gross income. Interest earned on obligations where the United States is an insurer or guarantor, but the obligation is not a direct obligation, shall not be deductible from federal adjusted gross income. Examples include Federal Home Loan Mortgage Corporation ("Freddie Mac"), Federal National Mortgage Association ("Fannie Mae"), and the Government National Mortgage Association ("Ginnie Mae"). Distributions representing gain from the sale or other disposition of United States obligations or interest paid in connection with repurchase agreements issued by banks and savings and loan associations shall not be deductible from federal adjusted gross income. The deduction from federal adjusted gross income shall not apply to any portion of a distribution from an Individual Retirement Account (IRA).

(c) Indian Tribe. -- The income earned or received by an enrolled member of the Eastern Band of Cherokee Indians or another federally recognized Indian tribe shall be deductible from federal adjusted gross income if it is included in federal gross income and it is derived from activities on the Cherokee reservation or another federally recognized Indian reservation while the member resided on the reservation.

History

  • Authority G.S. 105-153.5; 105-262
  • Eastern Band of Cherokee Indians v. Lynch 632 F.2d 373 (4th Cir. 1980)
  • Eff. June 1, 1990
  • Amended Eff. April 1, 2001; November 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .0117 Transitional Adjustments {#sec-17-ncac-06b-.0117 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0117}

History

  • Status: expired
  • Authority G.S. 105-134.7; 105-262; 105-264
  • Eff. June 1, 1990
  • Amended Eff. August 1, 1998; May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 06B .0118 Electronic Filing of Individual Income Tax Returns {#sec-17-ncac-06b-.0118 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0118}

History

  • Status: expired
  • Authority G.S. 105-262; Rev. Proc. 93-8, Internal Revenue Bulletin 1993-2, January 11, 1993
  • Eff. May 1, 1994
  • Amended Eff. August 1, 2002; July 1, 2000; August 1, 1998; November 1, 1994
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 06B .0119 Reporting Income from Conveyance of Real Property Held in Tenancy by the Entirety {#sec-17-ncac-06b-.0119 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0119}

When spouses file separate individual income tax returns, the spouses shall determine the portion of the income or loss from real property that shall be reported by each spouse. When real property conveyed jointly in the name of a married couple is located in another state and the share of ownership of each is not fixed in the deed or other instrument creating the co-tenancy, each spouse is considered as having received one-half of the income or loss from the real property, unless they can demonstrate that the laws of that particular state with respect to the right to the income from the property allocate the income or loss in a different manner.

History

  • Authority G.S. 39-13.6; 105-262
  • Eff. May 1, 2016.
17 NCAC 06B .0201 General {#sec-17-ncac-06b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0201}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 4, 1978
  • Repealed Eff. March 22, 1981.
17 NCAC 06B .0202 Areas of Difference {#sec-17-ncac-06b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0202}

History

  • Status: repealed
  • Authority G.S. 105-133 to 105-163.24; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 4, 1978
  • Repealed Eff. March 22, 1981.
17 NCAC 06B .0301 General {#sec-17-ncac-06b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0301}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0302 One Thousand One Hundred Dollar Personal Exemption {#sec-17-ncac-06b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0302}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0303 Two Thousand Two Hundred Dollar Personal Exemption {#sec-17-ncac-06b-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0303}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0304 Blind Persons {#sec-17-ncac-06b-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0304}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0305 Individuals Age 65 or Over {#sec-17-ncac-06b-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0305}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0306 Severely Retarded Dependent {#sec-17-ncac-06b-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0306}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0307 Hemophiliacs {#sec-17-ncac-06b-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0307}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0308 Exemption for Dependents {#sec-17-ncac-06b-.0308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0308}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0309 Dependent in Institution of Higher Learning {#sec-17-ncac-06b-.0309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0309}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0310 Deceased or Incompetent Individuals {#sec-17-ncac-06b-.0310 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0310}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0311 Prorated Personal Exemption {#sec-17-ncac-06b-.0311 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0311}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0312 Other Considerations {#sec-17-ncac-06b-.0312 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0312}

History

  • Status: repealed
  • Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5)
  • 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a)
  • 105-149(a)(8a); 105-149(b); 105-149(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0313 Deaf Individuals {#sec-17-ncac-06b-.0313 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0313}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8b); 105-149(a)(8c); 105-262
  • Eff. February 11, 1978
  • Amended Eff. November 1, 1988; April 19, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0314 Renal Disease {#sec-17-ncac-06b-.0314 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0314}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8b); 105-149(a)(8c); 105-262
  • Eff. February 11, 1978
  • Amended Eff. November 1, 1988; April 19, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0315 Paraplegics {#sec-17-ncac-06b-.0315 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0315}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8d); 105-262
  • Eff. April 19, 1981
  • Amended Eff. November 1, 1988; February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0316 Cystic Fibrosis {#sec-17-ncac-06b-.0316 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0316}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8e); 105-149(a)(8f); 105-149(a)(8g); 105-149(a)(8h)
  • 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0317 Spina Bifida {#sec-17-ncac-06b-.0317 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0317}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8e); 105-149(a)(8f); 105-149(a)(8g); 105-149(a)(8h)
  • 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0318 Multiple Sclerosis {#sec-17-ncac-06b-.0318 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0318}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8e); 105-149(a)(8f); 105-149(a)(8g); 105-149(a)(8h)
  • 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0319 Severe Head Injury {#sec-17-ncac-06b-.0319 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0319}

History

  • Status: repealed
  • Authority G.S. 105-149(a)(8e); 105-149(a)(8f); 105-149(a)(8g); 105-149(a)(8h)
  • 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0320 Muscular Dystrophy {#sec-17-ncac-06b-.0320 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0320}

History

  • Status: repealed
  • Authority G.S. 105-149(a); 105-262
  • Eff. November 1, 1988
  • Amended Eff. December 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0321 Organ and Tissue Transplants {#sec-17-ncac-06b-.0321 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0321}

History

  • Status: repealed
  • Authority G.S. 105-149(a); 105-262
  • Eff. November 1, 1988
  • Amended Eff. December 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0401 General {#sec-17-ncac-06b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0401}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0402 General Rules for Annuities {#sec-17-ncac-06b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0402}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0403 Special Rule {#sec-17-ncac-06b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0403}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0404 Variable Annuities {#sec-17-ncac-06b-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0404}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0405 Guaranteed Payments {#sec-17-ncac-06b-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0405}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0406 Lump Sum {#sec-17-ncac-06b-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0406}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0407 Installment Options {#sec-17-ncac-06b-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0407}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0408 Federal Employees Pensions {#sec-17-ncac-06b-.0408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0408}

History

  • Status: repealed
  • Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18)
  • 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0501 General {#sec-17-ncac-06b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0501}

History

  • Status: repealed
  • Authority G.S. 105-141.2; 105-147(21); 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0502 Income {#sec-17-ncac-06b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0502}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0503 Deductions {#sec-17-ncac-06b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0503}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0504 Nondeductible Payments {#sec-17-ncac-06b-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0504}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0505 Minor Children {#sec-17-ncac-06b-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0505}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0506 Periodic Payments {#sec-17-ncac-06b-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0506}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0507 Lump-Sum Settlement {#sec-17-ncac-06b-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0507}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0508 Large Early Payments {#sec-17-ncac-06b-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0508}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0509 Settlement of Property Rights {#sec-17-ncac-06b-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0509}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0510 Transfer of Appreciated Property {#sec-17-ncac-06b-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0510}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0511 Retroactive Effect of a Decree {#sec-17-ncac-06b-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0511}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0512 Effect of Local Law {#sec-17-ncac-06b-.0512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0512}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0513 Payments from a Trust {#sec-17-ncac-06b-.0513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0513}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0514 Medical Expenses {#sec-17-ncac-06b-.0514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0514}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0515 Life Insurance Premiums {#sec-17-ncac-06b-.0515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0515}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0516 Taxes: Interest: Insurance: Utilities {#sec-17-ncac-06b-.0516 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0516}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0517 Back Alimony Payments {#sec-17-ncac-06b-.0517 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0517}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0518 Payment After Wife's Death or Remarriage {#sec-17-ncac-06b-.0518 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0518}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0520 Personal Exemption {#sec-17-ncac-06b-.0520 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0520}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5)
  • 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978
  • Repealed Eff. August 1, 1986.
17 NCAC 06B .0601 General {#sec-17-ncac-06b-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0601}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-134; 105-135(13); 105-141(a); 105-142(c); 105-147(9); 105-147(18); 105-149(b); 105-151; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0602 Residents {#sec-17-ncac-06b-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0602}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-134; 105-135(13); 105-141(a); 105-142(c); 105-147(9); 105-147(18); 105-149(b); 105-151; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0603 Nonresidents {#sec-17-ncac-06b-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0603}

History

  • Status: repealed
  • Authority G.S. 105-130.4; 105-134; 105-135(13); 105-141(a); 105-142(c); 105-147(9); 105-147(18); 105-149(b); 105-151; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0604 Other Tax Credits {#sec-17-ncac-06b-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0604}

History

  • Status: repealed
  • Authority G.S. 105-151.1; 105-151.2; 105-151.3; 105-163.03; 105-262
  • Eff. February 11, 1978
  • Amended Eff. March 22, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0605 Residential Solar Energy Equipment {#sec-17-ncac-06b-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0605}

History

  • Status: repealed
  • Authority G.S. 105-129.15; 105-129.16A; 105-262
  • Eff. June 1, 1982
  • Amended Eff. July 1, 2000; June 1, 1995; June 1, 1993; June 1, 1990; July 1, 1986
  • Repealed Eff. February 1, 2005.
17 NCAC 06B .0606 Credit for Child and Dependent Care Expenses {#sec-17-ncac-06b-.0606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0606}

History

  • Status: expired
  • Authority G.S. 105-151.11; 105-262
  • Eff. June 1, 1990
  • Amended Eff. July 1, 1999; November 1, 1994; June 1, 1993; October 1, 1991
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 06B .0607 Credit for Income Tax Paid to Another State or Country {#sec-17-ncac-06b-.0607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0607}

(a) If credits are claimed for taxes paid to more than one state or country, a separate computation must be made for each state or country and the separate credits combined to determine the total credit.

(b) No credit is allowed for income taxes paid to a city, county, or other political subdivision of a state or to the federal government.

(c) If credit is claimed for the shareholder's part of the corporate tax paid, a schedule must be attached to the North Carolina return showing the total tax paid by the S corporation and how the pro rata share of the tax was determined.

History

  • Authority G.S. 105-153.9; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .0608 Credit for Corporate Tax Paid by S Corporation to Another State {#sec-17-ncac-06b-.0608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0608}

History

  • Status: repealed
  • Authority G.S. 105-131.8; 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .0609 Credit for North Carolina Dividends {#sec-17-ncac-06b-.0609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0609}

History

  • Status: repealed
  • Authority G.S. 105-151.19; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Repealed Eff. August 1, 1998.
17 NCAC 06B .0610 Credit for the Disabled {#sec-17-ncac-06b-.0610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0610}

History

  • Status: expired
  • Authority G.S. 105-151.18; 105-262
  • Eff. February 1, 1991
  • Amended Eff. June 1, 1993
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 06B .0611 Credit for Tax Paid on Certain Government Retirement Benefits {#sec-17-ncac-06b-.0611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0611}

History

  • Status: repealed
  • Authority G.S. 105-151.20; 105-262
  • Eff. February 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .0612 Tax Credit for Qualified Business Investments {#sec-17-ncac-06b-.0612 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0612}

History

  • Status: repealed
  • Authority G.S. 105-131.8(b); 105-163.010; 105-163.011; 105-163.012; 105-163.013; 105-163.14; 105-262
  • Eff. September 1, 1992
  • Amended Eff. July 1, 1996; May 1, 1994
  • Repealed Eff. September 1, 2008.
17 NCAC 06B .0613 Credit for Use of North Carolina Ports {#sec-17-ncac-06b-.0613 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0613}

History

  • Status: expired
  • Authority G.S. 105-131.8; 105-151.22; 105-262
  • Eff. January 4, 1993
  • Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.
17 NCAC 06B .0701 Military Pay in General {#sec-17-ncac-06b-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0701}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0702 Resident Armed Services Personnel {#sec-17-ncac-06b-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0702}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0703 Nonresident Armed Services Personnel {#sec-17-ncac-06b-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0703}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0704 Estimated Income Tax Returns {#sec-17-ncac-06b-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0704}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0705 Service Income and Deductions {#sec-17-ncac-06b-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0705}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0706 Extensions {#sec-17-ncac-06b-.0706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0706}

History

  • Status: repealed
  • Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147
  • 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0707 Penalty and Interest {#sec-17-ncac-06b-.0707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0707}

History

  • Status: repealed
  • Authority G.S. 105-244.1; 105-249.2; 105-158; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 22, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0708 Cancellation and Abatement {#sec-17-ncac-06b-.0708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0708}

History

  • Status: repealed
  • Authority G.S. 105-244.1; 105-249.2; 105-158; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 22, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0801 General {#sec-17-ncac-06b-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0801}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-142(f); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0802 The Installment Method {#sec-17-ncac-06b-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0802}

History

  • Status: repealed
  • Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0803 Other Sales {#sec-17-ncac-06b-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0803}

History

  • Status: repealed
  • Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0804 Repossessions {#sec-17-ncac-06b-.0804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0804}

History

  • Status: repealed
  • Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0805 Repossession of Real Property {#sec-17-ncac-06b-.0805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0805}

History

  • Status: repealed
  • Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0806 Dispositions {#sec-17-ncac-06b-.0806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0806}

History

  • Status: repealed
  • Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .0901 General {#sec-17-ncac-06b-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0901}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0902 Rules {#sec-17-ncac-06b-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0902}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0903 Definitions {#sec-17-ncac-06b-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0903}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0904 Partially Used as a Residence {#sec-17-ncac-06b-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0904}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0905 Converted to Rental Property {#sec-17-ncac-06b-.0905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0905}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0906 Exchange {#sec-17-ncac-06b-.0906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0906}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0907 Allocation Between Husband and Wife {#sec-17-ncac-06b-.0907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0907}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0908 Acquired by Gift or Inheritance {#sec-17-ncac-06b-.0908 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0908}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0909 65 or Older {#sec-17-ncac-06b-.0909 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0909}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. March 22, 1981.
17 NCAC 06B .0910 Reporting Sale {#sec-17-ncac-06b-.0910 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0910}

History

  • Status: repealed
  • Authority G.S. 105-144.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; March 29, 1981; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .0911 55 or Over {#sec-17-ncac-06b-.0911 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .0911}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(26); 105-262
  • Eff. March 29, 1981
  • Amended Eff. May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1001 General {#sec-17-ncac-06b-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1001}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1002 Purchase and Sale {#sec-17-ncac-06b-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1002}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1003 Reporting by the Transferor {#sec-17-ncac-06b-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1003}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1004 The Transferee {#sec-17-ncac-06b-.1004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1004}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1101 General {#sec-17-ncac-06b-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1101}

History

  • Status: repealed
  • Authority G.S. 105-144.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1102 Nonrecognition of Gain {#sec-17-ncac-06b-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1102}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1103 Losses {#sec-17-ncac-06b-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1103}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1104 Condemnation Awards {#sec-17-ncac-06b-.1104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1104}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1105 Computing Gain or Loss {#sec-17-ncac-06b-.1105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1105}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1106 Severance Damages {#sec-17-ncac-06b-.1106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1106}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1107 Easements {#sec-17-ncac-06b-.1107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1107}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1108 Threat or Imminence {#sec-17-ncac-06b-.1108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1108}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1109 Basis of New Property {#sec-17-ncac-06b-.1109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1109}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1111 Replacement Period {#sec-17-ncac-06b-.1111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1111}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1112 Assessments {#sec-17-ncac-06b-.1112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1112}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 1978.
17 NCAC 06B .1201 General {#sec-17-ncac-06b-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1201}

History

  • Status: repealed
  • Authority G.S. 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 25, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1202 Changes in the Basis {#sec-17-ncac-06b-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1202}

History

  • Status: repealed
  • Authority G.S. 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 25, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1203 Cost Basis Guide Chart {#sec-17-ncac-06b-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1203}

History

  • Status: repealed
  • Authority G.S. 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 25, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1301 General {#sec-17-ncac-06b-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1301}

History

  • Status: repealed
  • Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1302 How Created {#sec-17-ncac-06b-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1302}

History

  • Status: repealed
  • Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1303 Income {#sec-17-ncac-06b-.1303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1303}

History

  • Status: repealed
  • Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1304 Gain or Loss {#sec-17-ncac-06b-.1304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1304}

History

  • Status: repealed
  • Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1305 Basis to Survivor {#sec-17-ncac-06b-.1305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1305}

History

  • Status: repealed
  • Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1306 Basis After Divorce {#sec-17-ncac-06b-.1306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1306}

History

  • Status: repealed
  • Authority G.S. 105-262
  • Eff. February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1401 General {#sec-17-ncac-06b-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1401}

History

  • Status: repealed
  • Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1402 The Reporting of Income {#sec-17-ncac-06b-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1402}

History

  • Status: repealed
  • Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1403 Deductions {#sec-17-ncac-06b-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1403}

History

  • Status: repealed
  • Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1404 Refunds {#sec-17-ncac-06b-.1404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1404}

History

  • Status: repealed
  • Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1501 General {#sec-17-ncac-06b-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1501}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1502 Basis in a Nontaxable Distribution {#sec-17-ncac-06b-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1502}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1503 Basis in a Taxable Distribution {#sec-17-ncac-06b-.1503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1503}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1504 Fractional Shares {#sec-17-ncac-06b-.1504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1504}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1505 Antitrust Laws {#sec-17-ncac-06b-.1505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1505}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1601 General {#sec-17-ncac-06b-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1601}

History

  • Status: repealed
  • Authority G.S. 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1602 Allocation of Basis {#sec-17-ncac-06b-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1602}

History

  • Status: repealed
  • Authority G.S. 105-144.4; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1701 General {#sec-17-ncac-06b-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1701}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1702 Life Insurance Proceeds {#sec-17-ncac-06b-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1702}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1703 Return of Premiums {#sec-17-ncac-06b-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1703}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1704 Gifts {#sec-17-ncac-06b-.1704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1704}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1705 Inheritance {#sec-17-ncac-06b-.1705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1705}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1706 Government Obligations {#sec-17-ncac-06b-.1706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1706}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3)
  • 105-141(b)(4); 105-144; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1707 Nonprofit Educational Institutions {#sec-17-ncac-06b-.1707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1707}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(4); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1708 Accident or Health Insurance {#sec-17-ncac-06b-.1708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1708}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(5); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1709 Medical Benefits {#sec-17-ncac-06b-.1709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1709}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(5); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1710 Workmen's Compensation {#sec-17-ncac-06b-.1710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1710}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(5)(6)(7); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1711 Damages {#sec-17-ncac-06b-.1711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1711}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(5)(6)(7); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1712 Minister's Dwelling {#sec-17-ncac-06b-.1712 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1712}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(5)(6)(7); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1713 Orphanage Employees {#sec-17-ncac-06b-.1713 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1713}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(5)(6)(7); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1714 Social Security {#sec-17-ncac-06b-.1714 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1714}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(5)(6)(7); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1715 Retirement Benefits from Other States {#sec-17-ncac-06b-.1715 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1715}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(8); 105-141(b)(9)a.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 19, 1981; March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1716 Meals and Lodging {#sec-17-ncac-06b-.1716 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1716}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(8); 105-141(b)(9)a.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 19, 1981; March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1717 Group Life Insurance {#sec-17-ncac-06b-.1717 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1717}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1718 Scholarships {#sec-17-ncac-06b-.1718 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1718}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1719 Death Benefits {#sec-17-ncac-06b-.1719 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1719}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1720 Combat Zone Pay {#sec-17-ncac-06b-.1720 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1720}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1721 Firemen's Pensions {#sec-17-ncac-06b-.1721 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1721}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1722 Law Enforcement Officers {#sec-17-ncac-06b-.1722 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1722}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1723 Forsyth County and Winston Salem {#sec-17-ncac-06b-.1723 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1723}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1724 Federal Employees {#sec-17-ncac-06b-.1724 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1724}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1725 Hostile Fire Duty Pay {#sec-17-ncac-06b-.1725 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1725}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1726 Armed Forces Disability Pay {#sec-17-ncac-06b-.1726 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1726}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1
  • 105-262; 128-31; 128-32; 143-166
  • Eff. February 1, 1976
  • Amended Eff. March 29, 1981; February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1727 Armed Forces Retirement Pay {#sec-17-ncac-06b-.1727 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1727}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(18); 105-141(b)(20); 105-141.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 19, 1981; February 18, 1978:
  • Repealed Eff. May 1, 1984.
17 NCAC 06B .1728 Tax Sheltered Annuities {#sec-17-ncac-06b-.1728 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1728}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(17); 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 19, 1981; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1729 Annuity Income {#sec-17-ncac-06b-.1729 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1729}

History

  • Status: repealed
  • Authority G.S. 105-144.1; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 19, 1981.
17 NCAC 06B .1730 Deductible Dividends {#sec-17-ncac-06b-.1730 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1730}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-142(e); 105-144; 105-147(7)
  • 105-262; 133-15
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; April 19, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1731 Relocation Expense {#sec-17-ncac-06b-.1731 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1731}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-142(e); 105-144; 105-147(7)
  • 105-262; 133-15
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; April 19, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1732 Law Enforcement Officers {#sec-17-ncac-06b-.1732 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1732}

History

  • Status: repealed
  • Authority G.S. 143-166; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1733 North Carolina Local Government {#sec-17-ncac-06b-.1733 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1733}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-262; 128-31; 45 U.S.C. Sec. 231m
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1734 Railroad Retirement {#sec-17-ncac-06b-.1734 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1734}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-262; 128-31; 45 U.S.C. Sec. 231m
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1735 Veterans {#sec-17-ncac-06b-.1735 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1735}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(16); 165-44; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. February 18, 1978.
17 NCAC 06B .1736 Pollution Abatement Bonds {#sec-17-ncac-06b-.1736 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1736}

History

  • Status: repealed
  • Authority G.S. 159C-14; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1737 Veterans Administration Benefits {#sec-17-ncac-06b-.1737 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1737}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-262; 38 U.S.C. sec. 3101
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1738 Disability Income {#sec-17-ncac-06b-.1738 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1738}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-262; 38 U.S.C. sec. 3101
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1739 Business Development Corporations {#sec-17-ncac-06b-.1739 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1739}

History

  • Status: repealed
  • Authority G.S. 53A-15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1740 State Employees' Retirement {#sec-17-ncac-06b-.1740 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1740}

History

  • Status: repealed
  • Authority G.S. 135-9; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1741 State Supported Schools {#sec-17-ncac-06b-.1741 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1741}

History

  • Status: repealed
  • Authority G.S. 116-183; 116-196; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1742 Campaign Contributions {#sec-17-ncac-06b-.1742 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1742}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(3); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1743 Training Allowances {#sec-17-ncac-06b-.1743 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1743}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(3); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1744 Brotherhood Relief {#sec-17-ncac-06b-.1744 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1744}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)(3); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1745 National Guard Pensions {#sec-17-ncac-06b-.1745 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1745}

History

  • Status: repealed
  • Authority G.S. 105-262; 127A-40(e); 45 USC Sec. 352(e)
  • Eff. February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1746 Railroad Unemployment Insurance {#sec-17-ncac-06b-.1746 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1746}

History

  • Status: repealed
  • Authority G.S. 105-262; 127A-40(e); 45 USC Sec. 352(e)
  • Eff. February 18, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1747 Indian Reservation Income {#sec-17-ncac-06b-.1747 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1747}

History

  • Status: repealed
  • Authority United States Court of Appeals (Fourth Circuit) No. 79-1589
  • G.S. 105-141; 105-262
  • Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1748 North Carolina Legislative Retirement Benefits {#sec-17-ncac-06b-.1748 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1748}

History

  • Status: repealed
  • Authority G.S. 120-4.4; 120-4.23; 105-262
  • Eff. May 1, 1984
  • Amended Eff. August 1, 1986
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1749 Punitive Damages {#sec-17-ncac-06b-.1749 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1749}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1750 Foster Parents Reimbursement {#sec-17-ncac-06b-.1750 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1750}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1751 Child and Dependent Assistance Paid by Employer {#sec-17-ncac-06b-.1751 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1751}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1752 Foreign Income Exclusion {#sec-17-ncac-06b-.1752 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1752}

History

  • Status: repealed
  • Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262
  • Eff. August 1, 1986
  • Amended Eff. November 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1801 General {#sec-17-ncac-06b-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1801}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(10); 105-135; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .1802 Federal Practice to Be Followed {#sec-17-ncac-06b-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1802}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(10); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1901 General {#sec-17-ncac-06b-.1901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1901}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(16); 105-141.1; 105-141(b)(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1902 The Five Thousand Dollar Exclusion {#sec-17-ncac-06b-.1902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1902}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(16); 105-141.1; 105-141(b)(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .1903 Nonforfeitable Rights {#sec-17-ncac-06b-.1903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .1903}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(16); 105-141.1; 105-141(b)(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982; February 18, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2001 General {#sec-17-ncac-06b-.2001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2001}

History

  • Status: repealed
  • Authority G.S. 105-147(12); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2002 Joint Federal Returns {#sec-17-ncac-06b-.2002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2002}

History

  • Status: repealed
  • Authority G.S. 105-147(12); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2003 State and Federal Differences {#sec-17-ncac-06b-.2003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2003}

History

  • Status: repealed
  • Authority G.S. 105-147(12); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2004 Federal Practice to Be Followed {#sec-17-ncac-06b-.2004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2004}

History

  • Status: repealed
  • Authority G.S. 105-147(12); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2101 General {#sec-17-ncac-06b-.2101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2101}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2102 Federal Practice to Be Followed {#sec-17-ncac-06b-.2102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2102}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2201 General {#sec-17-ncac-06b-.2201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2201}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-147(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2202 Ordinary and Necessary {#sec-17-ncac-06b-.2202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2202}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-147(2); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2203 Federal Practice to Be Followed {#sec-17-ncac-06b-.2203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2203}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-147(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2204 Reimbursement for Meals {#sec-17-ncac-06b-.2204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2204}

History

  • Status: repealed
  • Authority G.S. 105-147(1); 105-262
  • Eff. March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2301 General {#sec-17-ncac-06b-.2301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2301}

History

  • Status: repealed
  • Authority G.S. 105-147(2); 105-147(3); 105-148(1); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2302 Federal Practice to Be Followed {#sec-17-ncac-06b-.2302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2302}

History

  • Status: repealed
  • Authority G.S. 105-147(2); 105-147(3); 105-148(1); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2303 Employer's Educational Assistance {#sec-17-ncac-06b-.2303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2303}

History

  • Status: repealed
  • Authority G.S. 105-141(b)(23); 105-262
  • Eff. March 29, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2401 General {#sec-17-ncac-06b-.2401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2401}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(21); 105-147(8); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2402 Federal Practice to Be Followed {#sec-17-ncac-06b-.2402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2402}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(21); 105-147(8); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2403 Members of the Armed Forces {#sec-17-ncac-06b-.2403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2403}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(21); 105-147(8); 105-262
  • Eff. March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2404 Foreign Moves {#sec-17-ncac-06b-.2404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2404}

History

  • Status: repealed
  • Authority G.S. 105-141(a)(21); 105-147(8); 105-262
  • Eff. May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2501 General {#sec-17-ncac-06b-.2501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2501}

History

  • Status: repealed
  • Authority G.S. 105-147(20); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2502 Federal Practice to Be Followed {#sec-17-ncac-06b-.2502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2502}

History

  • Status: repealed
  • Authority G.S. 105-147(20); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2503 Individual Retirement Contributions {#sec-17-ncac-06b-.2503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2503}

History

  • Status: repealed
  • Authority G.S. 105-147(20); 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 17, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2504 Federal Practice to Be Followed {#sec-17-ncac-06b-.2504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2504}

History

  • Status: repealed
  • Authority G.S. 105-147(20); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2601 General {#sec-17-ncac-06b-.2601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2601}

History

  • Status: repealed
  • Authority G.S. 105-147(9)d.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2602 Definition {#sec-17-ncac-06b-.2602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2602}

History

  • Status: repealed
  • Authority G.S. 105-147(9)d.; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2603 Business-Connected Deduction {#sec-17-ncac-06b-.2603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2603}

History

  • Status: repealed
  • Authority G.S. 105-147(9)d.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2604 Apportionment {#sec-17-ncac-06b-.2604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2604}

History

  • Status: repealed
  • Authority G.S. 105-147(9)d.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2701 General {#sec-17-ncac-06b-.2701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2701}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2702 Cash and Accrual Basis {#sec-17-ncac-06b-.2702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2702}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2703 Business Deduction {#sec-17-ncac-06b-.2703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2703}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2704 Husband and Wife {#sec-17-ncac-06b-.2704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2704}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2705 Mortgages {#sec-17-ncac-06b-.2705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2705}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2706 Life Insurance Loans {#sec-17-ncac-06b-.2706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2706}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2707 Cooperative Owners {#sec-17-ncac-06b-.2707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2707}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2708 Note Discount {#sec-17-ncac-06b-.2708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2708}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2709 Tax Exempt Income {#sec-17-ncac-06b-.2709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2709}

History

  • Status: repealed
  • Authority G.S. 105-147(5); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 11, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2710 Carrying Charges {#sec-17-ncac-06b-.2710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2710}

History

  • Status: repealed
  • Authority G.S. 105-147(5); 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 11, 1978
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2711 Revolving Charge Accounts {#sec-17-ncac-06b-.2711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2711}

History

  • Status: repealed
  • Authority G.S. 105-147(5); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2712 Other Interest Payments {#sec-17-ncac-06b-.2712 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2712}

History

  • Status: repealed
  • Authority G.S. 105-147(5); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2713 Retirement Systems {#sec-17-ncac-06b-.2713 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2713}

History

  • Status: repealed
  • Authority G.S. 105-147(5); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2801 General {#sec-17-ncac-06b-.2801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2801}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2802 Cash and Accrual Basis {#sec-17-ncac-06b-.2802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2802}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2803 Who May Claim the Deduction {#sec-17-ncac-06b-.2803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2803}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2804 Business Deduction {#sec-17-ncac-06b-.2804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2804}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2805 Deductible by Residents {#sec-17-ncac-06b-.2805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2805}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2806 Nondeductible {#sec-17-ncac-06b-.2806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2806}

History

  • Status: repealed
  • Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2901 General {#sec-17-ncac-06b-.2901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2901}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .2902 Definitions {#sec-17-ncac-06b-.2902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2902}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2903 Some Deductible Losses {#sec-17-ncac-06b-.2903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2903}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2904 Some Nondeductible Losses {#sec-17-ncac-06b-.2904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2904}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2905 Who May Claim the Loss {#sec-17-ncac-06b-.2905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2905}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2906 When Deductible {#sec-17-ncac-06b-.2906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2906}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2907 Treatment on Return {#sec-17-ncac-06b-.2907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2907}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2908 Compensation {#sec-17-ncac-06b-.2908 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2908}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2909 Amount of Loss {#sec-17-ncac-06b-.2909 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2909}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2910 Real or Personal Property {#sec-17-ncac-06b-.2910 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2910}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2911 Ornamental Plants {#sec-17-ncac-06b-.2911 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2911}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2912 Appraisal and Proof of Loss {#sec-17-ncac-06b-.2912 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2912}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2913 Reimbursement {#sec-17-ncac-06b-.2913 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2913}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2914 Adjustment to Basis After Casualty {#sec-17-ncac-06b-.2914 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2914}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .2915 Disaster Losses {#sec-17-ncac-06b-.2915 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .2915}

History

  • Status: repealed
  • Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 5, 1981
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .3001 General {#sec-17-ncac-06b-.3001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3001}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3002 Qualified Organizations {#sec-17-ncac-06b-.3002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3002}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3003 Gratuitous Service Expenses {#sec-17-ncac-06b-.3003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3003}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3004 When Deductible {#sec-17-ncac-06b-.3004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3004}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3005 Limitations {#sec-17-ncac-06b-.3005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3005}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3006 Amount Deductible {#sec-17-ncac-06b-.3006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3006}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3007 Nondeductible Contributions {#sec-17-ncac-06b-.3007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3007}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3008 Partnership Contributions {#sec-17-ncac-06b-.3008 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3008}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(15a); 105-147(16)
  • 105-163.16(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3009 Contributions by Nonresidents {#sec-17-ncac-06b-.3009 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3009}

History

  • Status: repealed
  • Authority G.S. 105-147(15); 105-147(16); 105-147(18)b.; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .3101 General {#sec-17-ncac-06b-.3101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3101}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3102 Definitions {#sec-17-ncac-06b-.3102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3102}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3103 Limitations {#sec-17-ncac-06b-.3103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3103}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3104 Husband and Wife {#sec-17-ncac-06b-.3104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3104}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3105 Dependents {#sec-17-ncac-06b-.3105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3105}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3106 Funeral Expenses {#sec-17-ncac-06b-.3106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3106}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3107 Common Deductible Expenses {#sec-17-ncac-06b-.3107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3107}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3108 Special Cases {#sec-17-ncac-06b-.3108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3108}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3109 Nondeductible Expenses {#sec-17-ncac-06b-.3109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3109}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3110 Medical Care for a Decedent {#sec-17-ncac-06b-.3110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3110}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3111 Reimbursement {#sec-17-ncac-06b-.3111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3111}

History

  • Status: repealed
  • Authority G.S. 105-142.1; 105-147(11); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3201 General {#sec-17-ncac-06b-.3201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3201}

History

  • Status: repealed
  • Authority G.S. 105-159; 105-161(j); 105-163.15; 105-163.17; 105-236; 105-241.1(i); 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; July 1, 1986; March 11, 1978
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3202 Schedule of Penalties {#sec-17-ncac-06b-.3202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3202}

History

  • Status: repealed
  • Authority G.S. 105-159; 105-161(j); 105-163.15; 105-163.17; 105-236; 105-241.1(i); 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; July 1, 1986; March 11, 1978
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3203 Penalties for Failure to File and Pay {#sec-17-ncac-06b-.3203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3203}

(a) General. -- Under the provisions of G.S. 105-236, both the "failure to file return" and "failure to pay tax when due" penalties, if due, can be applied for the same period. If a return is filed late without payment of the tax shown due, both the failure to file and failure to pay penalties shall be assessed at the same time.

(b) Extension. -- If the return is filed under an extension, the failure to file penalty applies from the extended filing date rather than from the original due date. The failure to pay penalty applies from the original due date of the return and shall be assessed if the taxpayer does not meet the 90 percent requirement established in 17 NCAC 06B .0107. If the 90 percent requirement is met, any remaining tax due shall be paid with the income tax return on or before the expiration of the extension period to avoid the failure to pay penalty. Interest is due on any tax not paid by the original due date from the original due date to the date paid.

(c) Amended Return. -- The failure to pay penalty shall not apply to amounts paid with an amended return if the amount shown due on the return is paid when the return is filed.

(d) Assessment. -- The failure to pay penalty applies to a proposed assessment of additional tax due that is not paid within 45 days of the assessment, unless a request for review is timely filed with the Department in accordance with G.S. 105-241.11. If a taxpayer timely requests a Departmental review of a proposed assessment, the failure to pay penalty applies to tax due that is not paid within 45 days of the date the assessment becomes collectible pursuant to G.S. 105-241.22(3), G.S. 105-241.22(4), G.S. 105-241.22(5), or G.S. 105-241.22(6).

History

  • Authority G.S. 105-155; 105-157; 105-160.6; 105-160.7; 105-236; 105-241.22(3); 105-241.22(4); 105-241.22(5); 105-241.22(6); 105-262; 105-263
  • Eff. April 1, 1978
  • Amended Eff. September 1, 2008; July 1, 1999; June 1, 1993; February 1, 1991; June 1, 1990
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3204 Negligence Penalties {#sec-17-ncac-06b-.3204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3204}

When the accuracy-related penalty has been assessed for federal income tax purposes under Section 6662 of the Internal Revenue Code, the 10 percent negligence penalty shall be assessed for state income tax purposes unless the large individual income tax deficiency or other large tax deficiency penalty applies pursuant to G.S. 105-236.5(a)(5)b. or c., respectively.

History

  • Authority G.S. 105-236(a)(5); 105-262
  • Eff. April 1, 1978
  • Amended Eff. April 1, 1999; June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3205 Failure to Report Federal Changes {#sec-17-ncac-06b-.3205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3205}

History

  • Status: repealed
  • Authority G.S. 105-159; 105-236(3); 105-262
  • Eff. April 1, 1978
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3206 Fraud Penalty {#sec-17-ncac-06b-.3206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3206}

When an audit is based upon a federal audit report and the fraud penalty has been assessed for federal purposes, the 50 percent fraud penalty shall be assessed for State purposes. When the fraud penalty is assessed, no penalty for negligence shall be assessed with respect to the same deficiency; however, the penalty for failure to file and interest on the underpayment of estimated income tax shall be assessed if applicable with respect to the same deficiency.

History

  • Authority G.S. 105-159; 105-163.15; 105-236; 105-262
  • Eff. April 1, 1978
  • Amended Eff. May 1, 2006; July 1, 1999; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3207 Failure to File Informational Returns {#sec-17-ncac-06b-.3207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3207}

History

  • Status: repealed
  • Authority G.S. 105-236; 105-262
  • Eff. April 1, 1978
  • Amended Eff. June 1, 1993
  • Repealed Eff. January 1, 1999.
17 NCAC 06B .3208 Underpayment of Estimated Tax {#sec-17-ncac-06b-.3208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3208}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-237; 105-262
  • Eff. April 1, 1978
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3209 Waiver of Penalty {#sec-17-ncac-06b-.3209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3209}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-237; 105-262
  • Eff. April 1, 1978
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3301 General {#sec-17-ncac-06b-.3301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3301}

History

  • Status: repealed
  • Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3302 Accounting Methods {#sec-17-ncac-06b-.3302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3302}

History

  • Status: repealed
  • Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3303 Accounting Periods {#sec-17-ncac-06b-.3303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3303}

History

  • Status: repealed
  • Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3304 Change in Income Year {#sec-17-ncac-06b-.3304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3304}

History

  • Status: repealed
  • Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3305 Annualizing Income {#sec-17-ncac-06b-.3305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3305}

History

  • Status: repealed
  • Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3401 General {#sec-17-ncac-06b-.3401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3401}

History

  • Status: repealed
  • Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262; 105-266; 105-266.1
  • 105-267
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3402 Limitations for Assessments {#sec-17-ncac-06b-.3402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3402}

A return from which material particulars are missing is not a return for the purpose of determining when the statute of limitations will run. The date the final return is filed is the determining date. There is no statutory provision prohibiting the making of an assessment for a given year after an assessment has already been made for that year. A second assessment can be made upon the discovery of new facts.

History

  • Authority G.S. 105-241.8; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993; February 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3403 Federal Changes {#sec-17-ncac-06b-.3403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3403}

History

  • Status: repealed
  • Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3404 Federal Changes and Fraud {#sec-17-ncac-06b-.3404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3404}

When there is a federal change and a fraud penalty is assessed by the federal government, the state may open the year on the basis of either fraud or the federal assessment.

History

  • Authority G.S. 105-159; 105-236(a)(3); 105-236(a)(6); 105-241.8; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3405 Failure to Pay Tax {#sec-17-ncac-06b-.3405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3405}

History

  • Status: repealed
  • Authority G.S. 105-242(c); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3406 Refunds {#sec-17-ncac-06b-.3406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3406}

If the taxpayer has been granted an extension of time for filing the return, the three year period referred to in G.S. 105-241.6 is three years from the extended date.

History

  • Authority G.S. 105-262; 105-263; 105-241.6
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2008; May 1, 1994; October 1, 1992; October 1, 1991; June 1, 1990
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3407 Service members Civil Relief Act {#sec-17-ncac-06b-.3407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3407}

History

  • Status: repealed
  • Authority G.S. 105-262; 50 U.S.C. 501; P.L. 108-189
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005
  • Repealed Eff. May 1, 2016.
17 NCAC 06B .3408 Waiver of Time Limitation {#sec-17-ncac-06b-.3408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3408}

History

  • Status: repealed
  • Authority G.S. 105-241.1; 105-262; 105-266; 105-266.1
  • Eff. December 17, 1978
  • Amended Eff. June 1, 1993
  • Repealed Eff. July 1, 2000.
17 NCAC 06B .3501 General {#sec-17-ncac-06b-.3501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3501}

The starting point for preparing the North Carolina partnership income tax return (Form D-403) shall be the partnership's total income or loss. If the partnership provides a copy of its federal partnership income tax return (Form 1065) with its North Carolina partnership income tax return, the partnership can enter the sum of lines 1 through 11 of Schedule K, Form 1065 as total income or loss on Form D-403, Part 1, line 1 in lieu of completing Form D-403, Part 6. The adjustments required for individuals under G.S. 105-153.5 and 105-153.6 shall apply to partnerships.

History

  • Authority G.S. 105-154(b); 105-154(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990; December 1, 1986
  • Readopted Eff. May 1, 2016
  • Amended Eff. May 1, 2018.
17 NCAC 06B .3502 Taxing Partnership Income {#sec-17-ncac-06b-.3502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3502}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3503 Partnership Returns {#sec-17-ncac-06b-.3503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3503}

(a) When Required -- A North Carolina partnership return, Form D-403, shall be filed by every partnership doing business in North Carolina if a federal partnership return was required to be filed. The partnership return shall be filed on or before April 15 if on a calendar year basis, or on or before the 15th day of the fourth month following the end of the fiscal year if on a fiscal year basis. The term "doing business in North Carolina" has the same meaning as in 17 NCAC 05C .0102. Income from an intangible source, including gain realized from the sale of intangible property received in the course of "doing business in North Carolina" so as to have a taxable situs here (including income in the distributive share of partnership income, whether distributed or not) shall be included in the numerator of the fraction used in determining the portion of adjusted gross income that is taxable to North Carolina by a nonresident. The return shall include the names and addresses of the persons entitled to share in the net income of the partnership and shall be signed by one of the partners and the individual preparing the return.

(b) Schedule NC K-1 -- A partnership shall provide a completed Schedule NC K-1, or other document containing all of the information that would be reported on Schedule NC K-1, to each person who was a partner in the partnership at any time during the year reflecting that partner's distributive share of the partnership's income, adjustments, tax credits, and tax paid by the manager of the partnership. A partner's distributive share of partnership income includes any guaranteed payments made to the partner. The Schedule NC K-1 shall be provided to each partner on or before the day on which the partnership return is required to be filed. When reporting the distributive share of tax credits, a list of the amount and type of tax credits shall be provided to each partner.

(c) Investment Partnerships -- A partnership whose only activity is as an investment partnership shall not be considered to be doing business in North Carolina. An investment partnership means a partnership that is not a "dealer in securities," as defined in section 475(c)(1) of the Internal Revenue Code, and that derives income exclusively from buying, holding, and selling securities for its own account. If any of the partnership's income is from other activities, either within or outside this State, either received directly or flowing through from other pass-through entities, the partnership is not an investment partnership for North Carolina tax purposes. Other activities include providing services or products to customers and holding real property for appreciation and income. An investment partnership shall not be required to file an income tax return in North Carolina or pay income tax to North Carolina on behalf of its nonresident partners.

History

  • Authority G.S. 105-154(c); 105-154(d); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; August 1, 2003; July 1, 2000; August 1, 1998; May 1, 1994; June 1, 1993; July 1, 1991; June 1, 1990
  • Readopted Eff. May 1, 2016
  • Amended Eff. May 1, 2018.
17 NCAC 06B .3504 Accounting Period {#sec-17-ncac-06b-.3504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3504}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3505 Accounting Methods {#sec-17-ncac-06b-.3505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3505}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3506 Items Exempt from Income {#sec-17-ncac-06b-.3506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3506}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3507 Business Deductions {#sec-17-ncac-06b-.3507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3507}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3508 Contributions {#sec-17-ncac-06b-.3508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3508}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3509 Deductible Dividends {#sec-17-ncac-06b-.3509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3509}

History

  • Status: repealed
  • Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b)
  • 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3510 Additional First Year Depreciation {#sec-17-ncac-06b-.3510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3510}

History

  • Status: repealed
  • Authority G.S. 105-147(12); 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 21, 1979
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .3511 Nondeductible Items {#sec-17-ncac-06b-.3511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3511}

History

  • Status: repealed
  • Authority G.S. 105-136; 105-140; 105-141(a); 105-142(c); 105-151; 105-154(b);105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3512 Out-of-State Income {#sec-17-ncac-06b-.3512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3512}

History

  • Status: repealed
  • Authority G.S. 105-136; 105-140; 105-141(a); 105-142(c); 105-151; 105-154(b);105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3513 Nonresident Partners {#sec-17-ncac-06b-.3513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3513}

(a) Although a partnership may treat guaranteed payments to a partner for services or for use of capital as if they were paid to a person who is not a partner, that treatment is only for purposes of determining the partnership's gross income and deductible business expenses. For other tax purposes, guaranteed payments are treated as a partner's distributive share of ordinary income.

(b) Deductions from adjusted gross income do not include a partner's salary, interest on a partner's capital account, partner relocation and mortgage interest differential payments, or payments to a retired partner regardless of whether they were determined without regard to current profits. The payments listed in this Paragraph shall be treated as part of the partnership income.

(c) A nonresident individual partner is not required to file a North Carolina individual income tax return when the only income from North Carolina sources is the nonresident's share of income from a partnership doing business in North Carolina, and the manager of the partnership has reported the income of the nonresident partner, including any guaranteed payments made to the partner, and paid the tax due. A nonresident individual partner may file an individual income tax return and claim credit for the tax paid by the manager of the partnership if the partner submits with the individual income tax return the Schedule NC K-1 or other document from the partnership verifying that the partnership paid tax on behalf of the partner.

History

  • Authority G.S. 105-153.4 (d); 105-153.5(b); 105-154; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1994; June 1, 1993; February 3, 1992; October 1, 1991
  • Readopted Eff. May 1, 2016
  • Amended Eff. May 1, 2018.
17 NCAC 06B .3514 Limitation on Losses {#sec-17-ncac-06b-.3514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3514}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3515 Basis of a Partner's Interest {#sec-17-ncac-06b-.3515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3515}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3516 Liquidation {#sec-17-ncac-06b-.3516 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3516}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3517 Property Retained {#sec-17-ncac-06b-.3517 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3517}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3518 Gain or Loss on Distribution {#sec-17-ncac-06b-.3518 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3518}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3519 Disposition of Partner's Interest {#sec-17-ncac-06b-.3519 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3519}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3520 Family Partnerships {#sec-17-ncac-06b-.3520 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3520}

History

  • Status: repealed
  • Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3521 Estimated Income Tax {#sec-17-ncac-06b-.3521 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3521}

No estimated income tax is required of a partnership. A resident individual partner who meets the statutory requirements of G.S. 105-163.15 must pay estimated income tax on Form NC-40. Nonresident individual partners are not required to pay estimated tax on their distributive share of partnership income.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1994; June 1, 1990
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3522 Information Returns {#sec-17-ncac-06b-.3522 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3522}

History

  • Status: repealed
  • Authority G.S. 105-154(a); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3523 Common Trust Funds {#sec-17-ncac-06b-.3523 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3523}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-152(a)(3); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3524 Investment Clubs {#sec-17-ncac-06b-.3524 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3524}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-152(a)(3); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3525 Tenancy by the Entirety {#sec-17-ncac-06b-.3525 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3525}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-152(a)(3); 105-154(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; May 1, 1984
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3526 Tax Credits {#sec-17-ncac-06b-.3526 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3526}

History

  • Status: repealed
  • Authority G.S. 105-151.19; 105-262
  • Eff. June 1, 1990
  • Repealed Eff. August 1, 1998.
17 NCAC 06B .3527 Disposition of Partner's Interest {#sec-17-ncac-06b-.3527 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3527}

(a) An interest in a partnership is intangible personal property. Gain from the sale of a nonresident partner's interest in a partnership is not included in the numerator of the fraction the nonresident uses to determine the amount of income subject to tax in North Carolina unless the sale of the partnership interest conveys title to tangible partnership property. If a partnership owning an interest in another partnership sells its interest in that partnership, the nonresident partners of the partnership selling its interest do not include their distributive shares of the gain realized by the partnership from the sale of its partnership interest in the numerator unless the partnership selling its interest is carrying on a trade or business in this State.

(b) Nonresident partners must include their distributive share of the gains or losses from the sale or other disposition of the partnership's assets in the numerator of the fraction in determining North Carolina taxable income. If the sale of partnership interests conveys title to tangible partnership property instead of to limited interests in the partnership, the transaction is considered a sale of partnership assets for purposes of determining North Carolina taxable income.

History

  • Authority G.S. 105-153.4; 105-153.8; 105-154; 105-262
  • Eff. July 1, 1991
  • Amended Eff. August 1, 2003; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3528 Part-Year Resident Partners {#sec-17-ncac-06b-.3528 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3528}

A part-year resident receiving partnership income from a partnership doing business in North Carolina and in one or more other states, must prorate his share of the partnership's income attributable and not attributable to North Carolina between his periods of residence and nonresidence in accordance with the number of days in each period. The amount required to be included in the numerator of the fraction for determining taxable income is the taxpayer's share of partnership income determined for the period of residence, plus the taxpayer's share of the partnership income attributable to North Carolina during the period of nonresidence.

History

  • Authority G.S. 105-153.4; 105-154; 105-262
  • Eff. October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3529 Interest Income Passed Through to Partners {#sec-17-ncac-06b-.3529 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3529}

(a) Although the interest income passed through to a partner in a partnership retains its same character as when received by the partnership, the expenses incurred in earning interest income shall be either deductible by the partnership and net interest income after expenses shall be reflected in the partner's pro rata share of the income of the partnership, or not deductible by the partnership and interest income before expenses shall be reflected in the partner’s pro rata share of the income of the partnership.

(b) Net interest income shall be reported if the activities are considered trade or business activities under federal law and interest income before expenses shall be reported if the activities are considered investment activities under federal law. If the activities are considered investment activities, the expenses incurred in earning that income shall be reported by the partnership to its partners as a separately stated item and shall be deducted by the partner to the extent allowable on the partner's income tax return.

(c) For interest income subject to federal income tax and considered trade or business activities, the partner's federal gross income shall include the net interest income after expenses incurred in earning the income. If that interest income is deductible from federal adjusted gross income pursuant to G.S. 105-153.5(b), the individual partner shall deduct the net income on the North Carolina return. For interest income subject to federal income tax and considered investment activities, the partner's federal gross income includes the interest income before expenses incurred in earning the income. If that interest income is deductible from federal adjusted gross income pursuant to G.S. 105-153.5(b), the individual partner shall deduct the income before expenses on the North Carolina return. No addition shall be made for the expenses incurred in earning that income to the extent those expenses are deductible by the individual partner in arriving at federal adjusted gross income.

(d) Interest income not subject to federal income tax is not included in the partner's federal adjusted gross income. For interest income not subject to federal tax but required to be added to federal adjusted gross income pursuant to G.S. 105-153.5(c), the individual partner shall add the total interest income on the North Carolina return. No deduction shall be made for expenses incurred in earning that income if the expenses are not deductible in arriving at federal adjusted gross income.

History

  • Authority G.S. 105-153.5(b); 105-153.5(c); 105-154; 105-262
  • Eff. February 3, 1992
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3601 General {#sec-17-ncac-06b-.3601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3601}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3602 Definitions {#sec-17-ncac-06b-.3602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3602}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3603 Basis of Life Estate Property {#sec-17-ncac-06b-.3603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3603}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3604 Allocation of Basis {#sec-17-ncac-06b-.3604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3604}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3605 Basis to Remainderman {#sec-17-ncac-06b-.3605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3605}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3606 Basis to Remainderman's Successor {#sec-17-ncac-06b-.3606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3606}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3607 Depreciation and Depletion {#sec-17-ncac-06b-.3607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3607}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3608 Casualty Loss Deduction {#sec-17-ncac-06b-.3608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3608}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3609 Capital Expenditures {#sec-17-ncac-06b-.3609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3609}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3610 Sale of Life Estate and Remainder Interests {#sec-17-ncac-06b-.3610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3610}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3611 Tables {#sec-17-ncac-06b-.3611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3611}

History

  • Status: repealed
  • Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.
  • 105-147(12); 105-148(2); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3701 General {#sec-17-ncac-06b-.3701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3701}

History

  • Status: repealed
  • Authority G.S. 105-160 to 105-163; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3702 Gross Income {#sec-17-ncac-06b-.3702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3702}

History

  • Status: repealed
  • Authority G.S. 105-161(a); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .3703 Simple and Complex Trusts {#sec-17-ncac-06b-.3703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3703}

History

  • Status: repealed
  • Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3704 Income Taxable to Fiduciaries {#sec-17-ncac-06b-.3704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3704}

History

  • Status: repealed
  • Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3705 Other Income {#sec-17-ncac-06b-.3705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3705}

History

  • Status: repealed
  • Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3706 Exempt Income {#sec-17-ncac-06b-.3706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3706}

History

  • Status: repealed
  • Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1989
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3707 Exempt Trusts {#sec-17-ncac-06b-.3707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3707}

History

  • Status: repealed
  • Authority G.S. 105-161(f); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06B .3708 Personal Exemptions {#sec-17-ncac-06b-.3708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3708}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3709 Ordinary Deductions {#sec-17-ncac-06b-.3709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3709}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3710 Deduction for Charitable Purposes {#sec-17-ncac-06b-.3710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3710}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3711 Distributable Net Income {#sec-17-ncac-06b-.3711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3711}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3712 Distributions to Beneficiaries {#sec-17-ncac-06b-.3712 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3712}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3713 Basis of Property {#sec-17-ncac-06b-.3713 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3713}

History

  • Status: repealed
  • Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5)
  • 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3714 Tax Credits {#sec-17-ncac-06b-.3714 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3714}

(a) A fiduciary required to pay an income tax to North Carolina on behalf of a trust or an estate may claim a credit for tax imposed and paid to another state or country on income from sources within the other state or country under the provisions of G.S. 105-160.4(a).

(b) A resident beneficiary of an estate or trust, the fiduciary of which pays an income tax to another state or country on distributable income reportable to North Carolina that is derived from sources in the other state or country may claim a credit against the beneficiary's North Carolina tax for the beneficiary's share of tax paid the other state or country under the provisions of G.S. 105-160.4(e).

(c) A schedule is provided on the fiduciary return for use in computing the tax credit allowable to the estate or trust. Before this schedule may be completed, however, there must be an allocation between the estate or trust and its beneficiaries of the tax paid and the gross income on which tax was paid to the other state or country.

(d) The fiduciary's share and each beneficiary's share of the gross income on which tax has been paid to another state or country is determined by the governing instrument and should be entered in the appropriate schedule on the fiduciary return. The fiduciary's share of the total gross income to be used in the tax credit computation schedule is the total gross income from Federal Form 1041.

(e) If additional tax credits are claimed, a separate schedule must be attached to the fiduciary return showing how the credits were determined and how they are allocated between the beneficiaries and the fiduciary.

History

  • Authority G.S. 105-131.8; 105-153.9; 105-160.3; 105-160.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; June 1, 1993; June 1, 1990; June 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3715 Income Taxable to Beneficiaries {#sec-17-ncac-06b-.3715 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3715}

History

  • Status: repealed
  • Authority G.S. 105-162(a); 105-162(b); 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; June 1, 1982
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3716 Income Tax Return for Estates and Trusts {#sec-17-ncac-06b-.3716 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3716}

(a) The federal taxable income of the estate or trust shall be the starting point for preparing a North Carolina Income Tax Return for Estates and Trusts, Form D-407. The fiduciary shall determine the estate's or trust's federal taxable income before completing Form D-407.

(b) The fiduciary shall file an income tax return for the estate or trust for which he or she acts if he or she is required to file a U.S. Income Tax Return for Estates and Trusts and:

(1) the estate or trust derives income from North Carolina sources; or

(2) the estate or trust derives any income that is for the benefit of a resident of North Carolina.

(c) Fiduciaries shall be consistent in the use of the name and address of an estate or trust on a return. If a different name for an estate or trust is used in any year from that used in the prior year, the fiduciary shall note that fact on the first page of the return and state the name used in the prior year.

History

  • Authority G.S. 105-160.2; 105-160.5; 105-160.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1996; June 1, 1993; October 1, 1991; June 1, 1990; April 12, 1981
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015
  • Amended Eff. May 1, 2018.
17 NCAC 06B .3717 Trust Instruments and Wills {#sec-17-ncac-06b-.3717 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3717}

History

  • Status: repealed
  • Authority G.S. 105-161(e)(1); 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3718 Payment of Tax {#sec-17-ncac-06b-.3718 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3718}

History

  • Status: repealed
  • Authority G.S. 105-160.2; 105-160.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; June 1, 1990
  • Repealed Eff. May 1, 2016.
17 NCAC 06B .3719 Failure to File Penalties {#sec-17-ncac-06b-.3719 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3719}

History

  • Status: repealed
  • Authority G.S. 105-236; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Repealed Eff. January 1, 1999.
17 NCAC 06B .3720 Liability of the Fiduciary {#sec-17-ncac-06b-.3720 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3720}

History

  • Status: repealed
  • Authority G.S. 105-207; 105-236(10); 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 21, 1979
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .3721 Special Trusts {#sec-17-ncac-06b-.3721 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3721}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-152(3); 105-154(b); 105-161(f)(1)a; 105-163; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3722 Grantors Trusts {#sec-17-ncac-06b-.3722 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3722}

History

  • Status: repealed
  • Authority G.S. 105-142(c); 105-152(3); 105-154(b); 105-161(f)(1)a; 105-163; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3723 Allocation of Adjustments {#sec-17-ncac-06b-.3723 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3723}

(a) The additions and deductions to federal taxable income of an estate or trust shall be apportioned between the estate or trust and the beneficiaries based on the distributions of income made during the taxable year. If the trust instrument or will that created the estate or trust does not provide for the distribution of certain classes of income to different beneficiaries, the apportionment of additions and deductions to the beneficiaries shall be determined on the basis that each beneficiary's share of the estate's or trust's "total income," the sum of lines 1 through 8 on the beneficiary's Schedule K-1, Federal Form 1041, relates to "adjusted total income" from line 17 of Federal Form 1041. If the trust instrument or will specifically provides for the distribution of certain classes of income to different beneficiaries, any addition or deduction directly attributable to a particular class of income shall be apportioned to the beneficiaries to which that class of income is distributed. After apportioning the additions and deductions to the beneficiaries, the balance is apportioned to the fiduciary.

(b) In allocating the adjustments, for State purposes the amount of "total income" on Federal Schedule K-1 shall be adjusted for distributions to the beneficiary that are not reflected in "total income." The "adjusted total income" on Federal Form 1041 shall be adjusted:

(1) to exclude classes of income that are not part of the distribution to the beneficiary;

(2) to include classes of income that are a part of the distribution to the beneficiary, but shall not be included in adjusted total income; and

(3) by any deduction treated differently for State and federal tax purposes that adjusts federal taxable income pursuant to G.S. 105-153.5 and G.S. 105-153.6.

History

  • Authority G.S. 105-153.4; 105-153.5; 105-153.6; 105-160.2; 105-160.5; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3724 Allocation of Income Attributable to Nonresidents {#sec-17-ncac-06b-.3724 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3724}

(a) If an estate or trust has income from sources outside of North Carolina and if any of the beneficiaries are nonresidents of North Carolina, the portion of federal taxable income of the Fiduciary that is subject to North Carolina tax must be determined. If there are no nonresident beneficiaries or if there is no gross income from dividends, interest, other intangibles or from sources outside North Carolina for the benefit of a nonresident beneficiary, the total income of the estate or trust is taxable to the fiduciary.

(b) The determination of the amount of undistributed income from intangible property which is for the benefit of a resident is based on the beneficiary's state of residence on the last day of the taxable year of the trust. In the case of both resident and nonresident beneficiaries, the determination of the amount of undistributed income from intangible property which is for the benefit of a resident is made on the basis that the resident beneficiary's interest for the taxable year relates to the interest of both resident and nonresident income beneficiaries for the taxable year.

History

  • Authority G.S. 105-153.4; 105-160.2; 105-262
  • Eff. June 1, 1990
  • Amended Eff. February 1, 2005; June 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3725 Administration Expenses {#sec-17-ncac-06b-.3725 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3725}

History

  • Status: repealed
  • Authority G.S. 105-160.2; 105-262
  • Eff. June 1, 1990
  • Repealed Eff. August 1, 1998.
17 NCAC 06B .3801 Income {#sec-17-ncac-06b-.3801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3801}

History

  • Status: repealed
  • Authority G.S. 8-45.3; 105-141(a); 105-141.1; 105-142(a); 105-144(a); 105-144(c)
  • 105-144.3; 105-147(1); 105-147(1)h; 105-147(2); 105-147(7); 105-147(9)a; 105-147(10)
  • 105-147(17); 105-147(19); 105-147(24); 105-147(28); 105-148(1); 105-148(2); 105-148(8)
  • 105-159.1; 105-163.16(c); 105-163.16(e); 105-251; 105-262; 147-77
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3802 Deductions {#sec-17-ncac-06b-.3802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3802}

History

  • Status: repealed
  • Authority G.S. 8-45.3; 105-141(a); 105-141.1; 105-142(a); 105-144(a); 105-144(c)
  • 105-144.3; 105-147(1); 105-147(1)h; 105-147(2); 105-147(7); 105-147(9)a; 105-147(10)
  • 105-147(17); 105-147(19); 105-147(24); 105-147(28); 105-148(1); 105-148(2); 105-148(8)
  • 105-159.1; 105-163.16(c); 105-163.16(e); 105-251; 105-262; 147-77
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3803 Other Items {#sec-17-ncac-06b-.3803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3803}

History

  • Status: repealed
  • Authority G.S. 8-45.3; 105-141(a); 105-141.1; 105-142(a); 105-144(a); 105-144(c)
  • 105-144.3; 105-147(1); 105-147(1)h; 105-147(2); 105-147(7); 105-147(9)a; 105-147(10)
  • 105-147(17); 105-147(19); 105-147(24); 105-147(28); 105-148(1); 105-148(2); 105-148(8)
  • 105-159.1; 105-163.16(c); 105-163.16(e); 105-251; 105-262; 147-77
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987
  • Repealed Eff. June 1, 1990.
17 NCAC 06B .3804 Deposit of Payment {#sec-17-ncac-06b-.3804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3804}

When a payment is received by the Department of Revenue for less than the correct tax, penalty, and interest due and the payment includes the statement, "paid in full" or other similar statements, the payment will be deposited as required by G.S. 147-77.

History

  • Authority G.S. 39-13.6; 105-154; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993; October 1, 1991; February 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3901 Definition of Resident {#sec-17-ncac-06b-.3901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3901}

(a) Only One Domicile. -- Domicile means the place where an individual has a true, fixed permanent home and principal establishment, and to which place, whenever absent, the individual has the intention of returning. In many cases, a determination must be made as to when or whether a domicile has been abandoned. A long standing principle in tax administration, repeatedly upheld by the courts, is that an individual can have but one domicile; and, once established, it is not legally abandoned until a new one is established. A taxpayer may have several places of abode in a year, but at no time can an individual have more than one domicile. A mere intent or desire to make a change in domicile is not enough; voluntary and positive action must be taken.

(b) Factors. -- Some of the tests or factors to be considered in determining the legal residence of an individual for income tax purposes are as follows:

(1) Place of birth of the taxpayer, the taxpayer's spouse, and the taxpayer's children.

(2) Permanent residence of the taxpayer's parents.

(3) Family connections and close friends.

(4) Address used for federal tax returns, military purposes, passports, driver's license, vehicle registrations, insurance policies, professional licenses or certificates, subscriptions for newspapers, magazines, and other publications, and monthly statements for credit cards, utilities, bank accounts, loans, insurance, or any other bill or item that requires a response.

(5) Civic ties, such as church membership, club membership, or lodge membership.

(6) Professional ties, such as licensure by a licensing agency or membership in a business association.

(7) Payment of state income taxes.

(8) Place of employment or, if self-employed, place where business is conducted.

(9) Location of healthcare providers, such as doctors, dentists, veterinarians, and pharmacists.

(10) Voter registration and ballots cast, whether in person or by absentee ballot.

(11) Occasional visits or spending one's leave "at home" if a member of the armed services.

(12) Ownership of a home, insuring a home as a primary residence, or deferring gain on the sale of a home as a primary residence.

(13) Location of pets.

(14) Attendance of the taxpayer or the taxpayer's children at State supported colleges or universities on a basis of residence—taking advantage of lower tuition fees.

(15) Location of activities for everyday "hometown" living, such as grocery shopping, haircuts, video rentals, dry cleaning, fueling vehicles, and automated banking transactions.

(16) Utility usage, including electricity, gas, telecommunications, and cable television.

(c) When Change Occurs. -- The following events indicate a change in residency:

(1) Selling a house and buying a new one.

(2) Directing the U.S. Postal Service to forward mail to a new address.

(3) Notifying senders of statements, bills, subscriptions, and similar items of a new address.

(4) Transferring family medical records to a new healthcare provider.

(5) Registering a vehicle in a new jurisdiction.

(6) Transferring memberships for church, a health club, a lodge, or a similar activity.

(7) Applying for professional certifications in a new jurisdiction.

(d) Military Service. -- A legal resident of North Carolina serving in the United States Armed Forces is liable for North Carolina income tax and North Carolina income tax shall be withheld from that individual's military pay whether the individual is stationed in this State or in some other state or country. An individual who enters military service while a resident of North Carolina is presumed to be a resident of this State for income tax purposes. Residency in this State is not abandoned until residency is established elsewhere. To change residency, an individual in military service must not only be present in the new location with the intention of making it a new domicile, but must also factually establish that the individual has done so.

History

  • Authority G.S. 105-153.3(15); 105-153.4; 105-262
  • Eff. June 1, 1990
  • Amended Eff. August 1, 2002; July 1, 1999; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3902 Nonresidents {#sec-17-ncac-06b-.3902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3902}

(a) The term "nonresident" includes an individual:

(1) Who resides in North Carolina for a temporary or transitory purpose and is, in fact, a domiciliary resident of another state or country; or

(2) Who does not reside in North Carolina but has income from sources within North Carolina and is, in fact, a domiciliary resident of another state or country.

(b) Under the Servicemembers Civil Relief Act, a member of the Armed Services who is a legal resident of another state stationed in North Carolina by virtue of military orders, is not subject to North Carolina income tax on his service pay but other income from employment, a business, or tangible property in North Carolina is subject to North Carolina income tax.

(c) There is no presumption as to the residence of a spouse of a member of the armed forces because of marriage. Legal residence shall be determined based on the facts in each case.

History

  • Authority G.S. 105-153.4; 105-262
  • Eff. June 1, 1990
  • Amended Eff. May 1, 2006; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3903 Part-Year Resident {#sec-17-ncac-06b-.3903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3903}

An individual who moves his domicile into or out of North Carolina during the tax year, is a part-year resident.

History

  • Authority G.S. 105-153.4; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .3904 Taxable Income of Nonresidents and Part-Year Residents {#sec-17-ncac-06b-.3904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3904}

(a) Nonresidents and part-year residents shall prorate their adjusted gross income, adjusted as required under G.S. 105-153.5 and G.S. 105-153.6, to determine the portion that is subject to North Carolina tax.

(b) An individual who files a joint federal income tax return with his or her spouse and is not required to file a joint North Carolina income tax return because the spouse is a nonresident and had no North Carolina taxable income, may file the State return as either married filing jointly or married filing separately. However, once the individual files a joint North Carolina income tax return, the individual shall not amend the return to file as married filing separately for that tax year after the due date of the return. An individual who files a joint federal income tax return and chooses to file a separate State return shall calculate the individual's adjusted gross income on a federal income tax form as a married person filing a separate federal income tax return and attach it to the individual's North Carolina return to show how the separate adjusted gross income was determined. The individual filing the separate federal income tax return shall report only the individual's income and deductions. In lieu of making the calculation on a federal form, an individual may submit a schedule showing the computation of the individual's separate adjusted gross income. An individual who submits a schedule shall attach a copy of pages one and two of the individual's joint federal return if the federal return reflects an address outside North Carolina.

(c) An individual who has income from sources within another state or country while a resident of North Carolina and is subject to tax on the income by the other state or country may be eligible to claim a tax credit for tax paid to another state or country under G.S. 105-153.9.

(d) A nonresident is not entitled to the tax credit for tax paid to another state or country.

History

  • Authority G.S. 105-153.4; 105-153.8; 105-153.9; 105-262
  • Eff. June 1, 1990
  • Amended Eff. September 1, 2008; July 1, 1999; August 1, 1998; June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3905 Nonresident Members of Professional Athletic Teams {#sec-17-ncac-06b-.3905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3905}

(a) Determination of North Carolina source income.

(1) To determine the portion of his or her total compensation for services rendered as a member of a professional athletic team during the taxable year that shall be considered North Carolina source income and shall be included in the numerator of the fraction determined under G.S. 105-153.4(b), the nonresident member of a professional athletic team shall multiply his or her total compensation for services rendered as a member of a professional athletic team during the taxable year by a fraction, the numerator of which is the number of duty days spent in North Carolina rendering services for the team in any manner during the taxable year. The denominator shall be the total number of duty days spent both within and outside North Carolina during the taxable year.

(2) Travel days that do not involve any of the activities set forth in Subparagraph (b)(3) of this Rule, or other similar team activity, are not considered duty days spent in North Carolina and compensation for those days shall not be included in the numerator of the fraction determined under G.S. 105-153.4(b). However, the travel days shall be considered duty days spent within and outside North Carolina and compensation for those days is included in the denominator of the fraction determined under G.S. 105-153.4(b).

(3) Where the method of apportioning and allocating the compensation provided in this Rule produces substantially incorrect results, the Secretary of Revenue may require the member of a professional athletic team to apportion and allocate the compensation under another method prescribed by the Secretary as long as the prescribed method better reflects the compensation received for services rendered in North Carolina. A nonresident member of a professional athletic team may request an alternative method to apportion and allocate the compensation, demonstrating that the method provided under this Rule produces substantially incorrect results. If the Secretary approves the alternative method, a copy of the Secretary's written approval shall be included with the North Carolina income tax return filed by the nonresident member.

(b) Definitions. For purposes of this Rule:

(1) The term "professional athletic team" includes any professional baseball, basketball, football, soccer, hockey, or other team.

(2) The term "member of a professional athletic team" shall include those employees who are active players, players on the disabled list, and any other persons required to travel and who do travel with and perform services on behalf of a professional athletic team on a regular basis. This includes coaches, managers and trainers.

(3) The term "duty days" shall mean all days during the taxable year from the beginning of the professional athletic team's official pre-season training period through the last game in which the team competes or is scheduled to compete. Duty days shall also include days on which a member of a professional athletic team renders a service for a team on a date that does not fall within the period from the beginning of the professional athletic team's official pre-season training period through the last game in which the team competes or is scheduled to compete. The services include participation in instructional leagues, the "Pro Bowl," or promotional caravans. This includes days during the member's off-season where the member conducts training activities at the facilities of the team. Duty days include game days, practice days, days spent at team meetings, promotional caravans and pre-season training camps, and days served with the team through all post-season games in which the team competes or is scheduled to compete. Duty days for any person who joins a team during the season shall begin on the day the person joins the team, and for any person who leaves a team shall end on the day the person leaves the team. Where a person switches teams during the taxable year, a separate duty day calculation shall be made for the period the person was with each team. Days for which a member of a professional athletic team is not compensated and is not rendering services for the team in any manner, including days when the member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days. Days for which a player is on the disabled list shall be considered duty days and shall be included in in the denominator of the fraction described in Subparagraph (a)(1) of the Rule, but shall not be considered duty days spent in North Carolina and shall not be included in the numerator of the fraction.

(4) The term "total compensation for services rendered as a member of a professional athletic team" means the total compensation received during the taxable year for services rendered:

(A) from the beginning of the official pre-season training period through the last game in which the team competes or is scheduled to compete during that taxable year; and

(B) for an event during the taxable year that occurs on a date that does not fall within the period from the beginning of the professional athletic team's official pre-season training period through the last game in which the team competes or is scheduled to compete, such as participation in instructional leagues, the "Pro Bowl," or promotional caravans.

The compensation shall include salaries, wages, bonuses, and any other type of compensation identified in Internal Revenue Code Section 61 and its regulations and paid during the taxable year to a member of a professional athletic team for services performed in that year. The compensation shall not include strike benefits, severance pay, termination pay, contract or option year buy-out payments, expansion or relocation payments, or any other payments not related to services rendered to the team.

(5) For purposes of Subparagraph (b)(4) of this Rule, "bonuses" included in "total compensation for services rendered as a member of a professional athletic team" subject to the allocation described in Paragraph (a) of this Rule are:

(A) bonuses earned as a result of play, such as performance bonuses, during the season, including bonuses paid for championship, play-off, or "bowl" games played by a team, or for selection to all-star league or other honorary positions; and

(B) bonuses paid for signing a contract, unless all of the following conditions are met:

(I) the payment of the signing bonus is not conditional upon the signee playing any games for the team, or performing any subsequent services for the team, or even making the team;

(II) the signing bonus is payable separately from the salary and any other compensation; and

(III) the signing bonus is nonrefundable.

(c) Withholding requirements.

(1) A professional athletic team shall withhold income tax from the North Carolina source income of a nonresident member of the team at the rate for individuals with no withholding allowances as provided in G.S. 105-163.5. Taxes shall be withheld from the income of a resident member of the team as provided in G.S. 105-163.2.

(2) A professional athletic team that is not domiciled in this State shall be classified as a quarterly employer and shall file a return reporting the amount of taxes withheld and pay the amounts withheld as provided in G.S. 105-163.6. A professional athletic team that is domiciled in this State shall determine its filing and paying requirements based on its average monthly withholding as provided in G.S. 105-163.6.

(d) Income tax return filing requirements.

(1) A nonresident member of a professional athletic team is not required to file a North Carolina individual income tax return when the only income from North Carolina sources is the compensation received for services rendered as a member of the team and the team has withheld taxes from the North Carolina source income as set forth in Paragraph (c) of this Rule. The individual may file an individual income tax return and claim credit for the tax withheld.

(2) The professional athletic team, as well as the individual, shall be personally and individually liable for any additional tax due if the professional athletic team does not properly determine the North Carolina source income of a member of the professional athletic team or properly withhold tax from the income.

History

  • Authority G.S. 105-153.4; 105-163.2; 105-163.3; 105-163.5; 105-163.6; 105-163.7; 105-163.8; 105-262
  • Eff. November 1, 1995
  • Amended Eff. August 1, 2002
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .3906 PURCHASE OF REAL PROPERTY LOCATED IN North Carolina FROM A NONRESIDENT {#sec-17-ncac-06b-.3906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .3906}

(a) Every individual, fiduciary, partnership, corporation, or unit of government buying real property located in North Carolina from a nonresident individual, partnership, estate, or trust shall complete Form NC-1099NRS, Report of Sale of Real Property by Nonresidents, to report the following:

(1) the seller's name, address, and social security number, or federal employer identification number;

(2) the location of the property;

(3) the date of closing; and

(4) the gross sales price of the real property and its associated tangible personal property.

(b) Within 15 days of the closing date of the sale, the buyer shall file one copy of the report with the Department and also furnish a copy of the report to the seller.

History

  • Authority G.S. 105-154(b); 105-262
  • Eff. May 1, 2016.
17 NCAC 06B .4001 Reporting Income - in General {#sec-17-ncac-06b-.4001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4001}

History

  • Status: repealed
  • Authority G.S. 105-131; 105-131.1; 105-131.2; 105-134.6(a); 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .4002 Resident Shareholders {#sec-17-ncac-06b-.4002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4002}

History

  • Status: repealed
  • Authority G.S. 105-131; 105-131.1; 105-131.2; 105-134.6(a); 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .4003 Nonresident Shareholders {#sec-17-ncac-06b-.4003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4003}

(a) A nonresident shareholder of an S corporation shall take into account only his or her share of the S corporation's income attributable to North Carolina in the numerator of the fraction in determining that portion of adjusted gross income that is taxable to North Carolina. If an S corporation does business in North Carolina and one or more other states, the income attributable to North Carolina shall be determined under G.S. 105-130.4.

(b) A nonresident shareholder in an S corporation may claim credit on the shareholder's North Carolina individual income tax return for the tax paid on his or her behalf by the S corporation to North Carolina on his or her share of the S corporation income.

(c) A nonresident shareholder in an S corporation shall not be required to file a North Carolina individual income tax return when the only income from North Carolina sources is his or her share of S corporation income and the S corporation pays the tax on his or her behalf.

History

  • Authority G.S. 105-130.4; 105-131.1; 105-131.5; 105-131.7; 105-153.4(d); 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993; October 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .4004 Tax Credits {#sec-17-ncac-06b-.4004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4004}

If part of the S corporation's income is earned within and taxed by another state, either to the individual or to the corporation, a resident shareholder is entitled to a tax credit on the individual or the estates and trusts income tax return for the share of the tax paid to the other state. A shareholder claiming the tax credit must attach a schedule to the income tax return reflecting the total amount of tax paid to the State by the S corporation, and explaining how the shareholder's pro rata share of the tax was determined. Nonresident shareholders are not allowed credit for tax paid to another state.

History

  • Authority G.S. 105-131.8; 105-262
  • Eff. June 1, 1990
  • Amended Eff. July 1, 1999; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .4005 Basis in Stock {#sec-17-ncac-06b-.4005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4005}

(a) Due to different tax treatment of an S corporation's income for State and federal purposes for taxable years beginning before January 1, 1989, a shareholder's basis in the stock of an S corporation for State tax purposes may be different than for federal tax purposes; thereby causing adjustments in determining North Carolina taxable income upon receipt by the shareholder of distributions from the S corporation and upon disposition of the S corporation stock.

(b) The initial basis of the stock in an S corporation to a nonresident of North Carolina is zero, and the nonresident shareholder shall not be taxed on distributions from the corporation and recognizes no income or loss upon disposition of the stock. A nonresident shareholder's basis in the S corporation stock shall be adjusted for his or her pro rata share of the income or loss of the corporation.

(c) A resident shareholder's initial basis in the stock of an S corporation shall be determined as of the later of the date the stock is acquired, the effective date of the S corporation election, or the date the shareholder became a resident of North Carolina. A resident shareholder's basis in the stock shall be increased by his or her pro rata share of the corporation's income, subject to the adjustments required under G.S. 105-153.5 and G.S. 105-153.6, except for income exempt from federal or State income taxes and deductions for depletion in excess of the basis of the property being depleted. The basis shall be decreased by:

(1) distributions to the extent deemed a return of basis;

(2) a pro rata share of the losses of the corporations as adjusted under G.S. 105-153.5 and G.S. 105-153.6;

(3) nondeductible expenses of the corporation; and

(4) the amount of the shareholder's deduction for depletion of oil and gas wells to the extent the deduction does not exceed the proportionate share of the adjusted basis of that property allocated to the shareholder.

The adjustments to the basis do not apply to tax periods beginning prior to January 1, 1989.

History

  • Authority G.S. 105-131.3; 105-262
  • Eff. June 1, 1990
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .4006 Distributions {#sec-17-ncac-06b-.4006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4006}

(a) A resident shareholder must take into account distributions from an S corporation in computing North Carolina taxable income to the extent the distributions are characterized as dividends or as gains pursuant to Section 1368 of the Internal Revenue Code. Section 1368 of the Code provides that if the S corporation has no accumulated earnings and profits, the amount distributed to a shareholder reduces the adjusted basis in his stock. If the S corporation has earnings and profits, the distribution is applied in the following order:

(1) To the Accumulated Adjustments Account (AAA), which basically includes the income during the period the corporation has been an S corporation reduced by its losses and distributions during that period. The AAA for State income tax purposes does not include the federal AAA for tax years beginning prior to January 1, 1989. The shareholder does not take into account distributions from the AAA in determining taxable income but such distributions reduce the adjusted basis of his stock.

(2) To Earnings and Profits (E and P): An S corporation is not considered to have earnings and profits for State tax purposes for years in which it operates as an S corporation after January 1, 1989. The E and P account basically includes the earnings and profits on hand from the period the corporation was a C corporation; and for State tax purposes, the E and P account also includes the undistributed earnings and profits of the S corporation from tax years beginning before January 1, 1989, (the federal AAA that existed on the day North Carolina began to measure the S corporation shareholder's income by reference to the income of the S corporation). The amount distributed to the shareholder from the E and P account is taxed to the shareholder as a dividend. Since the State E and P account includes the federal AAA that existed prior to the change in State law taxing the S corporation income to the shareholders, State taxable income must be increased for any distributions from the federal AAA that existed prior to the law change.

(3) To the basis of the shareholder's stock: Any excess over the shareholder's basis is taxed as a capital gain.

(b) A shareholder who makes an election for federal tax purposes to treat distributions from the S corporation as being paid first from earnings and profits may not make a different election for State purposes.

History

  • Authority G.S. 105-131.6; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1994; June 1, 1993; February 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06B .4007 Fiscal Year S Corporation {#sec-17-ncac-06b-.4007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4007}

History

  • Status: repealed
  • Authority G.S. 105-131.1(b); 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .4008 Losses {#sec-17-ncac-06b-.4008 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4008}

History

  • Status: repealed
  • Authority G.S. 105-131.3; 105-131.4; 105-262
  • Eff. February 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .4101 General {#sec-17-ncac-06b-.4101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4101}

(a) Exempt interest dividends paid by a regulated investment company ("mutual fund") to a shareholder and not included in the shareholder's federal adjusted gross income shall be added to adjusted gross income to the extent it represents interest on obligations of states, other than North Carolina, and their political subdivisions.

(b) The total distribution designated as exempt interest dividends by a regulated investment company ("mutual fund") shall be added to adjusted gross income in computing the shareholder's North Carolina taxable income, unless the regulated investment company provides a statement to the shareholder that designates the portion of the exempt interest dividends that represents interest from obligations of the State of North Carolina or its political subdivisions or the United States or its possessions.

History

  • Authority G.S. 105-153.4; 105-153.5(c)(1); 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .4102 Exempt Interest Dividends {#sec-17-ncac-06b-.4102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4102}

History

  • Status: repealed
  • Authority G.S. 105-153.5 (c); 105-262
  • Eff. June 1, 1990
  • Amended Eff. October 1, 1991
  • Repealed Eff. May 1, 2016.
17 NCAC 06B .4103 Ordinary Dividends {#sec-17-ncac-06b-.4103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4103}

(a) Interest received in the form of dividends from regulated investment companies shall be deductible from an individual's adjusted gross income to the extent the distributions represent interest on direct obligations of the United States Government. Interest earned on obligations that are merely backed or guaranteed by the United States Government shall not qualify for the deduction. Further, this deduction shall not apply to distributions that represent gain from the sale or other disposition of the securities nor to interest paid in connection with repurchase agreements issued by banks and savings and loan associations.

(b) The taxpayer may not deduct mutual fund dividends on the basis of a percentage of investments held by the fund (i.e., a fund has 75 percent of its investments in United States Treasury Notes). The regulated investment company shall furnish the shareholder a statement verifying the amount of interest paid to the shareholder that accrued from direct obligations of the United States Government. The statement to support the deduction shall specify the amount dividended to the shareholder that represents interest on direct obligations of the United States Government.

History

  • Authority G.S. 105-153.5(b)(1); 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993; December 1, 1990
  • Readopted Eff. May 1, 2016.
17 NCAC 06B .4104 Capital Gain Distributions {#sec-17-ncac-06b-.4104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4104}

History

  • Status: repealed
  • Authority G.S. 105-134.6(b)(1); 105-134.6(b)(2); 105-151.19; 105-262
  • Eff. June 1, 1990
  • Amended Eff. December 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06B .4105 Dividend Tax Credit {#sec-17-ncac-06b-.4105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06B .4105}

History

  • Status: repealed
  • Authority G.S. 105-134.6(b)(1); 105-134.6(b)(2); 105-151.19; 105-262
  • Eff. June 1, 1990
  • Amended Eff. December 1, 1990
  • Repealed Eff. June 1, 1993.

Subchapter C

17 NCAC 06C .0101 General {#sec-17-ncac-06c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0101}

History

  • Status: repealed
  • Authority G.S. 105-163.1 through 105-163.10; 105-163.17 to 105-163.24; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06C .0102 Withholding from Wages {#sec-17-ncac-06c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0102}

History

  • Status: repealed
  • Authority G.S. 105-163.1; 105-163.1(3); 105-163.1(4); 105-163.1(13); 105-163.2; 105-163.3; 105-163.6; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990; December 1, 1988; April 1, 1987
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0103 Income Not Subject to Withholding {#sec-17-ncac-06c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0103}

History

  • Status: repealed
  • Authority G.S. 105-154; 105-163.1(6); 105-163.11; 105-163.14; 105-163.18;105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Repealed Eff. October 1, 1991.
17 NCAC 06C .0104 Exemption Certificates {#sec-17-ncac-06c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0104}

History

  • Status: repealed
  • Filed as a Temporary Amendment [(d) and (f)] Eff. November 16, 1981, for a period of 46 days to expire on January 1, 1982
  • Authority G.S. 105-163.3; 105-163.5; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1989; June 1, 1982; January 1, 1982; April 12, 1981
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0105 Wages {#sec-17-ncac-06c-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0105}

History

  • Status: repealed
  • Authority G.S. 105-163.1(4); 105-163.1(13); 105-163.2; 105-163.2(h); 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0106 Employers {#sec-17-ncac-06c-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0106}

History

  • Status: repealed
  • Authority G.S. 105-163.1(4); 105-163.1(13); 105-163.2; 105-163.2(h); 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0107 Employees {#sec-17-ncac-06c-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0107}

To prevent double withholding and to anticipate any tax credits allowable to a North Carolina resident, withholding of North Carolina tax is not required from wages paid to a resident for services performed in another state if that state requires withholding. This relief from double withholding does not relieve the resident of his obligation to file a North Carolina individual income tax return and pay any balance due after tax credit.

All wages received by a nonresident for services performed in this State are subject to withholding of North Carolina income tax. Any relief from double withholding must be granted by his state of residence.

History

  • Authority G.S. 105-153.8(a); 105-163.1(4); 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0108 Employee-Employer Relationship {#sec-17-ncac-06c-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0108}

Everyone who performs services subject to the will and control of an employer, both as to what shall be done and how it shall be done, is an employee. An employer-employee relationship exists when the person for whom the services are performed has the right to control and direct the individual performing the services. Managers and other supervisory personnel, officers of corporations, and elected public officials are employees. Whether the employer actually controls and directs the manner in which the services are performed does not matter if he has the right to do so, and it does not matter that the employee is called by some other name such as partner, agent, or independent contractor; nor whether the individual works full or part time; nor how the payments are measured, paid, or what they are called.

Lawyers, physicians, contractors, and others who follow an independent trade, business, or profession in which they offer their services to the public, generally are not employees. If an individual is subject to the control and direction of another only as to the results of his work and not as to the methods of accomplishing the results, he is an independent contractor and not an employee.

History

  • Authority G.S. 105-163.1(4); 105-163.1(5); 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0109 Ministers {#sec-17-ncac-06c-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0109}

History

  • Status: repealed
  • Authority G.S. 105-163.1A; 105-163.2; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; August 1, 1986; February 21, 1979
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0110 Common Carriers {#sec-17-ncac-06c-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0110}

History

  • Status: repealed
  • Authority G.S. 105-163.2; 105-262; 49 U.S.C. Sec. 26; Sec. 301A; Sec. 923; Sec. 1512
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1999; November 1, 1994; December 1, 1990; November 1, 1988
  • Repealed Eff. May 1, 2016.
17 NCAC 06C .0111 Federal Employees {#sec-17-ncac-06c-.0111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0111}

History

  • Status: repealed
  • Authority G.S. 105-163.2; 105-163.18; 105-163.23; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 21, 1979
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0112 Seamen {#sec-17-ncac-06c-.0112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0112}

(a) The Vessel Worker Tax Fairness Act, 46 U.S.C. 11108 prohibits withholding of state income tax from the wages of a seaman on a vessel engaged in foreign, coastwide, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel. Vessels engaged in other activity do not come under the restriction; however, any seaman who is employed in coastwide trade between ports in this State may have tax withheld if such withholding is pursuant to a voluntary agreement between such seaman and his employer.

(b) With respect to income obtained while:

(1) engaged as a pilot (licensed under section 7101 of Title 46 of the Code or under the laws of a state) on a vessel performing duties in more than one state; or

(2) performing regularly assigned duties as a master, officer or crewman on a vessel operating on the navigable waters of more than one state; an individual is subject to income tax only in the state and political subdivision in which the individual resides.

(c) Seamen and fishing boat crewmen exempt from withholding as specified above, shall determine whether they meet the requirements for paying estimated income tax.

History

  • Authority G.S. 105-262; 46 U.S.C. Sec. 11108
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; June 1, 1993; May 1, 1984; February 21, 1979
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0113 Bonus Payments {#sec-17-ncac-06c-.0113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0113}

History

  • Status: repealed
  • Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0114 Travel Allowances {#sec-17-ncac-06c-.0114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0114}

History

  • Status: repealed
  • Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0115 Moving Expense Reimbursement {#sec-17-ncac-06c-.0115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0115}

History

  • Status: repealed
  • Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0116 Withholding from Tips {#sec-17-ncac-06c-.0116 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0116}

History

  • Status: repealed
  • Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0117 Supplemental Wage Payments {#sec-17-ncac-06c-.0117 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0117}

(a) If an employer pays supplemental wages separately (or combines them with regular wages in a single payment and specifies the amount of each), the income tax withholding method depends on whether the employer withholds income tax from the employee's regular wages and whether the wages and supplemental wages are paid in a single payment.

(b) If tax has been withheld on the regular wages and the supplemental amount is not paid in a single payment together with regular wages, the employer may treat the supplemental wages as wholly separate from the regular wages and apply the income tax rate for that tax year pursuant to G.S. 105-153.7(a) plus one-tenth of one percent to the supplemental wage payment without consideration for allowances claimed on the employee's withholding allowance certificate. Otherwise, the supplemental wages shall be added to the regular wages for the most recent payroll period. The income tax shall be figured as if the regular wages and supplemental wages constitute a single payment. The tax already withheld from the regular wages is subtracted from this amount.

(c) The remaining tax determined under Paragraph (b) shall be withheld from the supplemental wages. If the employer did not withhold income tax from the employee's regular wages, the employer shall add the supplemental wages to the employee's regular wages paid for the current or last preceding payroll period and withhold tax as though the supplemental wages and regular wages were one payment.

(d) Tips shall be treated as supplemental wages. The employer shall withhold the income tax on tips from wages or collect the tax from funds the employee provides. If an employee receives regular wages and reports tips, the employer shall figure income tax as if the tips were supplemental wages. If the employer has not withheld income tax from the regular wages, the employer shall add the tips to the regular wages and withhold income tax on the total. If the employer withheld income tax from the regular wages, the employer shall withhold on the tips as explained in Paragraphs (b) and (c).

History

  • Authority G.S. 105-153.7; 105-163.1(13); 105-163.2; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Readopted Eff. May 1, 2016
  • Amended Eff. August 1, 2016.
17 NCAC 06C .0118 Sick Pay {#sec-17-ncac-06c-.0118 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0118}

History

  • Status: repealed
  • Authority G.S. 105-163.1(4); 105-163.1(5); 105-163.1(6); 105-163.2; 105-163.18
  • 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0119 Wage and Tax Statements {#sec-17-ncac-06c-.0119 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0119}

To meet the requirements of G.S. 105-163.7, an employer shall use the six-part Federal Form W-2 or any other alternate forms which have been designed for his payroll equipment if they provide the same information and the same number of copies as the official form. When completed, the state copies must show the employer's North Carolina withholding identification number; must designate the state tax as North Carolina tax; and the North Carolina gross wages must be separately stated if they are different from federal gross wages. Statements which do not meet the above requirements shall not be accepted and employees shall not be given credit for the tax withheld.

History

  • Authority G.S. 105-163.7; 105-254; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 2005; May 1, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0120 Reciprocity of Tax Credits {#sec-17-ncac-06c-.0120 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0120}

North Carolina does not allow tax credit to nonresidents for income tax paid to another state or country; therefore, any relief from double taxation must be granted by the state of residence. North Carolina provides such relief to its residents as explained in 17 NCAC 06C .0107.

History

  • Authority G.S. 105-153.9(a); 105-163.22; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1990
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0121 Credit for Income Tax Withheld {#sec-17-ncac-06c-.0121 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0121}

History

  • Status: repealed
  • Authority G.S. 105-163.10; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1982.
17 NCAC 06C .0122 Fringe Benefits {#sec-17-ncac-06c-.0122 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0122}

History

  • Status: repealed
  • Authority G.S. 105-163.1(6); 105-163.2; 105-163.18; 105-262
  • Eff. July 1, 1986
  • Repealed Eff. June 1, 1990.
17 NCAC 06C .0123 Employee's Withholding Allowance Certificate {#sec-17-ncac-06c-.0123 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0123}

(a) Requirement. -- Each new employee, before beginning employment, shall furnish his or her employer with a signed North Carolina Employee's Withholding Allowance Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. A federal exemption certificate shall not be acceptable. A certificate filed by a new employee shall be effective upon the first payment of wages after it is filed and remains in effect until the employee furnishes a new one. G.S. 105-153.3 defines the terms married individual, head of household, and surviving spouse (qualifying widow(er)) by reference to the Internal Revenue Code; however, the number of allowances to which an individual is entitled may differ under federal and state law. If an employee fails to furnish an allowance certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA, the employer shall withhold tax as if the employee is single with no allowances.

(b) Notice. -- The employer is not required to ascertain whether or not the total amount of allowances claimed is greater than the total number to which the employee is entitled. If, however, the employer has reason to believe that the number of allowances claimed by an employee is greater than the number to which the employee is entitled, the employer shall notify the Department of Revenue at the time for filing the quarterly report for the quarter during which the certificate is received, if the employer files quarterly withholding reports. If the employer files monthly withholding reports, the employer shall notify the Department of Revenue of certificates received during the quarter at the time for filing the monthly report for the third month of the quarter.

(c) Military spouse. – A military spouse exempt from withholding under the Military Spouse Residency Relief Act shall furnish an employer a Form NC-4 EZ certifying the spouse meets the requirements of the Military Spouse Residency Relief Act and the state in which the spouse is domiciled, a copy of the spouse's spousal military identification card, and a copy of the servicemember's most recent leave and earnings statement. A new Form NC-4 EZ shall be submitted each calendar year, along with the supplemental information set forth in this Paragraph.

History

  • Authority G.S. 105-163.2; 105-163.5; 105-262; 50 U.S.C. 571
  • Eff. June 1, 1990
  • Amended Eff. August 1, 2002; June 1, 1993; October 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06C .0124 Additional Withholding Allowances {#sec-17-ncac-06c-.0124 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0124}

(a) Deductions. -- Additional withholding allowances may be claimed by taxpayers expecting to have allowable itemized deductions exceeding the standard deduction or allowable adjustments to income. For most taxpayers, one additional allowance may be claimed for each two thousand five hundred dollars ($2,500) that the itemized deductions allowed under G.S. 105-153.5(a)(2) are expected to exceed the standard deduction allowed under G.S. 105-153.5(a)(1) and for each two thousand five hundred dollars ($2,500) of net adjustments reducing income.

(b) Tax Credits. -- A taxpayer expecting to have allowable tax credits may claim additional withholding allowances. The number of additional allowances shall be determined by dividing the amount of the tax credit by the product determined by multiplying the withholding tax rate by two thousand five hundred dollars ($2,500) and then rounding that number down to the nearest whole number. The withholding tax rate is the individual income tax rate plus one tenth of one percent (0.1%).

History

  • Authority G.S. 105-163.2(b); 105-163.2A; 105-163.5; 105-262
  • Eff. June 1, 1990
  • Amended Eff. April 1, 2001; July 1, 1999
  • Readopted Eff. May 1, 2016
  • Amended Eff. May 1, 2018.
17 NCAC 06C .0125 Penalty {#sec-17-ncac-06c-.0125 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0125}

History

  • Status: repealed
  • Authority G.S. 105-163.5; 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0126 Submission of Certain Withholding Allowance Certificates {#sec-17-ncac-06c-.0126 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0126}

(a) An employer is required to submit a copy of any withholding allowance certificate on which the employee claims more than 10 withholding allowances or claims exemption from withholding and the employee's wages would normally exceed two hundred dollars ($200.00) per week.

(b) An employer filing quarterly withholding reports shall submit copies of the certificates received during the quarter when filing the quarterly report. An employer filing monthly withholding reports shall submit copies of the certificates received during the quarter when filing the monthly report for the third month of the calendar quarter. Copies may be submitted earlier and for shorter reporting periods.

(c) Copies of the certificates, along with a letter showing the employer's name, address, withholding identification number, and the number of certificates submitted, shall be mailed to: North Carolina Department of Revenue, Tax Compliance - Withholding Tax, P.O. Box 25000, Raleigh, North Carolina 27640.

(d) The employer shall withhold on the basis of the certificate until written notice is received from the Department that the certificate is defective. As part of that written notice, the Department shall advise the employer to ignore the allowance certificate filed and to withhold using the number of allowances specified.

(e) The employer shall furnish the employee a copy of the written notice upon receipt.

(f) If the employee files a new certificate, the employer shall honor that certificate only if the employee does not claim exempt and claims a number smaller than the number allowed in the Department's written notice. If the new certificate claims a number larger than the employee has been allowed and the employee specifies, in writing, any circumstances as justification to support the claims, the employer shall, upon receipt, forward a copy of the certificate and the employee's written statement to the Department for review. The employer shall continue to withhold as specified in the Department's written notice until written notice is received from the Department advising the employer to withhold on the basis of the new certificate.

(g) To increase withholding, an employee or a recipient of a pension payment may claim less than his or her allowable allowances or may enter into an agreement with his or her withholding agent and request that an additional amount be withheld by entering the desired amount on Form NC-4, NC-4 EZ, NC-4 NRA, or NC-4P.

(h) An employee working for two or more employers or a recipient receiving pension payments from two or more pension payers shall claim his or her allowable allowances with only one withholding agent and claim zero allowances with the other withholding agents.

(i) If an employee claims total exemption from withholding, the employee's wages shall be exempt from withholding of North Carolina income tax for the remainder of the calendar year, and through February 15 of the succeeding year unless the employee withdraws the statement during the year. An employee claiming exemption from withholding shall complete a new certificate by February 15. If the employee does not complete a new certificate, the employer shall withhold on the basis of a single individual with no allowances.

History

  • Authority G.S. 105.163.2; 105-163.2A; 105-163.5; 105-262
  • Eff. June 1, 1990
  • Amended Eff. April 1, 2001; June 1, 1993
  • Readopted Eff. May 1, 2016.
17 NCAC 06C .0201 NEW withholding agents {#sec-17-ncac-06c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0201}

North Carolina does not use a deposit system for income tax withheld. Each new withholding agent who is required to withhold North Carolina income tax must complete and file with the Department an application for a withholding identification number, Form NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery, Equipment, and Manufacturing Fuel Tax, which can be obtained from any office of the Department or on the Department's website at www.dornc.com. A withholding identification number will be assigned. The number must be used on all reports and correspondence concerning withholding.

History

  • Authority G.S. 105-262
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2008; April 1, 2001; August 1, 1998; June 1, 1993; June 1, 1990
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06C .0202 Reports and Payments {#sec-17-ncac-06c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0202}

History

  • Status: repealed
  • Authority G.S. 105-163.6; 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 3, 1992; February 1, 1991; February 1, 1988; February 21, 1979
  • Repealed Eff. June 1, 1993.
17 NCAC 06C .0203 Annual Reports {#sec-17-ncac-06c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0203}

(a) At the end of each calendar year, employers shall furnish wage and tax statements, Form W-2, to employees and Form NC-1099PS or NC-1099 ITIN to contractors from whom tax was withheld. Federal Form 1099-MISC may be filed in lieu of Form NC-1099 PS or NC-1099 ITIN if it reflects the amount or North Carolina income tax withheld. Two copies shall be furnished to the employee or contractor and one copy shall be furnished to the Department. Pension payers shall report pension income and State tax withheld on federal Form 1099-R.

(b) Form NC-1099 PS, NC-1099 ITIN, NC-1099 NRS, and any federal report of Form 1099-MISC or 1099-R shall be filed with North Carolina; however, other reports of 1099 information (interest, rents, premiums, dividends) shall not be filed with North Carolina unless the payments have not been reported to the Internal Revenue Service.

(c) Notwithstanding Paragraph (b) of this Rule, any person required to file Form NC-1099 NRS under the provisions of 17 NCAC 06B .3906 shall do so regardless of any requirement to report the sale to the Internal Revenue Service.

History

  • Authority G.S. 105-154; 105-163.2; 105-163.2A; 105-163.3; 105-163.7; 105-262
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2008; February 1, 2005; April 1, 2001; August 1, 1998; June 1, 1993; February 3, 1992; October 1, 1991; February 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06C .0204 Amounts Withheld Are Held in Trust for Secretary of Revenue {#sec-17-ncac-06c-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0204}

(a) A withholding agent who fails to withhold or pay the amount required to be withheld is personally and individually liable for the tax, including any penalties and interest due. If a withholding agent has failed to withhold or to pay over income tax withheld or required to have been withheld, the unpaid principal amount of tax may be asserted against the responsible persons of the withholding agent when the taxes that have become collectible under G.S. 105-241.22 are not paid by the withholding agent. More than one person may be liable as a responsible person; however, the amount of the income tax withheld or required to have been withheld shall be collected only once, whether from the withholding agent or one or more responsible persons. The term "responsible person" is defined in G.S. 105-242.2(a)(2). Any responsible person who fails to pay the tax withheld or required to be withheld by the Secretary of Revenue shall be personally and individually liable for this failure, regardless of the person's reasons or knowledge of the failure. A finding of willfulness shall not be required.

(b) When the Department of Revenue determines that collection of the tax from an employer is in jeopardy, the employer may be required to report and pay the tax at any time after payment of the wages, compensation, or pension payments.

History

  • Authority G.S. 105-163.8; 105-241.23; 105-242.2; 105-262
  • Eff. June 1, 1990
  • Amended Eff. September 1, 2008; April 1, 2001; June 1, 1993; February 1, 1991
  • Readopted Eff. May 1, 2016.
17 NCAC 06C .0301 General {#sec-17-ncac-06c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0301}

History

  • Status: repealed
  • Authority G.S. 105-163.6(a); 105-163.6(b); 105-163.6(f); 105-163.17; 105-241.1(g)
  • 105-262
  • Eff. July 1, 1986
  • Repealed Eff. October 1, 1991.
17 NCAC 06C .0302 Penalty {#sec-17-ncac-06c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0302}

History

  • Status: repealed
  • Authority G.S. 105-163.6(a); 105-163.6(b); 105-163.6(f); 105-163.17; 105-241.1(g)
  • 105-262
  • Eff. July 1, 1986
  • Repealed Eff. October 1, 1991.
17 NCAC 06C .0303 Personal Liability {#sec-17-ncac-06c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0303}

History

  • Status: repealed
  • Authority G.S. 105-163.6(a); 105-163.6(b); 105-163.6(f); 105-163.17; 105-241.1(g)
  • 105-262
  • Eff. July 1, 1986
  • Repealed Eff. October 1, 1991.
17 NCAC 06C .0304 Jeopardy Reporting and Payment {#sec-17-ncac-06c-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06C .0304}

History

  • Status: repealed
  • Authority G.S. 105-163.6(a); 105-163.6(b); 105-163.6(f); 105-163.17; 105-241.1(g)
  • 105-262
  • Eff. July 1, 1986
  • Repealed Eff. October 1, 1991.

Subchapter D

17 NCAC 06D .0101 Forms {#sec-17-ncac-06d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0101}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-163.18; 105-254; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; August 1, 1986
  • Repealed Eff. June 1, 1993.
17 NCAC 06D .0102 Requirements for Filing {#sec-17-ncac-06d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0102}

(a) A married couple may make joint payments of estimated income tax even if the couple is not living together; however, the married couple may not make joint estimated tax payments if the couple is separated under a decree of divorce or of separate maintenance. The married couple may not make joint estimated tax payments if either spouse is a nonresident alien or if either spouse has a different tax year. Whether a married couple makes joint estimated tax payments or separate payments shall not affect the couple's choice of filing a joint income tax return or separate return. If the married couple makes joint payments and then the couple files separate returns, the spouses may determine how to divide the estimated tax payments between them.

(b) A taxpayer filing a short period return because of changing his or her income year shall make estimated income tax payments on the installment dates that fall within the short period and 15 days after the close of the short period that would have been due had the taxpayer not changed his or her income year. Interest on an underpayment of estimated income tax for a short period shall be computed for the period of underpayment based on the tax shown due on the short period return and computed in the same manner as it would have been computed had the taxpayer not changed his income year.

(c) An individual may elect to have his or her income tax refund applied only to estimated income tax for the following year. A return reflecting an election to apply a refund to estimated tax for the following year shall be filed by the last allowable date for making estimated tax payments for that year for the election to be valid.

(d) If an individual makes a valid election, that individual may not revoke the election after the return has been filed in order to have the amount refunded or applied in any other manner, such as an offset against any subsequently determined tax liability.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2006; June 1, 1993; October 1, 1991; June 1, 1990; February 1, 1988
  • Readopted Eff. May 1, 2016.
17 NCAC 06D .0201 General {#sec-17-ncac-06d-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0201}

Interest may be due for underpayment of estimated income tax. The interest is computed separately for each payment period, therefore an individual may owe interest for an early period even if that individual later paid enough to make up the underpayment. If an individual did not pay enough tax by the due date of each of the payment periods, the individual may owe interest even if the individual is due a refund when the return is filed.

History

  • Authority G.S. 105-163.15; 105-236(a)(9); 105-241.21; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2006; June 1, 1990; August 1, 1986; February 21, 1979
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06D .0202 The Amount of Underpayment (taxable Years Before 1986) {#sec-17-ncac-06d-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0202}

History

  • Status: repealed
  • Authority G.S. 105-163.15(b); 105-163.15(c); 105-163.15(d); 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06D .0203 The Period of Underpayment (taxable Years Before L986) {#sec-17-ncac-06d-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0203}

History

  • Status: repealed
  • Authority G.S. 105-163.15(b); 105-163.15(c); 105-163.15(d); 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06D .0204 Avoiding Penalty (taxable Years Before 1986) {#sec-17-ncac-06d-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0204}

History

  • Status: repealed
  • Authority G.S. 105-163.15(b); 105-163.15(c); 105-163.15(d); 105-163.18; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979
  • Repealed Eff. June 1, 1990.
17 NCAC 06D .0205 Estimated Tax Payments (taxable Years After 1986) {#sec-17-ncac-06d-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0205}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-163.18; 105-262
  • Eff. August 1, 1986
  • Repealed Eff. June 1, 1990.
17 NCAC 06D .0206 Avoiding Penalty {#sec-17-ncac-06d-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0206}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-163.18; 105-262
  • Eff. June 1, 1990
  • Amended Eff. October 1, 1991
  • Repealed Eff. June 1, 1993.
17 NCAC 06D .0207 Underpayments {#sec-17-ncac-06d-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0207}

(a) An underpayment is the excess of the required installment (or, if lower, the annualized income installment) for a payment period over the portion of the amount paid by the due date that is not applied to an underpayment for an earlier payment period.

(b) Payments include income tax withheld and are considered payments of estimated tax in equal installments on the required installment dates (usual four), unless the individual can prove otherwise. A payment of estimated tax is credited against unpaid installments in the order in which the installments are required to be paid.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. June 1, 1990
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06D .0208 Overpayments {#sec-17-ncac-06d-.0208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0208}

An overpayment for any period occurs when the withholding and estimated tax payments are more than the total of any underpayments for an earlier period plus the lesser of the required installment or the annualized income installment for the period. If there is an overpayment for a period, it shall be carried to the next period and added to the withholding and estimated tax paid for that later period to determine any underpayment or overpayment for that later period.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. June 1, 1990
  • Amended Eff. June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06D .0209 Determining an Underpayment {#sec-17-ncac-06d-.0209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0209}

(a) No interest attributable to the underpayment of estimated tax will be due if the estimated tax payments were made on time and the payment for each period was at least as much as either the required installment or the annualized income installment for the period. Form D-422, Underpayment of Estimated Income Tax, shall be used to determine any underpayment.

(b) The required installment for any payment period is the lesser of 22.5 percent of the tax shown on the current-year return or 25 percent of the tax shown on the prior-year return (if the prior-year return covered all 12 months of the year). However, if the annualized income installment for any period is less than the required installment for the same period and the annualized income installment is used in determining the underpayment, the difference between the annualized income installment and the required installment shall be added to the required installment for the next period. If the annualized income installment for the next payment period is used, the difference between the annualized income installment for that period and the required installment (as increased) for that period shall be added to the required income installment for the following payment period.

(c) There will be no underpayment for any payment period in which the estimated tax payments, reduced by any amounts applied to underpayments in earlier periods, were paid by the due date for the period and were at least as much as the annualized income installment for the period.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. June 1, 1990
  • Amended Eff. September 1, 2008; June 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06D .0210 Period of Underpayment {#sec-17-ncac-06d-.0210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0210}

(a) If a payment of estimated tax is applied to an underpayment for an earlier period, but the payment is less than the underpayment, there shall be more than one period of underpayment for the earlier period.

(b) The first period of underpayment for any payment period shall be from the day after the due date for the payment period to the date of the first applied payment. Later periods of underpayment for that payment period shall be from the day after the due date for the payment period to the date of the next applied payment or April 15 of the following year, whichever is earlier.

(c) To determine the interest for a payment period with more than one period of underpayment, interest shall be computed separately for each of the periods of underpayment using the number of days in each period of underpayment, the correct underpayment balance, and the appropriate interest rates.

History

  • Authority G.S. 105-163.15; 105-262
  • Eff. June 1, 1990
  • Amended Eff. May 1, 2006; June 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015.
17 NCAC 06D .0211 Farmers and Fishermen {#sec-17-ncac-06d-.0211 omnilex-key=us-nc-regs-official--title-17--17 NCAC 06D .0211}

History

  • Status: repealed
  • Authority G.S. 105-163.15; 105-163.18; 105-262
  • Eff. June 1, 1990
  • Repealed Eff. June 1, 1993.

Chapter 07 Sales and Use Tax

Subchapter A

17 NCAC 07A .0101 Location {#sec-17-ncac-07a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07A .0101}

History

  • Status: repealed
  • Authority G.S. 105-164.1 to 105-164.44; 105-463 to 105-474; S.L. 1967, c. 1096; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 07A .0102 General Purposes {#sec-17-ncac-07a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07A .0102}

History

  • Status: repealed
  • Authority G.S. 105-164.1 to 105-164.44; 105-463 to 105-474; S.L. 1967, c. 1096; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 07A .0103 Divisional Organization {#sec-17-ncac-07a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07A .0103}

History

  • Status: repealed
  • Authority G.S. 105-164.1 to 105-164.44; 105-463 to 105-474; S.L. 1967, c. 1096; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.

Subchapter B

17 NCAC 07B .0101 Imposition of and Liability for Collecting and Remitting Tax {#sec-17-ncac-07b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0101}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1992; October 1, 1991; October 1, 1990; May 1, 1990
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .0102 Definitions {#sec-17-ncac-07b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0102}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 15, 1980
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0103 Licenses Required {#sec-17-ncac-07b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0103}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 15, 1980
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0104 Registration and Returns {#sec-17-ncac-07b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0104}

(a) Certificate of Registration:

(1) Before a person engages in business as a retailer, wholesale merchant, or facilitator liable for sales or use tax, the person shall obtain a Certificate of Registration from the Department. A Certificate of Registration contains the sales and use tax account identification number (Account ID). There is no fee to obtain a Certificate of Registration.

(2) A person engaged in business that does not pay the required North Carolina sales or use tax on an item, as the term item is defined in G.S. 105-164.3, to a seller or facilitator at the time of purchase shall pay use tax in accordance with G.S. 105-164.6 on the purchase price of the item. A person required to pay use tax on its purchases shall register with the Department to obtain a Certificate of Registration.

(3) A person may apply for a Certificate of Registration by:

(A) Registering through the Department's website at www.ncdor.gov;

(B) Register online through the Streamlined Sales Tax Registration System (SSTRS) at https://www.streamlinedsalestax.org; or

(C) Calling the Department at telephone number 1-877-252-3052 to request a registration form, and submitting the completed registration by mail to the Department's mailing address set out in 17 NCAC 01A .0101.

(4) Information needed to obtain a Certificate of Registration includes the following:

(A) Ownership information, including North Carolina Secretary of State's business identification number, if applicable.

(B) Federal Employer Identification Number (FEIN) or Social Security Number for proprietorships.

(C) Legal business name, owner's name, physical and mailing address of the business, all trade names, and daytime telephone number.

(D) Responsible person demographics, if applicable, including name, title, Social Security Number, and home address.

(E) Date when sales or purchases will begin.

(F) Whether sales will be retail, wholesale, or both.

(G) Description of business.

(H) The types of items and services that will be sold by the business.

(I) Estimate of monthly sales tax.

(J) Type of accounting method that will be used whether cash or accrual.

(K) Months sales will be made, if seasonal.

(b) Returns:

(1) Returns General. -- G.S. 105-164.16 establishes the filing frequency and the content of sales and use tax returns. All sales and use tax returns may be obtained from the Department's website at www.ncdor.gov or by calling the Department at telephone number 1-877-252-3052, and shall contain the information required by 17 NCAC 01C .0622.

(2) Schedules. -- A person who files a paper sales and use tax return, that is liable for local county tax sourced to a taxing jurisdiction in this State other than the county where the business is located or in more than one county, shall attach Form E-536, Schedule of County Sales and Use Taxes, to the return listing the amount of tax due for each taxing jurisdiction.

(c) No Sales or Purchases By Business. -- A person required to file a sales and use tax return that has no sales or purchases during a reporting period shall file a return for that period and enter zero (0.00) as the total tax due on the return.

(d) Seasonal Business. -- A person that engages in business for six or fewer consecutive months in each year may register with the Department as a seasonal filer and indicate the months in which the person engages in business. A person that is registered as a seasonal filer is not required to file a return for an off-season reporting period in which the retailer did not engage in business.

(e) Wholesale Merchant. -- A person who engages exclusively in the business of making wholesale sales shall register with the Department, but is not required to file a return. A wholesale merchant that makes taxable sales or that makes purchases on which it owes use tax is not engaged exclusively in the business of making wholesale sales and shall file sales and use tax returns and pay the tax due.

(f) Use Tax:

(1) General. -- A business or individual that purchases an item sourced to this State, other than a boat or aircraft, shall accrue and remit the use tax due on the purchase price of the item in accordance with G.S. 105-164.6 when retailers, remote sellers, or facilitators do not collect the applicable tax on taxable transactions.

(2) Business Use Tax. -- A business shall report and remit use tax on a sales and use tax return.

(3) Individual Use Tax. An individual required to file a North Carolina individual income tax return, shall report the use tax liability of taxable items, other than a boat, an aircraft, and food subject to the two percent rate of tax, on the individual's income tax return. An individual not required to file a North Carolina individual income tax return shall report the use tax liability on taxable items, other than a boat or aircraft, on Form E-554, Consumer Use Tax Return. Form E-554 is due annually by the date set in G.S. 105-164.16.

(4) Form E-554 shall include the following information:

(A) name of filer, spouse's name, if applicable, address, and phone number;

(B) Social Security Number of filer, and Social Security Number of filer's spouse, if applicable;

(C) beginning and ending dates for the period the return is filed;

(D) total amount of purchases subject to use tax at each applicable tax rate, including purchases of food subject to the two percent food rate;

(E) total tax at each applicable tax rate;

(F) any credit for sales and use tax paid to another state;

(G) tax due before any penalty and interest;

(H) any penalty or interest due;

(I) total tax due; and

(J) signature, title, contact telephone number of filer, and date return is signed.

(5) Any individual who purchases food subject to the two percent food rate of sales and use tax shall report the tax on Form E-554, Consumer Use Tax Return.

(6) Any individual who purchases a boat or aircraft shall report the tax on Form E-555, Boat and Aircraft Use Tax Return.

(7) Form E-555 shall include the following information:

(A) name of filer, address, and telephone number;

(B) Social Security Number or Federal Employer Identification Number (FEIN) of filer;

(C) beginning and ending dates for the period the return is filed;

(D) boat registration or document number and total amount of purchase, if applicable;

(E) aircraft serial number and total amount of purchase, if applicable;

(F) total tax at each applicable tax rate;

(G) any credit for sales and use tax paid to another state;

(H) tax due before any penalty and interest;

(I) any penalty or interest due;

(J) total tax due; and

(K) signature, title, contact telephone number of filer, and date return is signed.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13B; 105-164.16; 105-164.29; 105-164.42C; 105-164.42K; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; August 1, 2002; July 1, 2000; July 1, 1999; August 1, 1998
  • October 1, 1993; October 1, 1991; October 1, 1990; April 1, 1986
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0105 Measure of Tax Due {#sec-17-ncac-07b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0105}

History

  • Status: expired
  • Authority G.S. 105-164.11; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; October 1, 1993; October 1, 1990
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .0106 Certificates of Exemption: Sales for Resale {#sec-17-ncac-07b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0106}

(a) For a person to purchase an item, as the term item is defined in G.S. 105-164.3, for resale exempt from sales and use tax pursuant to G.S. 105-164.13(5), the person shall provide each seller the information required by G.S. 105-164.28(a) on a paper certificate or electronically. The information required includes:

(1) the purchaser's name;

(2) the purchaser's address;

(3) the purchaser's certificate of registration number which shall be a North Carolina certificate of registration number, another state's sales and use tax registration number, or a Streamlined Sales Tax ID;

(4) the reason for the exemption;

(5) the type of business; and

(6) if submitted by paper, including fax, the purchaser's signature and date signed.

A purchaser shall retain in their records the certificates or electronic information submitted to sellers and an invoice or other statement of the purchase price of any items purchased.

(b) A seller's failure to keep records that establish a sale is exempt from sales and use tax subjects the seller to liability for the tax at the rates applicable to the retail sale of the item. To establish a sale is exempt from tax, sellers shall retain in their records the certificates or electronic information submitted by the purchaser, and records that identify the item purchased, the sales price of the item, and the purchaser of the item.

(c) A person that misuses a certificate of exemption, including information provided electronically for purposes of obtaining an exemption, is subject to penalties set out in G.S. 105-236. The penalty for misuse of an exemption certificate applies to each seller identified by the Department from which the person made a taxable purchase. The misuse of an exemption certificate is grounds for the Secretary to revoke a person's certificate of registration for sales and use taxes. Misuse occurs when a person makes a taxable purchase and furnishes the information described in Paragraph (a) of this Rule to a seller and the seller does not charge sales tax on the basis that the sale is a "wholesale sale" as defined in G.S. 105-164.3.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.22; 105-164.28; 105-164.29; 105-236; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; February 1, 1988; May 11, 1979
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0107 Records Required to Be Kept {#sec-17-ncac-07b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0107}

History

  • Status: repealed
  • Authority G.S. 105-164.22; 105-164.23; 105-164.25; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0108 Trade Discounts and Cash Discounts {#sec-17-ncac-07b-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0108}

(a) Trade and Bargaining Discounts. -- A trade discount is a reduction in the price a seller charges that is extended to a particular purchaser or group of purchasers without reservation at the time the sale is being negotiated. A bargaining discount is a reduction in the price a seller charges that is extended to a purchaser at the time the sale is being negotiated as a result of bargaining between the purchaser and the seller. The sales price of an item, as the term item is defined in G.S. 105-164.3, does not include a trade discount or bargaining discount that is not reimbursed by a third party.

(b) Cash and Terms Discounts. -- A cash or terms discount is a reduction in the price a seller charges that is extended to the purchaser for prompt payment of an invoice. The sales price of an item does not include a cash or terms discount that is not reimbursed by a third party.

(c) Trade-ins and Over-allowance. -- The amount of a trade-in, including an over-allowance, which is the difference between the trade-in amount and the actual cash value of the trade-in, taken by a purchaser as a credit or partial payment on the sale of an item is not a reduction in the sales price of the item. The trade-in is consideration given towards the purchase of the item. Any applicable sales or use tax shall be computed and paid on the sales price of the item without any deduction for a trade-in.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976.
  • Amended Eff. August 1, 2002
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0109 Application of Tax to Fish Bait {#sec-17-ncac-07b-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0109}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13B; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .0110 Charter Boat Operators {#sec-17-ncac-07b-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0110}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 3, 1984.
17 NCAC 07B .0111 Stamps, Coins, Etc. {#sec-17-ncac-07b-.0111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0111}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; March 1, 1984
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .0112 OCCASIONAL and ISOLATED SALES {#sec-17-ncac-07b-.0112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0112}

(a) An occasional and isolated sale occurs when the seller sells an item, as the term item is defined in G.S. 105-164.3, that is not of, or similar to, the type of item that the seller is engaged in the business of selling. For example, a person selling a personally owned bicycle is not making an occasional and isolated sale if the person operates a bicycle store. Occasional and isolated sales do not include sales of items by a facilitator liable for collecting and remitting tax on the sale.

(b) Household items. -- Owners making occasional and isolated sales of household items, on which the sales or use tax due was paid at the time of the initial purchase by the owner, are not required to collect and remit sales or use tax on the sale. For example, an individual making an occasional and isolated sale of a personally owned boat, is not required to collect and remit sales or use tax on the sale of the boat.

(c) Business items. -- Businesses making occasional and isolated sales of items owned by the business, upon which the sales or use tax due was paid at the time of the initial purchase by the business, are not required to collect and remit sales or use tax on the sale. For example, a manufacturer's occasional and isolated sale of its worn out, obsolete, or surplus machinery, accessories, and similar items is not subject to sales tax, as long as the manufacturer is not engaged in the business of making retail or wholesale sales of similar property.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0113 Auctioneers and Auction Sales {#sec-17-ncac-07b-.0113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0113}

(a) Auctioneers who buy or acquire tangible personal property by consignment or otherwise which they sell at retail on their own account shall collect and remit the tax due on such sales and must have a Certificate of Registration. This includes persons who operate auction barns or similar places of business where they regularly receive merchandise on a consignment or some other basis and sell such items at auction.

(b) Auctioneers are not liable for collecting and remitting sales tax when they sell tangible personal property for the owners strictly in the capacity of an auctioneer and charge or receive a percentage of the sales price or other fee as compensation for their services. In these type transactions, the auctioneer is acting as agent for the owner of the property. Examples of auction sales on which no sales tax is due are estate sales of household possessions and sales of farm machinery and equipment for a farmer going out of business when such sales are conducted at the property owner's home or farm.

(c) If a retail or wholesale business conducts an auction sale as, for example, when it is going out of business, it shall collect and remit sales tax on any retail sales of the inventory of goods which it held for resale. The tax base is the sales price of the item before deducting the compensation paid to the auctioneer. Sales of store fixtures and equipment held for use in operating the business are exempt from sales tax as occasional or isolated sales by someone not engaged in the business of selling that kind of property.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .0114 Blind Merchants {#sec-17-ncac-07b-.0114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0114}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0115 Research Services {#sec-17-ncac-07b-.0115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0115}

For purposes of G.S. 105-164.13, purchases of scientific or research equipment, or an attachment or repair part for scientific or research equipment, for use in performing research services are purchased for use, not resale.

History

  • Authority G.S. 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; April 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0116 Computer Software {#sec-17-ncac-07b-.0116 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0116}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; May 1, 1985; December 1, 1982; January 1, 1982
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .0117 Property Transfers Between Divisions {#sec-17-ncac-07b-.0117 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0117}

A business entity having divisions, both inside and outside of North Carolina, is liable for remitting the rates of sales and use tax on any purchases of items, as the term item is defined in G.S. 105-164.3, for use in North Carolina, including any property purchased outside North Carolina and imported into North Carolina for use in this State. An item received by the purchaser or on behalf of the purchaser in this State is subject to sales and use tax no matter that the item is designated for ultimate use outside this State. No tax is due on transfers of property by an out-of-state firm to its North Carolina divisions for their use if the property was originally purchased for use outside this State by the out-of-state firm and was, in fact, used by that firm outside this State for a substantial period of time of at least 12 months.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1997; October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0118 Change in Ownership {#sec-17-ncac-07b-.0118 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0118}

When a partnership dissolves and one or more of the former partners starts a new business on an individual basis, each new business must complete an application for registration. When a partnership or proprietorship is succeeded by a new business entity, the new entity must complete an application for registration.

History

  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; April 1, 1997
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .0119 Interest on Assessments {#sec-17-ncac-07b-.0119 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0119}

History

  • Status: repealed
  • Authority G.S. 105-164.16; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1982
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .0120 Transferee Liability {#sec-17-ncac-07b-.0120 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0120}

The Secretary of Revenue may not assert a transferee liability against the purchaser of a business for sales and use taxes incurred by anyone further removed along the chain of registration than the purchaser's immediate predecessor, unless the Department can trace its lien against specific property down through the ensuing chain of title.

History

  • Authority G.S. 105-164.38; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .0121 Bankrupt's Liability {#sec-17-ncac-07b-.0121 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0121}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 11 U.S.C. 532
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .0122 Coupons {#sec-17-ncac-07b-.0122 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0122}

(a) Sales of coupons and coupon booklets to advertising agencies, promoters and other users or consumers for use in advertising programs aimed at the promotion of sales by retail merchants are subject to sales or use tax. When coupons issued pursuant to such programs are subsequently taken by retail merchants from their customers in connection with sales of their products, the retail merchant shall charge and remit sales tax on the net amount charged for the products after deduction of any credit by reason of the coupons. Such coupons are considered to be for the purpose of advertising discounts or special sales prices, such as the sale of two items for the price of one item, and are not considered to be a part of the sales price upon which the sales tax is due.

(b) When retailers issue coupons relating to products they sell and later receive the coupons from customers in connection with sales of their products, the retailer shall charge and remit sales tax on the net amount charged for the products after deduction of any credit by reason of the coupons. Coupons issued by retailers are considered to be for the purpose of advertising discounts or reductions in the suggested sales price of products and are not considered to be a part of the sales price upon which sales tax is due.

(c) When manufacturers issue coupons relating to their products and the coupons are subsequently taken by retailers from their customers in connection with sales of the manufacturers' products, the retailer shall charge and remit sales tax on the total sales price of the products before deduction of any credit or issuance of any refund by reason of any coupons. Manufacturers' coupons taken by retailers from their customers constitute payment, or part payment, of the sales price of the property upon which sales tax is due. Any amounts paid by the manufacturer to the retailer for the value of the coupons or for handling them are not subject to sales tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. September 14, 1977
  • Amended Eff. October 1, 1993; June 1, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .0123 Commercial Fishermen – Certificate of Exemption {#sec-17-ncac-07b-.0123 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0123}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. July 5, 1980
  • Amended Eff. April 1, 2006; July 1, 2000; August 1, 1998; November 1, 1995; April 1, 1995; October 1, 1993; July 1, 1989
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .0124 Erroneous Information {#sec-17-ncac-07b-.0124 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0124}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. January 1, 1982
  • Amended Eff. October 1, 1993; October 1, 1990
  • Repealed Eff. July 1, 2000.
17 NCAC 07B .0125 Flea Markets {#sec-17-ncac-07b-.0125 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0125}

History

  • Status: repealed
  • Authority G.S. 105-164.3(1); 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1986
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. July 1, 2000.
17 NCAC 07B .0126 Holy Bibles {#sec-17-ncac-07b-.0126 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0126}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. October 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .0201 Tax on Manufacturing and Processing Machinery {#sec-17-ncac-07b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0201}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0202 Classification of Manufacturing Activities {#sec-17-ncac-07b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0202}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0203 Exempt Sales to Manufacturers {#sec-17-ncac-07b-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0203}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105.262
  • Eff. February 1, 1976
  • Amended Eff. May 11, 1979
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0204 Fuel {#sec-17-ncac-07b-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0204}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105.262
  • Eff. February 1, 1976
  • Amended Eff. May 11, 1979
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0205 Buildings and Structures {#sec-17-ncac-07b-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0205}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105.262
  • Eff. February 1, 1976
  • Amended Eff. May 11, 1979
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0206 Sales by Manufacturers {#sec-17-ncac-07b-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0206}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; July 1, 1999; August 1, 1998; October 1, 1993; March 1, 1993; August 1, 1988; November 1, 1982
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0207 Purchases by Manufacturers {#sec-17-ncac-07b-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0207}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; July 1, 1999; August 1, 1998; October 1, 1993; March 1, 1993; August 1, 1988; November 1, 1982
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0301 Mill Machinery {#sec-17-ncac-07b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0301}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; January 3, 1984
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0302 Items Not Mill Machinery {#sec-17-ncac-07b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0302}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; January 3, 1984
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0401 Specific Industries: Classifications {#sec-17-ncac-07b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0401}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0402 Furniture Factories {#sec-17-ncac-07b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0402}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0403 Bottling Plants {#sec-17-ncac-07b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0403}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0404 Electric Power Companies {#sec-17-ncac-07b-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0404}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0405 Mining and Quarrying {#sec-17-ncac-07b-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0405}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0406 Other Mills and Processors {#sec-17-ncac-07b-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0406}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0407 Dairies and Creameries {#sec-17-ncac-07b-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0407}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0501 In General {#sec-17-ncac-07b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0501}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .0502 Packaging Materials {#sec-17-ncac-07b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0502}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0503 Ingredients {#sec-17-ncac-07b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0503}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1982.
17 NCAC 07B .0601 In General {#sec-17-ncac-07b-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0601}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0602 Packaging Machinery {#sec-17-ncac-07b-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0602}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0603 Tape Dispensing Machines {#sec-17-ncac-07b-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0603}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0604 Strapping Machine {#sec-17-ncac-07b-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0604}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0605 Mixing Tanks {#sec-17-ncac-07b-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0605}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0606 Pollution Abatement Equipment {#sec-17-ncac-07b-.0606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0606}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0607 Gas Stacks {#sec-17-ncac-07b-.0607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0607}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0608 Printing Plates {#sec-17-ncac-07b-.0608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0608}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0609 Pollution Abatement Chemicals {#sec-17-ncac-07b-.0609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0609}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0610 Water Purification Equipment and Chemicals {#sec-17-ncac-07b-.0610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0610}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0611 Molds and Forms {#sec-17-ncac-07b-.0611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0611}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1982.
17 NCAC 07B .0612 Rags {#sec-17-ncac-07b-.0612 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0612}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1982.
17 NCAC 07B .0613 Chemicals for Boilers {#sec-17-ncac-07b-.0613 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0613}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0614 Identification and Instruction Tickets {#sec-17-ncac-07b-.0614 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0614}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0615 Insulation Materials: Manufacturers {#sec-17-ncac-07b-.0615 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0615}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0616 Sandblast Sand {#sec-17-ncac-07b-.0616 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0616}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0617 Lift Trucks {#sec-17-ncac-07b-.0617 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0617}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0618 Single Article Application: System {#sec-17-ncac-07b-.0618 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0618}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0619 Welding Rods {#sec-17-ncac-07b-.0619 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0619}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0620 Combustible Soot Removers {#sec-17-ncac-07b-.0620 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0620}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0621 Electric Light Bulbs {#sec-17-ncac-07b-.0621 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0621}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0622 Printing Presses {#sec-17-ncac-07b-.0622 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0622}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0623 Calcium Chloride and Salt {#sec-17-ncac-07b-.0623 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0623}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0624 Elevators {#sec-17-ncac-07b-.0624 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0624}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0625 Insulation Materials: Contractors {#sec-17-ncac-07b-.0625 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0625}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0626 Paper Stock {#sec-17-ncac-07b-.0626 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0626}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0627 Hang Tags and Labels {#sec-17-ncac-07b-.0627 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0627}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0628 Stock Control Cards {#sec-17-ncac-07b-.0628 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0628}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0629 Office Supplies: Stencils {#sec-17-ncac-07b-.0629 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0629}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0630 Scales {#sec-17-ncac-07b-.0630 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0630}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0631 Sewage Treatment Plants {#sec-17-ncac-07b-.0631 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0631}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0632 Grain Elevators {#sec-17-ncac-07b-.0632 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0632}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0633 Animals and Animal Cages {#sec-17-ncac-07b-.0633 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0633}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0634 Electric Power Drive {#sec-17-ncac-07b-.0634 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0634}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0701 In General {#sec-17-ncac-07b-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0701}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0702 Furniture Factories {#sec-17-ncac-07b-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0702}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0703 Bottling Plants {#sec-17-ncac-07b-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0703}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0704 Mining and Quarrying {#sec-17-ncac-07b-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0704}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0705 Textile Mills {#sec-17-ncac-07b-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0705}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0706 Sawmills {#sec-17-ncac-07b-.0706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0706}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0707 Concrete Manufacturers {#sec-17-ncac-07b-.0707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0707}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0708 Ice Manufacturers {#sec-17-ncac-07b-.0708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0708}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0709 Purification Plants {#sec-17-ncac-07b-.0709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0709}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0710 Food Processors {#sec-17-ncac-07b-.0710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0710}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0711 Modular Home Manufacturers {#sec-17-ncac-07b-.0711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0711}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0712 Monument Manufacturers {#sec-17-ncac-07b-.0712 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0712}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0713 Electroplating Industries {#sec-17-ncac-07b-.0713 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0713}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0714 Refractory Manufacturers {#sec-17-ncac-07b-.0714 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0714}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0715 Hatcheries {#sec-17-ncac-07b-.0715 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0715}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0716 State Agencies {#sec-17-ncac-07b-.0716 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0716}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977
  • Repealed Eff. July 1, 2006.
17 NCAC 07B .0801 Manufacturer's Warranty and Dealer's Warranty; Adjustments and Replacements {#sec-17-ncac-07b-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0801}

(a) Manufacturer's Warranty:

(1) Exempt Purchases. -- Purchases by a manufacturer of a replacement item, a repair part, or repair, maintenance, and installation services to maintain or repair tangible personal property or a motor vehicle pursuant to a manufacturer's warranty, as the term is defined in G.S. 105-164.13(62a), are exempt from sales and use tax if the manufacturer provides the seller a Certificate of Exemption or required data elements in accordance with 17 NCAC 07B .0106. This exemption also applies when the manufacturer contracts with a dealer or another person to make the repairs on behalf of the manufacturer pursuant to a manufacturer's warranty and that dealer or person purchases the replacement item, repair part, or repair, maintenance, and installation services.

(2) Tax Due On Repair Charges. -- If the manufacturer does not charge the purchaser of the property being repaired for the replacement item, repair parts, or any repair, maintenance, and installation services, no sales or use tax is due on the cost of the replacement item, parts, or services. If the manufacturer charges the purchaser of the property being repaired for the replacement item, repair parts, or any repair, maintenance, and installation services, sales and use tax is due on the sales price of the item, parts, or services.

(b) Dealer's Warranty:

(1) Exempt Purchases. -- Purchases by a dealer of a replacement item, a repair part, or repair, maintenance, and installation services to maintain or repair tangible personal property or a motor vehicle pursuant to a dealer's warranty, as the term is defined in G.S. 105-164.13(62a), are exempt from sales and use tax if the dealer provides the seller a Certificate of Exemption or required data elements in accordance with 17 NCAC 07B .0106. This exemption also applies when the dealer contracts with another person to make the repairs on behalf of the dealer pursuant to a dealer's warranty and that person purchases the replacement item, repair part, or repair, maintenance, and installation services.

(2) Tax Due On Repair Charges. -- If the dealer does not charge the purchaser of the property being repaired for the replacement item, repair parts, or any repair, maintenance, and installation services, no sales or use tax is due on the cost of the replacement item, parts, or services. If the dealer charges the purchaser of the property being repaired for the replacement item, repair parts, or any repair, maintenance, and installation services, sales and use tax is due on the sales price of the item, parts, or services.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0802 MADE TO ORDER AND INSTALLATION SALES: Generally {#sec-17-ncac-07b-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0802}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0803 cabinetmakers {#sec-17-ncac-07b-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0803}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0804 Fabricated Articles {#sec-17-ncac-07b-.0804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0804}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .0805 Sign Fabricating and Painting {#sec-17-ncac-07b-.0805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0805}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0806 repairs and alterations: generally {#sec-17-ncac-07b-.0806 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0806}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0807 clothing alterations {#sec-17-ncac-07b-.0807 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0807}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0808 reupholstering {#sec-17-ncac-07b-.0808 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0808}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0809 laminating services {#sec-17-ncac-07b-.0809 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0809}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0810 bullets and shells-reloading {#sec-17-ncac-07b-.0810 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0810}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0811 fire extinguishers: recharging {#sec-17-ncac-07b-.0811 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0811}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .0901 Advertising and Advertising Agencies {#sec-17-ncac-07b-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0901}

(a) Professional Services to Produce Advertising. -- Advertising agencies are engaged in the business of rendering professional services when they produce advertising, such as radio and television spots or newspaper, magazine, or billboard advertising, and contract on their own behalf with radio and television stations, newspaper or magazine publishers, outdoor advertising companies, or other media for time or space to televise, broadcast, publish, or otherwise display their advertising. For purposes of G.S. 105-164.4, charges by advertising agencies for furnishing such professional services are not subject to sales or use tax if the charges are separately stated on the invoice or similar billing document given to the purchaser at the time of sale. For purposes of this Rule, a professional service by an advertising agency is one that meets the following criteria:

(1) The agency selects or advises the client on the different kinds of advertising to be used.

(2) The agency is primarily responsible for developing the concept or design of the advertising.

(3) The agency produces or arranges for the production of the advertising.

(4) The agency places or arranges for the placement of the advertising on radio or television stations or in newspapers, magazines, or other media and the agency purchases time or space in the media to display the advertising instead of delivering it to the client for placement or distribution.

(b) Professional Services to Produce a Report. -- Advertising agencies are also engaged in the business of rendering professional services when they contract to do market research, consulting, statistical analysis, or other services that result only in a report of their findings to the client. For purposes of G.S. 105-164.4, charges by advertising agencies for furnishing such services are not subject to sales and use tax if the charges are separately stated on the invoice or similar billing document given to the purchaser at the time of sale.

(c) Retail Sales. -- Advertising agencies are retailers when they produce, cause to be produced, fabricate, purchase, or otherwise acquire items, as the term item is defined in G.S. 105-164.3, that they sell at retail for any use or purpose other than for resale. Items sold by advertising agencies include: catalogs, magazines, handbills, brochures, programs, pamphlets, or similar printed materials, signs, paintings, portraits, negatives, photographs, vinyl wraps, certain digital property, or taxable services. Advertising agencies making retail sales of items shall collect, report, and remit sales and use tax on the sales price of such items, pursuant to G.S. 105-164.4.

The sales price to which the tax applies is the total amount for which the item is sold including all charges for services rendered in the production, fabrication, manufacture, or delivery of the item, such as charges for creative time, commissions, supervision, research, transportation, installation, postage, telephone and electronic messages, copy, models' fees, stage props, printing, printing plates, film, positives, negatives, transparencies and color separations, even though the agency may separately state the charges on the invoice or similar billing document given to the purchaser at the time of sale.

(d) Retainer and Consultation Fees.

(1) Retainer. -- A retainer is generally collected in advance for future services to be rendered. Charges by advertising agencies to their clients for a retainer that is directly related to the purchase, acquisition, fabrication, or production and retail sale of taxable items are part of the sales price and are subject to sales and use tax, pursuant to G.S. 105-164.4, whether the retainer is separately stated on the customer's invoice or not. For purposes of G.S. 105-164.4, a retainer charged to clients is not subject to sales and use tax when it is solely in connection with the performance of professional services.

(2) Consultation Fees. -- Charges by advertising agencies to their clients for consultation fees directly related to the purchase, acquisition, fabrication, or production and retail sale of taxable items are a part of the sales price and are subject to sales and use tax, pursuant to G.S. 105-164.4, whether the consultation fees are separately stated on the customer's invoice or not. For purposes of G.S. 105-164.4, consultation fees charged to clients are not subject to sales and use tax when they are solely in connection with the performance of professional services.

(e) Purchases for Use in Rendering Professional Services. -- Advertising agencies are the users or consumers of items purchased by them for use in rendering professional services regardless of whether the items purchased are acquired in the name or account of the advertising agency or their client. Pursuant to G.S. 105-164.4, purchases by advertising agencies of film, printing plates, photographs, positives, negatives, transparencies, color separations, and similar items used in rendering professional services are subject to sales and use tax on the purchase price of the items without any deduction for the cost of the materials used, labor or service costs, transportation charges, or any expenses whatsoever. Advertising agencies that purchase taxable items sourced to this State from suppliers who do not charge and remit the applicable sales and use tax shall remit the use tax, pursuant to G.S. 105-164.6, due directly to the Department.

(f) Purchases for Resale. -- Pursuant to G.S. 105-164.13, purchases by advertising agencies of items for resale, or of paper, ink, and other tangible personal property, certain digital property, or services that become a part of tangible personal property or certain digital property sold by advertising agencies at retail or wholesale, are exempt from sales or use tax when the purchases are supported by a completed Certificate of Exemption in accordance with 17 NCAC 07B .0106. The term "part of tangible personal property or certain digital property" includes only those items that are incorporated into and become a part of property sold and does not include those items that are merely used or consumed in its production. Purchases by advertising agencies of items used or consumed in the production of items for sale are subject to sales and use tax, pursuant to G.S. 105-164.4. For example, a photograph, transparency, printing plate, positive, negative, or color separation does not become an ingredient or component part of property sold even though the image thereon is reproduced as a part of the property sold and the purchase of such items is subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-164.28A; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; December 1, 1984; May 11, 1979
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0902 Advertising Artists {#sec-17-ncac-07b-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0902}

(a) Sales by Advertising Artists. -- Advertising artists are retailers when they produce, cause to be produced, fabricate, purchase, or otherwise acquire items, as the term item is defined in G.S. 105-164.3, that they sell at retail for any use or purpose other than for resale. Items sold by advertising artists include catalogs, magazines, handbills, brochures, programs, pamphlets, or similar printed materials; other tangible personal property such as signs, paintings, portraits, negatives, photographs, vinyl wraps, certain digital property, or other tangible artistic creations. Pursuant to G.S. 105-164.4, advertising artists making retail sales of items to users or consumers shall collect, report, and remit sales and use tax on the sales price of such items.

The sales price to which the tax applies is the total amount for which the item is sold including all charges for services rendered in the production, fabrication, manufacture, installation, postage, telephone and electronic messages, copy, models' fees, stage props, printing, printing plates, film, positives, negatives, transparencies, and color separations, even though the artist may separately state the charges on the invoice or similar billing document given to the purchaser at the time of sale.

(b) Purchases for Use in Rendering Professional Services. -- Advertising artists are the users or consumers of the items purchased by them for use in rendering professional services, regardless of whether the items are acquired in the name or account of the artist or their client. Pursuant to G.S. 105-164.4, purchases by advertising artists of items used in rendering professional services are subject to sales and use tax on the purchase price of the item without any deduction for the cost of the material used, labor or service costs, transportation charges, or other expenses. Advertising artists that purchase taxable items sourced to this State from suppliers who do not charge and remit the applicable sales tax shall remit the use tax, pursuant to G.S. 105-164.6, due directly to the Department.

(c) Purchases for Resale. -- Pursuant to G.S. 105-164.13, purchases by advertising artists of items for resale that become a part of tangible personal property or certain digital property sold by the advertising artist at retail or wholesale are exempt from sales or use tax when the purchases are supported by a completed Certificate of Exemption in accordance with 17 NCAC 07B .0106. The term "part of tangible personal property or certain digital property" includes only those items that are incorporated into and become a part of property sold and does not include those items that are merely used or consumed in its production. Purchases by advertising artists of items used or consumed in the production of items for sale are subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .0903 Hang Tags {#sec-17-ncac-07b-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0903}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .0904 Public Relations Firms {#sec-17-ncac-07b-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .0904}

(a) Rendering Professional Services. -- For purposes of G.S. 105-164.4, charges by a public relations firm to plan and conduct a public relations program that requires it to conduct research, opinion polls and surveys, compile data, perform analysis, and present a written, oral, or electronic report of its findings to its client, are not subject to sales or use tax.

(b) Purchases in Rendering Professional Services. -- Purchases by a public relations firm shall be subject to sales and use tax, pursuant to G.S. 105-164.4, on the purchase price of any item, as the term item is defined in G.S. 105-164.3, sourced to this State, and purchased for use in rendering professional services or carrying out the goals or objectives of the plan or concept.

(c) Making Retail Sales. -- Pursuant to G.S. 105-164.4, retail sales by public relations firms of taxable items are subject to sales or use tax. Taxable items sold by public relations firms include tangible personal property and certain digital property produced, fabricated, purchased, or acquired by the public relations firm and sold to its client and delivered to the client or to others on behalf of its client. Taxable items sold by public relations firms also include repair, maintenance, and installation services. The sales price of an item includes fees charged for costs directly involved in the production of the item and charges specifically associated with the fabrication, manufacture, or delivery of the item, such as charges for commissions, supervision, research, transportation charges, postage, telephone and electronic messages, copying, models' fees, stage props, printing, printing plates, films, positives, negatives, transparencies, and color separations even though the firm may separately state such charges on the invoice, similar billing document, or in the firm's records.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. October 1, 1993
  • Amended Eff. April 1, 2006
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1001 Barber and Beautician Supplies {#sec-17-ncac-07b-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1001}

(a) Sales to barber and beauty shop operators of tools, furniture, fixtures, equipment, materials, health and beauty aids and any and all other supplies purchased for use in connection with the operation of their business are subject to the applicable statutory state and local sales or use tax. Barber and beauty shop supply houses and other businesses making sales of the above items to barber and beauty shop operators to be used or consumed in rendering personal services to their customers are liable for collecting and remitting the applicable statutory state and local sales or use tax to this Department on such sales.

(b) Barber and beauty shop operators who purchase hair tonics, cosmetics and other health and beauty aids for resale and who maintain an inventory and facilities for regularly and continuously making retail sales of such items to their customers shall register with this Department as retail merchants and are liable for collecting and remitting the applicable statutory state and local sales or use tax on such sales. Barber and beauty shop operators purchasing hair tonics, cosmetics and other health and beauty aids, some of which are regularly and continuously sold to their customers and some of which are used or consumed in rendering personal services to their customers, may purchase such items without payment of tax to barber and beauty shop supply houses and other suppliers by furnishing the suppliers with properly executed Streamlined Sales Tax Agreement Certificates of Exemption, Form E-595E. By executing the certificates, the barber and beauty shop operators assume responsibility for payment of tax directly to this department on the sales price of items sold to their customers and on the cost price of items used or consumed in rendering personal services to their customers. The above provisions do not apply to barber and beauty shop operators who make occasional or infrequent sales of hair tonics and other health and beauty aids from their stock of merchandise which was purchased to be used in rendering services to their customers. Receipts of barber and beauty shop operators derived from rendering personal services are not taxable.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .1002 Shoe repairmen {#sec-17-ncac-07b-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1002}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; February 1, 1988
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .1003 Watch: Clock and jewelry repairmen {#sec-17-ncac-07b-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1003}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; February 1, 1988
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .1101 Farm Machinery: Equipment: Services {#sec-17-ncac-07b-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1101}

(a) Sales of items, as the term item is defined in G.S. 105-164.3, to farmers or other persons are exempt from tax when all of the following requirements are met:

(1) the farmer or other person is a qualified or conditional farmer;

(2) the farmer or other person has a current exemption certificate number;

(3) the item is listed in G.S. 105-164.13E(a);

(4) the farmer or other person primarily uses the item in farming operations; and

(5) the seller complies with the certificate of exemption requirements in G.S. 105-164.28.

(b) Examples of farm machinery, attachment and repair parts for farm machinery, and lubricants applied to farm machinery that are exempt from sales and use tax, pursuant to G.S. 105-164.13E, when purchased by qualifying or conditional farmers and used primarily in farming operations include the following:

(1) tractors;

(2) plows;

(3) harrows;

(4) cultivators;

(5) mowers;

(6) planters;

(7) corn pickers and snappers;

(8) manure spreaders;

(9) manure loaders;

(10) harvester threshers;

(11) rotary tillers;

(12) fertilizer distributors;

(13) wind-rowers;

(14) forage blowers;

(15) stalk cutters;

(16) seeders;

(17) grain loaders;

(18) harvesters;

(19) cotton pickers;

(20) rotary hoes;

(21) corn and hay elevators;

(22) tobacco curers;

(23) tobacco flues;

(24) tobacco trucks or slides;

(25) wagons;

(26) non-highway trailers;

(27) mechanical rakes;

(28) balers;

(29) rod weeders;

(30) combines;

(31) tobacco transplanters;

(32) shredders for corn stalks;

(33) power loader lifts;

(34) platform carriers;

(35) portable insecticide sprayers;

(36) chainsaws;

(37) motor oils, greases, lubricants, and anti-freeze; and

(38) hydraulic fluids.

(c) Examples of commercially manufactured equipment, and parts and accessories for equipment, that are exempt from sales and use tax, pursuant to G.S. 105-164.13E, when used, placed, or installed in a commercially manufactured facility, enclosure, or structure for housing, raising, or feeding animals include:

(1) animal clippers and parts for animal clippers;

(2) cooling fans;

(3) egg cooling cabinets for housing, raising, or feeding poultry;

(4) feed mills;

(5) mechanical barn cleaners;

(6) scales; and

(7) silo unloaders.

(d) Examples of repair, maintenance, and installation services that are exempt from sales and use tax, pursuant to G.S. 105-164.13E, when purchased by a qualifying or conditional farmer include:

(1) Repair or maintenance of a tractor that is used primarily in farming operations.

(2) Repair of a roof for a chicken house used for housing, raising, or feeding chickens.

(3) Repair or maintenance for any of the items listed in Paragraph (b) of this Rule.

(4) Repair of a fence used for housing, raising, or feeding animals.

(e) Examples of items purchased by a qualifying or conditional farmer from a retailer that are subject to the sales or use tax, pursuant to G.S. 105-164.4, include:

(1) lawn mowers;

(2) snow plows;

(3) oil and fuel storage tanks, mobile or stationery, and their fittings;

(4) drainage tile;

(5) paint, cleaning compounds and brushes;

(6) snap bean graders;

(7) all-terrain vehicles not used primarily in farming operations;

(8) tools for maintaining machinery and equipment;

(9) sickle grinders;

(10) tobacco balers; and

(11) ventilators that are part of a building or structure that have no moving parts and are installed in tobacco barns, other than bulk tobacco barns.

(f) The items listed in Paragraphs (a), (b), and (c) or this Rule must be purchased in accordance with G.S. 105-164.13E and G.S. 105-164.28A in order to be exempt from sales and use tax; otherwise, the items purchased are subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13E; 105-164.28; 105-164.28A; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; April 1, 1995; July 1, 1994; October 1, 1993; June 1, 1992
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1102 Experimental Farms {#sec-17-ncac-07b-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1102}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1103 Tractors: Backhoes: Draglines {#sec-17-ncac-07b-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1103}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1104 Irrigation Equipment {#sec-17-ncac-07b-.1104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1104}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1105 Animal Clippers {#sec-17-ncac-07b-.1105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1105}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1106 Laying Cages {#sec-17-ncac-07b-.1106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1106}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. November 1, 1982; July 5, 1980
  • Repealed Eff, January 3, 1984.
17 NCAC 07B .1107 Egg Cleaning Detergent {#sec-17-ncac-07b-.1107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1107}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1108 Egg Cooling Cabinets {#sec-17-ncac-07b-.1108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1108}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1109 Feed Mills {#sec-17-ncac-07b-.1109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1109}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1110 Cooling Fans {#sec-17-ncac-07b-.1110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1110}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1111 Ventilators {#sec-17-ncac-07b-.1111 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1111}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1112 Silo Unloaders: Barn Cleaners {#sec-17-ncac-07b-.1112 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1112}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1113 Machinery Storage Equipment {#sec-17-ncac-07b-.1113 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1113}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; August 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .1114 Scales {#sec-17-ncac-07b-.1114 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1114}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1115 Snapbean Graders {#sec-17-ncac-07b-.1115 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1115}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1116 Liquid Fertilizer Applicators {#sec-17-ncac-07b-.1116 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1116}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1117 Mechanical Post Hole Diggers {#sec-17-ncac-07b-.1117 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1117}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1118 Sickle Grinders {#sec-17-ncac-07b-.1118 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1118}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1119 Tobacco Tying Machines {#sec-17-ncac-07b-.1119 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1119}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1120 Cotton Bags and Sheets {#sec-17-ncac-07b-.1120 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1120}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1121 Litter {#sec-17-ncac-07b-.1121 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1121}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. September 12, 1981.
17 NCAC 07B .1122 Right-of-Way Equipment {#sec-17-ncac-07b-.1122 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1122}

Sales of tractors and bush-cutting equipment to power companies, railroad companies, counties, cities, and contractors for use in cutting and maintaining rights-of-way are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43
  • Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .1123 Certain Sales to Commercial Animal Farmers {#sec-17-ncac-07b-.1123 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1123}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 1998; August 1, 1996; May 1, 1995; October 1, 1993
  • June 1, 1992; February 1, 1988
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .1201 TAxability of gross receipts {#sec-17-ncac-07b-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1201}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; August 1, 1988; July 1, 1984
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .1202 Supplies and Equipment for an Accommodation {#sec-17-ncac-07b-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1202}

For purposes of G.S. 105-164.13, a hotel, motel, inn, tourist camp, tourist cabin, or other accommodation provider making purchases of supplies, equipment, or fixtures including linens, bedding, bathroom supplies, cleaning supplies, and furniture are purchased for use and not resale, and the accommodation provider shall pay the sales or use tax on the supplies, equipment, or fixtures at the time of purchase, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1203 Single Family Cottages {#sec-17-ncac-07b-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1203}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. September 30, 1977
  • Repealed Eff. January 3, 1984.
17 NCAC 07B .1301 Out-of-State Deliveries {#sec-17-ncac-07b-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1301}

(a) To qualify for the exemption from sales or use tax on out-of-State deliveries set out in G.S. 105-164.13(33a), a retailer who delivers items, as the term item is defined in G.S. 105-164.3, to the purchaser at a point outside the State, or causes items to be delivered by a common carrier or the United States Postal Service to the purchaser at a point outside the State, shall maintain documentation substantiating the transportation and delivery to a point outside the State. Documentation substantiating the transportation and delivery to a point outside the State shall be any of the following:

(1) A waybill or bill of lading made out to the seller's order calling for delivery.

(2) An insurance or registry receipt issued by the United States Postal Service, or a postal service receipt.

(3) A trip sheet that is signed by the retailer's delivery agent, shows the signature and address of the person who received the delivered goods outside the State, and states the location and time of delivery.

(4) Retailer's records kept in the ordinary course of business substantiating that a sale of certain digital property is sourced to a location outside North Carolina.

(b) A retailer is liable for rates of sales or use tax due on the sale as though the delivery was made in this State if it does not maintain documentation substantiating the transportation and delivery of an item to a point outside the State.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1302 In-State Deliveries {#sec-17-ncac-07b-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1302}

Pursuant to G.S. 105-164.4, the sales price of items, as the term item is defined in G.S. 105-164.3, sold at retail that are delivered to a purchaser or the purchaser's agent in this State are subject to sales and use tax. Tax is due even if the purchaser or the purchaser's agent may subsequently transport, or employ someone else to transport the item out of this State.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; February 8, 1981
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1303 Gifts to Donees {#sec-17-ncac-07b-.1303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1303}

(a) A donee is a person that receives an item, as the term item is defined in G.S. 105-164.3, from a purchaser without charge. Pursuant to G.S. 105-164.4, retailers making sales of items sourced to this State shall collect and remit the sales and use tax due on the sales price of the item, even if the item is given away by the purchaser to a donee or delivered directly to a donee.

(b) Pursuant to G.S. 105-164.6, the purchaser of items used or consumed in this State is liable for use tax due on the purchase price of the items, even if the items are given away by the purchaser to a donee or delivered directly to a donee, unless the sales tax is paid to the retailer at the time of purchase.

(c) A retailer who, at the direction of a buyer, delivers property to the purchaser's donee at a point outside the State shall maintain proof of delivery in accordance with 17 NCAC 07B .1301.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; July 18, 2002; July 1, 1999; October 1, 1993; October 1, 1991; March 1, 1984; January 3, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1304 Machinery Entering State {#sec-17-ncac-07b-.1304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1304}

When a North Carolina vendor sells tangible personal property and installs same on machinery or other property brought into this state for the purpose of having the property installed thereon and the North Carolina vendor delivers the property to the vendee at a point outside this state, the sale is consummated outside this state and is exempt from this state's tax.

History

  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .1305 Foreign Commerce: Purchases for Export {#sec-17-ncac-07b-.1305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1305}

(a) Tangible personal property purchased for export and exempt from sales or use tax pursuant to G.S. 105-164.13(33) will lose its exemption if:

(1) the purchaser of the tangible personal property fails to submit Form E-599C, Purchaser's Affidavit of Export, to the seller and comply with the terms and conditions listed on the form; and

(2) the tangible personal property is not exported within 90 days of purchase.

(b) Form E-599C requires the following information:

(1) name of vendor;

(2) address of vendor;

(3) name of affiant;

(4) title of affiant, if applicable;

(5) name of vendee;

(6) address of vendee;

(7) name of foreign country;

(8) identification of property purchased;

(9) signature of affiant; and

(10) signature, date, seal, and commission expiration date of Notary Public.

(c) A separate Form E-599C, Purchaser's Affidavit of Export, is required for each transaction.

(d) This exemption from sales and use tax does not extend to property acquired for personal use or consumption by the purchaser, including gifts.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1401 prescription drugs {#sec-17-ncac-07b-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1401}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; October 1, 1993; May 1, 1990; August 1, 1988
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .1402 Medicines: Sales to Physicians {#sec-17-ncac-07b-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1402}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. July 1, 2000.
17 NCAC 07B .1403 Nonprescription Medicines and Drugs {#sec-17-ncac-07b-.1403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1403}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; August 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .1404 Medical Supplies, Instruments, and Equipment {#sec-17-ncac-07b-.1404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1404}

Pursuant to G.S. 105-164.4, sales to physicians, dentists, hospitals, or other consumers of medical supplies, medical instruments, medical equipment, and laboratory equipment used to diagnose, prevent, treat, or cure disease are subject to sales and use tax. For purposes of G.S. 105-164.13, these items are not purchased for resale or pursuant to a prescription. Examples of medical supplies, instruments, and equipment subject to sales and use tax include the following:

(1) adhesive tape;

(2) alcohol;

(3) bandages;

(4) battery chargers;

(5) bed pans;

(6) betadine solution;

(7) blood glucose monitors;

(8) blood glucose test/reagent strips;

(9) blood or urine control strips;

(10) breathing circuits;

(11) carbon dioxide (CO2) saturation monitors and accessories;

(12) cold packs and hot packs;

(13) collection bags;

(14) cotton;

(15) crutch and cane holders;

(16) cylinder tank carriers;

(17) denture adhesive;

(18) dial-a-does insulin delivery devices;

(19) dressings;

(20) exam and surgical gloves;

(21) gauze;

(22) glucose for insulin reactions;

(23) incontinence pads, sheets, and liners;

(24) intravenous (IV) hangers;

(25) knives;

(26) lancets;

(27) lubricants;

(28) microscopes;

(29) mouthpieces;

(30) needles and syringes;

(31) non-corrective eye lenses;

(32) ostomy barrier wipes and powders;

(33) ostomy cleansers, deodorants, and adhesive removers;

(34) peak flow meters;

(35) percussors;

(36) pulse oximeters;

(37) rollabout chairs;

(38) soap;

(39) scissors;

(40) sterile water;

(41) tissues;

(42) trachael suction catheters;

(43) tracheostomy care kits;

(44) tracheostomy cleaning brushes;

(45) tracheostomy masks and collars;

(46) tubing, sold by the linear foot or otherwise;

(47) urinals;

(48) urine test or reagent strips or tablets; or

(49) x-ray machines.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; August 1, 1998; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1405 Insulin {#sec-17-ncac-07b-.1405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1405}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .1406 Blood Products: Body Tissue {#sec-17-ncac-07b-.1406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1406}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-262; 105-264; 130A-410
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1989; September 14, 1977
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1501 Finance Companies {#sec-17-ncac-07b-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1501}

(a) If a finance company maintains a regular place of business wherein repossessed tangible personal property is sold or placed on display for sale as an adjunct to the principal business of the finance company, such finance company must register with the department and collect and remit the applicable state and local tax on its sales.

(b) If a finance company, as an incident only of its finance business, has occasion, from time to time, to repossess articles of tangible personal property upon which payments have become delinquent and sells such tangible personal property either at public auction or at private sale, such sales shall be deemed occasional sales and are not subject to the tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1992; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .1502 Finance and Carrying Charges {#sec-17-ncac-07b-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1502}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .1601 Sales to or by Nonprofit Entities {#sec-17-ncac-07b-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1601}

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980
  • RRC objection January 31, 2024 and rule returned to agency on February 1, 2024.
17 NCAC 07B .1602 Refunds to Nonprofit Entities {#sec-17-ncac-07b-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1602}

(a) Eligibility. -- A nonprofit entity listed in G.S. 105-164.14(b) may file Form E-585, Nonprofit and Governmental Entity Claim for Refund State, County and Transit Sales and Use Taxes, to obtain a refund of sales and use tax paid by it on the following purchases when used in carrying on the work of the nonprofit entity:

(1) Direct purchases of an item, as the term item is defined in G.S. 105-164.3, including reimbursement by the nonprofit entity for purchases by an authorized person of tangible personal property and services on behalf of the nonprofit entity. For purposes of this Rule, an authorized person is a person designated by a nonprofit entity, within its records, to purchase tangible personal property and services on behalf of the nonprofit entity.

(2) Indirect purchases of building materials, supplies, fixtures, and equipment that become part of or are annexed to any building or structure the entity owns or leases, and is being erected, altered, or repaired for use by the entity in carrying on its nonprofit activities.

A claim for refund applies to sales and use tax paid during the period for which the claim for refund is filed. Taxes for which a refund is allowed under G.S. 105-164.14(b) are not an overpayment of tax and do not accrue interest.

(b) Form E-585, requires the following information:

(1) name and address of entity requesting the refund;

(2) Federal Employer Identification Number;

(3) account number;

(4) refund period beginning and ending dates;

(5) contact person name and telephone number;

(6) designation as either a nonprofit entity or governmental entity;

(7) National Taxonomy of Exempt Entities (NTEE) number for nonprofit entities;

(8) name of taxing county if taxes were paid in only one county. Where more than one county's sales and use tax has been paid, attach Form E-536E, Schedule of County Sales and Use Taxes for Claims for Refund, and show the amount paid for each county's applicable local and transit rates of tax.

(9) total purchases of items for use on which State, food, county and transit sales or use tax was paid directly to the retailer;

(10) amount of sales and use tax paid directly to retailers on purchases;

(11) amount of sales and use tax paid indirectly to retailers on purchases;

(12) amount of use tax paid directly to the Department on purchases;

(13) total tax paid;

(14) total refund amount requested;

(15) allocation of food, county and transit tax amounts; and

(16) signature of person authorized to legally bind entity and date form signed.

(c) Records -- A claim for refund shall be supported by documentation showing the amount of sales and use tax paid. Records shall be maintained by the nonprofit entity on a county-by-county basis to identify local and transit sales and use tax paid by the nonprofit entity. A claim for refund shall be denied if a nonprofit entity fails to produce documentation supporting a direct or indirect purchase upon request by the Department.

(d) Documentation for Direct Purchases. -- Documentation to substantiate sales or use tax paid directly to a retailer or the Department is an invoice or copy of an invoice that identifies the item purchased, the date of the purchase, the purchase price of the item, the amount of sales or use tax paid, and a record reflecting the date of payment. Documentation to substantiate an authorized person is designated to make purchases on behalf of the nonprofit entity shall include the name and address of the designee and the effective date of the designation.

(e) Documentation for Indirect Purchases. -- Documentation to substantiate sales or use tax paid indirectly on purchases of building materials, supplies, fixtures, and equipment by the nonprofits' real property contractor or other person, is a certified statement from the real property contractor or other person that purchased the items.

(1) The certified statement shall include the following information:

(A) the date the item was purchased;

(B) the type of item purchased;

(C) the name of the retailer or other person from whom the item was purchased;

(D) the invoice or order reference number of the purchase;

(E) the purchase price of the item;

(F) the amount of sales or use tax paid to this State with the applicable local and transit rates of tax shown separately from the State rate of tax.

(G) the project for which the item was used;

(H) if the item was purchased in this State, the county in North Carolina in which the item was delivered and a copy of the sales invoice;

(I) if the item was not purchased in this State, the county in North Carolina in which the item was used; and

(J) the signature of the real property contractor or corporate officer or employee of the real property contractor who is authorized to provide the information.

(2) In the event the real property contractor or other person makes several purchases from the same retailer, the certified statement shall indicate the invoice numbers, the inclusive dates of the invoices, the total amount of the invoices, and the general State, and applicable local and transit rates of sales or use tax paid.

(3) If items are withdrawn from a real property contractor or other person's warehouse stock, the certified statement shall include the purchase price of the items and the amount of the general State, and applicable local and transit rates of sales and use tax paid.

(4) A real property contractor or other person shall not include in its certified statement sales or use tax paid on items purchased and used to fulfill the real property contract that did not become part of or annexed to the building constructed. Examples of items that shall not to be included in the certified statement are scaffolding, forms for concrete, fuel to operate machinery and equipment, tools, equipment repair parts, and equipment rentals.

(f) Taxes Not Eligible for Refund. -- The refund provisions of this Rule do not apply when a non-profit entity listed in G.S. 105-164.14(b), reimburses a personal expense of an employee. This includes purchases paid for by the employee of food, lodging, or other personal taxable travel expenses, including any sales and use tax incurred. The refund provisions of this Rule do not apply to the following taxes:

(1) Sales or use tax remitted on taxable sales.

(2) Sales or use tax paid on the purchase of "alcoholic beverages" as defined in G.S. 18B-101.

(3) Sales or use tax paid on electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan.

(4) Local occupancy taxes paid to certain counties and cities in this State.

(5) Local prepared food and beverage taxes paid to various local governments in this State.

(6) Highway use tax or alternate highway use tax paid on the purchase, vehicle subscription, lease, or rental of motor vehicles.

(7) White goods disposal tax paid on purchases of new white goods.

(8) Scrap tire disposal tax paid on purchases of new tires.

(9) Dry-cleaning solvent tax paid on dry-cleaning solvent purchased by a dry cleaning facility.

(10) Solid waste disposal tax.

(11) 911 service charge for prepaid wireless telecommunications service.

(12) Other states' sales or use taxes paid to those states.

(g) The provisions of G.S. 105-164.14(b) and this Rule apply to out-of-state nonprofit entities to the extent the out-of-state nonprofit entity pays North Carolina sales or use tax on purchases for use in carrying on the entities nonprofit activities, whether those activities occur in or outside this State.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.14; 105-241.7; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; July 1, 2000; July 1, 1999; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; March 1, 1993; June 1, 1992; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1603 Parents and Teachers Associations {#sec-17-ncac-07b-.1603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1603}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1604 Contractor's Tools {#sec-17-ncac-07b-.1604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1604}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1605 Clubs: Associations: Etc. {#sec-17-ncac-07b-.1605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1605}

History

  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1982; July 5, 1980
  • RRC objection January 31, 2024 and rule returned to agency on February 1, 2024.
17 NCAC 07B .1701 Governmental Sales and Purchases {#sec-17-ncac-07b-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1701}

(a) Sales to and Purchases by Governmental Entities. -- With the exception of electricity, telecommunications service, and ancillary service, sales to North Carolina State agencies are exempt from State and local sales or use tax if all of the conditions set out in G.S. 105-164.13(52) are met. This exemption does not apply to sales of items, as the term item is defined in G.S. 105-164.3, to a person, including a real property contractor, for use in the performance of a contract with State agencies or to sales of items to employees of State agencies. Pursuant to G.S. 105-164.4, sales to counties, cities, and other political subdivisions are subject to sales and use tax.

(b) Taxable Sales by Governmental Entities. -- A governmental entity, including a State agency that sells items at retail is a retailer. A governmental entity that is a retailer shall register with the Department, in accordance with 17 NCAC 07B .0104, and report, collect, and remit sales and use tax due on retail sales. The annual refund for certain governmental entities, as provided by G.S. 105-164.14(c), does not apply to the tax due on retail sales made by a governmental entity. Governmental entities registered with the Department may purchase items for resale without paying sales tax to the seller by providing a completed Certificate of Exemption in accordance with 17 NCAC 07B .0106.

(c) Sales to the North Carolina Department of Transportation. – Sales of items to the Department of Transportation are exempt from State, local, and transit rates of sales and use tax, pursuant to G.S. 105-164.13(40). This exemption does not apply to sales of items to a person, including a real property contractor, for use in the performance of a contract with the Department of Transportation or to sales of items to an employee of the Department of Transportation.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; February 1, 1987
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1702 Refunds to Counties, Cities, and Other Governmental Entities {#sec-17-ncac-07b-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1702}

(a) Eligibility. -- A governmental entity listed in G.S. 105-164.14(c) may file Form E-585, Nonprofit and Governmental Entity Claim for Refund for State, County and Transit Sales and Use Taxes, to obtain a refund of sales and use tax paid by it on the following purchases:

(1) Direct purchases of items, as the term item is defined in G.S. 105-164.3.

(2) Indirect purchases of building materials, supplies, fixtures, and equipment that become part of or are annexed to any building or structure the entity owns or leases, and is being erected, altered, or repaired for use by the entity.

A claim for refund applies to sales and use tax paid during the period for which the claim for refund is filed. Taxes for which a refund is allowed under G.S. 105-164.14(c) are not an overpayment of tax and do not accrue interest.

(b) Claims for refund by governmental entities shall be filed on Form E-585, and requires all the information set out in 17 NCAC 07B .1602(b).

(c) Records. -- A claim for refund shall be supported by documentation showing the amount of sales and use tax paid. Records shall be maintained by the governmental entity on a county-by-county basis to identify local and transit sales and use tax paid by the governmental entity. Local tax rates by county, including any transit tax can be found on the Department's website at www.ncdor.gov.

(d) Documentation for Direct Purchases. -- Documentation to substantiate sales or use tax paid directly to a retailer or the Department is an invoice or copy of an invoice that identifies the item purchased, the date of the purchase, the purchase price of the item, the amount of sales or use tax paid, and a record reflecting the date of payment.

(e) Documentation for Indirect Purchases by a Real Property Contractor or Other Person. -- Documentation to substantiate sales or use tax paid indirectly on purchases of building materials, supplies, fixtures, and equipment by the governmental entity's real property contractor or other person, is a certified statement from the real property contractor or other person that purchased the items.

(1) A certified statement shall contain the information set out in G.S. 105-164.14(e)(1) through (6).

(2) If the item was purchased in this State, the person shall attach a copy of the sales invoice.

(3) In the event the real property contractor or other person makes several purchases from the same retailer, the certified statement shall indicate the invoice numbers, the inclusive dates of the invoices, the total amount of the invoices, and the sales or use tax paid.

(4) If items are withdrawn from a real property contractor or other person's warehouse stock, the certified statement shall include the purchase price of the items and the amount of the sales or use tax paid.

(5) A real property contractor or other person shall not include in its certified statement sales or use tax paid on items purchased and used to fulfill the real property contract that did not become part of or annexed to the building constructed. Examples of items that shall not be included in the certified statement are scaffolding, forms of concrete, fuel to operate machinery and equipment, tools, equipment repair parts, temporary fencing/netting, and equipment rentals.

(f) Taxes not Eligible for Refund – The refund provisions of this Rule do not apply to the following taxes:

(1) Sales or use tax remitted on taxable sales made by the governmental entity.

(2) Sales or use tax paid on the purchase of "alcoholic beverages" as defined in G.S. 18B-101.

(3) Sales or use tax paid on electricity, telecommunications service, ancillary service, piped natural gas, video programming, or a prepaid meal plan.

(4) Local occupancy taxes paid to certain counties and cities in this State.

(5) Local prepared food and beverage taxes paid to various local governments in this State.

(6) Highway use tax or alternate highway use tax paid on the purchase, vehicle subscription, lease, or rental of motor vehicles.

(7) White goods disposal tax paid on purchases of new white goods.

(8) Scrap tire disposal tax paid on purchases of new tires.

(9) Dry-cleaning solvent tax paid on dry-cleaning solvent purchased by a dry cleaning facility.

(10) Solid waste disposal tax.

(11) 911 service charge for prepaid wireless telecommunications service.

(12) Other states' sales or use taxes paid to those states.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.14; 105-241.7; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; February 1, 1997
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1703 Sales to State {#sec-17-ncac-07b-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1703}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; July 5, 1980
  • Repealed Eff. August 1, 1998.
17 NCAC 07B .1704 Governmental Entities Not Eligible for Refunds {#sec-17-ncac-07b-.1704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1704}

G.S. 105-164.14(c) lists the governmental entities eligible for annual refunds of sales and use tax paid on certain direct purchases. A governmental entity not listed in that subsection is not eligible for an annual refund. The governmental entities that are not eligible for an annual refund include the following:

(1) An alcoholic beverage control board.

(2) A community college established under G.S. 115D.

(3) A drainage district.

(4) A housing authority.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1705 Housing Authorities {#sec-17-ncac-07b-.1705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1705}

Sales of items, as the term item is defined in G.S. 105-164.3, to housing authorities created and existing under Chapter 157 of the North Carolina General Statutes for use in carrying on their activities are subject to the statutory rates of sales and use tax pursuant to G.S. 105-164.4, and such housing authorities are not entitled to refunds under the provisions of G.S. 105-164.14.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; August 1, 1988; March 1, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1706 Prison Concession Stands {#sec-17-ncac-07b-.1706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1706}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. October 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .1801 Sales to and Purchases by Hospitals and Similar Institutions {#sec-17-ncac-07b-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1801}

(a) General. -- Hospitals and similar institutions are primarily engaged in rendering services and are the consumers of all items, as the term item is defined in G.S. 105-164.3, they purchase for use in connection with the operation of the hospital or similar institutions. Pursuant to G.S. 105-164.4, hospitals and similar institutions purchasing items for use, such as linens, soap, toilet paper, facial tissues, and other supplies, shall pay sales or use tax due on the purchase of the items. For purposes of this Rule, similar institutions include nursing homes, ambulatory surgical facilities, psychiatric hospitals, chemical dependency facilities, and other institutions primarily engaged in providing a health service, as the term is defined in G.S. 131E-176(9a).

(b) Purchases of Drugs for Use. -- Hospitals and similar institutions are the consumers of drugs and over-the-counter drugs used in administering treatment to patients. Purchases of drugs and over-the-counter drugs by hospitals or similar institutions are subject to sales or use tax.

(c) Purchases and Sales of –Food:

(1) Hospitals and similar institutions are the consumers of food they purchase to furnish meals to patients. Pursuant to G.S. 105-164.4 and G.S. 105-467, purchases of food used to furnish meals to patients by hospitals and similar institutions are subject to sales and use tax.

(2) Hospitals and similar institutions that make sales of food to guests, visitors, employees, staff, students, patients when the sale of food is not part of their health care services, or other persons shall register with the Department, in accordance with 17 NCAC 07B .0104, and collect and remit the sales and use tax due on the sales.

(3) If food purchased by a hospital or similar institution for use in furnishing meals to patients cannot be distinguished from the food purchased for resale to other persons, the hospital or similar institution may purchase all the food exempt from sales or use tax, pursuant to G.S. 105-164.13(5), under a certificate of exemption, in accordance with 17 NCAC 07B .0106. A hospital or similar institution that purchases food under a certificate of exemption assumes liability for payment of sales or use tax due on the purchase price of food used in furnishing meals to its patients.

(d) Gift Shops and Other Retail Sales. -- A hospital or similar institution that operates a gift shop or other business making retail sales shall register with the Department and collect and remit the sales and use tax due on its retail sales. The tax due shall be computed on the sales price or purchase price of the item sold. If, at the time of sale, a hospital or similar institution cannot distinguish whether an item will be used or resold, the hospital or similar institution may purchase the item exempt from sales and use tax, pursuant to G.S. 105-164.13(5), under a certificate of exemption. A hospital or similar institution that purchases an item under a certificate of exemption which is subsequently used by the hospital, including items used to provide services to patients, must pay the sales or use tax due on the purchase price of the item.

(e) Use of a Certificate of Exemption. -- Except as provided by Paragraphs (c) and (d) of this Rule, a Certificate of Exemption may not be used by hospitals or similar institutions when making taxable purchases of items for use or consumption. The sales or use tax due on taxable purchases from retailers that collect North Carolina sales or use tax shall be paid to the retailer. Pursuant to G.S. 105-164.6, hospitals and similar institutions that make taxable purchases from suppliers that do not collect and remit North Carolina sales tax shall register with the Department and remit the tax due on the purchase price of items purchased for use or consumption.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; July 1, 1989
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1802 Refunds to Hospitals and Similar Medical Facilities {#sec-17-ncac-07b-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1802}

History

  • Status: expired
  • Authority G.S. 105-164.14; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; May 1, 1985
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1803 Oxygen Equipment {#sec-17-ncac-07b-.1803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1803}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .1804 Oxygen {#sec-17-ncac-07b-.1804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1804}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1805 Hospital Supplies {#sec-17-ncac-07b-.1805 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1805}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .1901 Tire Recapping Materials {#sec-17-ncac-07b-.1901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1901}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .1902 Secondhand Tires {#sec-17-ncac-07b-.1902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1902}

Sales to users or consumers of secondhand tires that have been recapped or retreaded are subject to sales or use tax on the full sales price without any deduction whatever on account of any trade-in credit or allowance. Sales to users or consumers of unrecapped or unretreaded secondhand tires are also subject to sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .1903 Tire Repair Materials {#sec-17-ncac-07b-.1903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1903}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .1904 sales by tire recappers {#sec-17-ncac-07b-.1904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1904}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .1905 Tire Retreaders {#sec-17-ncac-07b-.1905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1905}

(a) Sales by Tire Retreaders:

(1) Sales of Retreaded Tires. – Pursuant to G.S. 105-164.4, the sales price of a retreaded tire is subject to sales and use tax on the sales price of the retreaded tire, without any deduction for any trade-in credit or allowance.

(2) Tire Retreading Services. – Pursuant to G.S. 105-164.4, the gross receipts derived from tire retreading services are subject to sales and use tax, without any deduction for any trade-in credit or allowance.

(3) Sales of Other Parts or Services. -- The sales price of other items sold by a tire retreader including shoes, valves, dust caps, and repair, maintenance, and installation services are subject to sales and use tax, pursuant to G.S. 105-164.4.

(b) Purchases by Tire Retreaders:

(1) Purchases of Ingredient or Component Parts. – Pursuant to G.S. 105-164.13, a tire retreader may purchase exempt from sales and use tax tangible personal property that enters into or becomes an ingredient or component part of retreaded tires that are resold. Such items may include camelback or other rubber products, cement and rubber solvent, cord fabric, wheel weights, and other similar items.

(2) Purchases of Mill Machinery or Mill Machinery Parts or Accessories. -- Purchases by tire retreaders of mill machinery, or mill machinery parts or accessories used primarily in the "production" phase of the retreading process are exempt from sales and use tax, pursuant to G.S. 105-164.13(5e). For purposes of this Rule, "Production" as a phase of industrial or manufacturing operations shall mean all steps performed in processing and refining rooms, and in other quarters and departments of a plant, where conditioning, treating, or other operations are done on ingredient materials as an actual routine on the assembly or processing line turning out a finished product of manufacture for sale. The "Production" phase also includes the following:

(A) The movement of raw materials or ingredients from an inventory or a stockpile located on the premises of the manufacturing facility to the assembly or processing line.

(B) The movement of goods in process along the assembly or processing line.

(C) The movement of manufactured products from the assembly or processing line into shipping or storage areas and yards located on the premises of the manufacturing facility.

(D) The work of experimentation and research performed on the manufactured products.

"Production" does not include any activity connected with the movement of raw materials or ingredients into inventory nor does it include "distribution" which is any activity connected with the movement of manufactured products within storage warehouses, shipping rooms, and other such finished product storage areas and the removal of such products therefrom for sale or shipment, or "administration" which is any administrative work of offices, promotion of sales, and collection of accounts.

(c) The following items when sold to tire retreaders for use primarily in the retreading process are considered to be mill machinery or mill machinery parts or accessories exempt from sales and use tax, pursuant to G.S. 105-164.13(5e). This is not an all-inclusive list:

(1) Air compressors.

(2) Bagging and debagging equipment.

(3) Boilers.

(4) Buffing discs.

(5) Buffing equipment.

(6) Buffing rasps.

(7) Casing balancers and balancing casings to be retreaded.

(8) Crayons for marking tires.

(9) Curing tubes and rims.

(10) Dust collectors.

(11) Inspection spreaders used to inspect casings being retreaded.

(12) Knives, stitchers, rollers, shears, awls, and splicing tools used to perform work on the ingredient material or the manufactured product.

(13) Matrix loaders.

(14) Mold cleaners.

(15) Mold lube.

(16) Molds and matrices.

(17) Pre-condensing tanks for air lines used for applying cement, dusting buffed casings, and inflating curing tubes.

(18) Rasp teeth.

(19) Spinners used for applying cement used on casings being retreaded.

(20) Sprayers.

(21) Steam traps and valves used in steam lines for curing molds.

(22) Thermometers, pyrometers, and durometers used in testing mold heat and cure hardness of the rubber used in the retreading process.

(23) Tire handling equipment used between the beginning and ending steps for the retreading process.

(24) Tire trimmers.

(25) Tread builders used to apply tread rubber to casings being retreaded.

(26) Wire brushes.

(d) Purchases of items used or consumed. -- Purchases by tire retreaders of items used or consumed by them are subject to sales and use tax, pursuant to G.S. 105-164.4. The following are examples of items used or consumed by tire retreaders that are subject to sales or use tax. This is not an all-inclusive list:

(1) Administrative equipment such as office supplies, file cabinets, and other office equipment.

(2) Advertising materials.

(3) Balancing machinery used after the retreading process is completed.

(4) Cleaning compounds for janitorial and sanitary purposes.

(5) Equipment used to remove tires from the rim before the retreading process begins.

(6) Gloves.

(7) Inspection bags.

(8) Motor vehicle jacks.

(9) Tire tools not used between the beginning and end of the retreading process.

(10) Uniforms for employees.

(e) Purchases of Other Items for Resale. -- Tire retreaders making purchases of items for resale may purchase such items exempt from sales and use tax, pursuant to G.S. 105-164.13(5), and when purchased in accordance with 17 NCAC 07B .0106.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; July 1, 1999; October 1, 1993; June 1, 1992; October 1, 1991; May 1, 1985
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .1906 Scrap Tire Disposal Fee {#sec-17-ncac-07b-.1906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1906}

History

  • Status: repealed
  • Authority G. S. 105-262; 105-264; 130A-309.55; 130A-309.56
  • Eff. October 1, 1990
  • Amended Eff. June 1, 1992
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .1907 Scrap Tire Disposal Tax {#sec-17-ncac-07b-.1907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .1907}

(a) The scrap tire disposal tax established in G.S. 105-187.16 applies to the sale or purchase of new tires including new tires for motor vehicles, aircraft, construction equipment, maintenance and industrial equipment, and implements of husbandry, farm tractors, special mobile equipment as defined in G.S. 105-164.3, or vehicles designed primarily for use in non-highway work.

(b) Lessors of vehicles shall pay the scrap tire disposal tax to the retailer or wholesale merchant when they purchase a new tire.

(c) Lessors of tires shall pay the scrap tire disposal tax to the retailer or wholesale merchant when they purchase a new tire. The receipts from the lease or rental of tires are not subject to the scrap tire disposal tax but are subject to the sales or use tax, pursuant to G.S. 105-164.4.

(d) The scrap tire disposal tax applies to purchases of new tires from inside or outside of North Carolina for storage, use or consumption in North Carolina, including for placement on a vehicle offered for sale, lease or rental in this State.

(e) Tire retailers shall separately state and charge the scrap tire disposal tax on the invoice or similar billing document given to purchasers at the time of sale except where the retailer displays a statement indicating the sales price includes the scrap tire disposal tax.

(f) The sales price on which the scrap tire disposal tax is computed includes the federal excise tax on new tires. The sales price on which the scrap tire disposal tax is computed does not include the sales and use tax due on the sale. The sales price on which the sales and use tax is computed does not include the scrap tire disposal tax due on the sale.

(g) Persons required to collect and remit the scrap tire disposal tax shall register with the Department in accordance with 17 NCAC 07B .0104. The scrap tire disposal tax shall be paid and reported on Form E-500G, Scrap Tire Disposal Tax Return, which shall contain the following information:

(1) name and address of entity filing return;

(2) beginning and ending dates of return period;

(3) account number;

(4) amount of gross receipts;

(5) amount of sales for resale;

(6) amount of exempt sales by type;

(7) total exempt sales;

(8) total taxable sales;

(9) amount of receipts or purchases for tires with a bead diameter of less than 20 inches;

(10) amount of tax due for receipts or purchases for tires with a bead diameter of less than 20 inches;

(11) amount of receipts or purchases for tires with a bead diameter of at least 20 inches;

(12) amount of tax due for receipts or purchases for tires with a bead diameter of at least 20 inches;

(13) amount of total tax for all tires;

(14) amount of total tax due; and

(15) signature of person authorized to legally bind entity and date form signed.

History

  • Authority G.S. 105-164.3; 105-164.29; 105-187.15; 105-187.16; 105-187.17; 105-262; 105-264
  • Eff. October 1, 1991
  • Amended Eff. October 1, 1993; June 1, 1992
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2001 Sales to Employees {#sec-17-ncac-07b-.2001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2001}

(a) Pursuant to G.S. 105-164.4, an employer engaged in business in this State shall collect and remit the sales and use tax due on the retail sale of an item, as the term item is defined in G.S. 105-164.3, to an employee. The tax due shall be computed on the sales price of the item. An employer required to collect sales or use tax shall register with the Department in accordance with 17 NCAC 07B .0104. The fact that an employer's sales are infrequent, comprise only a small fraction of the total business, or are to employees only, shall not relieve an employer of these requirements.

(b) Employees shall pay the sales or use tax due on the purchase of an item from their employer, pursuant to G.S. 105-164.4 and G.S. 105-164.6. The tax due shall be computed on the sales price or purchase price of the item.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.19; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2002 Gifts and Wages to an Employee or Other Person {#sec-17-ncac-07b-.2002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2002}

Pursuant to G.S. 105-164.4, an employer shall pay the sales or use tax due on the purchase of an item, as the term item is defined in G.S. 105-164.3, that is provided to an employee or other person as a gift or as compensation. The tax due shall be computed on the sales price or purchase price of the item given away, irrespective of whether the item is fabricated, produced, manufactured, or processed by the employer, or acquired elsewhere.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2101 eLECTRICITY, PIPED NATURAL GAS, AND OTHER FUEL {#sec-17-ncac-07b-.2101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2101}

(a) Gross Receipts. -- For purposes of this Rule, "gross receipts" means the total amount or consideration for which the item subject to tax is sold or purchased and includes:

(1) All charges, costs, credits, and discounts included in the "sales price" as defined in G.S. 105-164.3;

(2) All charges for items provided in the production and delivery of the taxable item to customers, even if some charges are billed separately from the charge for metered services;

(3) Separately stated charges billed to customers for repair, maintenance, and installation services or contribution in aid of construction; and

(4) The amount actually charged to customers for the taxable item consumed during the billing period, even if a customer participates in an equal pay agreement.

(b) Electricity. -- Electricity is tangible personal property and the gross receipts derived from the retail sales, including any separately stated charges billed to customers for repair, maintenance, and installation services or contribution in aid of construction, is subject to the combined general rate of sales and use tax, pursuant to G.S. 105-164.4(9). Sales tax is computed on the gross receipts after any allowance for conservation or load control discounts on metered electric service for residential customers. Local and transit rates of sales and use tax not included in the combined general rate do not apply to sales or purchases of electricity.

(c) Piped Natural Gas. -- Piped natural gas is tangible personal property and the gross receipts derived from the retail sales, including any separately stated charges billed to customers for repair, maintenance, and installation services or contribution in aid of construction, is subject to the combined general rate of sales and use tax, pursuant to G.S. 105-164.4(a)(9). Local and transit rates of sales and use tax not included in the combined general rate do not apply to sales or purchases of piped natural gas.

(d) Other Fuel. -- The sale of fuels including bottled gas, coal, coke, fuel oil, oxygen, acetylene, hydrogen, liquefied petroleum gas, or other combustible is subject to sales and use tax, pursuant to G.S. 105-164.4(a)(1).

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.16; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; July 1, 2000; August 1, 1998; October 1, 1993; October 1, 1991; May 1, 1990; August 1, 1986
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2102 Sawdust Used as Fuel {#sec-17-ncac-07b-.2102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2102}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .2103 Propane Sold to Schools {#sec-17-ncac-07b-.2103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2103}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2104 Lp Gas Sold to Farmers {#sec-17-ncac-07b-.2104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2104}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2105 Aviation Fuel {#sec-17-ncac-07b-.2105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2105}

The gross receipts derived from the retail sale of aviation gasoline and jet fuel are subject to the combined general rate of sales and use tax, pursuant to G.S. 105-164.4(a)(15). For purposes of this Rule, gross receipts include any federal excise tax imposed on the retailer, even if the federal excise tax is listed separately on the invoice, bill of lading, or similar billing document. Gross receipts do not include federal excise taxes imposed directly on a consumer if the tax is separately stated on the invoice, bill of sale, or similar document given to the customer.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; January 3, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2201 Food and Food Products {#sec-17-ncac-07b-.2201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2201}

(a) Retail sales and purchases of food and food products not included in Paragraph (b) of this Rule are subject to the two percent local food rate of sales and use tax, imposed by Articles 39, 40, and 42 of Chapter 105 of the North Carolina General Statutes, and are exempt from the general State rate of sales and use tax, pursuant to G.S. 105-164.13B. The local and transit taxes imposed by Articles 43 and 46 of Chapter 105, do not apply to food and food products that are exempt from the State rate of sales and use tax.

(b) The following food and food products are subject to sales and use tax, pursuant to G.S. 105-164.4:

(1) Dietary supplements.

(2) Food sold through a vending machine.

(3) Prepared food, other than bakery items sold without eating utensils by an artisan bakery.

(4) Soft drinks.

(5) Candy.

(6) Food or prepared food provided by prepaid meal plans.

(c) Schools making purchases of food that is exempt under G.S. 105-164.13(26) and G.S. 105-164.13(26a), are required to furnish their suppliers a Certificate of Exemption, or the required data elements, in accordance with 17 NCAC 07B .0106. Failure to provide a Certificate of Exemption or other documentation to the supplier, for entry of the information in their records and on the sales invoice identifying the food purchased as food to be sold exempt by the school, shall subject the transaction to sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.6; 105-164.13; 105-164.13B; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-506.2; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; August 1, 2002; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; February 1, 1986; May 11, 1979
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2202 Disposable Lunchroom Supplies {#sec-17-ncac-07b-.2202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2202}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.5; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2203 Employees' Meals {#sec-17-ncac-07b-.2203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2203}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1986
  • Repealed Eff. July 1, 1994.
17 NCAC 07B .2204 Meals on Trains: Planes: Etc. {#sec-17-ncac-07b-.2204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2204}

History

  • Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • RRC objection January 31, 2024 and rule returned to agency on February 1, 2024.
17 NCAC 07B .2205 Catering {#sec-17-ncac-07b-.2205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2205}

(a) Catering is the retail sale of food, prepared food, beverages, and other tangible personal property or services at a location designated by the customer or another person. A person engaged in the catering business, including a personal chef that provides and prepares food for consumers, is a retailer. A location may include the caterer's banquet facility, a hotel, a restaurant, the customer's home, or any other location. All charges connected with the furnishing, preparing or serving of food, prepared food, beverages, and other tangible personal property or services to consumers are part of the sales price subject to sales and use tax, pursuant to G.S. 105-164.4.

(b) Charges for services, including bartending or carving services, connected with the sale of catered food or drink are part of the sales price subject to sales tax, pursuant to G.S. 105-164.4, even if the charges for the services are separately stated on an invoice or similar billing document. Separately stated bartending charges, including corkage fees, for service of beverages owned or provided by the caterer's customer are not part of the sales price subject to sales tax under G.S. 105-164.4.

(c) Charges for a venue by a caterer that are connected with the furnishing, preparing, and serving food or drink are part of the sales price subject to sales and use tax, pursuant to G.S. 105-164.4, even if the charges are separately stated on the invoice or similar billing document.

(d) Charges by a caterer for chairs, linens, tables, flatware, and similar items used to provide catering are subject to sales and use tax, pursuant to G.S. 105-164.4, even if the charges are separately stated on the invoice or similar billing document. In addition, a caterer shall pay sales and use tax on the purchase price of such items as they are not resold to their customers.

(e) Charges for nontaxable services that are not a part of the sales price and are not connected with the furnishing, preparing, or serving of food, prepared food, beverages, and other tangible personal property are not subject to sales tax, pursuant to G.S. 105-164.4, provided the charges are separately stated on the invoice or similar billing document given to the customer at the time of the sale and in the catering business' records; otherwise, the non-separately stated charges are part of the sales price and is subject to sales tax under G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.6; 105-164.22; 105-262; 106-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2206 Gratuities {#sec-17-ncac-07b-.2206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2206}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 150-164.13A; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. February 8, 1981.
17 NCAC 07B .2207 Food Service Supplies {#sec-17-ncac-07b-.2207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2207}

Paper doilies, paper place mats, paper coasters, paper napkins, drinking straws and similar disposable items which become a part of the sale or service of food and are expended by customers in consuming their meals are exempt from sales or use tax when sold to school lunchrooms, restaurants, cafes, cafeterias and other such places of business selling and serving prepared meals and foods. Sales of plastic or cloth place mats, cork, plastic or china coasters, china, silverware, cloth napkins, tablecloths or other reusable items to restaurants, cafes, cafeterias and other similar places of business for use in serving meals and not for resale are subject to the applicable statutory state and local sales or use tax. Sales of patty paper and paper containers to restaurants for use in storing food are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.5; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2208 Fraterity and Sorority Meals {#sec-17-ncac-07b-.2208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2208}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .2209 School Stores' Sales {#sec-17-ncac-07b-.2209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2209}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .2210 Summer Camps and Similar Camps {#sec-17-ncac-07b-.2210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2210}

(a) For purposes of this Rule, a summer camp is a program primarily providing children and adolescents recreational, athletic, or educational facilities and programming for a limited period of time during the summer vacation period. Similar camps are camps that provide such facilities and programming to children and adolescents during other school breaks or to persons with special needs at any time.

(b) Pursuant to G.S. 105-164.4F(e), a summer camp or similar camp that charges a weekly or monthly fee for campers enrolled in the courses or activities offered by the camp is not liable for collecting sales tax on such charges, even if the fee includes food and prepared food provided to campers during time spent at the camp.

Summer camps and similar camps purchasing food, prepared food, or other tangible personal property that is used to provide food and prepared food to campers as part of the operation of the camp shall pay sales and use tax on the purchases, pursuant to G.S. 105-164.4.

(c) Summer camps and similar camps that operate cafeterias, restaurants, snack stands, or similar places that make retail sales of food, prepared food, or other tangible personal property to campers or other persons shall collect and remit the sales tax on the retail sales.

(d) A person who, in addition to operating a summer camp or similar camp, rents accommodations shall collect and remit the sales and use tax on the gross receipts derived from such rentals of accommodations, pursuant to G.S. 105-164.4F(b).

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4F; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2211 Cover Charge {#sec-17-ncac-07b-.2211 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2211}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .2212 Sales of Fish and Other Seafoods {#sec-17-ncac-07b-.2212 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2212}

(a) A person making retail sales of fish or other seafood shall collect and remit sales and use tax on the sales price of the fish or other seafood unless exempt under Paragraph (b) of this Rule. The rates of sales and use tax on fish and other seafood are as follows:

(1) Fish or other seafood sold for ingestion or chewing by humans and that is consumed for its taste or nutritional value is subject to the two percent local food rate of sales and use tax, imposed by Articles 39, 40, and 42 of Chapter 105 of the North Carolina General Statutes, unless the fish or other seafood is prepared food.

(2) Fish or other seafood meeting the definition of prepared food in G.S. 105-164.4L is subject to sales and use tax, pursuant to G.S. 105-164.4.

(3) Live fish or other seafood not intended for human consumption, such as pet fish or fish for ponds, is subject to sales and use tax, pursuant to G.S. 105-164.4.

(4) Fish or other seafood sold for bait is subject to sales and use tax, pursuant to G.S. 105-164.4.

(5) Other sales of fish or other seafood are subject to sales and use tax, pursuant to G.S. 105-164.4.

(b) Pursuant to G.S. 105-164.13(7), sales of fish or other seafood in its original or unmanufactured state by a person selling in the capacity of a producer, such as an angler or fisher selling in that capacity, are exempt from sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.13; 105-262; 105-264; 105-467; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2213 Service Charges Imposed on Food, Beverages, or Prepared Food {#sec-17-ncac-07b-.2213 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2213}

(a) Service Charges Up To 20 Percent. -- A service charge imposed by a retailer for the service of food, beverages, or prepared food, is considered a tip and not subject to sales and use tax pursuant to G.S. 105-164.4, if it meets all of the following requirements:

(1) The service charge does not exceed 20 percent of the sales price.

(2) The service charges is separately stated in the price list, menu, or written proposal and also in the invoice or similar billing document.

(3) The service charge is turned over to the personnel directly involved in the service of the food, beverages, or prepared food, in accordance with G.S. 95-25.6.

(b) Service Charges Over 20 Percent. -- If a service charge imposed by a retailer for the service of food, beverages, or prepared food, exceeds 20 percent of the sales price, the portion of the service charge that equals 20 percent of the sales price is considered a tip and not subject to sales and use tax pursuant to G.S. 105-164.4, if it meets all of the following requirements:

(1) The service charge is separately stated in the price list, menu, or written proposal and also in the invoice or similar billing document.

(2) A portion of the service charge that is at least 20 percent of the sales price is turned over to personnel directly involved in the service of the food, beverages, or prepared food in accordance with G.S. 95-25.6.

(c) Service charges imposed on food, beverages, or prepared food include:

(1) Automatic gratuity charged to large dining parties.

(2) Service charges for delivery of room service.

(3) Service charges for bottle service in nightclubs.

(4) Service charges for banquet room catering.

(d) Personnel not directly involved in the service of food, beverages, or prepared food include:

(1) Hosts.

(2) Maître d's.

(3) Valets.

(4) Manager and supervisors.

(5) Chefs.

(6) Bartenders that prepare, but do not regularly serve food or drinks.

(7) Dishwashers.

(8) Bussers.

(e) Service charges subject to sales and use tax pursuant to G.S. 105-164.4, include:

(1) For service charges of 20 percent or less of the sales price, the full amount of a service charge if any portion of the service charge is paid to personnel not directly involved in service of food, beverages, or prepared food.

(2) For service charges that exceed 20 percent of the sales price, the full amount of a service charge if any portion of the service charge that is less than 20 percent of the sales price is paid to personnel not directly involved in service of food, beverages, or prepared food.

(3) The full amount of a service charge that is not separately stated as set out in G.S. 105-164.13A.

(4) The portion of any service charge that exceeds 20 percent.

(f) Record Keeping. -- Failure of a retailer to keep records that establish that a service charge meets the requirements in Paragraph (a) or (b) of this Rule subjects the retailer to liability for sales and use tax on the full amount of the service charge.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13A; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. January 3, 1984
  • Amended Eff. July 1, 2000; October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2301 In General {#sec-17-ncac-07b-.2301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2301}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; February 1, 1988
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .2302 Interstate Sale {#sec-17-ncac-07b-.2302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2302}

History

  • Status: expired
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; February 1, 1988
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2303 Registration: Wholesaler's Responsibility {#sec-17-ncac-07b-.2303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2303}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.5; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. February 1, 1988.
17 NCAC 07B .2401 Sales of Medical Supplies and Equipment to Veterinarians {#sec-17-ncac-07b-.2401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2401}

(a) Veterinarians are the consumer of items, as the term item is defined in G.S. 105-164.3, that they use in rendering professional services. Retail sales to veterinarians of medical instruments, equipment, supplies, animal blood, and other tangible personal property used to test, diagnose, prevent, treat, or cure disease in animals are subject to sales or use tax, pursuant to G.S. 105-164.4, unless exempt in accordance with Paragraph (d) or (e) of this Rule. Medical instruments and equipment include knives, needles, scissors, microscopes, X-ray machines, and other laboratory equipment. Medical supplies include cotton, gauze, adhesive tape, bandages, and other dressings.

(b) Retail sales of dietary pet food, vitamins, joint supplements, flea and tick treatments, soap, collars, toys, and identification tags used by a veterinarian in the treatment of an animal or in the course of rendering professional services are subject to sales and use tax, pursuant to G.S. 105-164.4, unless exempt in accordance with Paragraph (d) or (e) of this Rule.

(c) For purposes of G.S. 105-164.13(12), retail sales to veterinarians of durable medical equipment are subject to sales and use tax because the equipment is not sold pursuant to a prescription.

(d) Sales to veterinarians of drugs required by federal law to be dispensed only on prescription are exempt from sales and use tax, pursuant to G.S. 105-164.13(13).

(e) In accordance with G.S. 105-164.13E, sales of qualifying items to veterinarians to fulfill a service for a person who holds a qualifying farmer exemption certificate or a conditional farmer exemption certificate are exempt from sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.13E; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; August 1, 1996; April 1, 1995; October 1, 1993; October 1, 1991; August 1, 1986
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2402 Sales by Veterinarians {#sec-17-ncac-07b-.2402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2402}

Sales by veterinarians are subject to sales or use tax unless a specific exemption applies to the sale. A veterinarian who makes taxable retail sales must register with the Department and file sales and use tax returns. A veterinarian who is registered with the Department may obtain a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E. The certificate can be used to purchase, without payment of tax, items the veterinarian is purchasing for resale. If a veterinarian uses an item, such as flea powder, soap, or pet food, in providing professional services and also sells the same type of item, the veterinarian may not know when purchasing the item whether the veterinarian will use the item or sell it. For items of this type, the veterinarian may use the Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E, to purchase the item without payment of tax. The veterinarian is then liable for remitting the applicable use tax, if the veterinarian uses the item, or the applicable sales tax, if the veterinarian sells the item.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; July 1, 2000; June 1, 1992; August 1, 1986; May 11, 1979
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2501 Warehousemen Services {#sec-17-ncac-07b-.2501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2501}

Receipts derived from services rendered by warehousemen in moving, storing, packing and shipping tangible personal property belonging to other persons are not subject to the tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2502 Moving and Packing Materials {#sec-17-ncac-07b-.2502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2502}

Crating, boxing, packaging and packing materials purchased by warehousemen to be used by them in moving, storing, packing or shipping tangible personal property are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2503 Secondhand Furniture {#sec-17-ncac-07b-.2503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2503}

Except as provided in 17 NCAC 07B .2504, sales by warehousemen of secondhand furniture or other tangible personal property to which they have acquired title are subject to the applicable statutory state and local sales or use tax and warehousemen making such sales must register with the department and collect and remit the tax due on such sales.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2504 Sales to Satisfy Liens {#sec-17-ncac-07b-.2504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2504}

Sales made at auction by warehousemen to satisfy their liens existing on account of any moving, storing or other service charge are deemed to be occasional or isolated sales and are not subject to the tax.

History

  • Authority G.S. 105-164.3; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .2601 Use Tax on Equipment Brought Into State {#sec-17-ncac-07b-.2601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2601}

History

  • Status: repealed
  • Authority G.S. 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; December 1, 1984
  • Repealed Eff. August 1, 1996.
17 NCAC 07B .2602 Contractors, Subcontractors, and Retailer-Contractors {#sec-17-ncac-07b-.2602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2602}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; August 1, 2002; October1, 1993; June 1, 1992; October 1, 1991; February 8, 1981
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .2603 Asphalt Plants: Concrete Plants: Weigh Hoppers {#sec-17-ncac-07b-.2603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2603}

Purchases of asphalt plants, concrete plants, weigh hoppers, or other equipment by real property contractors, retail-contractors, subcontractors, or other consumers to produce concrete or asphalt for use in fulfilling their contracts are subject to sales and use tax, pursuant to G.S. 105-164.4H.

History

  • Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; December 1, 1984; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2604 Sand: Dirt: Stone {#sec-17-ncac-07b-.2604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2604}

(a) Retail sales of sand, dirt, and stone to consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to sales and use tax unless exempt in accordance with Paragraph (b) of this Rule.

(b) Pursuant to G.S. 105-164.13(3), sales of sand, dirt, and stone from mines are exempt from sales and use tax when sold in their original or unmanufactured state by the producer in the capacity of producer.

History

  • Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2605 Sandblast Sand {#sec-17-ncac-07b-.2605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2605}

Retail sales of sandblast sand to consumers, including real property contractors, retailer-contractors, or subcontractors for use in fulfilling their contracts, are subject to sales and use tax, pursuant to G.S. 105-164.4H.

History

  • Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2606 Pre-Fabricated Buildings: Contractors {#sec-17-ncac-07b-.2606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2606}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43
  • Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; August 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2607 Subcontractors {#sec-17-ncac-07b-.2607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2607}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43
  • Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; August 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2608 Plumbing: Heating Contractors: Purchases {#sec-17-ncac-07b-.2608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2608}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .2609 Plumbing: Heating Contractors: Sales {#sec-17-ncac-07b-.2609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2609}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2610 Plumbing: Heating Retailer-Contractors {#sec-17-ncac-07b-.2610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2610}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .2611 Building Materials {#sec-17-ncac-07b-.2611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2611}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2612 Lumber Sold to Commercial Fishermen {#sec-17-ncac-07b-.2612 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2612}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2701 Sales to Dentists and Orthodontists {#sec-17-ncac-07b-.2701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2701}

(a) Dentists and orthodontists are the consumers of items, as the term item is defined in G.S. 105-164.3, that they use in rendering professional services. Retail sales to dentists and orthodontists of dental supplies, equipment, furnishings, and other tangible personal property that does not become part of a dental prostheses, are subject to sales and use tax, pursuant to G.S. 105-164.4. Retail sales to dentists and orthodontists of durable medical equipment for use in rendering professional services are subject to sales and use tax, pursuant to G.S. 105-164.4, when the durable medical equipment is not sold pursuant to a prescription.

(b) Pursuant to G.S. 105-164.13(12), sales to dentists and orthodontists of prosthetic devices for human use are exempt from sales and use tax. The term prosthetic device includes the following items when purchased to become a component part of a prosthetic device worn on or in the body: headgear, bows, neck straps, wires, bands, brackets, rubber bands, jackscrews, bonding agents used to attach the prosthetic device to teeth, and other similar tangible person property. A prosthetic device also includes a dental prosthesis. A dental prosthesis includes an artificial replacement of one or more teeth and bridges, crowns, and dentures.

(c) Pursuant to G.S. 105-164.13(13), sales to dentists and orthodontists of drugs required by federal law to be dispensed only on prescription are exempt from sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; January 3, 1984; November 1, 1982
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2702 Sales to Dental Laboratories {#sec-17-ncac-07b-.2702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2702}

(a) Sales to dental laboratories do not qualify for the exemption in G.S. 105-164.13(5e) and G.S. 105-164.13(8) unless they are identified in Paragraphs (b) or (c) of this Rule.

(b) Pursuant to G.S. 105-164.13(8), sales to dental laboratories of tangible personal property that becomes a component part of a dental prosthesis manufactured by the dental laboratories are exempt from sales and use tax.

(c) Pursuant to G.S. 105-164.13(5e), sales to dental laboratories of machinery, equipment, parts, or accessories used directly in manufacturing a dental prosthesis are exempt from sales and use tax.

(d) Sales to contractors and subcontractors of machinery, equipment, parts, or accessories for use by them in the performance of contracts with dental laboratories are exempt from sales and use tax pursuant to G.S. 105-164.13(5e), if the machinery, equipment, parts, or accessories will be used by the dental laboratories directly in manufacturing dental prostheses.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; January 1, 1982
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2703 Dental Supply Houses {#sec-17-ncac-07b-.2703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2703}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2801 FLORISTS: Nursery and GREENHOUSE OPERATORS {#sec-17-ncac-07b-.2801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2801}

(a) "Nursery Stock" means flowers, trees, potted plants, shrubbery, and other plants grown by nurseries and greenhouse operators.

(b) Retail sales of nursery stock are subject to sales and use tax, unless exempt pursuant to Paragraph (f) of this Rule.

(c) Retail sales of planters, hoses, nozzles and sprayers, rain barrels, sprinklers and timers, fertilizer, insect and weed control, garden tools, birdbaths, and other tangible personal property are subject to sales and use tax, pursuant to G.S. 105-164.4.

(d) Producer of Nursery Stock. -- If a nursery or greenhouse operator is the producer of an article of nursery stock, the article is a product of a farm for the purposes of G.S. 105-164.13(4b). A nursery or greenhouse operator is the producer of nursery stock in either of the following circumstances:

(1) The operator owns the article and grows the article from seed, cutting, or other similar propagation.

(2) The operator purchases the article of nursery stock, does not sell the article during the planting season in which it was purchased, retains the article until at least the next planting season, and growth is added to the article by virtue of such retention.

(e) Determining Primary Business. -- A producer shall determine whether it is primarily a retail merchant as follows:

(1) Determine the producer's total gross sales of products of a farm produced by the producer of nursery stock.

(2) Determine the producer's total gross sales from sales not included in Subparagraph (1) of this Paragraph.

(3) If the producer's gross sales determined in Subparagraph (2) of this Paragraph are greater than the gross sales determined in Subparagraph (1) of this Paragraph, the producer is primarily a retail merchant.

(4) Producers that have more than one location shall determine if it is primarily a retail merchant for each location separately.

(5) The total gross sales used to determine the classification as primarily a retail merchant shall include all sales without regard to any sales exempt from sales and use tax.

(6) The classification shall remain in effect until the primary business determination has changed for a period of at least six months.

(f) Exempt Sales of Nursery Stock by a Producer. -- Nursery stock sold in its original state by the producer of the nursery stock is exempt from sales and use tax, pursuant to G.S. 105-164.13(4b), unless the producer is primarily a retail merchant.

(g) Sales by a Person that is Primarily a Retail Merchant. – Pursuant to G.S. 105-164.4, a person that is primarily a retail merchant shall collect and remit sales and use tax on all retail sales of purchased and produced nursery stock.

(h) Real Property Contracts:

(1) A person classified as primarily a retail merchant that withdraws nursery stock from their inventory to fulfill a real property contract to perform landscaping shall pay use tax on the nursery stock.

(2) A producer not classified as primarily a retail merchant that withdraws nursery stock from their inventory to fulfill a real property contract to perform landscaping does not owe use tax if they are the producer of the nursery stock. If the person is not the producer of the nursery stock, the person shall pay use tax on the nursery stock.

(i) Record Keeping for Producers. -- Producers that make exempt sales and taxable sales shall maintain separate records of each. Failure to keep separate records in a manner that can be accurately and conveniently checked by the agents of the Secretary of Revenue subjects all sales to sales and use tax, pursuant to G.S. 105-164.4.

(j) Exempt Purchases. -- A nursery or greenhouse operator, including an operator that is primarily a retail merchant, that meets the requirements of a qualifying or conditional farmer is eligible for the exemption provided in G.S. 105-164.13E.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4H; 105-164.6; 105-164.13; 105-164.13E; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006;July 1, 2000; October 1, 1993; June 1, 1992; October 1, 1991
  • March 1, 1987
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2802 Florist Wire Sales {#sec-17-ncac-07b-.2802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2802}

(a) Pursuant to G.S. 105-164.4B, a florist wire sale is a sale in which a retail florist takes a customer's order and transmits the order to another retail florist to be filled and delivered.

(b) A retail florist in North Carolina that accepts a customer's order as part of a florist wire sale and transmits the order to another retail florist located inside or outside North Carolina shall collect and remit sales tax on the sales price of the order. The sales price of a florist wire sale includes charges for delivery, relay charges, and charges for other services. Charges are a part of the sales price regardless of whether the florist keeps the charges or forwards them to other florists through a florist delivery association or other person. The sales price is subject to sales and use tax even if the florist separately states the charges on an invoice or other similar billing document given to the purchaser at the time of sale.

(c) A retail florist in North Carolina that receives a florist wire sale from another retail florist located inside or outside North Carolina is not liable for sales tax on the receipts derived from the transactions, pursuant to G.S. 105-164.4B(d)(3).

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; April 1, 1999; October 1, 1993; October 1, 1991; March 1, 1987
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2901 Sales Through Vending Machines {#sec-17-ncac-07b-.2901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2901}

(a) Requirement. -- A person who sells tangible personal property through a vending machine is a retailer and shall register with the Department in accordance with 17 NCAC 07B .0104, and remit sales and use tax on the sales price of the items sold.

(b) Sales Price Subject to Tax. – Pursuant to G.S. 105-164.13(50), tobacco products and newspapers sold through a vending machine are taxed on 100 percent of the sales price for which the property is sold. Other tangible personal property sold through a coin-operated vending machine are taxed on 50 percent of their sales price. All items sold through a vending machine that is not coin-operated are taxed on 100 percent of the sales price for which the property is sold.

(c) Failure of a retailer to keep records that establish which vending machine sales are taxable at 50 percent of the sales price subjects the retailer to liability of 100 percent of the sales price for sale tax on the sale.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; June 1, 1992; July 1, 1989
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .2902 Sales of Vending Machines {#sec-17-ncac-07b-.2902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2902}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .2903 Exclusion of Tax from Receipts {#sec-17-ncac-07b-.2903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .2903}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1993; July 1, 1989; August 1, 1988; July 5, 1980
  • Repealed Eff. July 1, 2000.
17 NCAC 07B .3001 Trade-Ins {#sec-17-ncac-07b-.3001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3001}

Sales or use tax must be computed and paid on the full gross sales price of a new article without any deduction for any trade-in credit or allowance. The sale of a used article by the vendor who accepted it in trade as a credit or part payment on the sale of a new article is also subject to tax at the gross sales price.

History

  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; June 1, 1995; October 1, 1993; May 1, 1990; January 3, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3002 Repossessions {#sec-17-ncac-07b-.3002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3002}

Retailers shall not deduct from their gross taxable sales the unpaid amounts on repossessed merchandise. However, where a retailer repossesses an article of tangible personal property pursuant to either a limited or full recourse endorsement by such retailer to a financing institution and he resells such tangible personal property to recover the unpaid sales price, such resale is not subject to sales tax provided the sales tax was paid on the gross sales price of the initial sale. Otherwise, the sale of any repossessed article is subject to the applicable statutory state and local sales or use tax. The full gross sales price of any used article taken in trade by the vendor as a credit or part payment of the sales price of such nontaxable repossessed article is subject to the applicable statutory state and local sales or use tax when sold at retail.

History

  • Authority G.S. 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; May 1, 1990; January 3, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3003 Returned Merchandise {#sec-17-ncac-07b-.3003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3003}

If an article sold is returned and the sale is rescinded by a refund of the entire amount paid including tax, the vendor is entitled to obtain a refund of or credit for the sales or use tax paid to the Department by reason of the initial sale of such merchandise. The records of the taxpayer must clearly reflect and support his claim for any such refund or credit.

History

  • Authority G.S. 105-164.41; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3004 Used Property {#sec-17-ncac-07b-.3004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3004}

(a) General. -- Taxable sales are not limited to sales of newly manufactured items. The fact that property is used or secondhand does not exempt it from sales or use tax, pursuant to G.S. 105-164.4.

(b) Retail sales of used tangible personal property are subject to sales or use tax, except as provided in 17 NCAC 07B .3002 or other statutory exemption.

(c) Purchases. -- Property is considered purchased, and subject to sales and use tax pursuant to G.S. 105-164.4, when a retailer acquires property in any of the following circumstances:

(1) the retailer reacquires property that is collateral for a nonrecourse endorsement given by the retailer to a financial institution; or

(2) the retailer accepts used, secondhand, or other property in lieu of other consideration.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; October 1, 1993; October 1, 1991; January 3, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3005 Repair Parts for Used Property {#sec-17-ncac-07b-.3005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3005}

Sales of repair parts to registered merchants for use in reconditioning used property for sale to other registered merchants for resale are exempt from tax when such parts are sold pursuant to a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E.

History

  • Authority G.S. 105-164.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3006 Parts from Junked Autos {#sec-17-ncac-07b-.3006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3006}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .3007 Repair Parts for Exempt Property {#sec-17-ncac-07b-.3007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3007}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. May 1, 1990.
17 NCAC 07B .3008 Trade-Up: Sales of Used Articles {#sec-17-ncac-07b-.3008 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3008}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .3009 Transfer of Inventory Held for Resale to New Business {#sec-17-ncac-07b-.3009 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3009}

(a) When a business acquires another business or converts to a new type of entity, such as through a change in ownership or entity type, and the inventory held for resale of the previous business is sold or transferred to the new business for resale, sales and use tax is not due on the transaction. The new business is liable for collecting and remitting sales and use tax on its retail sales of items, as the term item is defined in G.S. 105-164.3, acquired from the previous business, including any articles repossessed by the previous business that would be exempt from tax under G.S. 105-164.13(16) if they had been resold by the previous business.

(b) When one or more corporations merge into a surviving or other corporation pursuant to the provisions of G.S. 55-11-01, and the inventory held for resale by the predecessor corporation is transferred to a surviving or other corporation for resale, sales and use tax is not due on the transaction. When one or more corporations merge into a surviving or other corporation the exemption from sales and use tax for articles repossessed by a predecessor corporation is applicable to the sale of the repossessed articles when they are sold by the surviving or other corporation.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. July 1, 2000; October 1, 1993; October 1, 1991; November 1, 1982
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3010 Trade-Ins on Exempt Sales {#sec-17-ncac-07b-.3010 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3010}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. July 1, 2000.
17 NCAC 07B .3011 Used Property Sold for Repair Charges {#sec-17-ncac-07b-.3011 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3011}

The retail sale of taxable tangible personal property that is left with merchants for repair or storage and is sold to satisfy repair or storage charges because the owners fail to reclaim it within a stipulated period of time is subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3012 Trade: Grain for Flour {#sec-17-ncac-07b-.3012 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3012}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3013 Used Parts from Junked Property {#sec-17-ncac-07b-.3013 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3013}

Retail sales of used parts that have been removed from junked tangible personal property, including motor vehicles, by persons engaged in the business of selling the parts are subject to the applicable sales tax. When repossessed articles are dismantled and their parts are sold at retail, the parts have lost their identity as repossessed articles and are subject to tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. March 1, 1993
  • Amended Eff. July 1, 2000
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3101 Radio and Television Receipts {#sec-17-ncac-07b-.3101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3101}

Receipts of radio and television companies derived from the broadcasting or telecasting of programs are not subject to sales or use tax, unless the receipts are derived from certain digital property, video programming, or satellite digital audio radio service.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .3102 Broadcasting Equipment {#sec-17-ncac-07b-.3102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3102}

(a) Sales of broadcasting equipment and parts and accessories thereto and towers to commercial radio or television companies which operate under the regulation and supervision of the Federal Communications Commission are exempt from sales and use tax. Taxable tangible personal property purchased by the radio and television companies other than towers, antennas and broadcasting equipment or parts and accessories thereto is subject to the applicable statutory state and local sales or use tax.

(b) Sales to a cable service provider of broadcasting equipment, parts, and accessories attached to the equipment are exempt from sales and use tax. The term broadcasting equipment does not include cable. Therefore, cable and other tangible personal property not considered broadcasting equipment, parts, and accessories attached to the equipment are subject to the applicable statutory state and local sales and use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-164.13; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; December 1, 1984; March 1, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3103 Rental of Films: Recordings {#sec-17-ncac-07b-.3103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3103}

Receipts derived from the lease or rental of motion picture film or prerecorded videotape cassettes to theaters or similar businesses for exhibition to the public and receipts derived from the lease or rental of such film or prerecorded videotape cassettes to schools, churches, hospitals, prisons and similar institutions and organizations for exhibition to students, congregations, patients and inmates are exempt from sales or use tax. Receipts derived from the lease or rental of motion picture film or prerecorded videotape cassettes to businesses, individuals, organizations and other lessees for any use other than for public exhibition are subject to the applicable statutory state and local sales or use tax. Projection equipment, screens, advertising matter and other tangible personal property which are leased, rented or sold at retail for use in showing film, videotape cassettes, DVDs, or any other prerecorded formats are subject to the applicable state and local sales or use tax regardless of whether the film or videotape is privately or publicly exhibited.

History

  • Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; April 1, 1997; October 1, 1993; October 1, 1991; November 1, 1982
  • January 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3104 Broadcasting Accessories {#sec-17-ncac-07b-.3104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3104}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998; June 1, 1992
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3105 Sales of Developed Film to Television Stations {#sec-17-ncac-07b-.3105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3105}

History

  • Status: expired
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3106 Cable Service Providers {#sec-17-ncac-07b-.3106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3106}

(a) For purposes of this Rule, cable service provider means a cable television company that:

(1) receives payment or other consideration from its subscribers for cable service;

(2) uses broadcasting equipment, parts and accessories attached to the equipment, and a tower to receive and prepare signals for transmission over its cable systems; and

(3) is regulated and supervised by the Federal Communications Commission.

(b) Pursuant to G.S. 105-164.13(5d), purchases of broadcasting equipment and parts and accessories attached to the equipment by a cable service provider are exempt from sales and use tax. Examples of exempt broadcasting equipment include towers and antenna. Broadcasting equipment does not include cable for purposes of the exemption.

(c) Pursuant to G.S. 105-164.13(22), the lease or rental of motion picture films, transcriptions, and recordings by cable service providers that operate under the regulation and supervision of the Federal Communications Commission are exempt from sales and use tax.

(d) Pursuant to G.S. 105-164.13(43a), purchases of computer software by cable service providers, that is used to provide ancillary service, cable service, Internet access service, telecommunications service, or video programming, is exempt from sales and use tax.

(e) Purchases of other tangible personal property by cable services providers, including antenna cable, transmission cable, trunk, feeder and drop cable, are subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13;105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. March 1, 1984
  • Amended Eff. August 1, 2009; April 1, 1997; October 1, 1993; October 1, 1991; August 1, 1986; December 1, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3107 Production Companies {#sec-17-ncac-07b-.3107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3107}

(a) For purposes of G.S. 105-164.13, purchases by a production company, as defined in G.S. 105-164.3, of items including cameras, machinery, equipment, film, and props or building materials used in the construction of sets are purchased for use, not resale, except as provided in Paragraph (b) of this Rule. These items are also not mill machinery, or mill machinery parts or accessories.

(b) Pursuant to G.S. 105-164.13, purchases of film by a production company that becomes an ingredient or a component part of release prints that are actually produced and sold, leased, or rented to its customers are exempt from sales and use tax. Purchases of chemicals used to develop release prints for sale, lease, or rental that become an ingredient or a component part of the release prints are exempt from sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.13; 105-262; 105-264
  • Eff. June 1, 1992
  • Amended Eff. October 1, 2009; October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3201 Telecommunications and Telegraph Companies {#sec-17-ncac-07b-.3201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3201}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; April 1, 1999; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1989; March 1, 1984; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3202 Telephone Company Property Subject to General Rate {#sec-17-ncac-07b-.3202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3202}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; April 1, 1999; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1989; March 1, 1984; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3203 Toll or Private Telecommunications Services {#sec-17-ncac-07b-.3203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3203}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. July 1, 1989
  • Amended Eff. October 1, 1991; October 1, 1990
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .3204 Cellular Telecommunications Companies {#sec-17-ncac-07b-.3204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3204}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262; 105-264
  • Eff. June 1, 1992
  • Amended Eff. August 1, 2002; July 1, 2000; October 1, 1993
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3301 Exempt Prosthetic Devices {#sec-17-ncac-07b-.3301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3301}

(a) Medical Prosthetic Devices. -- Pursuant to G.S. 105-164.13(12), sales of prosthetic devices as defined in G.S. 105-164.3, for human use are exempt from sales and use tax. Prosthetic devices for human use are exempt from sales and use tax whether or not the prosthetic device is sold on prescription. Examples of medical prosthetic devices that qualify for the exemption in G.S. 105-164.13(12) include the following:

(1) Abdominal belts of the brace type.

(2) Abdominal binders and supports.

(3) Access ports.

(4) Acetabular cups as part of a hip implant.

(5) Ankle braces.

(6) Anti-embolism stockings

(7) Arch supports.

(8) Artificial eyes.

(9) Artificial heart valves.

(10) Artificial larynx.

(11) Artificial limbs.

(12) Atrial valves.

(13) Back braces.

(14) Bone cement and wax.

(15) Bone growth stimulators – implanted.

(16) Bone pins, plates, nails, screws.

(17) Braces.

(18) Breast implants.

(19) Breast prosthesis – external

(20) Continuous positive airway pressure (CPAP) – worn.

(21) Casts and casting materials.

(22) Catheters – excluding suction catheters and similar catheters.

(23) Cervical collars.

(24) Cochlear implants.

(25) Non-Injectable Collagen.

(26) Contact lenses.

(27) Corrective eyeglasses.

(28) Defibrillator and leads – implanted.

(29) Dental prosthesis.

(30) Dialysis catheters – hemodialysis.

(31) Dialysis catheters – peritoneal.

(32) Drainage catheters.

(33) Drainage catheters – urinary.

(34) Drainage drains.

(35) Drainage shunts.

(36) Ear, nose, and throat implants.

(37) Feeding catheters.

(38) Foley catheters.

(39) Gastric bands.

(40) Gastrostomy kits.

(41) Grafts.

(42) Hands and feet implants.

(43) Head halters.

(44) Hearing aids and hearing aid batteries.

(45) Hip and knee implants.

(46) Humid vents for tracheostomies.

(47) Implanted expander – tissue and breast.

(48) Infuser pumps – worn.

(49) Infusion sets for external insulin pumps.

(50) Insulin pumps.

(51) Intragastric balloons.

(52) Knee immobilizers.

(53) Mastectomy surgical bras

(54) Maxillofacial devices – implanted.

(55) Membranes implants.

(56) Nasal cannulas.

(57) Nerve stimulators – implanted with leads.

(58) Obturators for cleft palates.

(59) Ocular implants.

(60) Orbital implants.

(61) Orthobiologics implants.

(62) Orthopedic shoes, shoe lifts, inserts, arch supports, heel protectors.

(63) Ostomy – adhesives.

(64) Ostomy – barriers, including wafer, seal ring, protective film, paste, stomahesive,

(65) Ostomy – catheters.

(66) Ostomy – collection leg bags and pouches.

(67) Ostomy – drain tubes and valves.

(68) Pacemakers and leads.

(69) Pacemakers – not implanted

(70) Penile pumps.

(71) Pressure garments.

(72) Programmable drug infusion devices.

(73) Salem sump with anti-reflux valves.

(74) Seprafilm.

(75) Shoes – post operative.

(76) Shoulder and elbow implants.

(77) Skin implants – synthetic.

(78) Sleeves – compression; excluding compression clothing for athletic purposes.

(79) Slings.

(80) Speech aids – worn electronic units.

(81) Sphincters.

(82) Splint and splint materials.

(83) Staples, sutures and suture alternatives.

(84) Stents – implanted in body.

(85) Stockings – compression; excluding compression clothing for athletic purposes.

(86) Stump shrinkers.

(87) Supports – dorsolumbar, lumbosacral, maternity, post-operative, or sacroiliac.

(88) Surgical mesh implants.

(89) Suspensories.

(90) Tendon implants.

(91) Testicular and penile implants.

(92) Trachea tubes.

(93) Tracheostomy inner cannulas.

(94) Tracheostomy speaking values.

(95) Traction devices – worn on the body.

(96) Transcutaneous electrical nerve (TENS) units – worn.

(97) Trusses.

(98) Tubes of the following types that are implanted in the body: tracheotomy or laryngectomy.

(99) Vena cava filters.

(b) Dental Prosthetic Devices. -- Pursuant to G.S. 105-164.13(12), sales of dental prosthetic devices are exempt from sales and use tax. The term prosthetic device includes headgear, bows, neck straps, wires, bands, brackets, rubber bands, jackscrews, bonding agents used to attach prosthetic devices to teeth, and other appliances when purchased by orthodontists to assemble into various types of appliances to be worn on or in the body. Dental prosthesis also includes an artificial replacement of one or more teeth and includes bridges, crowns, and dentures.

(c) Records. -- A retailer that sells prosthetic devices for human use shall keep sales records that clearly identify the prosthetic device, repair or replacement parts, and all other items included in the sales price of the device. Failure of a retailer to keep records that establish a sale of a prosthetic device is exempt from sales and use tax subjects the retailer to sale and use tax on the sale.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; April 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; July 1, 1989; February 1, 1986
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3302 Exempt Durable Medical Equipment and Durable Medical Supplies {#sec-17-ncac-07b-.3302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3302}

(a) Durable Medical Equipment. -- Pursuant to G.S. 105-164.13(12), sales of durable medical equipment as the term is defined in G.S. 105-164.3 are exempt from sales and use tax, when sold on prescription.

(b) Durable Medical Supplies. – Pursuant to G.S. 105-164.13(12), sales of durable medical supplies as the term is defined in G.S. 105-164.3 are exempt from sales and use tax, when sold on prescription. Examples of durable medical equipment and durable medical supplies that qualify for the exemption in G.S. 105-164.13(12) include the following:

(1) Abduction, cervical, and orthotic pillows.

(2) Ambu resuscitators (reusable).

(3) Anesthesia machines.

(4) Anesthesia ventilators.

(5) Anti-thrombolytic pumps.

(6) Apnea monitors.

(7) Aqua K pumps and pads.

(8) Audiology equipment – diagnostic.

(9) Automatic external defibrillators.

(10) Autotransfusion equipment.

(11) Bed – kodel pads.

(12) Beds – alternating pressure pads.

(13) Beds – blanket cradles.

(14) Beds – hospital beds – bassinets.

(15) Beds – hospital beds – beds and accessories/repair parts.

(16) Beds – incubators/isolettes.

(17) Beds – specialty care.

(18) Billie lights.

(19) Blood pressure equipment – diagnostic.

(20) Bone growth stimulators – external – not worn.

(21) Cardiology equipment – diagnostic.

(22) Cardiopulmonary bypass machines.

(23) Cauterization equipment.

(24) Chair scales.

(25) Cofflators.

(26) Collection basins – urinals, bedpans, etc.

(27) Commode chairs.

(28) Commodes.

(29) Compressors and other air power sources for a device in this list or for use in administering medication.

(30) Continuous passive motion devices.

(31) Continuous positive airway pressure (CPAP) devices – not worn.

(32) Crash carts – stocked.

(33) Dialyzers – single patient – multiple use.

(34) EEG.

(35) Enteral – feeding bags – disposable.

(36) Enteral – feeding connectors.

(37) Enteral – feeding tubing.

(38) Enteral pumps and intravenous (IV) stands.

(39) Exam tables.

(40) External insulin pumps; adaptors, piston rods, and batteries for the pumps - not worn.

(41) Feeding plugs.

(42) Fever thermometers – reusable.

(43) Glucose meters – not worn.

(44) Heat lamps – medical purposes.

(45) Heated humidifier systems.

(46) Heating pads.

(47) Humidifiers.

(48) Implantable cardioverter defibrillator (ICD) /Pacemaker Programmers.

(49) Infra-red lamps and bulbs.

(50) Infusion pumps, whether parenteral or another type - reusable.

(51) Intermittent positive pressure breathing (IPPB) machines.

(52) Intraaortic balloon pump (IABP).

(53) Intravenous (IV) stands.

(54) Intravenous (IV) poles.

(55) Intravenous (IV) therapy arm boards – reusable.

(56) Kidney dialysis machines and associates parts.

(57) Kinetic therapy beds.

(58) Lithotripters.

(59) Mammography equipment – diagnostic.

(60) Mattresses, whether spring, foam, or pressure.

(61) Medical atomizers – reusable.

(62) Medical instruments – reusable.

(63) Monitors – stationary.

(64) Magnetic resonance imaging (MRI)/ Computed tomography (CT)

(65) Nebulizers.

(66) Needleless drug delivery system – reusable – such as injection guns.

(67) Nerve stimulators – programmers.

(68) Ophthalmascopes.

(69) Ostomy irrigation sets.

(70) Otoscopes.

(71) Overbed tables and trays.

(72) Oxygen delivery – Oxygen concentrators; oxygen regulators; oxygen systems, whether liquid or gas.

(73) Oxygen tents/beds.

(74) Pacemakers – not implanted – not worn.

(75) Pacemaker transmitters.

(76) Paraffin bath units.

(77) Parenteral – feeding bags – disposable.

(78) Parenteral – feeding connectors.

(79) Parenteral – feeding tubing.

(80) Parenteral pumps and intravenous (IV) stands.

(81) Patient positioners, including prone or side-lying positioners.

(82) Percussors.

(83) Platelet separators.

(84) Pressure reduction therapy beds.

(85) Programmable drug infusion pumps.

(86) Radiology equipment – diagnostic.

(87) Respiratory bags – resuscitation.

(88) Respiratory equipment – arterial blood gas (ABG) machines, blood gas analyzer.

(89) Respiratory equipment – not oxygen delivery – such as sensors or analyzers.

(90) Respiratory-pulse oximetry equipment.

(91) Resuscitators – reusable.

(92) Scopes and lasers – endoscope.

(93) Sling scales.

(94) Speech aids – non-worn electronic.

(95) Staplers – empty – reusable.

(96) Stethoscopes.

(97) Stirrups.

(98) Stretchers.

(99) Suction pumps.

(100) Suction regulators.

(101) Surgical laser devices.

(102) Tourniquets – non-pneumatic.

(103) Tourniquets – pneumatic.

(104) Traction equipment.

(105) Transcutaneous electrical nerve stimulator (TENS) units – not worn.

(106) Ultrasound equipment.

(107) Ultraviolet lights.

(108) Vaporizers.

(109) Ventilators.

(110) Wheelchair cushions - brace/support.

(111) Whirlpools - portable, over-the-tub type devices specifically manufactured for a medical purpose.

(112) X-ray equipment.

(c) Records. -- A retailer that sells durable medical equipment or durable medical supplies, pursuant to a prescription, shall keep sales records that clearly identify the sales price, the prescription, and the durable medical equipment or supplies. The retailer shall keep the original prescription for inspection by the Secretary or an agent of the Secretary. Failure of a retailer to keep records that establish that a sale of durable medical equipment or durable medical supplies is exempt from sales and use tax subjects the retailer to sales and use tax on the sale.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; April 1, 1999; August 1, 1998; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1986
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3303 Appliances Implanted in Patients {#sec-17-ncac-07b-.3303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3303}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1998.
17 NCAC 07B .3304 Protective Helmets for Patients {#sec-17-ncac-07b-.3304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3304}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1998.
17 NCAC 07B .3305 Hearing Aids {#sec-17-ncac-07b-.3305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3305}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1998.
17 NCAC 07B .3306 Invalid Walkers: Walking Canes {#sec-17-ncac-07b-.3306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3306}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1998.
17 NCAC 07B .3401 memorial stone sales {#sec-17-ncac-07b-.3401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3401}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; December 1, 1994; October 1, 1993; June 1, 1992; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .3402 Monument Manufacturers: Tools and Supplies {#sec-17-ncac-07b-.3402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3402}

Sales to monument manufacturers of stencils, abrasives and cutting tools and equipment used by such manufacturers in the cutting, shaping, and polishing process and the solvents used to remove the stencils from the monuments are exempt from sales and use tax. Monument dealers who do not cut, shape, polish and otherwise process monuments are not classified as manufacturers and sales of stencils and other supplies to monument dealers for use in lettering or polishing monuments which they sell are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13;105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3403 Supplies to Install Memorial Stones/Monument/Bronze Grave Markers {#sec-17-ncac-07b-.3403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3403}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; December 1, 1994; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .3404 Bronze Grave Markers {#sec-17-ncac-07b-.3404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3404}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1994.
17 NCAC 07B .3501 Machinists: Foundrymen: Pattern Makers {#sec-17-ncac-07b-.3501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3501}

(a) Sales to users or consumers of dies, castings, patterns, tools, machinery and any other tangible personal property made by machinists, foundrymen or pattern makers, and parts and other tangible personal property fabricated and sold for use or consumption on or with such items of tangible personal property, are subject to the applicable statutory state and local sales or use tax unless exempt from the tax under the provisions of Paragraph (b) of this Rule.

(b) The following sales of any such property are exempt from tax:

(1) For use or consumption by the holder of a standard commercial fishing license issued under G.S. 113-168.2 for principal use in commercial fishing operations; the holder of a shellfish license issued under G.S. 113-169.2 for principal use in commercial shellfishing operations; and the operator of a for-hire boat, as defined in G.S. 113-174, for principal use in the commercial use of the boat.

(2) For use or consumption by or on ocean-going vessels plying the high seas in interstate or foreign commerce in transporting freight or passengers for hire exclusively.

(c) The tax due shall be computed at the applicable rate on the full selling price of such property, including charges for any services that go into the fabrication, manufacture or delivery thereof.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; January 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3502 Molds: Dies: Mill Machinery {#sec-17-ncac-07b-.3502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3502}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; October 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .3503 Molds: Dies: for Resale {#sec-17-ncac-07b-.3503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3503}

Sales of molds, patterns or dies to manufacturers for resale to their customers are exempt from tax and classified as wholesale sales when such sales are supported by completed Streamlined Sales and Use Tax Agreement Certificates of Exemption, Form E-595E. Manufacturers are considered to be purchasing such items for resale only when title thereto and the right of possession thereof will pass to their customers and the manufacturer-vendors' books, records and invoices show that such items are actually sold to their customers.

History

  • Authority G.S. 105-164.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3504 Molds: Dies: Retained by Seller {#sec-17-ncac-07b-.3504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3504}

Manufacturers making sales of molds, patterns or dies to users or consumers in this state shall register with the Department of Revenue for the purpose of collecting and remitting the tax due on such sales. If manufacturers make retail sales of molds, patterns or dies to manufacturer-customers within and without this state, with the right of possession and title thereto passing to such customers, the manufacturer-customers are exempt from sales and use tax when the manufacturers selling the molds, patterns or dies retain them in their possession within this state for use in manufacturing tangible personal property for sale to such customers. Out-of-state manufacturers making retail sales of molds, patterns or dies to customers within this state are not required to collect and remit North Carolina sales or use taxes on such sales when the out-of-state manufacturers retain the molds, patterns or dies in their possession for their use outside this state in manufacturing tangible personal property for sale to such customers.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3505 Molds: Dies: Nonmanufacturers' Use {#sec-17-ncac-07b-.3505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3505}

Manufacturers making retail sales of molds, patterns or dies to nonmanufacturing users or consumers within and without this state, with right of possession and title thereto passing to such customers, are liable for collecting and remitting the applicable statutory state and local sales or use tax on such sales, when the manufacturers selling the molds, patterns or dies retain them in their possession within this state for use in manufacturing tangible personal property for sale to such customers.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; October 1, 1988
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3506 Molds: Dies: Record Keeping {#sec-17-ncac-07b-.3506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3506}

History

  • Status: expired
  • Authority G.S. 105-164.22; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3601 Funeral Expenses {#sec-17-ncac-07b-.3601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3601}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1987
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .3602 Cremation Charges {#sec-17-ncac-07b-.3602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3602}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1986
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .3603 Death Benefit Payments {#sec-17-ncac-07b-.3603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3603}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. August 1, 2009.
17 NCAC 07B .3701 lubricating service {#sec-17-ncac-07b-.3701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3701}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .3702 Sales of Lubricants {#sec-17-ncac-07b-.3702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3702}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; April 1, 1999; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3703 car wash businesses {#sec-17-ncac-07b-.3703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3703}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Repealed Eff. September 1, 2018.
17 NCAC 07B .3801 Promotional Items and Gifts {#sec-17-ncac-07b-.3801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3801}

(a) Purchases by a person of items, as the term item is defined in G.S. 105-164.3, for use by the person as promotional items or gifts are not purchases for resale and are subject to sales or use tax, pursuant to G.S. 105-164.4. If the seller does not collect the North Carolina sales and use tax on such sales, the purchaser shall remit the use tax, pursuant to G.S. 105-164.6, directly to the Department.

(b) Purchases by a person of items for use in satisfying a customer's redemption of reward points or items earned by the customer through a rewards program are not purchases for resale and are subject to sales or use tax, pursuant to G.S. 105-164.4. If the seller does not collect North Carolina sales and use tax on such sales, the purchaser shall remit the use tax, pursuant to G.S. 105-164.6, directly to the Department.

(c) If the item purchased is of the type or character customarily sold by a retailer, the retailer may purchase the item without payment of the sales tax as a purchase for resale when the retailer complies with 17 NCAC 07B .0106. The retailer shall remit the use tax, pursuant to G.S. 105-164.6, to the Department on all taxable items withdrawn from inventory and used as promotional items or gifts.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3802 Sales of Trading Stamps {#sec-17-ncac-07b-.3802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3802}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3803 Redemption of Trading Stamps {#sec-17-ncac-07b-.3803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3803}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3804 Gift Certificates and Gift Cards {#sec-17-ncac-07b-.3804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3804}

Charges for gift certificates or gift cards are not subject to sales and use tax, pursuant to G.S. 105-164.4, at the time of initial sale for the gift certificate or gift card. When the holder of a gift certificate or gift card redeems the gift certificate or gift card for items, as the term item is defined in G.S. 105-164.3, the transaction is subject to the same sales and use taxes applicable to the item as if it were purchased without a gift certificate or gift card.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3901 Containers: Wrapping: Packing and Shipping Materials {#sec-17-ncac-07b-.3901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3901}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; April 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3902 Hogsheads: Cardboard Containers: Etc. {#sec-17-ncac-07b-.3902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3902}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; April 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3903 Packaging Materials: Warehousemen and Movers {#sec-17-ncac-07b-.3903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3903}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; April 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3904 Marking Machines {#sec-17-ncac-07b-.3904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3904}

Sales of marking machines to retailers and wholesalers for use in imprinting price, size, or other information on tickets, tags, etc., are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3905 Ice Handling Supplies {#sec-17-ncac-07b-.3905 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3905}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3906 Egg Cartons {#sec-17-ncac-07b-.3906 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3906}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .3907 dEPOSITS FOR REUSABLE CONTAINERS {#sec-17-ncac-07b-.3907 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3907}

(a) Pursuant to G.S. 105-164.13(47), deposits charged by a retailer or wholesale merchant for a beverage container that is returnable to the retailer or wholesale merchant for reuse when the amount charged is refundable or creditable to the purchaser are not subject to sales and use tax, whether or not the deposit is separately stated on the invoice or similar billing document.

(b) Deposits charged by a retailer or wholesale merchant for reusable containers, other than beverage containers, are subject to sales and use tax, pursuant to G.S. 105-164.4, when the purchaser of the property packaged within a reusable container exercises control over the container as is ordinarily associated with ownership, while the container is in their possession. Such amounts are a part of the sales price even though designated as a deposit for the containers.

(c) When a retailer or wholesale merchant retains title to reusable containers and the right to control the use the purchaser makes of the containers, the containers are not considered to be a part of the sale of the property packaged within the reusable container. In such cases, amounts charged to the purchasers as security for the return of the containers are not subject to sales and use tax, pursuant to G.S. 105-164.13(23), if such charges are shown separately from the sales price of the property on the invoice or similar billing document given to the purchaser at the time of sale. If such amounts are not separately stated on the invoice or similar billing document given to the purchaser at the time of sale, the total charge is subject to sales and use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; January 1, 1982; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3908 Food Storage Supplies {#sec-17-ncac-07b-.3908 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3908}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 5, 1980.
17 NCAC 07B .3909 Drums for Packaging Products {#sec-17-ncac-07b-.3909 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3909}

Sales of drums to manufacturers, producers, wholesalers, and retailers are exempt from tax under G.S. 105-164.13(23) when such drums are used for packaging, shipment, or delivery of tangible personal property which is sold at wholesale or retail and when such drums constitute a part of the sale of such tangible personal property and are delivered with it to the customer. Sales of paint to manufacturers, producers, wholesalers, and retailers for use in painting such drums are also exempt from tax.

History

  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .3910 Returnable Containers {#sec-17-ncac-07b-.3910 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3910}

Pursuant to G.S. 105-164.13(23), when a person sells tangible personal property in returnable containers without charging for the use of the containers for a specified time but, at the expiration of the specified time, the containers enter a period of overdue detention and a penalty is charged to encourage the return of the containers, the charge is not subject to sales and use tax.

History

  • Authority G.S. 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1998
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .3911 Gift Wrapping {#sec-17-ncac-07b-.3911 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .3911}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264
  • Eff. January 3, 1984
  • Amended Eff. November 1, 1994; October 1, 1993
  • Repealed Eff. September 1, 2018.
17 NCAC 07B .4001 Fertilizer: Lime and Land Plaster {#sec-17-ncac-07b-.4001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4001}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .4002 Fertilizer and Seeds {#sec-17-ncac-07b-.4002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4002}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; April 1, 1986; February 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4003 Feed, Remedies, Vaccines, Medications, and Litter Material for Animals {#sec-17-ncac-07b-.4003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4003}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; April 1, 1986; February 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4004 Insecticides and Similar Products {#sec-17-ncac-07b-.4004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4004}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; April 1, 1986; February 1, 1986; May 11, 1979
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4005 Defoliants: Inhibitors: Etc. {#sec-17-ncac-07b-.4005 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4005}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4006 Household Insecticides: Etc. {#sec-17-ncac-07b-.4006 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4006}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4007 Processed Manure {#sec-17-ncac-07b-.4007 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4007}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4008 Bread Used for Feed {#sec-17-ncac-07b-.4008 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4008}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4009 Riding Stables {#sec-17-ncac-07b-.4009 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4009}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4010 Insecticides for Lawns {#sec-17-ncac-07b-.4010 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4010}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. December 1, 1982.
17 NCAC 07B .4011 Insecticides Sold to Contractors {#sec-17-ncac-07b-.4011 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4011}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. December 1, 1982.
17 NCAC 07B .4101 Objects of Art {#sec-17-ncac-07b-.4101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4101}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4102 Sales of Photographs and Videos {#sec-17-ncac-07b-.4102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4102}

(a) Photographs. -- The sales price of photographs, whether the photographs are transferred electronically or as tangible personal property, are subject to the sales and use tax, pursuant to G.S. 105-164.4. The sales price of photographs include sitting fees charged to a customer who ultimately purchases photographs, and all charges for developing or printing. When transferred electronically, the sale of a photograph includes a photograph provided by email, electronic storage device, access through a website owned by the photographer, access through a website owned by a third-party, or by other electronic means.

A copyright fee that entitles a purchaser the right to reproduce a photograph does not constitute part of the sales price of the photograph and is not subject to sales and use tax when the charge is separately stated.

(b) Videos. -- The sales price of videos, whether the videos are transferred electronically or as tangible personal property, are subject to sales and use tax, pursuant to G.S. 105-164.4. When transferred electronically, the sale of a video includes a video provided by email, electronic storage device, access through a website owned by the videographer, access through a website owned by a third-party, or by other electronic means.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4103 Photo Tinting {#sec-17-ncac-07b-.4103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4103}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. September 1, 2018.
17 NCAC 07B .4104 Blueprints {#sec-17-ncac-07b-.4104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4104}

Sales of photostatic copies or blueprints by a photostat or blueprint producer or others to consumers or users are subject to the applicable statutory state and local sales or use tax to be computed on the gross receipts.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4105 Photo Supplies and Materials {#sec-17-ncac-07b-.4105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4105}

(a) Sales of items, as the term item is defined in G.S. 105-164.3, such as frames, films, storage media, and other articles by photographers, photo finishers, videographers, or others are retail sales subject to sales and use tax, pursuant to G.S. 105-164.4.

(b) Purchases of items by a commercial or portrait photographer or videographer for use or consumption are subject to sales and use tax, pursuant to G.S. 105-164.4. However, pursuant to G.S. 105-164.13(5), purchases by commercial or portrait photographers of items including mounts, frames, and paper, which become an ingredient or component part of the finished product are not subject to the sales and use tax when purchased for resale.

(c) Pursuant to G.S. 105-164.13(5e), purchases by a commercial or portrait photographers of mill machinery or mill machinery parts or accessories such as films, chemicals, proof paper, cameras, trays, and similar items are exempt from the sales and use tax when the mill machinery or mill machinery parts or accessories are for use in the "production" phase of the manufacturing of photographs. For purposes of this Rule, "Production" as a phase of industrial or manufacturing operations shall mean all steps performed in processing and refining rooms, and in other quarters and departments of a plant, where conditioning, treating, or other operations are done on ingredient materials as an actual routine on the assembly or processing line turning out a finished product of manufacture for sale. The "Production" phase also includes the following:

(1) The movement of raw materials or ingredients from an inventory or a stockpile located on the premises of the manufacturing facility to the assembly or processing line.

(2) The movement of goods in process along the assembly or processing line.

(3) The movement of manufactured products from the assembly or processing line into shipping or storage areas and yards located on the premises of the manufacturing facility.

(4) The work of experimentation and research performed on the manufactured products.

"Production" does not include any activity connected with the movement of raw materials or ingredients into inventory nor does it include "distribution" which is any activity connected with the movement of manufactured products within storage warehouses, shipping rooms, and other such finished product storage areas and the removal of such products therefrom for sale or shipment, or "administration" which is any administrative work of offices, promotion of sales, and collection of accounts.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4106 Photoengravings: Electrotypes: Etc. {#sec-17-ncac-07b-.4106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4106}

(a) Pursuant to G.S. 105-164.13(5), purchases by commercial printers and publishers of an item, as the term item is defined in G.S. 105-164.3, including photoengravings, electrotypes and lithographs used in the "production" phase, as production is defined in 17 NCAC 07B .4105, to produce items for sale, are exempt from sales and use tax. Lithographic and gravure plates and dies, including custom made plates and dies and tangible personal property used to fabricate plates and dies for use in the "production" of printed matter for sale, are exempt from sales and use tax, pursuant to G.S. 105-164.13(5), when title to the plates and dies do not pass to the printers' customers.

(b) Purchases of photoengravings, electrotypes, lithographs, paper, ink, and all other printing equipment and supplies by consumers or in-house printers are not for resale and are subject to the sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4107 Sales of Movie Film {#sec-17-ncac-07b-.4107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4107}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13(5e); 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4108 Negative Developing {#sec-17-ncac-07b-.4108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4108}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13(5e); 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4109 Blueprints Sold to Architects {#sec-17-ncac-07b-.4109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4109}

For purposes of G.S. 105-164.13, sales of blueprints, photographs and other items, as the term item is defined in G.S. 105-164.3, to an architectural or engineering firm are sales for use or consumption and not for resale, and are subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4110 Blueprints Sold by Architects {#sec-17-ncac-07b-.4110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4110}

Architects are liable for sales tax on blueprints or plans when they reproduce plans or drawings and sell them. No tax is due when plans and specifications are instruments of service and title thereto remains with the architects.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4201 In General {#sec-17-ncac-07b-.4201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4201}

(a) Sales made directly to the United States Government, or any qualifying agency or instrumentality thereof, are not subject to the sales and use tax, pursuant to G.S. 105-164.13(17). Qualifying United States Government agencies are divisions of the federal government. Qualifying United States instrumentalities are non-governmental agencies that act independently and whose obligations are backed by the federal government, whose enabling legislation or charter is to provide a necessary public service and are immune from sales and use tax under federal law. In order for a transaction to be a sale to the United States Government, or qualifying agency or instrumentality thereof, the entity shall purchase the the item directly from the retailer and make payment directly to the retailer with its own funds. For example, meals and lodging billed to and paid for by the federal government are not subject to sales and use tax, however meals and lodging billed to and paid for by a federal employee who is subsequently reimbursed by the federal government are subject to sales and use tax.

(b) Examples of qualifying United States Government agencies and instrumentalities thereof include the Departments of Defense, United States Armed Forces, federally operated hospitals, American Red Cross, Federal Reserve banks, federal land banks, federal housing projects, federal housing authorities, United States Postal Service, or any other department of the federal government whose activities are directly under federal control and whose purchases are paid for from the federal treasury.

(c) Sales made to the following organizations shall not be subject to sales and use tax, pursuant to G.S. 105-164.13(17), provided that the organization is authorized by the regulations of the Departments of Defense or a branch of the United States Armed Forces: United States Armed Forces Activities Funds, post exchanges, officers' mess funds, noncommissioned officers funds and other voluntary unincorporated organizations of United States Armed Forces personnel.

History

  • Authority G.S. 105-164.13; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1988
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4202 Exempt Sales to the United States Government {#sec-17-ncac-07b-.4202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4202}

(a) Retailer Records. -- A retailer that makes sales directly to the United States Government, or a qualifying agency or instrumentality thereof, shall retain copies of any Certificates of Exemption, Form E-595E, purchase requisitions or affidavits, or other documentation provided to substantiate the exemption from sales and use tax, pursuant to G.S. 105-164.13(17). Qualifying United States Government agencies are divisions of the federal government and qualifying instrumentalities are non-governmental agencies that act independently and whose obligations are backed by the federal government, whose enabling legislation or charter is to provide a necessary public service and are immune from sales and use tax under federal law. Pursuant to G.S. 105-164.22, copies of the documentation shall be available for inspection by the Secretary of Revenue or the Secretary's agents upon request. Documentation shall be kept until the statute of limitations to request a refund and to be issued a proposed assessment have expired, as set out in G.S. 105-241.6 and G.S. 105-241.8.

(b) United States Government Credit Card Program – GSA Smartpay. -- Under the program, credit cards may be centrally billed or individually billed.

(1) Centrally billed charges are billed directly to and paid directly by the United States Government and are exempt from sales and use tax, pursuant to G.S. 105-164.13(17).

(2) Individually billed charges are billed to and paid by the federal employee who is then reimbursed by the United States Government. Individually billed charges are subject to sales and use tax, pursuant to G.S. 105-164.4.

(c) Non-GSA Smartpay credit card programs implemented by qualifying agencies or instrumentalities of the United States Government are exempt from sales and use tax, pursuant to G.S. 105-164.13(17), when the charges are centrally billed and directly paid by the qualifying agency or instrumentality.

History

  • Authority G.S. 105-164.4; 105-164.13; 105-164.22; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; April 1, 1997; January 1, 1995; October 1, 1993; October 1, 1991; August 1, 1988
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4203 Contractors for the Federal Government {#sec-17-ncac-07b-.4203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4203}

Sales of items, as the term item is defined in G.S. 105-164.3, to a contractor are exempt from sale and use tax pursuant to G.S. 105-164.13(17), when a contract between the United States Government, or its agencies and instrumentalities, and a contractor contains a title passage clause from the Federal Acquisition Regulation as set out in 48 C.F.R. 1, such that title to items purchased by the contractor for use in performing the contract, pass from the contractor to the United States Government, or its agencies and instrumentalities, prior to any use by the contractor.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4204 Government Agricultural Offices {#sec-17-ncac-07b-.4204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4204}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .4205 Federal Credit Unions and the Farm Credit System {#sec-17-ncac-07b-.4205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4205}

(a) Federal Credit Unions. -- Sales to, or purchases by, federal credit unions organized under the Federal Credit Union Act, 12 U.S.C. 1751 et seq., are exempt from North Carolina sales and use tax, pursuant to G.S. 105-164.13(17).

(b) The Farm Credit System. -- Sales to, or purchases by, the farm credit system, as composed in 12 U.S.C. 2002, are exempt from North Carolina sales and use tax, pursuant to G.S. 105-164.13(17). The farm credit system includes Farm Credit Banks, the bank for cooperatives, Agricultural Credit Banks, the Federal Land Bank Associations, the Federal Land Credit Associations, the Production Credit Associations, the agricultural credit associations, the Federal Farm Credit Banks Funding Corporation, the Federal Agricultural Mortgage Corporation, service corporations established pursuant to 12 U.S.C. 2211, and such other institutions as may be made part of the farm credit system, all of which shall be chartered by and subject to regulation by the Farm Credit Administration.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; 12 U.S.C. 1768; 12 U.S.C. 2023; 12 U.S.C. 2077; 12 U.S.C. 2098; 12 U.S.C. 2134; 12 U.S.C. 2214
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; November 1, 1995; January 1, 1995; January 3, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4206 Fed Savings/Loan Assoc, Natl and State Banks, Credit Unions {#sec-17-ncac-07b-.4206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4206}

For purposes of G.S. 105-164.13(17), sales which a state would be without power to tax under the Constitution or laws of the United States or under the Constitution of this State do not include the following sales:

(1) Sales to federal savings and loan associations and national banks.

(2) Sales to state banks and state chartered credit unions.

History

  • Authority G.S. 105-164.13; 105-262; 105-264; 105-164.26; 12 U.S.C. 1464(h); 12 U.S.C. 548
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; January 1, 1995; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4207 Reserve Officers' Uniforms {#sec-17-ncac-07b-.4207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4207}

Sales of uniforms, other than sales directly to the United States Government, for use in reserve officers training programs are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4208 Postal Employees' Associations {#sec-17-ncac-07b-.4208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4208}

A post office employees' association is not construed to be an instrumentality of the United States and sales by such organizations are subject to tax. Neither the situs of the sale nor the status of the vendor would make them exempt from the North Carolina sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4209 Businesses in Federal Areas {#sec-17-ncac-07b-.4209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4209}

The fact that a business is located in a federal area does not in itself exempt said business from collecting and remitting sales tax. Title 4 of the U.S. Code, Section 105, provides that a state which levies sales taxes shall have full jurisdiction and the power to levy and collect sales taxes in any federal area within such state to the same extent and with the same effect as though such area was not a federal area with certain exemptions provided in Title 4, U.S. Code, Section 107, for sales by the United States Government or its instrumentalities.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4210 Native American Indian Country {#sec-17-ncac-07b-.4210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4210}

(a) Sales by Merchants on the Eastern Band of Cherokee Indian (EBCI) Reservation:

(1) Pursuant to G.S. 105-164.13(25), sales of items, as the term item is defined in G.S. 105-164.3, by merchants on the EBCI Reservation are exempt from sales and use tax when such merchants are authorized to do business on the EBCI Reservation and are paying the tribal gross receipts levy to the Tribal Council. This exemption applies without regard to whether a purchaser is an enrolled member of the EBCI.

(2) Admission charges to an entertainment activity on the EBCI Reservation are exempt from sales and use tax, pursuant to G.S. 105-164.13(25), provided the retailer that offers the entertainment activity is authorized to do business on the EBCI Reservation and pays the tribal gross receipts levy to the Tribal Council. This exemption applies without regard to whether a purchaser is an enrolled member of the EBCI.

(3) For purposes of this Rule, a sale occurs on the EBCI reservation when it is sourced to the reservation pursuant to G.S. 105-164.4B.

(b) Sales to Federally Recognized Native American Nations:

(1) Items Sourced to a Native American Nation's Indian Country. – Pursuant to G.S. 105-164.13(17), retail sales of items to a federally recognized Native American nation or an enrolled member of the federally recognized Native American nation residing within that nation's Indian Country, as the term Indian Country is defined in 18 U.S.C. 1151, are exempt from sales and use tax when such items are sourced to the nation's Indian Country.

(2) Items Sourced Outside a Native American Nation's Indian Country. -- Retail sales of items to a federally recognized Native American nation or to an enrolled member of the federally recognized Native American nation are subject to sales and use tax, pursuant to G.S. 105-164.4, when sourced outside the nation's Indian Country even though such items may be used, or incorporated into improvements within the nation's Indian Country.

(c) Real Property Contracts with Federally Recognized Native American Nations: The sale of items to a real property contractor are exempt from sale and use tax, pursuant to G.S. 105-164.13(17), provided that the items are sourced to a federally recognized Native American nation's Indian Country, the purchase of the item is to fulfill a real property contract with the nation or an enrolled member of the nation, and the item is used or installed within the sourced-nation's Indian Country by the contractor or the contractor's subcontractor.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.4H; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1982
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4301 Refunds to Interstate Carriers {#sec-17-ncac-07b-.4301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4301}

(a) Scope. -- This Rule explains the sales and use tax refund allowed to interstate carriers under G.S. 105-164.14(a). Taxes listed in 17 NCAC 07B .1602(f) are not eligible for refund as exceeding the scope of G.S. 105-164.14(a).

(b) Eligible Items. -- The items eligible for refund are railway cars and locomotives, and fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services for a motor vehicle, railroad car, locomotive, or airplane the carrier operates. Other items eligible for refund when purchased by an interstate carrier for a motor vehicle, railroad car, locomotive, or airplane it operates include:

(1) antennas;

(2) antifreeze;

(3) bedding for motor vehicle sleeping compartments;

(4) charts for tachographs;

(5) decals for motor vehicles;

(6) emergency flares and reflectors;

(7) fire extinguishers;

(8) freon or nitrogen used in refrigerating and cooling motor vehicles;

(9) furniture pads;

(10) lifeboats and oxygen masks;

(11) load jacks and chains;

(12) mobile CB radios;

(13) motor vehicle seat cushions;

(14) paints for decals;

(15) polyethylene liners used to waterproof trailers;

(16) pouches for registration cards and permits;

(17) radios;

(18) ramp equipment used to embark or disembark aircraft;

(19) ropes and chains to tie down cargo (adapted for use on motor vehicles; otherwise not allowed);

(20) signs attached to trucks;

(21) tarpaulins;

(22) tire chains;

(23) tire and tubes;

(24) welding rods for repair of motor vehicles;

(25) windshield solvents; or

(26) zipped covers for grills.

(c) Items not Eligible. -- The following items not eligible for refund under G.S. 105-164.14(a) include:

(1) certain digital property, as defined in G.S. 105-164.3;

(2) drivers' gloves;

(3) drivers' uniforms;

(4) food trays on airplanes;

(5) fork lift tires and parts;

(6) gauges for testing equipment;

(7) hand trucks;

(8) pallets;

(9) pillows on airplanes;

(10) piped natural gas;

(11) security seals;

(12) tire volume discounts;

(13) tools, shop supplies;

(14) trip logs; or

(15) wax and washing supplies.

(d) Amount of Refund. -- G.S. 105-164.14(a) sets out the formula for computing the amount of a refund. Under the formula, an interstate carrier may receive a refund for a percentage of the tax paid on eligible items.

(e) Due date of Claim for Refund. -- An interstate carrier claim for refund shall be filed quarterly on Form E-581, Interstate Carrier Claim for Refund State, County, and Transit Sales and Use Taxes. A claim is due within 60 days from the close of each calendar quarter ending in March, June, September, and December of each year covering the purchases or acquisitions during the preceding quarter.

(f) Form E-581, requires the following information:

(1) name and address of entity requesting the refund;

(2) Federal Employer Identification Number;

(3) North Carolina sales and use tax account number;

(4) refund period beginning and ending dates;

(5) contact person name and telephone number;

(6) name(s) of the taxing county;

(7) total miles of operation;

(8) total miles operated in North Carolina;

(9) the ratio of miles operated in North Carolina;

(10) total eligible purchases inside and outside North Carolina, not including sales tax paid;

(12) purchases per mile ratio;

(13) state sales and use tax paid on eligible purchases;

(14) state sales and use tax on purchases per mile ratio;

(15) amount of state sales and use tax refund;

(16) the ratio of county and transit sales and use tax refund;

(17) county and transit sales and use tax paid on eligible purchases;

(18) amount of county and transit sales and use tax refund;

(19) total refund amount requested;

(20) signature of person authorized to legally bind entity and date form signed.

(g) Aviation Gasoline and Jet Fuel. -- An interstate carrier's claim for refund for taxes paid at the combined general rate pursuant to G.S. 105-164.4(a)(15), shall be filed quarterly on Form E-581A, Interstate Carrier Claim for Refund Combined General Rate Sales and Use Taxes. A claim is due within 60 days from the close of each calendar quarter ending in March, June, September, and December of each year covering the purchases or acquisitions during the preceding quarter.

(h) Form E-581A, requires the following information:

(1) name and address of entity requesting the refund;

(2) Federal Employer Identification Number;

(3) North Carolina sales and use tax account number;

(4) refund period beginning and ending dates;

(5) contact person name and telephone number;

(6) total miles of operation;

(7) total miles operated in North Carolina;

(8) ratio of miles operated in North Carolina;

(9) total North Carolina combined general rate of sales and use tax paid on all purchases of aviation gasoline and jet fuel;

(10) total refund amount requested;

(11) signature of person authorized to legally bind entity and date form signed.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; July 1, 2000; August 1, 1998; August 1, 1996; October 1, 1993; July 1, 1990; February 1, 1987; March 1, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4302 Refunds to Railroad Companies {#sec-17-ncac-07b-.4302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4302}

(a) In General. -- Railroad companies, when applying for refunds pursuant to G.S. 105-164.14(a), shall comply with application frequency and form requirements set out in 17 NCAC 07B .4301.

(b) Railcars Not Owned by Refund Applicant -- A refund applicant's total eligible purchases shall include the repair of railroad cars used by, but not owned by the applicant regardless of the fact that the applicant may bill the owner of the railcars for repairs performed on such railroad cars. The miles that a railcar not owned by the applicant travel over the rail lines of the applicant shall be included in establishing the number of miles of operation in this State and the total number of miles of operation inside and outside this State for the calendar quarter.

(c) Railcars Owned by Refund Applicant. -- A refund applicant's total eligible purchases shall exclude repairs to railroad cars owned by the applicant, but operating on rail lines of another railroad company, regardless of the fact that the other railroad company may bill the applicant for repair parts used to maintain the applicant's railroad cars when in operation over the other railroad's rail lines. Additionally, an applicant's total eligible purchases shall exclude fuel, lubricants, repair parts, accessories, service contracts, and repair, maintenance, and installation services for which the applicant is billed by another railroad company when its railroad cars are traveling over the other railroad's rail lines.

(d) Locomotives. -- The provisions of this Rule shall also apply to locomotives.

History

  • Authority G.S. 105-164.14; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4303 Application {#sec-17-ncac-07b-.4303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4303}

An interstate carrier must file Form E-581 to obtain a refund under G.S. 105-164.14(a). A refund period is a calendar quarter. A claim for refund covers sales and use taxes paid during a quarter. A claim for refund is due within 60 days after the end of a quarter. The Department shall not accept a claim for refund filed later than three years after its due date. A claim for refund shall include only taxes paid for the calendar quarter covered by the claim. An amended claim for refund shall be filed to correct an understatement of a refund claimed for a prior quarter. An amended claim for refund must be filed to correct an overstatement of a refund made for a prior quarter.

History

  • Authority G.S. 105-164.14; 105-262
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; July 1, 2000; October 1, 1993; November 3, 1978
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4401 Lease Receipts {#sec-17-ncac-07b-.4401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4401}

(a) Rate of Tax. – Pursuant to G.S. 105-164.4, the gross receipts derived from the lease or rental of tangible personal property are subject to the sales or use tax at the same rates, including any maximum tax, that apply to the retail sale of such property. The maximum tax, if applicable, shall be determined for each lease or rental of tangible personal property, not on the aggregate tax for all leases or rentals of the leased tangible personal property.

(b) Computation of Tax. -- A person shall compute and pay tax on the gross receipts without any deduction.

(c) Due Date. -- The tax is due and payable at the time the lessor or retailer bills the lessee for rent whether such billing is for the lump sum rental or on a monthly or other periodic basis.

(d) Sale of Leased Tangible Personal Property. -- A retailer who leases or rents tangible personal property shall also collect the tax on the separate retail sale of the tangible personal property.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4402 Royalties {#sec-17-ncac-07b-.4402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4402}

Royalties paid, or agreed to be paid, either on a lump sum or production basis, for tangible personal property used in this state are rentals subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4403 Maintenance of Leased Property {#sec-17-ncac-07b-.4403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4403}

(a) Purchases of tangible personal property used to repair or maintain tangible personal property held for lease or rent are wholesales sales pursuant to G.S. 105-164.3(281) provided that the purchased property becomes part of the tangible personal property for lease or rent and the purchase is made by a person engaged in the business of leasing and renting the tangible personal property held for lease or rent. Pursuant to G.S. 105-164.13(5), these wholesale sales are not subject to tax when the purchaser complies with 17 NCAC 07B .0106.

(b) Sales of repair, maintenance, and installation services used to repair, recondition, or maintain tangible personal property held by the purchaser for lease or rental are wholesale sales pursuant to G.S. 105-164.3(281) and are exempt from tax pursuant to G.S. 105-164.13(5) when the purchaser complies with 17 NCAC 07B .0106.

(c) Except as provided in Paragraphs (a) and (b), a lessor is responsible for payment of the sales and use tax, pursuant to G.S. 105-164.4. Examples of tangible personal property that a lessor is liable for sales and use tax upon purchase includes, tools, shop supplies, and other tangible personal property that are used to repair tangible personal property held for lease or rental that do not become part of the tangible personal property held for lease or rental.

(d) When a lessee purchases tangible personal property or repair, maintenance, and installation services, to repair or maintain items leased or rented, the lessee is liable for payment of the sales and use tax on the purchase price.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; March 1, 1984
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4404 Equipment Furnished with Operator {#sec-17-ncac-07b-.4404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4404}

(a) A transaction that provides equipment or other tangible personal property with an operator for a fixed or indeterminate period of time, is not a lease or rental, as defined in G.S. 105-164.3(121), but is rendering a service if the operator is necessary for the equipment or other tangible personal property to "perform as designed." The receipts from such services are not subject to the sales or use tax imposed by G.S. 105-164.4 unless the service is a repair, maintenance, and installation service or other taxable service. An operator is necessary for equipment or other tangible personal property to "perform as designed" when the operator's presence, skill, knowledge, and expertise are necessary to bring about the desired effect of the equipment or other tangible personal property. An operator who only maintains, sets-up, or inspects the equipment or other tangible personal property, or any combination of such actions, is not necessary for the equipment or other tangible personal property to "perform as designed."

(b) For purposes of G.S. 105-164.13, a person that purchases equipment or other tangible personal property to provide a service identified in Paragraph (a) of this Rule is not purchasing the equipment or other tangible personal property for resale and shall pay sales and use tax on the purchase price of the equipment or other tangible personal property, pursuant to G.S. 105-164.4, as the consumer thereof.

(c) A person that leases or rents items of equipment or tangible personal property similar to those items provided by that person in rendering a service pursuant to Paragraph (a) of this Rule shall maintain records that establish the purchase of items used in the provision of a service pursuant to Paragraph (a) from those held for lease or rent. A person who fails to maintain the records as required by this Paragraph shall pay sales and use tax on the purchase of all equipment pursuant to G.S. 105-164.4 notwithstanding that some equipment may be held for lease or rental equipment, and the exemptions provided by G.S. 105-164.13 for items held for resale shall not be applicable. The records shall be maintained until the statute of limitations to request a refund and to be issued a proposed assessment have expired, as set out in G.S. 105-241.6 and G.S. 105-241.8.

(d) A person that provides the type of service described in Paragraph (a) of this Rule that purchases repair parts, lubricants, and other tangible personal property, or repair, maintenance, and installation services to maintain or repair equipment or other tangible personal property shall pay sales and use tax pursuant to G.S. 105-164.4, on the purchase price of such items, as the consumer of the repair parts, lubricants, other tangible personal property, or repair, maintenance, and installation services.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4405 Lease with Option to Purchase {#sec-17-ncac-07b-.4405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4405}

Sales or use tax is due on the gross receipts derived from or the total amount agreed to be paid for the lease or rental of tangible personal property under a lease agreement with an option to purchase. If the agreement provides that the lessee will pay a stipulated amount at the time the option is exercised less a credit for a portion or all of the lease payments, the tax is due on the amount actually paid. For example, when the option is exercised, if the purchase price of the tangible personal property is seven hundred dollars ($700.00) and the credit allowed for lease payments under the agreement is two hundred dollars ($200.00) on which the tax has been paid, additional tax is due on the five hundred dollars ($500.00) at the time the option is exercised.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4406 Insurance on Leased Property {#sec-17-ncac-07b-.4406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4406}

(a) Insurance Obtained by Lessor. -- The gross receipts derived from the lease or rental of tangible personal property for storage, use, or consumption within this State are subject to sales and use tax, pursuant to G.S. 105-164.4. The tax shall be computed on the gross receipts without deduction for any insurance charges paid to insure the property of the lessor or to insure the lessor against liability for damages to the property or person of others.

(b) Insurance Obtained by Lessee. -- Insurance premiums paid by the lessee directly to the insurer, or to the lessor as agent for transmittal to the insurer, are not subject to sales and use tax as imposed by G.S. 105-164.4, when a lessee purchases insurance on the lessee's own property or to insure themselves against liability for damages to the property or person of others. Insurance premiums paid directly by the lessee to the lessor as agent for transmittal to the insurer shall be separately stated from the lease or rental charges for the tangible personal property in the lessor's records and on the invoice, or similar billing document, given to the lessee; otherwise, pursuant to G.S. 105-164.22, the total amount charged by the lessor is subject to sales and use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4407 leases for out of state use {#sec-17-ncac-07b-.4407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4407}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; July 5, 1980
  • Repealed Eff. April 1, 2016.
17 NCAC 07B .4408 Leases: Out of State Negotiations {#sec-17-ncac-07b-.4408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4408}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-187.5; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1996; May 1, 1994; October 1, 1993; July 5, 1980
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4409 Leased Property: Maintenance {#sec-17-ncac-07b-.4409 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4409}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .4410 Assignment of Lease {#sec-17-ncac-07b-.4410 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4410}

(a) Assignment of a Lease Contract and Creation of a Security Interest in the Leased Property. Where upon a recourse basis a lessor assigns a lease contract and gives a security interest in the leased property which is designated as such but retains title to such property, the lessor remains liable for collecting and remitting tax on the lease receipts notwithstanding that the lessor does not receive rental payments directly from the lessee. However, if the assignee enforces the security agreement and acquires title to the leased property, he becomes the lessor of such property and liable for collecting and remitting tax on the receipts from its lease or rental.

(b) Assignment of a Lease Contract Together With its Right, Title and Interest in the Leased Property For Security Purposes. Where for security purposes and upon a recourse basis, a lessor assigns a lease contract together with its right, title and interest in the leased property, but the property will revert to the lessor at the expiration of the lease, the lessor remains liable for the collecting and remitting tax on the lease receipts notwithstanding that the lessor does not receive rental payments directly from the lessee.

(c) Assignment of a Lease Contract and All Right, Title and Interest in the Leased Property. When a lessor assigns a lease contract together with all right, title and interest in the leased property, the assignment is not for security purposes and the assignor does not retain any ownership rights in the contract or the property. The assignee has no recourse against the assignor. The assignee must be registered for sales and use tax purposes with this state and is liable to collect and remit the tax on the remaining lease receipts. The assignor shall obtain a valid certificate of resale from the assignee bearing the assignee's North Carolina sales and use tax registration number.

History

  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1987
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4411 Extension of Leases Subject to a Maximum Tax {#sec-17-ncac-07b-.4411 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4411}

When a maximum tax, pursuant to G.S. 105-164.4 105-164.6, or 105-164.27A would apply to the sale of tangible personal property and the tangible person property is leased for a definite stipulated period of time, the lease payments during the lease period are subject to the maximum tax.

(1) Extension Provisions in Lease. -- If the original lease contains provisions for extension, whether by action or inaction, the extended term of the lease is part of the original lease and the maximum tax applies to the entire lease including any extension under the terms of the original lease.

(2) No Extension Provisions in Lease. – If the original lease does not contain provisions for extension at the option of the lessee, whether by action or inaction, but a new lease agreement is subsequently entered into, the maximum tax applies separately to the second lease. Any sales tax payments made on the maximum tax for the first lease is not applied to the second lease.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4412 Sale of Leased Property {#sec-17-ncac-07b-.4412 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4412}

When tangible personal property which has been leased is sold at retail, the sale is subject to the applicable retail rate of tax without regard to any tax which has been collected and remitted to the Department on receipts from the lease or rental of the property.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4413 Conditional Sales Contract {#sec-17-ncac-07b-.4413 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4413}

(a) A conditional sales contract is an agreement that requires the following:

(1) The transfer of title under a security agreement or deferred payment plan, upon completion of the required payments; or

(2) The transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100.00) or one percent of the total required payments.

(b) An agreement that meets the requirements of Paragraph (a) of this Rule does not constitute a lease or rental, as defined in G.S. 105-164.3, and is considered a conditional sales contract. Any applicable sales and use tax for a conditional sales contract is due upon delivery of the item, as the term item is defined in G.S. 105-164.3, to the purchaser.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4414 Golf Driving Range Fees {#sec-17-ncac-07b-.4414 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4414}

Charges by golf driving ranges for the use of the range are not subject to sales or use taxes. In such cases, the person who pays the charge is generally entitled to the use of a golf club, basket of balls and the driving range; thus, there is no sale or rental of tangible personal property. Sales or rentals of tangible personal property by such businesses are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4415 Skating Rink Fees {#sec-17-ncac-07b-.4415 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4415}

History

  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • RRC objection January 31, 2024 and rule returned to agency on February 1, 2024.
17 NCAC 07B .4416 Highway Use Tax and Alternate Gross Receipts Tax {#sec-17-ncac-07b-.4416 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4416}

History

  • Status: repealed
  • Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-187.11
  • 105-262
  • Eff. October 1, 1991
  • Amended Eff. June 1, 1992
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4501 Sales by Laundries: Ect. {#sec-17-ncac-07b-.4501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4501}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; April 1, 1997; October 1, 1993; June 1, 1992; October 1, 1991
  • August 1, 1988
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4502 Fuel for Laundries: Etc. {#sec-17-ncac-07b-.4502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4502}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; February 1, 1986; May 1, 1985
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4503 Equipment and Supplies for Laundries: Etc. {#sec-17-ncac-07b-.4503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4503}

(a) Pursuant to G.S. 105-164.13(10), sales to commercial laundries, and pressing and dry cleaning establishments of laundry and dry cleaning machinery used in the direct performance of the laundering or the pressing and cleaning service, as well as parts and accessories attached to such equipment and lubricants applied to such equipment, and tangible personal property listed in G.S. 105-164.13(10)a are exempt from sales and use tax. Examples of items exempt from sales and use tax when purchased by commercial laundries and pressing and dry cleaning establishments include the following:

(1) water heaters, water softener tanks, central control collection systems, marking machines, packaging machines, and folding machines;

(2) hydraulic fluids used in laundry and dry cleaning machinery;

(3) boiler compounds used in boilers furnishing water or steam to the laundering, pressing or cleaning machinery;

(4) steam hose leading directly from the boiler to the laundering and dry cleaning machinery;

(5) press pads and covers for laundering and dry cleaning machinery;

(6) baskets, hampers, casters, or other containers used between the laundering and cleaning processes to transport or contain garments being laundered or cleaned;

(7) carbon and carbon filters used for reprocessing cleaning compounds;

(8) lint rolls and refills;

(9) conveyors used to transport garments along the laundering, cleaning, and pressing line during the process but not conveyors used before the laundering, cleaning, and pressing process begins or after it has been completed;

(10) boiler room machinery, including valves, fittings and water pumps; and

(11) transformers located on or adjacent to motors that power machinery used in the direct performance of laundering and cleaning services.

(b) Items not classified as laundering and dry cleaning machinery or parts or accessories are subject to sales and use tax, pursuant to G.S. 105-164.4. Examples of items not classified as laundering and dry cleaning machinery or parts or accessories include the following:

(1) coin operated musical devices, amusement devices, coin changers, vending machines, and repair or replacement parts for such machines;

(2) baskets, hampers, casters, or containers used for general purposes such as to pick up soiled garments or deliver clean garments;

(3) smoke stacks, including any attached steel ladders;

(4) wiring used in the general wiring system;

(5) sewing machines used in repairing or altering the customers' property and the replacement or repair parts to the machines;

(6) tailoring supplies such as buttons, threads, and zippers for use in repairing or altering garments for which no charge is made to the customer;

(7) letterheads, monthly reports, envelopes and other office supplies;

(8) protective clothing for employees such as rubber gloves, aprons, protective shoes, etc. whether paid for by the employer or the employee;

(9) steam hose or pipe used in the general heating system;

(10) janitorial supplies;

(11) office furniture, fixtures and equipment, including cash registers;

(12) uniforms for employees;

(13) advertising materials;

(14) structural or building materials, supplies, fixtures and equipment that shall become a part of or be annexed to any building or structure being erected, altered or repaired;

(15) equipment used in the storage process to revitalize furs;

(16) conveyors used before or after the laundering, pressing, and cleaning process to transport garments, but not those conveyors used to move the garments along the laundering, pressing, and cleaning line;

(17) transformers used in connection with general wiring and power supply; and

(18) water softener chemicals.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4504 Laundry Supplies {#sec-17-ncac-07b-.4504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4504}

History

  • Status: expired
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4505 Miscellaneous Laundry Equipment {#sec-17-ncac-07b-.4505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4505}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .4506 Garment Repairs and Storage {#sec-17-ncac-07b-.4506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4506}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4507 rug reinstallation charges {#sec-17-ncac-07b-.4507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4507}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4508 Laundry Business: Interstate {#sec-17-ncac-07b-.4508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4508}

When a North Carolina dry cleaning firm performs cleaning services within this state, the place where the garments are delivered is the determining factor in sourcing the sale for sales and use tax purposes. If the solicitor delivers the garments in North Carolina, the applicable statutory state and local sales or use tax is due. If the garments are delivered outside North Carolina, this state's tax is not due notwithstanding whether the service is performed in this State. When a nonresident cleaning plant sends an employee into this state to pick up garments which are cleaned at the plant's location in another state and delivered to the customer in this state, the charge to the North Carolina customer is subject to the applicable statutory state and local sales and use tax. When a nonresident solicitor comes into this state to solicit cleaning business on his own behalf which he will have cleaned by a nonresident cleaning plant, the solicitor is liable for collecting and remitting the tax on the gross receipts derived from soliciting such business in this state.

History

  • Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4509 Uniform Rentals {#sec-17-ncac-07b-.4509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4509}

Uniform rental businesses are not soliciting laundry or cleaning but are soliciting rental business for themselves. The total charge to such businesses by commercial laundries and dry cleaners for laundering or dry cleaning articles of tangible personal property which are to be leased or rented are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4510 Independent Cleaning Solicitors {#sec-17-ncac-07b-.4510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4510}

(a) Independent Cleaning Solicitors. -- For purposes of this Rule, an independent cleaning solicitor is a person engaged in the business of soliciting laundry, dry cleaning, or hat blocking services to customers but engages another business to perform the laundering, dry cleaning, or hat blocking.

(b) Sales by Independent Cleaning Solicitors. -- An independent cleaning solicitor making sales is a retailer, as defined in G.S. 105-164.3, and is liable for collecting and remitting the sales and use tax on their gross receipts derived from laundry, dry cleaning, or hat blocking services it solicits, pursuant to G.S. 105-164.4.

(c) Purchases by Independent Cleaning Solicitors. -- The purchase of laundry, dry cleaning, or hat blocking services by an independent cleaning solicitor to sell to its customers from a company that performs the laundering, cleaning, or other service is exempt as a wholesale sale, pursuant to G.S. 105-164.13(61b). Independent cleaning solicitors shall comply with 17 NCAC 07B .0106 when purchasing laundry, dry cleaning, or hat blocking services, for the purpose of resale.

History

  • Authority G.S. 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4511 Dyeing of Garments {#sec-17-ncac-07b-.4511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4511}

When North Carolina laundries or dry cleaning plants accept dyeing jobs which they ship to out-of-state dyers for dyeing, the North Carolina laundries or dry cleaning plants are liable for collecting and remitting the applicable statutory state and local sales or use tax on the charges to their customers for the dyeing work.

History

  • Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4512 Exclusion of Tax from Receipts {#sec-17-ncac-07b-.4512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4512}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 5, 1980
  • Repealed Eff. August 1, 1988.
17 NCAC 07B .4513 Inducements to Cleaning Services {#sec-17-ncac-07b-.4513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4513}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1976
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4514 Cleaning Machinery Repairs {#sec-17-ncac-07b-.4514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4514}

Sales of welding rods to commercial laundries and dry cleaning operators for use in repairing machinery used directly in the laundering or dry cleaning service are exempt from sales and use tax. Sales of oxygen and acetylene to such operators for use in repairing machinery are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2009; October 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4515 Fuel for Cleaning Plants {#sec-17-ncac-07b-.4515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4515}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1986; May 1, 1985
  • Repealed Eff. April 1, 1986.
17 NCAC 07B .4601 Sales and Purchases of Automobiles and Other Motor Vehicles {#sec-17-ncac-07b-.4601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4601}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; July 1, 1990; February 1, 1988; March 1, 1987
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4602 Boats, Boat Trailers, and Accessories {#sec-17-ncac-07b-.4602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4602}

A retail sale of a boat with a boat trailer is considered to be the sale of two separate articles. The retail sale of the boat trailer, a motor vehicle within the meaning of the statute, is subject to the three percent highway use tax. The retail sale of the boat is subject to the three percent rate of tax with a maximum tax of one thousand five hundred dollars ($1,500.00) applicable to the sale of any boat except for those sales exempt from tax under the provisions of G.S. 105-164.13(9). The tax shall be computed on the gross sales price of the boat, including charges for the boat motor, fenders, boat and motor controls, compasses, windshields, horns, lights, or any other parts or accessories, all of which must be attached thereto at the time of delivery to the purchaser, labor for installing such parts and accessories, freight or any other charge for preparing the boat for sale. Life jackets, life rings, cushions, flares, fire extinguishers and rope are considered to be safety equipment rather than accessories to the boat and sales of such items at retail are subject to the general State tax and any applicable local sales or use tax notwithstanding they are sold with the boat. Parts and accessories, including boat motors, fenders, boat and motor controls, lights, windshields, horns and other above-named items sold separately from the sale of a boat are also subject to the general State tax and any applicable local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4603 Motor Vehicle Service Businesses {#sec-17-ncac-07b-.4603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4603}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; June 1, 1992; October 1, 1991; July 1, 1990
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4604 special equipment-accessories: motor vehicles {#sec-17-ncac-07b-.4604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4604}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; June 1, 1992; October 1, 1991; July 1, 1990
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4605 Motor Vehicles Traded in {#sec-17-ncac-07b-.4605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4605}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 8, 1981
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .4606 Motor Vehicles Used by Dealers {#sec-17-ncac-07b-.4606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4606}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; March 1, 1984
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4607 Motor Vehicle Kits {#sec-17-ncac-07b-.4607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4607}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 3, 1984; July 5, 1980
  • Repealed Eff. October 1, 1990.
17 NCAC 07B .4608 Motor Vehicles: Military Personnel {#sec-17-ncac-07b-.4608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4608}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 3, 1984; July 5, 1980
  • Repealed Eff. October 1, 1990.
17 NCAC 07B .4609 Fire Trucks and Equipment {#sec-17-ncac-07b-.4609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4609}

(a) Firefighting Equipment. -- Retail sales of items such as axes, brooms, buckets, shovels, ropes, general purpose tools, gas masks, first aid kits, blankets, portable pumps, and portable fire extinguishers are subject to sales and use tax, pursuant to G.S. 105-164.4. Such items are subject to sales and use tax even if they are sold with fire trucks, as the items are firefighting equipment rather than accessories to the fire truck.

(b) Privately Owned Fire Trucks. -- Retail sales of privately owned fire trucks or vehicles that have permanently attached firefighting equipment and are used only for firefighting purposes are classified as special mobile equipment, not a motor vehicle as defined in G.S. 105-164.3, and sales thereof are not exempt under G.S. 105-164.13(32), but are subject to sales and use tax, pursuant to G.S. 105-164.4.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4610 Motor Vehicles: Sales by Federal Government {#sec-17-ncac-07b-.4610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4610}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1990.
17 NCAC 07B .4611 Parts from Junked Motor Vehicles {#sec-17-ncac-07b-.4611 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4611}

Persons, firms, or corporations engaged in the business of making retail sales of used parts from junked motor vehicles are liable for collecting and remitting the applicable rate of tax on such sales. When traded-in or repossessed articles are dismantled and the parts therefrom are sold at retail by such businesses, the parts lose their identity as traded-in or repossessed articles and are subject to the tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; July 5, 1980
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4612 Motor Vehicle Selling Expenses {#sec-17-ncac-07b-.4612 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4612}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1990; July 1, 1990
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4613 Motor Vehicle Lessors {#sec-17-ncac-07b-.4613 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4613}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1990; July 1, 1990
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4614 Recreational Vehicles {#sec-17-ncac-07b-.4614 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4614}

The definition of motor vehicle in G.S. 105-164.3 includes camper trailers, fifth-wheel trailers, motor homes, and travel trailers, as defined in G.S. 20-4.01, that are designed primarily for use upon the highways. The definition of motor vehicle in G.S 105-164.3 does not include truck campers, as defined in G.S. 20-4.01.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-187.3; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1990
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .4615 Manufactured Homes {#sec-17-ncac-07b-.4615 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4615}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984
  • Repealed Eff. March 1, 2016.
17 NCAC 07B .4616 Double-Wide Mobile Homes {#sec-17-ncac-07b-.4616 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4616}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. January 3, 1984; July 5, 1980; March 24, 1978
  • Repealed Eff. July 1, 1990.
17 NCAC 07B .4617 Mobile Classroom, Office and Storage Trailers {#sec-17-ncac-07b-.4617 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4617}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1990; January 3, 1984; July 5, 1980; March 24, 1978
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4618 Motor Vehicle Supplies {#sec-17-ncac-07b-.4618 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4618}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991
  • Repealed Eff. June 1, 1992.
17 NCAC 07B .4619 Highway Use Tax {#sec-17-ncac-07b-.4619 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4619}

History

  • Status: repealed
  • Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8
  • 105-187.9; 105-262
  • Eff. October 1, 1990
  • Amended Eff. June 1, 1992; October 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .4701 Commercial Printers and Publishers {#sec-17-ncac-07b-.4701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4701}

(a) Pursuant to G.S. 105-164.4, retail sales of items, as the term item is defined in G.S. 105-164.3, by commercial printers or publishers are subject to sales and use tax including subscriptions, plates and dies sold to customers, book binding, and other repair, maintenance, and installation services.

(b) Exempt Purchases of Mill Machinery or Mill Machinery Parts or Accessories by Commercial Printers or Publishers. -- Pursuant to G.S. 105-164.13(5e), purchases by commercial printers and publishers of mill machinery or mill machinery parts or accessories for use in the production phase of printing and publishing, are exempt from sales and use tax. For purposes of this Rule, "Production" as a phase of industrial or manufacturing operations shall mean all steps performed in processing and refining rooms, and in other quarters and departments of a plant, where conditioning, treating, or other operations are done on ingredient materials as an actual routine on the assembly or processing line turning out a finished product of manufacture for sale. The "Production" phase also includes the following:

(1) The movement of raw materials or ingredients from an inventory or a stockpile located on the premises of the manufacturing facility to the assembly or processing line.

(2) The movement of goods in process along the assembly or processing line.

(3) The movement of manufactured products from the assembly or processing line into shipping or storage areas and yards located on the premises of the manufacturing facility.

(4) The work of experimentation and research performed on the manufactured products.

"Production" does not include any activity connected with the movement of raw materials or ingredients into inventory nor does it include "distribution" which is any activity connected with the movement of manufactured products within storage warehouses, shipping rooms, and other such finished product storage areas and the removal of such products therefrom for sale or shipment, or "administration" which is any administrative work of offices, promotion of sales, and collection of accounts. Items that are mill machinery or mill machinery parts or accessories when purchased by a commercial printer or publisher include the following:

(1) Machinery and equipment and parts or accessories thereto for use directly in the production of newspapers, magazines, and other printed material for sale.

(2) Custom made plates and dies for use directly in the production of newspapers, magazines, and other printed material for sale when title to the plates and dies does not pass to the printers' customers.

(3) Tangible personal property such as wood and metal used to fabricate plates and dies for use in the production of printed material for sale when title to the plates and dies does not pass to the printers' customers.

(4) Machinery, equipment, film, and other tangible personal property that are used or consumed by the printer in the production of the plates and dies that are directly used in the production of newspapers, magazines, and other printed material for sale.

(5) Lithographic and gravure plates and dies retained by the printer or publisher that are directly used in the production of newspapers, magazines and other printed material for sale.

(6) Photo engravings, electrotypes, and lithographs for direct use in printing tangible personal property for sale.

(7) Printing presses for direct use in printing tangible personal property for sale.

(8) Cushion paper, cover paper, and tissue for use in building up the printing surface of the press for direct use in printing tangible personal property for sale.

(9) Offset or direct relief duplicating machines and repair parts or accessories for such machines, including offset blankets and plates.

(10) Positives and negatives for use in preparing plates for use in the printing process.

(11) Chemicals used to clean printing machinery.

(12) Metal for making type.

(13) Computers used in the printing process.

(14) Mounting tape for use in the preparation of plates.

(15) Printing machines when the machines are used to produce newspapers or other printed material for sale.

(16) Photographs to be reproduced in newspapers.

(c) In-House Printers. -- The provisions of Paragraph (b) of this Rule do not apply to sales of printing equipment and supplies to businesses that operate print shops for the production of printed matter for their own use and not for sale.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; April 1, 2001; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988
  • Readopted Eff. February 1, 2024
  • Amended Eff. March 1, 2025.
17 NCAC 07B .4702 Printing of Containers {#sec-17-ncac-07b-.4702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4702}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4703 Printing Charges {#sec-17-ncac-07b-.4703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4703}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 3, 1984.
17 NCAC 07B .4704 Plates for Printing Containers {#sec-17-ncac-07b-.4704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4704}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. November 1, 1982.
17 NCAC 07B .4705 Printing Surface Supplies {#sec-17-ncac-07b-.4705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4705}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4706 Offset Printing Equipment {#sec-17-ncac-07b-.4706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4706}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4707 Printing Chemicals {#sec-17-ncac-07b-.4707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4707}

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980
  • RRC objection January 31, 2024 and rule returned to agency on February 1, 2024.
17 NCAC 07B .4708 Postage Charges by Printers {#sec-17-ncac-07b-.4708 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4708}

Pursuant to G.S. 105-164.13(17) and 18 USC 8, the face value of United State Postal Service postage sold by commercial printers for printed postal cards or envelopes, that are sold for use by the commercial printers' customer, is exempt from sale and use tax when the postage is printed or affixed to the printed postcards or envelopes prior to sale, and when the value of the postage is stated separately from other charges on the invoice or similar billing document given to the customer at the time of sale.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4709 Bookbinding Supplies: Printers {#sec-17-ncac-07b-.4709 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4709}

Sales of padding cement, stripping tape and stitching wire used to bind or join forms, booklets, etc., printed by commercial printers for sale are exempt from tax as an ingredient or component part of the manufactured products.

History

  • Authority G.S. 105-164.13; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4710 Bookbinders {#sec-17-ncac-07b-.4710 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4710}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Repealed Eff. June 1, 2016.
17 NCAC 07B .4711 Gas Sold to Printers {#sec-17-ncac-07b-.4711 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4711}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; May 1, 1985
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4712 Metal for Making Type {#sec-17-ncac-07b-.4712 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4712}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; May 1, 1985
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4713 Typewriters Sold to Printers {#sec-17-ncac-07b-.4713 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4713}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .4714 Mounting Tape Sold to Printers {#sec-17-ncac-07b-.4714 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4714}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4715 Newspaper Publishers: Machinery {#sec-17-ncac-07b-.4715 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4715}

Sales of machines to newspaper publishing companies for use in printing their customers' addresses are subject to the applicable statutory state and local sales or use tax without any maximum tax applicable thereto. Sales of addressograph plates to commercial printers for use in the mailing and shipping process are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4716 Typesetting {#sec-17-ncac-07b-.4716 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4716}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990
  • Repealed Eff. January 1, 2024.
17 NCAC 07B .4717 Photographs: Newspapers {#sec-17-ncac-07b-.4717 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4717}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. April 1, 2006.
17 NCAC 07B .4718 Reproduction Proofs {#sec-17-ncac-07b-.4718 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4718}

Sales of reproduction proofs to commercial printers to be used to produce negatives which are then used to produce plates for the printing of tangible personal property for sale are exempt from tax.

History

  • Authority G.S. 105-164.3; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .4801 Records Required to Be Kept {#sec-17-ncac-07b-.4801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4801}

(a) Persons making sales or purchases of an item, as the term item is defined in G.S. 105-164.3, shall keep records as required in G.S. 105-164.22 that establish the amount of the person's sales and use tax liability. Documentation shall be kept until the statute of limitations to request a refund and to be issued a proposed assessment have expired, as set out in G.S. 105-241.6 and G.S. 105-241.8. Records to establish a person's sales and use tax liability include the following:

(1) All cash and credit sales, including sales under any type of financing or installation plan.

(2) The amount of all items purchased and copies of all bills of lading, invoices, and purchase orders.

(3) Copies of all sales invoices furnished by wholesale merchants that shall show the name and address of the purchaser, the date of purchase, the item or items purchased, and the purchase price of the item.

(4) All deductions and exemptions claimed in sales and use tax returns for each transaction.

(5) All purchase, sales, and inventory records for items, as the term item is defined in G.S. 105-164.3, used or consumed in the conduct of business.

(6) A true and complete inventory of the value of the materials, supplies, goods or merchandise on hand.

(7) All exemption certificates, and records of all sales made to a person furnishing an exemption certificate.

(8) All affidavits of capital improvement or other records that establish a transaction is a real property contract. For purposes of this Rule, other records means written records that establish a transaction is a capital improvement.

(9) All affidavits certifying tax paid by the purchaser on an item that becomes a part of real property.

(10) Records of all sales made through a facilitator engaged in business in the State.

(11) All affidavits of export.

(12) All shipping records for items that are delivered.

(13) All agreements with facilitators.

(14) All bank account records.

(15) All point-of-sale records and cash register z-tapes.

(16) Any other document, report, form, or other similar record that establishes a person's sales and use tax liability.

(b) Except for persons listed in G.S. 105-164.20(b), person's having both cash and credit sales may elect to report their tax liability on either the cash or accrual basis of accounting provided their records are kept in such a manner that they can determine their tax liability correctly on the basis used. If a person wishes to change the basis of reporting selected when applying for a Certificate of Registration in accordance with 17 NCAC 07B .0104 to another, the person shall apply to the Secretary of Revenue by written letter signed by the person and mailed to the attention of the Sales and Use Tax Division to the Department's mailing address set out in 17 NCAC 01A .0101 for permission to make such change. A person's selected basis continues in effect until the person receives permission from the Secretary, or the Secretary's designee, to change the basis selected. The Secretary, or the Secretary's designee, shall only grant permission allowing a person to change the basis of reporting upon a showing that the person's accounting system and processes shall establish the amount of the person's sales and use tax liability using the requested basis of accounting.

History

  • Authority G.S. 105-164.20; 105-164.22; 105-262; 105-264
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4802 Accrual Basis {#sec-17-ncac-07b-.4802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4802}

(a) A person that elects to report and pay tax on the accrual basis pursuant to 17 NCAC 07B .4801, or is required to report on the accrual basis pursuant to G.S. 105-164.20, shall keep records that disclose a separate accounting of taxable and nontaxable sales.

(b) The person shall pay tax on the total sales price of all taxable items, as the term item is defined in G.S. 105-164.3, sold during the period covered by the sales and use tax return as required by G.S. 105-164.16, whether or not such sales are cash, credit, installment, or conditional sales, and whether or not the person retains the installment and conditional sales contracts or sells or assigns them to others and without regard to any finance reserve withheld on finance paper sold or assigned to others.

(c) Interest, financing, and carrying charges from credit extended under conditional sales contracts providing for deferred payment are not subject to tax if the charges are separately stated on the invoice or similar billing document given to the purchaser at the time of sale and maintained in the person's records of sales.

(d) Bad Debts. Pursuant to G.S. 105-164.13, bad debts that meet the requirements of G.S. 105-164.13(15) may be deducted from gross taxable sales, during corresponding periods, if the person maintains records disclosing separately the amount of bad debts representing taxable sales and the amount representing nontaxable sales. A person shall make the deduction for sales and use tax purposes within three years of charging off an account for income tax purposes. A person who is not required to file income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is charged off in its books and records as uncollectible and would otherwise be eligible for a bad debt deduction for income tax purposes if the person were required to file income tax returns. In this instance, the person shall make the deduction for sales and use tax purposes within three years of the date the account is recognized and finally expensed as a bad debt in its books and records. A person that does not deduct a bad debt within the time allowed shall not make any deduction for the bad debt. If a deduction is taken for a bad debt and the debt is subsequently collected, in whole or in part, the tax on the amount of debt collected must be paid and reported on the sales and use tax return filed for the period in which the collection occurs. For purposes of reporting collection of the bad debt subsequent to having charged off and deducted such bad debt, any payments on the debt shall be applied first proportionally to the taxable price of the item and sales tax thereon, and secondly to interest, services charges, and any other charges.

History

  • Authority G.S. 105-164.3; 105-164.13; 105-164.20; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4803 Cash Basis {#sec-17-ncac-07b-.4803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4803}

(a) A person making taxable and nontaxable sales that elects to report and pay tax on the cash basis, and is not required to report on the accrual basis pursuant to G.S. 105-164.20, shall keep records that disclose a separate accounting of taxable and nontaxable sales.

(b) The person shall pay tax on the total sales price of all taxable items, as the term item is defined in G.S. 105-164.3, sold during the period covered by the sales and use tax return as required by G.S. 105-164.16.

(c) Sales upon which tax is due include cash, credit, installment, or conditional sales, and on any portion of the sales price collected or constructively received during the return period.

(d) Interest, financing, and carrying charges from credit extended under conditional sales contracts providing for deferred payment of the purchase price are not subject to the tax if such charges are separately stated on the invoice or similar billing document given to the purchaser at the time of sale and maintained in the person's records of sales.

(e) A person that sells or assigns the finance paper on conditional, installment, or other deferred payment sales is deemed to have received the full balance of consideration for the sale of an item and shall remit tax on the total sales price of the item at the close of the period when the finance paper was assigned or sold including any finance reserve withheld on the finance paper.

(f) A person filing their sales and use tax returns on the cash basis of accounting that sells their accounts receivable shall remit tax on their taxable accounts receivable balance outstanding at the time they sell the accounts even though the accounts may be sold at a discount to the purchaser.

History

  • Authority G.S. 105-164.3; 105-164.20; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .4901 Shipments from Outside North Carolina {#sec-17-ncac-07b-.4901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4901}

History

  • Status: repealed
  • Authority G.S. 105-164.12; 105-262
  • Eff. February 1, 1976.
  • Amended Eff. August 1, 1996; October 1, 1993; October 1, 1991
  • Repealed Eff. August 1, 2002.
17 NCAC 07B .4902 Shipments from Within North Carolina {#sec-17-ncac-07b-.4902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .4902}

History

  • Status: repealed
  • Authority G.S. 105-164.12; 105-262
  • Eff. February 1, 1976.
  • Amended Eff. August 1, 1996; October 1, 1993; October 1, 1991
  • Repealed Eff. August 1, 2002.
17 NCAC 07B .5001 Eyeglasses and Contact Lenses {#sec-17-ncac-07b-.5001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5001}

(a) Eyeglasses:

(1) Corrective Eyeglasses. -- Sales of corrective eyeglasses for human use, including frames as an integral part thereof, are exempt from sales and use tax as prosthetic devices, pursuant to G.S. 105-164.13(12). When eyeglass cases, lens wipes, and lens solution are given to the purchaser as part of the sale and included in the sales price of corrective eyeglasses for human use, they are also exempt under G.S. 105-164.13(12) from sales and use tax. Corrective eyeglasses, whether prescription eyeglasses or reading glasses, are not required to be sold on prescription in order for the exemption from sales and use tax to apply.

(2) Record Keeping. -- A person who sells corrective eyeglasses shall keep sales records that clearly separate it sales of corrective eyeglasses from sales of other items. Pursuant to G.S. 105-164.22, failure of a person to keep records that establish a sale is exempt from sales and use tax subjects the person to liability for sales and use tax on the sale.

(b) Contact Lenses:

(1) Corrective Contact Lenses. -- Sales of corrective contact lenses for human use are exempt from sales and use tax as prosthetic devices, pursuant to G.S. 105-164.13(12). When carrying cases, patient instruction booklets, patient care kits, aseptors, salt tablets, lens solution, and squeeze bottles are given to the purchaser as part of the sale and included in the sales price of corrective contact lenses for human use, they are also exempt under G.S. 105-164.13(12) from sales and use tax.

(2) Record Keeping. -- A person who sells corrective contact lenses shall keep sales records that clearly separate its sales of corrective contact lenses from sales of other items. Pursuant to G.S. 105-164.22, failure of a person to keep records that establish a sale is exempt from sales and use tax subjects the person to liability for sales and use tax on the sale.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.4D; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .5002 Eyeglass Frames and Repair Parts {#sec-17-ncac-07b-.5002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5002}

(a) Eyeglass frames sold in connection with the repair or replacement of corrective eyeglasses for human use are exempt from sales and use tax, pursuant to G.S. 105-164.13(12), as prosthetic devices. Sales of repair or replacement parts for prosthetic devices, such as temples, nose pads, temple hinges, screws, and ear tips, are also exempt from sales and use tax. A person who sells corrective eyeglass frames and repair parts for corrective eyeglasses for human use shall keep sales records that clearly separate its sales of corrective eyeglass frames and repair parts for corrective eyeglasses for human use from sales of other items.

(b) Pursuant to G.S. 105-164.13(61b), sales of eyeglass frames, repair parts for eyeglasses, cases, optical merchandise, and optical supplies to registered retailers or wholesale merchants for resale are exempt from sales and use tax, when the purchaser complies with the requirements of 17 NCAC 07B .0106.

History

  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Readopted Eff. February 1, 2024.
17 NCAC 07B .5003 Ophthalmic Instruments {#sec-17-ncac-07b-.5003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5003}

Sales of ophthalmic instruments and supplies to physicians, oculists, optometrists and other users are subject to the applicable statutory state and local sales or use tax.

History

  • Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46
  • Eff. February 1, 1976
  • Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .5004 Taxable Optical Supplies {#sec-17-ncac-07b-.5004 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5004}

(a) The sale to consumers of solutions for cleaning eyeglasses, eyeglass cleaning cloths or wipes, eyeglass cases, eyeglass chains or cords, and similar eyeglass supplies are exempt from sales and use tax pursuant to G.S. 105-164.13(12), provided that:

(1) The items are sold with corrective eyeglasses and the items are not billed separate and apart from the corrective eyeglasses; and

(2) The sale is a bundled transaction pursuant to G.S. 105-164.4D.

(b) The sale to consumers of aseptors, salt tablets, squeeze bottles, carrying cases, contact lens instruction booklets, contact lens care kits, and similar contact lens supplies are exempt from sales and use tax pursuant to G.S. 105-164.13(12), provided that:

(1) The items are sold with corrective contact lenses and the items are not billed separate and apart from the corrective contact lenses; and

(2) The sale is a bundled transaction pursuant to G.S. 105-164.4D.

History

  • Authority G.S. 105-164.4; 105-164.4D; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538
  • Eff. February 1, 1976
  • Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991
  • Readopted Eff. January 1, 2024.
17 NCAC 07B .5101 Leased Departments {#sec-17-ncac-07b-.5101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5101}

Where a store or other business has leased certain of its departments to other persons who make therein retail sales of tangible personal property, the lessee of each such leased department shall register with the North Carolina Department of Revenue and shall also, unless the Secretary has in writing agreed otherwise, file separate sales and use tax returns monthly. If the lessor keeps the books for the lessee and makes collections on account of the lessee's sales, the lessor may, as agent for the lessee, file the required separate monthly returns for each such lessee and pay to the Department the taxes due. However, the lessee shall not be relieved of his tax liability if the lessor fails to make the proper returns or fails to remit to the Department all taxes due by reason of the business conducted by the lessee.

History

  • Authority G.S. 105-164.16; 105-262
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019.
17 NCAC 07B .5102 Transient Sellers {#sec-17-ncac-07b-.5102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5102}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.13; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .5201 Chicks: Eggs: Exemption {#sec-17-ncac-07b-.5201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5201}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .5202 Chicks: Eggs: Taxable {#sec-17-ncac-07b-.5202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5202}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44
  • Eff. February 1, 1976
  • Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .5301 Certificate of Authority {#sec-17-ncac-07b-.5301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5301}

History

  • Status: expired
  • Authority G.S. 105-164.4; 105-164.6; 105-164.27; 105-262
  • Eff. February 1, 1976
  • Amended Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07B .5302 Proper Use of Certificate of Authority {#sec-17-ncac-07b-.5302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5302}

History

  • Status: repealed
  • Authority G.S. 105-64.4; 105-164.6; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07B .5401 Monthly Sales and Use Tax Report Form: E-500 {#sec-17-ncac-07b-.5401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5401}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5402 Quarterly Sales and Use Tax Report Form: E-500b {#sec-17-ncac-07b-.5402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5402}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5403 Sales and Use Tax Chart: E-502: Three Percent {#sec-17-ncac-07b-.5403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5403}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5404 Sales and Use Tax Chart: E-502a: Four Percent {#sec-17-ncac-07b-.5404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5404}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5405 Reg. Application: Sales/Use Tax and/or Inc Tax Withholding Form as/Rp1 {#sec-17-ncac-07b-.5405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5405}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5406 Notice of Proposed Tax Assessment Form: Dor 20 {#sec-17-ncac-07b-.5406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5406}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5407 Proposed Assessment of Wholesale License Fee Form: E-510b {#sec-17-ncac-07b-.5407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5407}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1990.
17 NCAC 07B .5408 Application for Renewal of Wholesale License Form: E-514 {#sec-17-ncac-07b-.5408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5408}

History

  • Status: repealed
  • Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5409 Notice of Delinquent Tax Report Form: E-515 {#sec-17-ncac-07b-.5409 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5409}

History

  • Status: repealed
  • Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5410 Extension of Time for Filing Sales and Use Tax Report Form: E-517 {#sec-17-ncac-07b-.5410 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5410}

History

  • Status: repealed
  • Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5411 Certificate of Overpayment for 90 Days Form: E-525 {#sec-17-ncac-07b-.5411 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5411}

History

  • Status: repealed
  • Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5412 Certificate of Overpayment Form: E-525b {#sec-17-ncac-07b-.5412 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5412}

History

  • Status: repealed
  • Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5413 Notice of Penalty Assessment Form: E-529 {#sec-17-ncac-07b-.5413 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5413}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. October 1, 1990.
17 NCAC 07B .5414 Receipt for Sales Tax Paid Form: E-532 {#sec-17-ncac-07b-.5414 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5414}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5415 Merchants Certificate of Registration Form: E-533 {#sec-17-ncac-07b-.5415 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5415}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5416 Schedule of County Sales and Use Taxes Form: E-536 {#sec-17-ncac-07b-.5416 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5416}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5417 Certificate of Authority Form: E-537 {#sec-17-ncac-07b-.5417 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5417}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5418 Bond Form: E-537a {#sec-17-ncac-07b-.5418 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5418}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5419 Numerical and Alphabetical List of Counties in N.c. Form: E-540 {#sec-17-ncac-07b-.5419 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5419}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5420 Analysis of Tax by Leased Department Form: E-541 {#sec-17-ncac-07b-.5420 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5420}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5421 Analysis of State Sales and Use Tax by City Form: E-543 {#sec-17-ncac-07b-.5421 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5421}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5422 Sales Report for Fair Concessions Form: E-557 {#sec-17-ncac-07b-.5422 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5422}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5423 List of Post Offices in Taxing Counties Form: E-562 {#sec-17-ncac-07b-.5423 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5423}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5424 Notice of Amended Assessment Form: E-567a {#sec-17-ncac-07b-.5424 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5424}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1982
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5425 Nonresident Merchants Registration Application Form: E-572 {#sec-17-ncac-07b-.5425 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5425}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1988.
17 NCAC 07B .5426 Nonresident Merchants Registration Certificate Form: E-573 {#sec-17-ncac-07b-.5426 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5426}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1988.
17 NCAC 07B .5427 Nonresident Merchants Certificate of Resale Form: E-574 {#sec-17-ncac-07b-.5427 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5427}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1988.
17 NCAC 07B .5428 Manufacturers Certificate Form: E-575 {#sec-17-ncac-07b-.5428 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5428}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5429 Interstate Carrier Claim for Refund Form: E-581 {#sec-17-ncac-07b-.5429 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5429}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5430 Claim for Refund of Taxes Form: Churches: Etc.: E-585 {#sec-17-ncac-07b-.5430 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5430}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5431 Claim for Refund of Taxes Form: General Refund: E-588 {#sec-17-ncac-07b-.5431 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5431}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5432 Affidavit Form: E-589 {#sec-17-ncac-07b-.5432 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5432}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5433 Certificate of Resale Form: E-590 {#sec-17-ncac-07b-.5433 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5433}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5434 Commercial Fisherman's Certificate Form: E-558 {#sec-17-ncac-07b-.5434 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5434}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155
  • Eff. September 30, 1977
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5435 Contractor's and Subcontractor's Certificate Form: E-580. {#sec-17-ncac-07b-.5435 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5435}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155
  • Eff. September 30, 1977
  • Amended Eff. October 1, 1993; March 15, 1980
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5436 Farmer's Certificate Form: E-599 {#sec-17-ncac-07b-.5436 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5436}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264
  • Eff. September 30, 1977
  • Repealed Eff. April 1, 1995.
17 NCAC 07B .5437 Veterinarian's Certificate Form: E-567 {#sec-17-ncac-07b-.5437 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5437}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.15; 105-262; 105-264
  • Eff. March 15, 1980
  • Repealed Eff. April 1, 1995.
17 NCAC 07B .5438 Logging and Pulpwood Certificate Form: E-526 {#sec-17-ncac-07b-.5438 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5438}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264
  • Eff. March 15, 1980
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5439 Motor Vehicle Exemption Form: E-599b {#sec-17-ncac-07b-.5439 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5439}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264
  • Eff. March 15, 1980
  • Amended Eff. July 1, 1990
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .5440 Purchaser's Affidavit of Export Form: E-599c {#sec-17-ncac-07b-.5440 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5440}

History

  • Status: repealed
  • Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264
  • Eff. March 15, 1980
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5441 Affidavit for Use Tax Form: E-589a (mecklenburg County) {#sec-17-ncac-07b-.5441 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5441}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. January 1, 1982
  • Repealed Eff. October 1, 1990.
17 NCAC 07B .5442 Request for Sales/Use Tax Credit by Vendee Form: E-599m {#sec-17-ncac-07b-.5442 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5442}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262; 105-264
  • Eff. November 1, 1982
  • Amended Eff. October 1, 1993
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5443 Sales and Use Tax Chart: E-502c: Six Percent {#sec-17-ncac-07b-.5443 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5443}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-262
  • Eff. January 3, 1984
  • Amended Eff. October 1, 1991; August 1, 1988
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5444 Semimonthly Sales and Use Tax Report Form: E-500d {#sec-17-ncac-07b-.5444 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5444}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.16(b); 105-262
  • Eff. February 1, 1986
  • Amended Eff. October 1, 1993; October 1, 1990
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5445 Commercial Livestock/Poultry Farmers' Cert. Form: E-599s {#sec-17-ncac-07b-.5445 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5445}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. February 1, 1987
  • Amended Eff. October 1, 1993
  • Repealed Eff. May 1, 1995.
17 NCAC 07B .5446 Certificate of Exemption Form: E-599t {#sec-17-ncac-07b-.5446 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5446}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-262
  • Eff. March 1, 1987
  • Repealed Eff. October 1, 1993.
17 NCAC 07B .5447 Motor Vehicle Lease and Rental Report Form: E-500f {#sec-17-ncac-07b-.5447 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5447}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-187.5; 105-262; 130A-309.54
  • Eff. July 1, 1990
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5448 Scrap Tire Disposal Tax Report Form: E-500g {#sec-17-ncac-07b-.5448 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5448}

History

  • Status: repealed
  • Authority G.S. 105-164.15; 105-187.5; 105-262; 130A-309.54
  • Eff. July 1, 1990
  • Amended Eff. October 1, 1993; October 1, 1991
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5449 Monthly Sales and Use Tax Report Form: E-500c {#sec-17-ncac-07b-.5449 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5449}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5450 Notice for Taxpayers Filing Thirteen Reports a Year Form: E-517a {#sec-17-ncac-07b-.5450 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5450}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5451 Notice for Taxpayers Filing Twenty-Six Reports/Year Form: E-517b {#sec-17-ncac-07b-.5451 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5451}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5452 Extension of Time for Filing Sales and Use Tax Report Form: E-517c {#sec-17-ncac-07b-.5452 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5452}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5453 Special Sales and Use Tax Remittance Form: E-503 {#sec-17-ncac-07b-.5453 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5453}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5454 Notice of Tax Due Form: Dor 31 {#sec-17-ncac-07b-.5454 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5454}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5455 Notice of Tax Due Form: Dor 31a {#sec-17-ncac-07b-.5455 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5455}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5456 Notice to Newly Registered Wholesale Merchants Form: E-552 {#sec-17-ncac-07b-.5456 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5456}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5457 Notice to All Taxpayers Form: E-505ac {#sec-17-ncac-07b-.5457 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5457}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5458 Utilities and Municipalities Sales Tax Report Form: E-500e {#sec-17-ncac-07b-.5458 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5458}

History

  • Status: repealed
  • Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262
  • Eff. October 1, 1990
  • Amended Eff. October 1, 1993; June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5459 Claim for Refund of County Sales and Use Taxes Form: E-585e {#sec-17-ncac-07b-.5459 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5459}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-262; 105-264
  • Eff. October 1, 1991
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5460 Use Tax Report Form: E-554 {#sec-17-ncac-07b-.5460 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5460}

History

  • Status: repealed
  • Authority G.S. 105-164.3; 105-164.6; 105-164.8; 105-262
  • Eff. June 1, 1992
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5461 Claim for Refund of State and County Sales/Use Taxes Form: E-585c {#sec-17-ncac-07b-.5461 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5461}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-262
  • Eff. October 1, 1993
  • Repealed Eff. April 1, 1999.
17 NCAC 07B .5462 Reserved for Future Codification {#sec-17-ncac-07b-.5462 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5462}
17 NCAC 07B .5463 Claim for Refund of White Goods Disposal Tax Form: E-585w {#sec-17-ncac-07b-.5463 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07B .5463}

History

  • Status: repealed
  • Authority G.S. 105-164.14; 105-164.15; 105-187.23; 105-262
  • Eff. July 1, 1994
  • Repealed Eff. April 1, 1999.

Subchapter C

17 NCAC 07C .0101 Collection and Administration of the Tax {#sec-17-ncac-07c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-465; 105-469
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0102 County Elections {#sec-17-ncac-07c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-465; 105-469
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0103 Sales Tax Imposed {#sec-17-ncac-07c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0103}

History

  • Status: expired
  • Authority G.S. 105-262; 105-467
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07C .0104 Use Tax Imposed {#sec-17-ncac-07c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0104}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-467; 105-468; 105-468.1
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07C .0105 Sales Contracts {#sec-17-ncac-07c-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0105}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-467; 105-468; 105-468.1
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988
  • Repealed Eff. October 1, 1993.
17 NCAC 07C .0106 Bracket System {#sec-17-ncac-07c-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0106}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-470; 105-474
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0107 Exemptions and Exclusions {#sec-17-ncac-07c-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0107}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-470; 105-474
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0108 Records to Be Kept by Taxpayer {#sec-17-ncac-07c-.0108 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0108}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-474
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1988.
17 NCAC 07C .0109 Disposition and Distribution of Taxes Collected {#sec-17-ncac-07c-.0109 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0109}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-272; 105-273; 105-473
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0110 Repeal Provisions {#sec-17-ncac-07c-.0110 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0110}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-272; 105-273; 105-473
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0201 Collection and Administration of the Tax {#sec-17-ncac-07c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0202 Sales Tax Imposed {#sec-17-ncac-07c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0202}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0203 Use Tax Imposed {#sec-17-ncac-07c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0203}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6
  • Eff. February 1, 1976
  • Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0204 Maximum Tax {#sec-17-ncac-07c-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. (1967), c. 1096, s. 4 and 5
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982
  • Repealed Eff. August 1, 1988.
17 NCAC 07C .0205 Bracket System {#sec-17-ncac-07c-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0205}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. (1967), c. 1096, s. 7
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0206 Exemptions and Exclusions {#sec-17-ncac-07c-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0206}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1982
  • Repealed Eff. August 1, 1988.
17 NCAC 07C .0207 Records to Be Kept by Taxpayer {#sec-17-ncac-07c-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0207}

History

  • Status: repealed
  • Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10
  • Eff. February 1, 1976
  • Repealed Eff. August 1, 1988.
17 NCAC 07C .0301 Local Sales Tax Levy {#sec-17-ncac-07c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0301}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0302 Local Use Tax Levy {#sec-17-ncac-07c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0302}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5
  • Eff. February 1, 1976
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0303 Sales Not Subject to County Tax {#sec-17-ncac-07c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0303}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1982.
17 NCAC 07C .0304 Application of Tax {#sec-17-ncac-07c-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0304}

History

  • Status: expired
  • Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5
  • Eff. February 1, 1976
  • Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982
  • Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.
17 NCAC 07C .0401 Tax Imposed {#sec-17-ncac-07c-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0401}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-483
  • Eff. January 3, 1984
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0402 Sales Contracts {#sec-17-ncac-07c-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0402}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-483
  • Eff. January 3, 1984
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0501 Tax Imposed {#sec-17-ncac-07c-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0501}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-498; 105-501
  • Eff. February 1, 1987
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0502 Distribution of Additional Taxes {#sec-17-ncac-07c-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0502}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-498; 105-501
  • Eff. February 1, 1987
  • Repealed Eff. December 1, 1988.
17 NCAC 07C .0503 Sales Contracts {#sec-17-ncac-07c-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07C .0503}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-498; 105-501
  • Eff. February 1, 1987
  • Repealed Eff. December 1, 1988.

Subchapter D

17 NCAC 07D .0101 Privilege Tax on Manufacturing and Processing Machinery {#sec-17-ncac-07d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0101}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-187.50; 105-187.51; 105-187.51A; 105-187.52; 105-262; 105-264; Articles 39, 40, 42, 43, 44
  • Eff. July 1, 2006
  • Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7.
17 NCAC 07D .0102 Classification of Manufacturing Activities for Privilege Tax {#sec-17-ncac-07d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0102}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-187.50; 105-187.51; 105-187.51A; 105-187.52; 105-262; 105-264; Articles 39, 40, 42, 43, 44
  • Eff. July 1, 2006
  • Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7.
17 NCAC 07D .0103 Sales by Manufacturers {#sec-17-ncac-07d-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0103}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-187.50; 105-187.51; 105-187.51A; 105-187.52; 105-262; 105-264; Articles 39, 40, 42, 43, 44
  • Eff. July 1, 2006
  • Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7.
17 NCAC 07D .0104 Purchases by Manufacturers {#sec-17-ncac-07d-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0104}

History

  • Status: expired
  • Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-187.50; 105-187.51; 105-187.51A; 105-187.52; 105-262; 105-264; Articles 39, 40, 42, 43, 44
  • Eff. July 1, 2006
  • Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7.
17 NCAC 07D .0201 Mill Machinery {#sec-17-ncac-07d-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0201}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-187.51; 105-187.52; 105-262; Articles 39, 40, 42, 43,44
  • Eff. July 1, 2006
  • Repealed Eff. July 1, 2018 pursuant to G.S. 150B-21.7.
17 NCAC 07D .0202 Items Not Mill Machinery {#sec-17-ncac-07d-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 07D .0202}

History

  • Status: repealed
  • Authority G.S. 105-164.4; 105-164.6; 105-187.51; 105-187.52; 105-262; Articles 39, 40, 42, 43,44
  • Eff. July 1, 2006
  • Repealed Eff. July 1, 2018 pursuant to G.S. 150B-21.7.

Chapter 08 Intangibles Tax Division

17 NCAC 08 .0101 Location {#sec-17-ncac-08-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0101}

History

  • Status: repealed
  • Authority G.S. 105-198 to 105-217; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1977
  • Repealed Eff. September 1, 1993.
17 NCAC 08 .0102 General Purposes {#sec-17-ncac-08-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0102}

History

  • Status: repealed
  • Authority G.S. 105-198 to 105-217; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1977
  • Repealed Eff. September 1, 1993.
17 NCAC 08 .0103 Divisional Organization {#sec-17-ncac-08-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0103}

History

  • Status: repealed
  • Authority G.S. 105-198 to 105-217; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1977
  • Repealed Eff. September 1, 1993.
17 NCAC 08 .0201 Tax Rate {#sec-17-ncac-08-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0201}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-211; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; July 1, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0202 Tax Base {#sec-17-ncac-08-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0202}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-211; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; July 1, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0203 Payment of Tax {#sec-17-ncac-08-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0203}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0204 Special Exclusion Not Applicable {#sec-17-ncac-08-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0204}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-214; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1980
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0205 Determining Average Balance {#sec-17-ncac-08-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0205}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1983; August 1, 1982; March 1, 1982; October 30, 1980
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0206 Examples of Taxable Deposits {#sec-17-ncac-08-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0206}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. February 1, 1976
  • Amended Eff. December 1, 1983; August 1, 1982; March 1, 1982; October 30, 1980
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0207 Deposits Exempt from Taxation {#sec-17-ncac-08-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0207}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1980; October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0208 Deposits with Savings and Loan Associations {#sec-17-ncac-08-.0208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0208}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1980; October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0209 Clerks of Court {#sec-17-ncac-08-.0209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0209}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-206; 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0210 Requirements of North Carolina Depositories {#sec-17-ncac-08-.0210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0210}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-206; 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0211 Taxable Situs of Deposits of Corporations {#sec-17-ncac-08-.0211 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0211}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-206; 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0212 Money Market Funds {#sec-17-ncac-08-.0212 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0212}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-203; 105-262
  • Eff. March 1, 1982
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0213 Exemptions {#sec-17-ncac-08-.0213 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0213}

History

  • Status: repealed
  • Authority G.S. 105-199; 105-262
  • Eff. December 1, 1983
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0301 Tax Rate {#sec-17-ncac-08-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0301}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0302 Tax Base {#sec-17-ncac-08-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0302}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0303 Money on Hand Subject to Taxation {#sec-17-ncac-08-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0303}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0304 Taxation of Banks and Savings and Loans {#sec-17-ncac-08-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0304}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0305 Taxable Situs of Money of Corporations {#sec-17-ncac-08-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0305}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0306 Exemptions {#sec-17-ncac-08-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0306}

History

  • Status: repealed
  • Authority G.S. 105-200; 105-262
  • Eff. October 25, 1979
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .0401 Tax Rate {#sec-17-ncac-08-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0401}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0402 Tax Base {#sec-17-ncac-08-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0402}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0403 Accounts Receivable Subject to Taxation {#sec-17-ncac-08-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0403}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0404 Deductible Accounts Payable {#sec-17-ncac-08-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0404}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0405 Accounts Not Deductible {#sec-17-ncac-08-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0405}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0406 Schedule A: Corporations and Other Businesses {#sec-17-ncac-08-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0406}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0407 Taxable Situs of Accounts Receivable of Corporations {#sec-17-ncac-08-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0407}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0501 Tax Rate {#sec-17-ncac-08-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0501}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 15, 1978
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0502 Tax Base {#sec-17-ncac-08-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0502}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 15, 1978
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0503 Actual Value {#sec-17-ncac-08-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0503}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0504 Notes: Bonds: Etc. Subject to Taxation {#sec-17-ncac-08-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0504}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1991; February 1, 1991; August 1, 1986
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0505 Exemptions {#sec-17-ncac-08-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0505}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1980; October 15, 1978
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0506 Deductions for Like Evidences of Debt Owed {#sec-17-ncac-08-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0506}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; October 1, 1991; October 25, 1979; October 15, 1978
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0507 Debts Not Deductible {#sec-17-ncac-08-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0507}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 30, 1980; July 1, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0508 Schedule A: Corporations and Other Businesses {#sec-17-ncac-08-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0508}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985; October 23, 1977
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0509 Taxable Situs of Notes: Bonds: Etc. of Corporations {#sec-17-ncac-08-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0509}

History

  • Status: repealed
  • Authority G.S. 105-202; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985; October 23, 1977
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0601 Tax Rate {#sec-17-ncac-08-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0601}

History

  • Status: repealed
  • Authority G.S. 105-203; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0602 Tax Base {#sec-17-ncac-08-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0602}

History

  • Status: repealed
  • Authority G.S. 105-203; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0603 Fair Market Value {#sec-17-ncac-08-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0603}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0604 Shares and Units Subject to Taxation {#sec-17-ncac-08-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0604}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0605 Exemptions {#sec-17-ncac-08-.0605 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0605}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0606 Taxable Percentages {#sec-17-ncac-08-.0606 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0606}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0607 Allowable Indebtedness {#sec-17-ncac-08-.0607 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0607}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0608 Taxable Situs of Stock Owned by Corporations {#sec-17-ncac-08-.0608 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0608}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0609 Short Sales {#sec-17-ncac-08-.0609 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0609}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0610 Blockage Rule {#sec-17-ncac-08-.0610 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0610}

History

  • Status: repealed
  • Authority G.S. 105-201; 105-203; 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0701 Tax Rate {#sec-17-ncac-08-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0701}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0702 Tax Base {#sec-17-ncac-08-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0702}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0703 Determination of Beneficial or Equitable Interest {#sec-17-ncac-08-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0703}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0704 Exemptions {#sec-17-ncac-08-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0704}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0705 Schedule C: for Computing Value of Beneficial Interest {#sec-17-ncac-08-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0705}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0706 Tables for Computing Beneficial Interest {#sec-17-ncac-08-.0706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0706}

History

  • Status: repealed
  • Authority G.S. 105-204; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0801 Tax Rate {#sec-17-ncac-08-.0801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0801}

History

  • Status: repealed
  • Authority G.S. 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0802 Tax Base {#sec-17-ncac-08-.0802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0802}

History

  • Status: repealed
  • Authority G.S. 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0803 Payment of Tax {#sec-17-ncac-08-.0803 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0803}

History

  • Status: repealed
  • Authority G.S. 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0804 Exemptions {#sec-17-ncac-08-.0804 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0804}

History

  • Status: repealed
  • Authority G.S. 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .0901 North Carolina Residents {#sec-17-ncac-08-.0901 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0901}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1982; August 31, 1981; October 30, 1980
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0902 Nonresidents {#sec-17-ncac-08-.0902 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0902}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; March 1, 1982; August 31, 1981; October 30, 1980
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0903 Trusts with More Than One Trustee {#sec-17-ncac-08-.0903 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0903}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. October 25, 1979
  • Amended Eff. October 1, 1993
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .0904 Common Trust Funds of North Carolina Banks {#sec-17-ncac-08-.0904 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .0904}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. November 28, 1980
  • Amended Eff. October 1, 1993; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1001 In General {#sec-17-ncac-08-.1001 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1001}

History

  • Status: repealed
  • Authority G.S. 105-199 to 105-205; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1002 Newly Created Businesses: Estates: Etc. {#sec-17-ncac-08-.1002 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1002}

History

  • Status: repealed
  • Authority G.S. 105-199 to 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1003 Liquidated Businesses: Closed Estates: Etc. {#sec-17-ncac-08-.1003 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1003}

History

  • Status: repealed
  • Authority G.S. 105-199 to 105-205; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; February 1, 1988; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1101 Due Date of Returns {#sec-17-ncac-08-.1101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1101}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1102 Extension of Time for Filing Returns {#sec-17-ncac-08-.1102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1102}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1103 Payment of Tax {#sec-17-ncac-08-.1103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1103}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262; 105-263
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; August 31, 1981
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1201 Intangibles Tax Return: Form H-801 {#sec-17-ncac-08-.1201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1201}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985; July 1, 1977
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1202 Annual Report of Money on Deposit: Form H-803 {#sec-17-ncac-08-.1202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1202}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .1203 Annual Insurance Report: Form H-804 {#sec-17-ncac-08-.1203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1203}

History

  • Status: repealed
  • Authority G.S. 105-206; 105-262
  • Eff. February 1, 1976
  • Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978
  • Repealed Eff. December 1, 1985.
17 NCAC 08 .1301 Information at the Source Returns: Form H-809 {#sec-17-ncac-08-.1301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1301}

History

  • Status: repealed
  • Authority G.S. 105-209; 105-251; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; July 1, 1977
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1302 Requirements of Investment Brokers {#sec-17-ncac-08-.1302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1302}

History

  • Status: repealed
  • Authority G.S. 105-209; 105-251; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; July 1, 1977
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1401 Conversion to Evade Taxation {#sec-17-ncac-08-.1401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1401}

History

  • Status: repealed
  • Authority G.S. 105-211; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1402 Indebtedness for Purpose of Reducing Tax Due {#sec-17-ncac-08-.1402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1402}

History

  • Status: repealed
  • Authority G.S. 105-211; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1501 Charitable: Etc. Organizations and Trusts {#sec-17-ncac-08-.1501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1501}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; November 1, 1984; August 31, 1981; October 25, 1979
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1502 Pension: Profit-Sharing: Stock Bonus or Annuity Trusts {#sec-17-ncac-08-.1502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1502}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1503 Trusts Created Under the Keogh Act {#sec-17-ncac-08-.1503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1503}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1504 Trusts for Maintenance and Care of Places of Burial {#sec-17-ncac-08-.1504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1504}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1505 Domestic Trusts for Nonresidents or Exempt Organizations {#sec-17-ncac-08-.1505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1505}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; August 1, 1986; November 1, 1984
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1506 Credit Unions {#sec-17-ncac-08-.1506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1506}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1507 Savings and Loan Associations {#sec-17-ncac-08-.1507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1507}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1508 Insurance Companies {#sec-17-ncac-08-.1508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1508}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1509 Exempt Investment Companies and Real Estate Trusts {#sec-17-ncac-08-.1509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1509}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1510 Individual Retirement Arrangements (ira) {#sec-17-ncac-08-.1510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1510}

History

  • Status: repealed
  • Authority G.S. 105-212; 105-262
  • Eff. September 30, 1977
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1511 Cherokee Indians {#sec-17-ncac-08-.1511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1511}

History

  • Status: repealed
  • Authority U. S. Constitution, Art. I, Sec.8(3); Art. VI(2)
  • Eff. March 1, 1982
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1601 In General {#sec-17-ncac-08-.1601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1601}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1602 Allocation by Businesses to More Than One County {#sec-17-ncac-08-.1602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1602}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1603 Allocation by Other Taxpayers to More Than One County {#sec-17-ncac-08-.1603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1603}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1604 Schedule B: Allocation of Intangible Personal Property Tax {#sec-17-ncac-08-.1604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1604}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Amended Eff. October 1, 1993; December 1, 1985
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1701 Basis of Distribution {#sec-17-ncac-08-.1701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1701}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1702 Duties of Municipal and County Officials {#sec-17-ncac-08-.1702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1702}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1703 Disposition of Intangibles Tax {#sec-17-ncac-08-.1703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1703}

History

  • Status: repealed
  • Authority G.S. 105-213; 105-262
  • Eff. February 1, 1976
  • Repealed Eff. August 31, 1981.
17 NCAC 08 .1801 In General {#sec-17-ncac-08-.1801 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1801}

History

  • Status: repealed
  • Authority G.S. 105-214; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; December 1, 1985; August 31, 1981; October 30, 1980
  • Repealed Eff. November 1, 1995.
17 NCAC 08 .1802 Jointly Owned Property {#sec-17-ncac-08-.1802 omnilex-key=us-nc-regs-official--title-17--17 NCAC 08 .1802}

History

  • Status: repealed
  • Authority G.S. 105-214; 105-262
  • Eff. February 1, 1976
  • Amended Eff. February 1, 1988; December 1, 1985; August 31, 1981; October 30, 1980
  • Repealed Eff. November 1, 1995.

Chapter 09 Motor Fuels Taxes

Subchapter A

17 NCAC 09A .0101 Location {#sec-17-ncac-09a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09A .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09A .0102 General Purposes {#sec-17-ncac-09a-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09A .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09A .0103 Divisional Organization {#sec-17-ncac-09a-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09A .0103}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09A .0104 Person Defined {#sec-17-ncac-09a-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09A .0104}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.

Subchapter B

17 NCAC 09B .0101 Transport Sales {#sec-17-ncac-09b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-431 through 105-432
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0102 Exports Via Common Carrier from Terminals {#sec-17-ncac-09b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-431 through 105-432
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0103 Split Transport Load {#sec-17-ncac-09b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0103}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-431 through 105-432
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0104 Exchange Agreements {#sec-17-ncac-09b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0104}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-431 through 105-432
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0201 Bond and License Required {#sec-17-ncac-09b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0202 User Unqualified {#sec-17-ncac-09b-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0202}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0203 Amount of Bond Required {#sec-17-ncac-09b-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0203}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0204 Types of Acceptable Bonds {#sec-17-ncac-09b-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0205 Cancellation of License and Bond {#sec-17-ncac-09b-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0205}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441
  • Eff. February 1, 1976
  • Amended Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0301 Methods of Reporting the Tax {#sec-17-ncac-09b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0301}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0302 Tare Allowance {#sec-17-ncac-09b-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0302}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0303 Commission and Consignment Service Stations {#sec-17-ncac-09b-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0303}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0304 Additives Taxable {#sec-17-ncac-09b-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0304}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0305 Suppliers Sales Basis Form Gas. 1202s {#sec-17-ncac-09b-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0305}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0306 Suppliers Receipts Basis Form Gas. 1202r {#sec-17-ncac-09b-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0306}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0307 Local Licensed Distributor: Form Gas. 1203 {#sec-17-ncac-09b-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0307}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0308 Crossline: Form Gas. 1219 {#sec-17-ncac-09b-.0308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0308}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0309 Sale Upon Delivery Date {#sec-17-ncac-09b-.0309 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0309}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0310 Losses {#sec-17-ncac-09b-.0310 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0310}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0401 Deliveries to the National Guard {#sec-17-ncac-09b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0401}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0402 Documenting Sales to the United States Government {#sec-17-ncac-09b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0402}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0403 Sales to U.s. Government: Refund Form Gas. 1206 {#sec-17-ncac-09b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0403}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0501 Non-Highway Refund: Form Gas. 1201 {#sec-17-ncac-09b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0501}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0502 Non-Highway Refund Application Information {#sec-17-ncac-09b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0502}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0503 Non-Highway Refund Invoice Requirements {#sec-17-ncac-09b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0503}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0504 Non-Highway Users with Common Storage Facilities {#sec-17-ncac-09b-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0504}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0505 Stationary Engine Mounted on a Licensed Vehicle {#sec-17-ncac-09b-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0505}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0506 Non-Highway Users with Separate Tanks {#sec-17-ncac-09b-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0506}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0507 Dealers Delivering Fuel Into Non-Highway Equipment {#sec-17-ncac-09b-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0507}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0508 Vehicles with Special Mobile Equipment License {#sec-17-ncac-09b-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0508}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0509 Removal of License Plate {#sec-17-ncac-09b-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0509}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0510 Counties: Cities and Others: Form Gas. 1200 {#sec-17-ncac-09b-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0510}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0511 City Transit and Private Non-Profit Refund {#sec-17-ncac-09b-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0511}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0512 Municipalities and Contiguous Municipalities {#sec-17-ncac-09b-.0512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0512}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0513 Taxicab Refunds: Form Gas. 1200b {#sec-17-ncac-09b-.0513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0513}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3; 105-446.5
  • Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0514 Concrete Mixer Refund: Form Gas. 1200c {#sec-17-ncac-09b-.0514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0514}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3; 105-446.5
  • Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09B .0515 Refund of Taxes Paid on Gasohol: Form Gas. 1221 {#sec-17-ncac-09b-.0515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09B .0515}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.4
  • Eff. January 1, 1981
  • Repealed Eff. January 1, 1983.

Subchapter C

17 NCAC 09C .0101 Special Fuels {#sec-17-ncac-09c-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0101}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0102 Supplier {#sec-17-ncac-09c-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0102}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0103 User {#sec-17-ncac-09c-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0103}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0104 User-Seller {#sec-17-ncac-09c-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0104}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0201 Application for Supplier's License {#sec-17-ncac-09c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0201}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0202 Amount of Bond Required {#sec-17-ncac-09c-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0202}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0203 Types of Acceptable Bonds {#sec-17-ncac-09c-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0203}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0204 Application for User License {#sec-17-ncac-09c-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0204}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0205 Application for User-Seller License {#sec-17-ncac-09c-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0205}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0206 Lease Operations {#sec-17-ncac-09c-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0206}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0301 Special Fuels Suppliers Report: Form Gas. 1263 {#sec-17-ncac-09c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0301}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.19; 105-449.21; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0302 User-Seller's Report: Form Gas. 1264 {#sec-17-ncac-09c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0302}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.19; 105-449.21; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0303 User's Report: Form Gas. 1265 {#sec-17-ncac-09c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0303}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.19; 105-449.21; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0401 Suppliers: Form Gas. 1235 {#sec-17-ncac-09c-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0401}

History

  • Status: repealed
  • Authority G.S. 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0402 Lp Suppliers: Form Gas. 1236 {#sec-17-ncac-09c-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0402}

History

  • Status: repealed
  • Authority G.S. 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0403 User-Sellers and Users: Form Gas. 1233 {#sec-17-ncac-09c-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0403}

History

  • Status: repealed
  • Authority G.S. 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0404 User-Seller Service Stations: Form Gas. 1237 {#sec-17-ncac-09c-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0404}

History

  • Status: repealed
  • Authority G.S. 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0405 User-Seller Motor Carrier: Form Gas. 1238 {#sec-17-ncac-09c-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0405}

History

  • Status: repealed
  • Authority G.S. 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0501 Tax Due {#sec-17-ncac-09c-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0501}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0502 Company Operated Stations: Delivery {#sec-17-ncac-09c-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0502}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0503 Common Storage {#sec-17-ncac-09c-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0503}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0504 Retail Sales Invoices {#sec-17-ncac-09c-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0504}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0505 Tax Free Deliveries {#sec-17-ncac-09c-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0505}

History

  • Status: repealed
  • Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0601 Lp Gas Distributors Using or Selling {#sec-17-ncac-09c-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0601}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.16 through 105-449.17; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0602 Fuel from Cargo Supply Tank {#sec-17-ncac-09c-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0602}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.16 through 105-449.17; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0603 Speedometer Readings {#sec-17-ncac-09c-.0603 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0603}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.16 through 105-449.17; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0604 Taxable Sales and Deliveries: Lp Suppliers {#sec-17-ncac-09c-.0604 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0604}

History

  • Status: repealed
  • Authority G.S. 105-449.2 through 105-449.8; 105-449.16 through 105-449.17; 105-449.19; 105-449.32
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0701 United States Government Exempt {#sec-17-ncac-09c-.0701 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0701}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0702 Non-Highway Refunds {#sec-17-ncac-09c-.0702 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0702}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0703 Cities: Counties and Other Refunds {#sec-17-ncac-09c-.0703 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0703}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0704 City Transit and Private Non-Profit Refund {#sec-17-ncac-09c-.0704 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0704}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0705 Losses Not Refundable {#sec-17-ncac-09c-.0705 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0705}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0706 Taxicab Refunds {#sec-17-ncac-09c-.0706 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0706}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32
  • Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.
17 NCAC 09C .0707 Concrete Mixer Refunds {#sec-17-ncac-09c-.0707 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09C .0707}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32
  • Eff. January 17, 1980
  • Repealed Eff. January 1, 1983.

Subchapter D

17 NCAC 09D .0101 Operations Subject to Tax {#sec-17-ncac-09d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.32; 105-449.37; 105-449.45
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0102 Operations of Vehicles Excluded from Reports {#sec-17-ncac-09d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.32; 105-449.37; 105-449.45
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0201 N.c. Fuel Purchase Invoices {#sec-17-ncac-09d-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.10; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0202 Withdrawals from Bulk Storage {#sec-17-ncac-09d-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0202}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.10; 105-449.26; 105-449.32; 105-449.39
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0301 Carry Forward Credits {#sec-17-ncac-09d-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0301}

History

  • Status: repealed
  • Authority G.S. 105-449.40; 105-262
  • Eff. October 23, 1977
  • Amended Eff. August 13, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0302 Refunds: Form Gas. 1280 {#sec-17-ncac-09d-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0302}

History

  • Status: repealed
  • Authority G.S. 105-449.40; 105-262
  • Eff. October 23, 1977
  • Amended Eff. August 13, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0303 Amount of Bond Required {#sec-17-ncac-09d-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0303}

History

  • Status: repealed
  • Authority G.S. 105-449.40; 105-262
  • Eff. October 23, 1977
  • Amended Eff. August 13, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0304 Types of Acceptable Bonds {#sec-17-ncac-09d-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0304}

History

  • Status: repealed
  • Authority G.S. 105-449.40; 105-262
  • Eff. October 23, 1977
  • Amended Eff. August 13, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0401 Quarterly Tax Report: Form Gas. 1276 {#sec-17-ncac-09d-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0401}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39; 105-449.44 through 105-449.45
  • Eff. February 1, 1976
  • Amended Eff. August 12, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0402 Average Miles Per Gallon Factors {#sec-17-ncac-09d-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0402}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39; 105-449.44 through 105-449.45
  • Eff. February 1, 1976
  • Amended Eff. August 12, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0403 Company Factor: Lease Units {#sec-17-ncac-09d-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0403}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39; 105-449.44 through 105-449.45
  • Eff. February 1, 1976
  • Amended Eff. August 12, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0501 Interstate Operator Application: Form Gas. 1274 {#sec-17-ncac-09d-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0501}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0502 Intrastate Operator Application: Form Gas. 1274a {#sec-17-ncac-09d-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0502}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0503 Temporary Emergency Operation {#sec-17-ncac-09d-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0503}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0504 Permits: Leases {#sec-17-ncac-09d-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0504}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0505 No Vehicle Registration Required {#sec-17-ncac-09d-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0505}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0506 Instructions: Form Gas. 1281-a {#sec-17-ncac-09d-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0506}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09D .0507 Important Notice to Carriers: Form Gas. 1279 {#sec-17-ncac-09d-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09D .0507}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56
  • Eff. February 1, 1976
  • Amended Eff. January 17, 1980; October 23, 1977
  • Repealed Eff. January 1, 1983.

Subchapter E

17 NCAC 09E .0101 Payment {#sec-17-ncac-09e-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 119-18
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09E .0102 Compounds {#sec-17-ncac-09e-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 119-18
  • Eff. February 1, 1976
  • Repealed Eff. January 1, 1983.
17 NCAC 09E .0201 Bond and License Required {#sec-17-ncac-09e-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16.2; 119-18
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09E .0202 Amount of Bond Required {#sec-17-ncac-09e-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0202}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16.2; 119-18
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09E .0203 Types of Acceptable Bonds {#sec-17-ncac-09e-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0203}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16.2; 119-18
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.
17 NCAC 09E .0204 Crossline Report: Form Gas. 1219 {#sec-17-ncac-09e-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09E .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16.2; 119-18
  • Eff. February 1, 1976
  • Amended Eff. October 23, 1977
  • Repealed Eff. January 1, 1983.

Subchapter F

17 NCAC 09F .0101 Location {#sec-17-ncac-09f-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09F .0101}

History

  • Status: repealed
  • Authority G.S. 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09F .0102 General Purposes {#sec-17-ncac-09f-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09F .0102}

History

  • Status: repealed
  • Authority G.S. 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09F .0103 Divisional Organization {#sec-17-ncac-09f-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09F .0103}

History

  • Status: repealed
  • Authority G.S. 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1994.

Subchapter G

17 NCAC 09G .0101 Distributors Required to Post Bond and Become Licensed {#sec-17-ncac-09g-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-443
  • Eff. January 1, 1983
  • Repealed Eff. January 1, 1994.
17 NCAC 09G .0102 Distributors Classified According to Types of Operations {#sec-17-ncac-09g-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0103 User Unqualified {#sec-17-ncac-09g-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0103}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-430; 105-433; 105-434
  • Eff. January 1, 1983
  • Repealed Eff. October 1, 1991.
17 NCAC 09G .0104 Amount of Bond or Irrevocable Letter of Credit Required {#sec-17-ncac-09g-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0104}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-433
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0105 Types of Acceptable Bonds {#sec-17-ncac-09g-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0105}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-433
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0106 Cancellation of License and Bond {#sec-17-ncac-09g-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0106}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-441; 105-442
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. October 1, 1991.
17 NCAC 09G .0107 Irrevocable Letter of Credit {#sec-17-ncac-09g-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0107}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-433
  • Eff. January 1, 1992
  • Amended Eff. September 1, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0201 Transport Sales {#sec-17-ncac-09g-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-432; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0202 Exports Via Common Carrier from Terminals {#sec-17-ncac-09g-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0202}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-432; 105-434; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994
  • Repealed Eff. May 1, 1995.
17 NCAC 09G .0203 Transport Loads {#sec-17-ncac-09g-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0203}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-432
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0204 Exchange Agreements {#sec-17-ncac-09g-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-432
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. October 1, 1991.
17 NCAC 09G .0301 Methods of Reporting the Tax {#sec-17-ncac-09g-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0301}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0302 Tare Allowance {#sec-17-ncac-09g-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0302}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0303 Consignment Service Stations {#sec-17-ncac-09g-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0303}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0304 Additives Taxable {#sec-17-ncac-09g-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0304}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0305 All Purchases and Receipts Must Be Reported {#sec-17-ncac-09g-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0305}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-434; 105-436
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09G .0306 Reporting Information in Proper Reporting Period {#sec-17-ncac-09g-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0306}

History

  • Status: repealed
  • Authority G.S. 150-262; 105-432
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0307 Refund on Tax Paid Motor Fuel Transported to Another State {#sec-17-ncac-09g-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0307}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.6
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09G .0401 Deliveries to the National Guard {#sec-17-ncac-09g-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0401}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439
  • Eff. January 1, 1983
  • Repealed Eff. October 1, 1991.
17 NCAC 09G .0402 Documenting Sales to the United States Government {#sec-17-ncac-09g-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0402}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439; 105-449; 105-449A
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0403 Sales to U.s. Government: Refund Form Gas. 1206 {#sec-17-ncac-09g-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0403}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439; 105-449; 105-449A
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0404 Exemption of Motor Fuels: Public Schools and State Agencies {#sec-17-ncac-09g-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0404}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-439; 105-449; 105-449A
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0501 Non-Highway Refund {#sec-17-ncac-09g-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0501}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09G .0502 Non-Highway Refund Application Information {#sec-17-ncac-09g-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0502}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0503 Non-Highway Refund Invoice Requirements {#sec-17-ncac-09g-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0503}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0504 Non-Highway Users with Common Storage Facilities {#sec-17-ncac-09g-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0504}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0505 Stationary Engine Mounted on a Licensed Motor Vehicle {#sec-17-ncac-09g-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0505}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0506 Non-Highway Users with Separate Tanks {#sec-17-ncac-09g-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0506}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0507 Dealers Delivering Fuel Into Non-Highway Equipment {#sec-17-ncac-09g-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0507}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0508 Vehicles with Special Mobile Equipment License {#sec-17-ncac-09g-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0508}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0509 Removal of License Plate {#sec-17-ncac-09g-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0509}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-440; 105-446; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0510 Counties: Cities and Others: Form Gas. 1200 {#sec-17-ncac-09g-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0510}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.1; 105-446.3
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09G .0511 City Transit and Private Non-Profit Refund {#sec-17-ncac-09g-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0511}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09G .0512 Municipalities and Contiguous Municipalities {#sec-17-ncac-09g-.0512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0512}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; May 1, 1987
  • Temporaray Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0513 Taxicab Refunds: Form Gas. 1200b {#sec-17-ncac-09g-.0513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0513}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09G .0514 Proportional Refunds: Form Gas. 1200c {#sec-17-ncac-09g-.0514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0514}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.5
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09G .0515 Refund of Taxes Paid on Gasohol: Form Gas. 1221 {#sec-17-ncac-09g-.0515 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0515}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446.3.1
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09G .0516 Non-Highway, City/County, and Taxicab Refunds {#sec-17-ncac-09g-.0516 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09G .0516}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3
  • Eff. January 1, 1994
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.

Subchapter H

17 NCAC 09H .0101 Application for Supplier's License {#sec-17-ncac-09h-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.2 through 105-449.8; 105-449.32
  • Eff. January 1, 1983
  • Repealed Eff. October 1, 1991.
17 NCAC 09H .0102 Amount of Bond or Irrevocable Letter of Credit Required {#sec-17-ncac-09h-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.5; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0103 Types of Acceptable Bonds {#sec-17-ncac-09h-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0103}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.5; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0104 Lease Operations {#sec-17-ncac-09h-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0104}

History

  • Status: repealed
  • Authority G.S. 105-449.3; 105-449.21; 105-449.22; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1983
  • Repealed Eff. October 1, 1991.
17 NCAC 09H .0105 Irrevocable Letter of Credit {#sec-17-ncac-09h-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0105}

History

  • Status: repealed
  • Authority G.S. 105-449.5; 105-449.32
  • Eff. January 1, 1992
  • Amended Eff. September 1, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0201 Tax Due {#sec-17-ncac-09h-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0201}

History

  • Status: repealed
  • Authority G.S. 105-449.16; 105-449.19; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1992; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0202 Company Operated Stations: Delivery {#sec-17-ncac-09h-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0202}

History

  • Status: repealed
  • Authority G.S. 105-449.16; 105-449.19; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0203 Common Storage {#sec-17-ncac-09h-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0203}

History

  • Status: repealed
  • Authority G.S. 105-449.16; 105-449.19; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0204 Tax Free Deliveries {#sec-17-ncac-09h-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.17; 105-449.31; 105-449.32
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09H .0205 Refund on Taxpaid Motor Fuel Transported to Another State {#sec-17-ncac-09h-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0205}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.17; 105-449.31; 105-449.32
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09H .0208 Reporting Sales and Deliveries of Non-Highway Diesel {#sec-17-ncac-09h-.0208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0208}

History

  • Status: repealed
  • Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32
  • Eff. May 1, 1992
  • Amended Eff. January 1, 1994; August 3, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0209 Bulk Users: Purchases of Non-Highway Diesel {#sec-17-ncac-09h-.0209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0209}

History

  • Status: repealed
  • Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32
  • Eff. May 1, 1992
  • Amended Eff. January 1, 1994; August 3, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0210 Common Storage Not Permitted {#sec-17-ncac-09h-.0210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0210}

History

  • Status: repealed
  • Authority G.S. 105-449.16; 105-449.19; 105-449.32
  • Eff. January 1, 1994
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0301 Propane Gas Distributors Using or Selling {#sec-17-ncac-09h-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0301}

History

  • Status: repealed
  • Authority G.S. 105-449.19; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1992; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0302 Fuel from Cargo Supply Tank {#sec-17-ncac-09h-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0302}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; October 1, 1991
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0303 Odometer Readings {#sec-17-ncac-09h-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0303}

History

  • Status: repealed
  • Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32; 119-17; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; October 1, 1991
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0304 Taxable Sales and Deliveries: Propane Gas Suppliers {#sec-17-ncac-09h-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0304}

History

  • Status: repealed
  • Authority G.S. 105-449.16 through 105-449.17; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0305 Reporting Sales and Deliveries: Propane Gas Suppliers {#sec-17-ncac-09h-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0305}

History

  • Status: repealed
  • Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32
  • Eff. May 1, 1992
  • Amended Eff. January 1, 1994; August 3, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0306 Bulk Users: Purchases of Propane Gas {#sec-17-ncac-09h-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0306}

History

  • Status: repealed
  • Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32
  • Eff. May 1, 1992
  • Amended Eff. January 1, 1994; August 3, 1992
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.
17 NCAC 09H .0401 United States Government Exempt {#sec-17-ncac-09h-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0401}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0402 Non-Highway Refunds {#sec-17-ncac-09h-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0402}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0403 Cities: Counties and Other Refunds {#sec-17-ncac-09h-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0403}

History

  • Status: repealed
  • Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0404 City Transit and Private Non-Profit Refund {#sec-17-ncac-09h-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0404}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-449.24; 105-449.32
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09H .0405 Losses Not Refundable {#sec-17-ncac-09h-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0405}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0406 Taxicab Refunds {#sec-17-ncac-09h-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0406}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0407 Proportional Refunds: Form Gas. 1200c {#sec-17-ncac-09h-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0407}

History

  • Status: repealed
  • Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0408 Exemption of Motor Fuels: Public Schools and State Agencies {#sec-17-ncac-09h-.0408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0408}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449; 105-449A; 105-449.24
  • Eff. March 1, 1987
  • Amended Eff. October 1, 1991
  • Repealed Eff. January 1, 1994.
17 NCAC 09H .0409 Refunds and Exemptions {#sec-17-ncac-09h-.0409 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09H .0409}

History

  • Status: repealed
  • Authority G.S. 105-446; 105-446.1; 105-446.3; 105-446.5; 105-449; 105-449A; 105-449.24
  • 105-449.32
  • Eff. January 1, 1994
  • Temporary Repeal Eff. November 30, 1996
  • Repealed Eff. November 30, 1996.

Subchapter I

17 NCAC 09I .0101 Operations Subject to Tax {#sec-17-ncac-09i-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.37
  • Eff. January 1, 1983
  • Repealed Eff. March 1, 1987.
17 NCAC 09I .0102 Operations of Vehicles Excluded from Reports {#sec-17-ncac-09i-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0102}

History

  • Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987
  • Recodified to 17 NCAC 12A .0101 effective November 1, 2002.
17 NCAC 09I .0103 Registration Cards and Vehicle Identification Markers {#sec-17-ncac-09i-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0103}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.32; 105-449.37; 105-449.45; 105-449.47
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1992.
17 NCAC 09I .0201 N.c. Retail Fuel Purchase Invoices {#sec-17-ncac-09i-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0201}

History

  • Authority G.S. 105-262; 105-449.10; 105-449.26; 105-449.32; 105-449.39
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; February 1, 1990
  • Recodified to 17 NCAC 12A .0201 effective November 1, 2002.
17 NCAC 09I .0202 Withdrawals from Bulk Storage {#sec-17-ncac-09i-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0202}

History

  • Authority G.S. 105-262; 105-449.39
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987
  • Recodified to 17 NCAC 12A .0202 effective November 1, 2002.
17 NCAC 09I .0301 Carry Forward Credits {#sec-17-ncac-09i-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0301}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994
  • Repealed Eff. January 1, 1999.
17 NCAC 09I .0302 Refunds {#sec-17-ncac-09i-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0302}

History

  • Authority G.S. 105-262; 105-449.39; 105-449.40
  • Eff. January 1, 1983
  • Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990
  • Recodified to 17 NCAC 12A .0301 effective November 1, 2002.
17 NCAC 09I .0303 Amount of Bond Required {#sec-17-ncac-09i-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0303}

History

  • Authority G.S. 105-262; 105-449.40
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992
  • Recodified to 17 NCAC 12A .0302 effective November 1, 2002.
17 NCAC 09I .0304 Types of Acceptable Bonds {#sec-17-ncac-09i-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0304}

History

  • Authority G.S. 105-262; 105-449.40
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987
  • Recodified to 17 NCAC 12A .0303 effective November 1, 2002.
17 NCAC 09I .0401 Quarterly Tax Report {#sec-17-ncac-09i-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0401}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39; 105-449.42; 105-449.44 through 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1992.
17 NCAC 09I .0402 Average Miles Per Gallon Factors {#sec-17-ncac-09i-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0402}

History

  • Authority G.S. 105-262; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987
  • Recodified to 17 NCAC 12A .0401 effective November 1, 2002.
17 NCAC 09I .0403 Company Factor: Lease Units {#sec-17-ncac-09i-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0403}

History

  • Authority G.S. 105-262; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Recodified to 17 NCAC 12A .0402 effective November 1, 2002.
17 NCAC 09I .0501 Application for Vehicle Registration: Form Gas. 1274 {#sec-17-ncac-09i-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0501}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.45; 105-449.47 through 105-449.48; 105-449.50
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1992.
17 NCAC 09I .0502 Registration of Heavy Vehicles Licensed in North Carolina {#sec-17-ncac-09i-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0502}

History

  • Status: repealed
  • Authority G.S. 20-88.01; 105-262; 105-449.3; 105-449.9; 105-449.32
  • 105-449.45; 105-449.47; 105-449.48; 105-449.50
  • Eff. January 1, 1983
  • Amended Eff. May 1, 1987; March 1, 1987
  • Repealed Eff. February 1, 1990.
17 NCAC 09I .0503 Permits: Leases {#sec-17-ncac-09i-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0503}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.37
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; March 1, 1987
  • Repealed Eff. January 1, 1992.
17 NCAC 09I .0504 No Vehicle Registration Required {#sec-17-ncac-09i-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0504}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.47 through 105-449.49
  • Eff. January 1, 1983
  • Amended Eff. July 1, 1988; May 1, 1987; March 1, 1987
  • Repealed Eff. February 1, 1990.
17 NCAC 09I .0505 Important Notice to Carriers: Form Gas. 1279 {#sec-17-ncac-09i-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0505}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.39; 105-449.41 through 105-449.48
  • Eff. January 1, 1983
  • Repealed Eff. January 1, 1992.
17 NCAC 09I .0506 Dealer: Manufacturer: Driveaway: Transporter {#sec-17-ncac-09i-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09I .0506}

History

  • Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.48; 105-449.50
  • Eff. March 1, 1987
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990
  • Recodified to 17 NCAC 12A .0503 effective November 1, 2002.

Subchapter J

17 NCAC 09J .0101 Payment {#sec-17-ncac-09j-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0101}

History

  • Status: repealed
  • Authority G.S. 105-262; 119-18
  • Eff. January 1, 1983
  • Repealed Eff. January 1, 1994.
17 NCAC 09J .0102 Compounds {#sec-17-ncac-09j-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0102}

History

  • Status: repealed
  • Authority G.S. 105-262; 119-18
  • Eff. January 1, 1983
  • Repealed Eff. January 1, 1994.
17 NCAC 09J .0201 Bond and License Required {#sec-17-ncac-09j-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0201}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16.2
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Repealed Eff. January 1, 1994.
17 NCAC 09J .0202 Amount of Bond Required {#sec-17-ncac-09j-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0202}

History

  • Authority G.S. 105-262; 105-269.3; 119-16.2
  • Eff. January 1, 1983
  • Recodified to 17 NCAC 12D .0102 effective November 1, 2002.
17 NCAC 09J .0203 Types of Acceptable Bonds {#sec-17-ncac-09j-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0203}

History

  • Authority G.S. 105-262; 105-269.3; 119-16.2
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987
  • Recodified to 17 NCAC 12D .0103 effective November 1, 2002.
17 NCAC 09J .0204 Report of Kerosene Distributor: Form Gas. 1203s {#sec-17-ncac-09j-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09J .0204}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-269.3; 119-16; 119-18
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; March 1, 1987
  • Repealed Eff. May 1, 1995.

Subchapter K

17 NCAC 09K .0201 Exporter's License {#sec-17-ncac-09k-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0201}

History

  • Status: expired
  • Authority G.S.105-262; 105-449.65(a)(5); 105-449.69; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Temporary Adoption Expired July 11, 1996.
17 NCAC 09K .0202 Licensed Distributor Considered to Be Licensed as an Importer {#sec-17-ncac-09k-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0202}

History

  • Authority G.S. 105-262; 105-449.65; 105-449.69
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0103 effective November 1, 2002.
17 NCAC 09K .0203 Notice of Additional States {#sec-17-ncac-09k-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0203}

History

  • Authority G.S. 105-262; 105-449.69(d)
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0104 effective November 1, 2002.
17 NCAC 09K .0204 Amount of Bond or Irrevocable Letter of Credit Required {#sec-17-ncac-09k-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0204}

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff.. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0105 effective November 1, 2002.
17 NCAC 09K .0205 Types of Acceptable Bonds {#sec-17-ncac-09k-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0205}

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Amended Eff. August 1, 1998
  • Recodified to 17 NCAC 12B .0106 effective November 1, 2002.
17 NCAC 09K .0206 Irrevocable Letter of Credit {#sec-17-ncac-09k-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0206}

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0107 effective November 1, 2002.
17 NCAC 09K .0401 Reporting Information in the Proper Reporting Period {#sec-17-ncac-09k-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0401}

History

  • Authority G.S. 105-262; 105-449.90
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0301 effective November 1, 2002.
17 NCAC 09K .0501 Documenting Sales to the United States Government {#sec-17-ncac-09k-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0501}

History

  • Authority G.S. 105-262; 105-449.105
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodifed to 17 NCAC 12B .0401 effective November 1, 2002.
17 NCAC 09K .0502 Sales to U.s. Government: Refund Form Gas 1206 {#sec-17-ncac-09k-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0502}

History

  • Authority G.S. 105-262; 105-449.105
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0402 effective November 1, 2002.
17 NCAC 09K .0503 Off-Highway Refund Application Information {#sec-17-ncac-09k-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0503}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B. 0403 effective November 1, 2002.
17 NCAC 09K .0504 Off-Highway Refund Invoice Requirements {#sec-17-ncac-09k-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0504}

History

  • Authority G.S. 105-262; 105-107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1,1996
  • Recodified to 17 NCAC 12B .0404 effective November 1, 2002.
17 NCAC 09K .0505 Off-Highway Users with Common Storage Facilities {#sec-17-ncac-09k-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0505}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0405 effective November 1, 2002.
17 NCAC 09K .0506 Stationary Engine Mounted on a Licensed Motor Vehicle {#sec-17-ncac-09k-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0506}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0406 effective November 1, 2002.
17 NCAC 09K .0507 Off-Highway Users with Separate Tanks {#sec-17-ncac-09k-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0507}

History

  • Authority G.S. 105-262; 205-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0407 effective November 1, 2002.
17 NCAC 09K .0508 Dealers Delivering Fuel Into Off-Highway Equipment {#sec-17-ncac-09k-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0508}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0408 effective November 1, 2002.
17 NCAC 09K .0509 Vehicles with Special Mobile Equipment License {#sec-17-ncac-09k-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0509}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0409 effective November 1, 2002.
17 NCAC 09K .0510 Removal of License Plate {#sec-17-ncac-09k-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0510}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0410 effective November 1, 2002.
17 NCAC 09K .0511 Municipal Corporation and City Transit System {#sec-17-ncac-09k-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0511}

History

  • Authority G.S. 105-262; 105-449.106
  • Eff. March 1, 1996
  • Amended Eff. August 1, 1998
  • Recodified to 17 NCAC 12B .0411 effective November 1, 2002.
17 NCAC 09K .0512 Proportional Refunds: Form Gas 1200c {#sec-17-ncac-09k-.0512 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0512}

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0412 effective November 1, 2002.
17 NCAC 09K .0513 Off-Highway, City/County and Taxicab Refunds {#sec-17-ncac-09k-.0513 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0513}

History

  • Authority G.S. 105-262; 105-449.106; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12B .0413 effective November 1, 2002.
17 NCAC 09K .0514 Eligibility for Refunds {#sec-17-ncac-09k-.0514 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0514}

History

  • Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106
  • Eff. August 1, 1998
  • Recodified to 17 NCAC 12B .0414 effective November 1, 2002.
17 NCAC 09K .0601 Records of Exempt Sales {#sec-17-ncac-09k-.0601 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0601}

History

  • Status: repealed
  • Authority G.S. 105-251; 105-252; 105-262; 105-449.61(c)
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Repealed Eff. July 1, 2000.
17 NCAC 09K .0602 Record-Keeping Requirements of Bulk-End Users, Retailers, and Users {#sec-17-ncac-09k-.0602 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09K .0602}

History

  • Authority G.S. 105-262; 105-449.121
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Amended Eff. July 1, 2000
  • Recodified to 17 NCAC 12B .0502 effective November 1, 2002.

Subchapter L

17 NCAC 09L .0301 Equivalent Rate for Compressed Natural Gas {#sec-17-ncac-09l-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0301}

History

  • Authority G.S. 105-262; 105-449.136
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12C .0201 effective November 1, 2002.
17 NCAC 09L .0302 Unblended Kerosene as Alternative Fuel {#sec-17-ncac-09l-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0302}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.130
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Repealed Eff. July 1, 1998.
17 NCAC 09L .0401 Fuel from Cargo Supply Tank {#sec-17-ncac-09l-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0401}

History

  • Authority G.S. 105-262; 105-449.137
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12C .0301 effective November 1, 2002.
17 NCAC 09L .0402 Odometer Readings {#sec-17-ncac-09l-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0402}

History

  • Authority G.S. 105-262; 105-449.137
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12C .0302 effective November 1, 2002.
17 NCAC 09L .0403 Reporting Sales and Deliveries: Propane Gas Suppliers {#sec-17-ncac-09l-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0403}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.137
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Repealed Eff. July 1, 2000.
17 NCAC 09L .0404 Bulk-End Users; Purchases of Propane Gas {#sec-17-ncac-09l-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 09L .0404}

History

  • Authority G.S. 105-262; 105-449.138
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified to 17 NCAC 12C .0304 effective November 1, 2002.

Chapter 10 Property Tax

17 NCAC 10 .0101 Location {#sec-17-ncac-10-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0101}

History

  • Status: repealed
  • Authority G.S. 105-271 to 105-395; 143B-10; 143B-221
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1993
  • Repealed Eff. July 1, 2000.
17 NCAC 10 .0102 General Purposes {#sec-17-ncac-10-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0102}

History

  • Status: repealed
  • Authority G.S. 105-271 to 105-395; 105-288(a)(1); 105-288(a)(2); 143B-10; 143B-217 to 143B-225; 143B-217 to 143B-228
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0103 Divisional Organization {#sec-17-ncac-10-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0103}

History

  • Status: repealed
  • Authority G.S. 105-271 to 105-395; 105-288(a)(1); 105-288(a)(2); 143B-10; 143B-217 to 143B-225; 143B-217 to 143B-228
  • Eff. February 1, 1976
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0201 Certification of County Assessors {#sec-17-ncac-10-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0201}

In the exercise of its duty to certify county assessors for appointment by county boards of commissioners, the division has established qualifications for certification. These qualifications are specified in 17 NCAC 10 .0504.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(b)
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0202 Authority to Prescribe Forms {#sec-17-ncac-10-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0202}

The division has established no uniform standards for tax listing forms used by counties and municipalities. It does, however, review such forms to insure that they comply with all statutory requirements. Approval is given to those meeting the requirements.

History

  • Authority G.S. 105-262; 105-291(b); 105-291(f)
  • Eff. February 1, 1976
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0203 Furnishing Information {#sec-17-ncac-10-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0203}

History

  • Status: repealed
  • Authority G.S. 105-259; 105-289(e); 105-291
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1982
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0204 Grants to Counties and Cities to Offset Hurricane Losses {#sec-17-ncac-10-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0204}

History

  • Status: expired
  • Authority S.L. 99-463
  • Temporary Adoption Eff. February 24, 2000 to Expire on July 1, 2000
  • Temporary Adoption Expired on July 1, 2000.
17 NCAC 10 .0301 Introduction {#sec-17-ncac-10-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0301}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0302 Purpose {#sec-17-ncac-10-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0302}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0303 Definitions {#sec-17-ncac-10-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0303}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0304 Scope {#sec-17-ncac-10-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0304}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0305 Procedure for Claiming Exclusion {#sec-17-ncac-10-.0305 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0305}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0306 Valuation of Excluded Property {#sec-17-ncac-10-.0306 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0306}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0307 Inspection of Property by Tax Supervisor {#sec-17-ncac-10-.0307 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0307}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0308 Inquiries {#sec-17-ncac-10-.0308 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0308}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983
  • Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213
  • Eff. March 1, 1983
  • Repealed Eff. March 1, 1984.
17 NCAC 10 .0401 Introduction {#sec-17-ncac-10-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0401}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Authority G.S. 105-275(8); 105-275(8)c
  • Eff. March 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0402 Purpose {#sec-17-ncac-10-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0402}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Authority G.S. 105-275(8); 105-275(8)c
  • Eff. March 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0403 Definitions {#sec-17-ncac-10-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0403}

In construing the provisions of G.S. 105-275(8)c and this Section, the following definitions and interpretations shall apply:

(1) "Used Exclusively" means used only or solely, to the exclusion of all other uses.

(2) "Cotton Dust" means dust present in the air during the handling or processing of cotton, which may contain a mixture of many substances including ground up plant matter, fiber, bacteria, fungi, soil, pesticides, non-cotton plant matter and other contaminants which may have accumulated with the cotton during the growing, harvesting and subsequent processing or storage periods. Any dust present during the handling and processing of cotton through the weaving or knitting of fabrics is considered cotton dust.

(3) "Textile Plant."

(a) "Textile Plant" means a factory or other industrial or manufacturing workplace where cotton or cotton-blend fibers or yarns are manufactured or processed, up to and including the weaving or knitting of fabrics.

(b) "Textile Plant" does not mean a factory or other industrial or manufacturing workplace where woven or knitted cloth or fabric is handled or processed. For example, a factory where garments are manufactured is not a "textile plant."

History

  • Authority G.S. 105-262; 105-275(8)c; 105-291(b)
  • Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Eff. March 1, 1984
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0404 Scope {#sec-17-ncac-10-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0404}

(a) The tangible personal property covered by G.S. 105-275(8)c includes the following types of equipment:

(1) Safety apparel, masks, respirators, breathing apparatus or any other item of personal protective equipment used exclusively to protect employees from hazardous exposure to cotton dust.

(2) Scrubbers, filters, cyclones, condensers, separators, spray chambers, water curtains or any other item of machinery, equipment or material that is used to reduce the level of cotton dust by removal or collection of the cotton dust from the air.

(3) Fans, pumps compressors or any other power-driven machine that causes a continuous flow of air.

(4) Electrical wiring, ductwork, piping, motors, control system, equipment enclosures, special structural support systems or any other supporting equipment associated with and necessary for the proper operation of any category of personal property listed in Subparagraphs (2) and (3) of this Paragraph.

(b) The Subparagraphs listed in Paragraph (a) of this Rule are for illustrative purposes only and are not intended to be an exhaustive listing of qualifying property. Neither does the inclusion of an item in this list indicate that it will, in every case, qualify for the exclusion. A determination must be made in each case that the property claimed as exempt meets all requirements of the exclusion.

History

  • Authority G.S. 105-262; 105-275(8)c; 105-291(b)
  • Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Eff. March 1, 1984
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0405 Procedure for Claiming Exclusion {#sec-17-ncac-10-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0405}

(a) In order to receive the benefit of G.S. 105-275(8)c, the owner must file an application for exemption with the county assessor of the county in which the property is situated as provided in G.S. 105-282.1. The application is to be filed during the regular listing period as provided in G.S. 105-307.

(b) The application must contain a complete description of the property and shall reflect investment figures and pertinent information relative to its value.

(c) The application shall also be accompanied by any other information or documents required by the county assessor to determine the eligibility of the property for the exclusion, such as the following:

(1) general layout of the equipment or system;

(2) specifications of the equipment or system;

(3) function(s) of the equipment or system;

(4) construction schedule, if not completed, including the anticipated date of final completion; or

(5) the names, addresses and telephone numbers of the individuals responsible for management, operation and maintenance of the equipment or system.

History

  • Authority G.S. 105-262; 105-275(8)c; 105-282.1; 105-291(b); 105-307
  • Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Eff. March 1, 1984
  • Amended Eff. July 1, 2000; July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0406 Valuation of Excluded Property {#sec-17-ncac-10-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0406}

(a) After a determination has been made that certain property meets all the requirements for exclusion under G.S. 105-275(8)c, the county assessor must then establish the amount to be excluded. This determination shall be made in accordance with the methods used by the county to appraise other similar property subject to taxation.

(b) Although the statute does not provide for proration, it does not preclude the exclusion of otherwise qualifying property which, by the nature of an operation, is a component part or system of a total operating system. An example of this is the ductwork and filtration system which is a part of an automated bale opening system in a textile plant. The ductwork and filtration system along with related wiring and piping would qualify for the exclusion even though the opener itself and any related production equipment would not.

(c) In any case in which the property owner is unable to furnish exact figures or other specific information regarding the value of qualifying property, the county assessor shall estimate the amount to be excluded on the basis of the best information available.

History

  • Authority G.S. 105-262; 105-275(8)c; 105-283; 105-291(b)
  • Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Eff. March 1, 1984
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0407 Authority of Tax Supervisor {#sec-17-ncac-10-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0407}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Authority G.S. 105-275(8); 105-275(8)c; 105-296(a)
  • Eff. March 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0408 Inquiries {#sec-17-ncac-10-.0408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0408}

History

  • Status: repealed
  • Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984
  • Authority G.S. 105-275(8); 105-275(8)c; 105-296(a)
  • Eff. March 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0501 Introduction {#sec-17-ncac-10-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0501}

History

  • Status: repealed
  • Authority G.S. 105-289(d)
  • Eff. August 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0502 Purpose {#sec-17-ncac-10-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0502}

History

  • Status: repealed
  • Authority G.S. 105-289(d)
  • Eff. August 1, 1984
  • Repealed Eff. July 1, 1993.
17 NCAC 10 .0503 Coverage {#sec-17-ncac-10-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0503}

History

  • Status: repealed
  • Authority G.S. 105-289(d); 105-294(c)(d); 105-296(b); 105-299
  • Eff. August 1, 1984
  • Repealed Eff. October 1, 1993.
17 NCAC 10 .0504 CERTIFICATION REQUIREMENTS FOR cOUNTY ASSESSORS {#sec-17-ncac-10-.0504 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0504}

(a) Except for persons deemed to be qualified as county assessors under G.S. 105-294, every person serving as county assessor after July 1, 1983, shall, within two years after appointment, achieve a passing grade in the four courses listed in Paragraph (b) of this Rule and then achieve a passing grade on a comprehensive examination administered by the Department of Revenue. Persons who do not meet these requirements shall not be eligible for reappointment.

(b) The following courses shall be required for county assessors:

(1) The Fundamental of Property Tax Listing and Assessing;

(2) International Association of Assessing Officers (IAAO) Course 101 – The Fundamental of Real Property Appraisal;

(3) Personal Property Appraisal and Assessment – Department of Revenue; and

(4) Tax Administration in North Carolina – Department of Revenue.

(c) The comprehensive examination for county assessors consists of multiple choice and true or false questions. The examination is designed to test the assessor's knowledge of the listing, appraisal, and assessment requirements of the Machinery Act (G.S. 105-271 et seq.), and the theories and procedures involved in the appraisal of real property and personal property. A passing grade shall be 70 percent correct.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(b)c
  • Eff. August 1, 1984
  • Amended Eff. January 1, 2015; June 1, 2007; July 1, 2000; July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0505 Continuing Education Requirements for County Assessors {#sec-17-ncac-10-.0505 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0505}

(a) Any person who serves as county assessor must attend at least 30 hours of instruction in the appraisal or assessment of property during each two-year period to be eligible for reappointment. A combination of continuing education programs may fulfill this requirement. The Department of Revenue must approve all continuing education programs.

(b) The Department of Revenue shall consider the presenter, content of the program, actual length of the program, and instruction provided in the appraisal or assessment of property when approving continuing education programs. A continuing education program for county assessors may consist of courses, workshops, seminars, conferences, or regional tax meetings.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(d)
  • Eff. August 1, 1984
  • Amended Eff. September 1, 2007; July 1, 2000; July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0506 Certification Requirements for County Appraisers {#sec-17-ncac-10-.0506 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0506}

(a) Every person employed in a county tax office as a real property appraiser or personal property appraiser must, within the first year of employment, attend a course of instruction in his respective area of work.

(b) After meeting the requirement in Paragraph (a) of this Rule, county appraisers are required to achieve a passing grade on a comprehensive examination administered by the Department of Revenue. The examination will consist of 50 multiple choice or true/false questions. It is designed to test the appraiser's knowledge of the listing, appraisal and assessment requirements of the Machinery Act (G.S. 105-271 et seq.) relative to the type of property he is responsible for appraising and knowledge of the theories and procedures involved in appraising such property. A passing grade is 70 percent correct or above.

(c) County appraisers who have fulfilled the course and examination requirements in this Rule will be issued a certificate by the Department of Revenue.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b); 105-296(b)
  • Eff. August 1, 1984
  • Amended Eff. August 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0507 Continuing Education Requirements for County Appraisers {#sec-17-ncac-10-.0507 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0507}

(a) County appraisers must attend at least one course of instruction every two years in the appraisal or assessment of the type of property they are responsible for appraising. A course of instruction, as referenced in G.S. 105-296(b), is at least 30 hours of instruction. A combination of continuing education programs may fulfill this requirement. The Department of Revenue must approve all continuing education programs.

(b) The Department of Revenue shall consider the presenter, content of the program, actual length of the program, and instruction provided in the appraisal or assessment of property when approving continuing education programs. A continuing education program for county appraisers may consist of courses, workshops, or seminars.

History

  • History Notes: Authority G.S. 105-262; 105-289(d); 105-291(b); 105-296(b)
  • Eff. August 1, 1984
  • Amended Eff. September 1, 2007; July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0508 Certification Requirements for Private Firm Appraisers {#sec-17-ncac-10-.0508 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0508}

(a) Every person employed by an appraisal firm whose duties include the appraisal of property for a county assessor must achieve a passing grade on a comprehensive examination administered by the Department of Revenue. The examination will consist of 50 multiple choice or true/false questions. It is designed to test the appraiser's knowledge of the theory and procedures involved in appraising property for a county assessor as provided in the Machinery Act (G.S. 105-271 et seq.). A passing grade is 70 percent correct or above.

(b) Private firm appraisers who fulfill this requirement will be issued a certificate by the Department of Revenue.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b); 105-299
  • Eff. August 1, 1984
  • Amended Eff. August 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0509 Application for Examination {#sec-17-ncac-10-.0509 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0509}

(a) Any county assessor, county appraiser or private firm appraiser who wishes to take the examination required under this Section shall apply to the Department of Revenue. An application by a county appraiser must be accompanied by a statement from the county assessor that the applicant has been designated by him as an appraiser. An application by a private firm appraiser must be accompanied by a statement from a principal officer of the firm that the applicant has been designated by the firm as an appraiser.

(b) Examinations will be conducted periodically according to the number of applications received and may be given at various locations in the state. Notice of the times and places of the examination will be mailed to all county tax offices and private appraisal firms registered with the Department of Revenue.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b)
  • Eff. August 1, 1984
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016
17 NCAC 10 .0510 Application for Certification and Continuing Education Credit {#sec-17-ncac-10-.0510 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0510}

(a) County assessors, county appraisers and private firm appraisers may apply to the Department of Revenue for certification as soon as they have fulfilled the requirements of this Section. Applications shall be accompanied by proof of a passing grade in any course for which the Department of Revenue does not have a record.

(b) Applications by county assessors and county appraisers for continuing education credit shall be accompanied by proof of attendance at qualifying meetings or courses.

History

  • Authority G.S. 105-262; 105-289(d); 105-291(b)
  • Eff. August 1, 1984
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 10 .0511 Inquiries {#sec-17-ncac-10-.0511 omnilex-key=us-nc-regs-official--title-17--17 NCAC 10 .0511}

History

  • Status: repealed
  • Authority G.S. 105-289(d)
  • Eff. August 1, 1984
  • Repealed Eff. July 1, 1993.

Chapter 11 Property Tax Commission

17 NCAC 11 .0101 Location {#sec-17-ncac-11-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0101}

The Property Tax Commission is located in the North Carolina Department of Revenue Building, at 501 North Wilmington Street, in Raleigh, North Carolina. The mailing address of the Commission is: P.O. Box 871, Raleigh, North Carolina 27602.

History

  • Authority G.S. 105-288; 105-290
  • Eff. February 1, 1976
  • Amended Eff. July 1, 1993; June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0102 General Purpose {#sec-17-ncac-11-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0102}

History

  • Status: repealed
  • Authority G.S. 105-288; 143B-10; 143B-217 to 143B-225
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1991.
17 NCAC 11 .0103 Commission Organization {#sec-17-ncac-11-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0103}

History

  • Status: repealed
  • Authority G.S. 143B-217 to 143B-225
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Repealed Eff. July 1, 1993.
17 NCAC 11 .0201 Who May Appeal {#sec-17-ncac-11-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0201}

History

  • Status: repealed
  • Authority G.S. 84-4; 105-288; 105-290; 143B-222
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 11 .0202 When Appeals May Be Taken {#sec-17-ncac-11-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0202}

History

  • Status: repealed
  • Authority G.S. 84-4; 105-288; 105-290; 143B-222
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 11 .0203 Appeals from Listing, Appraisal, or Assessment Decisions {#sec-17-ncac-11-.0203 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0203}

History

  • Status: repealed
  • Authority G.S. 105-290(b),(c)
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1991.
17 NCAC 11 .0204 Appeals from Adoption of Schedules, Standards and Rules {#sec-17-ncac-11-.0204 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0204}

History

  • Status: repealed
  • Authority G.S. 105-290(b),(c)
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1991.
17 NCAC 11 .0205 Notice of Appeal {#sec-17-ncac-11-.0205 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0205}

History

  • Status: repealed
  • Authority G.S. 105-290; 143B-222
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Repealed Eff. October 1, 1993.
17 NCAC 11 .0206 Who Shall Hear the Appeal {#sec-17-ncac-11-.0206 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0206}

History

  • Status: repealed
  • Authority G.S. 105-290(b)
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1991.
17 NCAC 11 .0207 Place of Hearing {#sec-17-ncac-11-.0207 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0207}

All hearings before the Commission will be held in Raleigh, North Carolina unless the Commission designates another location.

History

  • Authority G.S. 105-288; 105-290
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0208 Pre-Hearing Conference {#sec-17-ncac-11-.0208 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0208}

In any appeal, the Commission or the staff of the Commission may hold a conference in advance of the hearing for the purpose of simplifying the issues, stipulating certain facts or findings, and discussing any other matters which will help to expedite the appeal.

History

  • Authority G.S. 105-288; 105-291
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0209 Conduct of Hearing {#sec-17-ncac-11-.0209 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0209}

The hearing before the Commission is a formal adversarial proceeding conducted under the rules of evidence as applied in the Trial Division of the General Courts of Justice. The North Carolina Rules of Civil Procedure do not apply to proceedings before the Commission.

History

  • Authority G.S. 1A-1; 105-288; 105-290
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0210 Valuation Is Final and Conclusive {#sec-17-ncac-11-.0210 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0210}

History

  • Status: repealed
  • Authority G.S. 105-290
  • Eff. February 1, 1976
  • Repealed Eff. June 1, 1991.
17 NCAC 11 .0211 Judicial Review {#sec-17-ncac-11-.0211 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0211}

History

  • Status: repealed
  • Authority G.S. 105-345
  • Eff. February 1, 1976
  • Amended Eff. June 1, 1991
  • Repealed Eff. July 1, 1993.
17 NCAC 11 .0212 Appeals Acknowledged and Replies Thereto Permitted {#sec-17-ncac-11-.0212 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0212}

(a) Notices of appeal to the Commission will be acknowledged in writing and an application for hearing will be mailed to the appellant. A copy of the letter of acknowledgement will also be mailed to the county assessor and to the county attorney.

(b) Unless an extension has been requested and granted, the application for hearing must be filed within 30 days of the date of the letter of acknowledgment or the appeal may be dismissed. A copy of the completed application for hearing must also be sent to the county attorney at the same time.

(c) The county attorney will be allowed 20 days from the receipt of the completed application for hearing to file a written Answer to the appeal. A copy of the Answer shall be sent to the appellant at the same time. The county's failure to file an Answer, however, shall not constitute a waiver of the county's rights nor an admission of the appellant's allegations.

History

  • Authority G.S. 105-288
  • Eff. June 1, 1982
  • Amended Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0213 Commission to Be Furnished Documents Prior to Hearing {#sec-17-ncac-11-.0213 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0213}

(a) At least ten days prior to the date of the hearing, each party to the appeal shall furnish to the secretary of the Commission six copies of all documents to be introduced at the hearing, including maps, pictures, property record cards and briefs. This requirement may be modified by the Commission if it is shown that compliance would cause an undue hardship on one or both of the parties.

(b) In the absence of an agreement to the contrary, a copy of each such document shall also be furnished or made available to the opposing party at the same time.

History

  • Authority G.S. 105-288; 105-290(b)
  • Eff. June 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0214 Parties to Enter Into Pre-Hearing Order {#sec-17-ncac-11-.0214 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0214}

Parties shall enter into a pre-hearing order before the appeal is set for hearing. This order will include stipulations as to parties, exhibits, witnesses, issues, and any other matters which can be stipulated by the parties. The secretary of the Commission will furnish a sample order to all appellants. The Commission urges that the parties stipulate all uncontroverted essential facts and agree upon the qualifications of expert witnesses in the order. The appellant shall forward six copies of the executed order to the secretary at least 10 days prior to the date of hearing.

History

  • Authority G.S. 105-288
  • Eff. June 1, 1982
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0215 Parties Furnished Notice of Proposed Hearing Date {#sec-17-ncac-11-.0215 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0215}

History

  • Status: repealed
  • Authority G.S. 105-290; 143B-222
  • Eff. June 1, 1982
  • Amended Eff. June 1, 1991
  • Repealed Eff. July 1, 1993.

(a) Parties appearing before the Property Tax Commission may either represent themselves if natural persons, or shall be represented by an attorney licensed to practice law in North Carolina, except as provided for in G.S. 105-290(d2). This requirement shall not be waived by the Commission. Notice of non-attorney representation pursuant to G.S. 105-290(d2) shall be filed with the Commission within 30 days of filing a Notice of Appeal or the appeal shall be subject to dismissal.

(b) All parties, attorneys, and witnesses shall be present for the hearing of their case 30 minutes before the time it is scheduled by the Commission or the appeal shall be subject to dismissal.

History

  • Authority G.S. 84-4; 105-288; 105-290
  • Eff. June 1, 1982
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016
  • Amended Eff. September 1, 2016; July 1, 1993.
17 NCAC 11 .0217 Appearance at hearing required {#sec-17-ncac-11-.0217 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0217}

(a) In order to pursue an appeal, the appellant shall either appear at the scheduled hearing as permitted by Rule .0216 of this Section or be represented at the hearing by an attorney at law. Attorneys at law not authorized to practice in North Carolina shall comply with the provisions of G.S. 84-4.1.

(b) If no continuance is requested or granted, the failure of the appellant or his attorney to appear at the scheduled time and date for hearing shall be grounds for dismissal of appellant's appeal. The Commission may dismiss the appeal on motion of the opposing party or on its own motion.

(c) If the appellant is a trust, a trustee may appear for the trust. If the appellant is a partnership, a general partner may appear for the partnership. A family member may not represent another family member. An attorney-in-fact may not represent the grantor of the power of attorney.

History

  • Authority G.S. 84-4; 105-288; 105-290
  • Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016
  • Amended Eff. September 1, 2016; July 1, 1993.
17 NCAC 11 .0218 Discovery {#sec-17-ncac-11-.0218 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0218}

(a) Parties shall exhaust all less formal opportunities to obtain discoverable material before utilizing this Rule.

(b) Any means of discovery available pursuant to the North Carolina Rules of Civil Procedure, G.S. 1A-1, is allowed. If the party from whom discovery is sought objects to the discovery, the party seeking the discovery may file a motion with the Commission to obtain an order compelling discovery. In the disposition of the motion, the party seeking the discovery shall have the burden of showing that the discovery is needed for the proper presentation of the party's case, is not for purposes of delay, and that the issues in controversy are significant enough to warrant the discovery. In ruling on a motion for discovery, the Commission shall recognize all privileges recognized at law.

History

  • Authority G.S. 105-288
  • Eff. June 1, 1991
  • Amended Eff. July 1, 1993
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 11 .0219 Commission Staff Not to Be Called as Witnesses {#sec-17-ncac-11-.0219 omnilex-key=us-nc-regs-official--title-17--17 NCAC 11 .0219}

No member of the staff of the Commission may be called as a witness in a proceeding before the Commission unless the Commission shall first find that the testimony of a staff member is necessary to prevent manifest injustice to a party.

History

  • Authority G.S. 105-288
  • Eff. June 1, 1991
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Chapter 12 Motor Fuel

Subchapter A

17 NCAC 12A .0101 OPERATIONS OF vEHICLES EXCLUDED FROM REPORTS {#sec-17-ncac-12a-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0101}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987
  • Recodified from 17 NCAC 09I .0102 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12A .0201 Receipt or invoice requirements to obtain credit for retail fuel purchases {#sec-17-ncac-12a-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0201}

(a) To obtain credit for retail tax-paid purchases for a motor carrier licensed pursuant to G.S. 105-449.47, the motor carrier shall retain a receipt or invoice that establishes the purchases and payment of the tax. Examples of receipts or invoices include a credit card receipt, a microfilm or microfiche copy of the receipt or invoice, an automated vendor generated invoice or transaction list, or a computer image of the receipt or invoice. Prepaid receipts or invoices shall not be used to obtain credit for retail tax-paid purchases.

(b) North Carolina retail fuel purchase receipts or invoices used by a motor carrier to obtain credit for retail tax-paid purchases shall contain the following information:

(1) the date of purchase;

(2) the name and address of the seller;

(3) the number of gallons purchased;

(4) the type of fuel purchased;

(5) the price per gallon or total sales amount;

(6) a vehicle number, equipment number, or other identifier of the vehicle or equipment into which the fuel was placed;

(7) the vehicle license plate number and the state that issued the plate for the vehicle into which the fuel was placed; and

(8) the purchaser's name. In the case of a leased vehicle, either the lessee or the lessor may submit receipts or invoices as the purchaser if the person who submits the receipts or invoices can establish a current lease agreement exists with the person required to file a return.

(c) Separate retail fuel purchase receipts or invoices shall be maintained for motor fuel purchased for highway vehicle use, off-highway vehicle use, and equipment use.

(d) Receipts or invoices used to obtain credit for retail fuel purchases shall be maintained for a period of at least four years.

History

  • Authority G.S. 105-262; 105-449.39; 105-449.57
  • Eff. January 1, 1983
  • Amended Eff. October 1, 1991; February 1, 1990
  • Recodified from 17 NCAC 09I .0201 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12A .0202 Withdrawals from Bulk Storage {#sec-17-ncac-12a-.0202 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0202}

(a) A motor carrier maintaining bulk storage of North Carolina tax-paid motor fuel shall be entitled to credit on the International Fuel Tax Agreement (IFTA) return based on the date the fuel is put into the qualified motor vehicle as defined in the International Fuel Tax Agreement and shall not be based on the date of purchase. The International Fuel Tax Agreement, through its Articles of Agreement, Procedures Manual, and Audit Manual (hereinafter "governing documents", including subsequent amendments and editions, are incorporated by reference. The International Fuel Tax Agreement governing documents are available at no cost at www.iftach.org.

(b) A motor carrier who withdraws fuel from bulk storage shall maintain withdrawal records containing the following information:

(1) the date of withdrawal;

(2) the number of gallons;

(3) the fuel type;

(4) a vehicle unit number or vehicle license plate number and state, equipment number, or other identifier for the vehicle or equipment into which the fuel was placed; and

(5) the purchase and inventory records to substantiate that tax was paid on bulk purchases. Inventory records shall include:

(A) tank number, tank location, tank capacity;

(B) fuel type;

(C) monthly beginning and ending inventories;

(D) monthly totalizer readings;

(E) fuel purchase receipts, invoices or bills of lading, including withdrawal details, and whether the fuel was dispensed for highway or off-highway use.

History

  • Authority G.S. 105-262; 105-449.39; 105-449.37; 105-449.57
  • Eff. January 1, 1983
  • Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987
  • Recodified from 17 NCAC 09I .0202 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12A .0301 Refunds {#sec-17-ncac-12a-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0301}

History

  • Status: expired
  • Authority G.S. 105-262; 105-266; 105-449.39; 105-449.40
  • Eff. January 1, 1983
  • Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990
  • Recodified from 17 NCAC 09I .0302 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12A .0302 Amount of Bond Required {#sec-17-ncac-12a-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0302}

For motor carrier bonds exceeding five hundred dollars ($500.00), the amount of bond shall be rounded to the nearest one thousand dollars ($1,000.00). If the amount required is exactly between two one thousand dollar ($1,000.00) increments, the amount shall be rounded to the higher of the two.

History

  • Authority G.S. 105-262; 105-449.40
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; January 1, 1992
  • Recodified from 17 NCAC 09I .0303 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12A .0303 motor carrier Bond requirements {#sec-17-ncac-12a-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0303}

(a) The bond submitted to the Department pursuant to G.S. 105-449.40 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond, and shall include the following information:

(1) the bond number;

(2) the Principal's legal name;

(3) the surety company name;

(4) the written value of bond amount;

(5) the numeric value of bond amount;

(6) the bond effective date;

(7) the date the bond is executed;

(8) the printed name, signature, and title of person authorized to legally bind the Principal in accordance with the following:

(A) if the Principal is a corporation, the printed name, signature, and title of the corporate President, Vice President, or Treasurer, the signature and title of the corporate Secretary or Assistant Secretary must attest to the bond, and the corporate seal shall be affixed. If a corporation does not have a corporate Secretary or corporate seal, the executed bond shall be accompanied by a letter indicating the same on corporate letterhead and signed by the corporate President;

(B) if the Principal is a limited liability company, the printed name, signature, and title of any member;

(C) if the Principal is a partnership, the printed name, signature, and title of one or more of the partners;

(D) if the Principal is a limited partnership, the printed name, signature, and title of a general partner; or

(E) if the Principal is an individual using a trade name, the printed name and signature of the individual followed by the trade name.

(9) Printed name and signature of the Attorney-in-Fact on behalf of the surety company, and the surety's corporate seal shall be affixed; and

(10) The bond shall be accompanied by a verified copy of the Power-of-Attorney or other authority of the person executing the same to do so on behalf of the surety.

(b) The Department shall calculate a motor carrier's average tax liability or refund for a reporting period and set the bond amount consistent with G.S. 105-449.40(b).

History

  • Authority G.S. 105-262; 105-449.40; 105-449.57
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987
  • Recodified from 17 NCAC 09I .0304 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12A .0401 Average Miles Per Gallon Factors {#sec-17-ncac-12a-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0401}

(a) In the absence of records substantiating total miles and/or total fuel, audits will be based on average miles per gallon factors of other carriers with similar equipment and similar operations.

(b) The use of a miles per gallon factor on an audit is not an authorization for filing future reports on an average miles per gallon factor.

(c) Audits will be based on current information of carriers maintaining complete and accurate records as required by statute.

History

  • Authority G.S. 105-262; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987
  • Recodified from 17 NCAC 09I .0402 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12A .0402 Company Factor: Lease Units {#sec-17-ncac-12a-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0402}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.44; 105-449.45
  • Eff. January 1, 1983
  • Amended Eff. March 1, 1987
  • Recodified from 17 NCAC 09I .0403 effective November 1, 2002
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12A .0501 Reserved {#sec-17-ncac-12a-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0501}
17 NCAC 12A .0502 revocation of registration {#sec-17-ncac-12a-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0502}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.47; 105-449.57
  • Eff. August 1, 2003
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12A .0503 Dealer: Manufacturer: Driveaway: Transporter {#sec-17-ncac-12a-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12A .0503}

Motor carriers operating qualified motor vehicles as defined by the International Fuel Tax Agreement (IFTA) with a dealer, manufacturer, driveaway, or transporter license plate issued either in North Carolina or other jurisdictions shall have a current IFTA or intrastate license and set of decals at all times while operating in North Carolina.

History

  • Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.57
  • Eff. March 1, 1987
  • Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990
  • Recodified from 17 NCAC 09I .0506 effective November 1, 2002
  • Readopted Eff. November 1, 2017.

Subchapter B

17 NCAC 12B .0101 Reserved {#sec-17-ncac-12b-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0101}
17 NCAC 12B .0102 Exporter's License {#sec-17-ncac-12b-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0102}

An exporter of motor fuel from North Carolina that is not licensed as a distributor must have an exporter's license. An applicant for an exporter's license must meet the same licensing requirements as an applicant for a distributor's license, except the requirement of filing a bond.

History

  • Authority G.S. 105-262; 105-449.65(a)(5); 105-449.72
  • Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0103 Licensed Distributor Considered to Be Licensed as an Importer {#sec-17-ncac-12b-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0103}

History Note: Authority G.S. 105-262; 105-449.65; 105-449.69;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Recodified from 17 NCAC 09K .0202 effective November 1, 2002;

History

  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12B .0104 Notice of Additional States {#sec-17-ncac-12b-.0104 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0104}

A person who imports or exports from a state different from those listed on an application for license, shall give written notification to the Secretary of the name of such state.

History

  • Authority G.S. 105-262; 105-449.69(d)
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0203 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0105 Amount of Bond or Irrevocable Letter of Credit Required {#sec-17-ncac-12b-.0105 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0105}

The amount of motor fuel bond or irrevocable letter of credit shall be rounded to the nearest one thousand dollars ($1,000). If the amount required is exactly between two one thousand dollar ($1,000) increments, the amount shall be rounded to the higher of the two.

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0204 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0106 Motor fuel bond requirements {#sec-17-ncac-12b-.0106 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0106}

(a) The bond submitted to the Department pursuant to G.S. 105-449.72 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond, and shall include the following information:

(1) the bond number;

(2) the Principal's legal name;

(3) the surety company name;

(4) the written value of bond amount;

(5) the numeric value of bond amount;

(6) the bond effective date;

(7) the date the bond is executed;

(8) the printed name, signature, and title of person authorized to legally bind Principal as follows:

(A) if the Principal is a corporation, the printed name, signature, and title of the corporate President, Vice President, or Treasurer, the signature and title of the corporate Secretary or Assistant Secretary shall attest to the bond, and the corporate seal shall be affixed. If a corporation does not have a corporate Secretary or corporate seal, the executed bond shall be accompanied by a letter indicating the same on corporate letterhead and signed by the corporate President;

(B) if the Principal is a limited liability company, the printed name, signature, and title of any member;

(C) if the Principal is a partnership, the printed name, signature, and title of one or more of the partners;

(D) if the Principal is a limited partnership, the printed name, signature, and title of a general partner; or

(E) if the Principal is an individual using a trade name, the printed name and signature of the individual followed by the trade name.

(9) the printed name and signature of the Attorney-in-Fact on behalf of the surety company, and the surety's corporate seal shall be affixed; and

(10) the bond shall be accompanied by a verified copy of the Power-of-Attorney or other authority of the person executing the same to do so on behalf of the surety.

(b) The Department shall calculate a motor fuel licensee's average monthly tax liability and set the bond amount consistent with G.S. 105-449.72(a)(2), unless the bond amount is otherwise set by G.S. 105-449.72(a)(1).

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Amended Eff. August 1, 1998
  • Recodified from 17 NCAC 09K .0205 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0107 Irrevocable Letter of Credit {#sec-17-ncac-12b-.0107 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0107}

The irrevocable letter of credit submitted to the Department pursuant to G.S. 105-449.72 shall be issued on the bank's letterhead and include the following:

(1) the irrevocable letter of credit number;

(2) the North Carolina Department of Revenue designated as the beneficiary;

(3) the Principal name and address;

(4) the tax type for which the irrevocable letter of credit is issued;

(5) the coverage period including effective and expiration dates;

(6) the liability release date, which shall be three years after the expiration date;

(7) the credit amount;

(8) the issuing bank's name, address, telephone number, and fax number; and

(9) the signature, printed name, and title of authorized person issuing the irrevocable letter of credit on behalf of the issuing bank.

History

  • Authority G.S. 105-262; 105-449.72
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0206 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0201 Racing Fuel {#sec-17-ncac-12b-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0201}

Racing fuel that meets all of the following requirements is not considered gasoline under G.S. 105-449.60 and is not subject to the per gallon excise tax:

(1) Has an octane rating of 110 or higher;

(2) Contains lead;

(3) Does not contain detergent additives;

(4) Does not conform to the Reid Vapor Pressure standards for reformulated or oxygenated gasoline; and

(5) Does not meet ASTM specifications for gasoline.

History

  • Authority G.S. 105-262; 105-449.60
  • Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0301 Reporting Information in the Proper Reporting Period {#sec-17-ncac-12b-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0301}

All motor fuel transactions must be reported on the tax return for the month or other filing period in which the transaction occurred and may not be carried over to a return for a subsequent period. If, after filing a return, a person discovers information that affects the return, the person must file an amended return for the affected period and must pay any tax, penalty, and interest due with the amended return.

History

  • Authority G.S. 105-262; 105-449.90
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0301 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0401 Documenting Sales to Exempt Entities {#sec-17-ncac-12b-.0401 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0401}

A distributor or another vendor that sells motor fuel to an exempt entity may document the sales using third-party vendor lists or computer runs if the lists or runs are in a format the distributor cannot alter. A person that uses vendor lists or computer runs to document sales must keep copies of sales invoices to support the exempt sales.

History

  • Authority G.S. 105-262; 105-449.105
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0501 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0402 cLAIM FOR REFUND FOR SALES TO EXEMPT ENTITIES {#sec-17-ncac-12b-.0402 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0402}

(a) A claim for refund for motor fuel purchased by or sold to an exempt entity listed in G.S. 105-449.88 shall be filed with the Department on Form GAS-1206, Motor Fuel Claim for Refund Exempt Entities. A person who submits Form GAS-1206 shall identify the type of exempt entity for which the refund is sought and shall complete the applicable Part of the form as follows:

(1) A distributor or other vendor that sells North Carolina tax-paid motor fuel to an exempt entity at a price that does not include the per gallon excise tax shall use Part 1 of Form GAS-1206 and report the following:

(A) the total gallons of motor fuel sold to the exempt entity;

(B) the total gallons on which tare allowance was received;

(C) the net gallons subject to refund; and

(D) the total refund due.

(2) A credit card company that issues a credit card to an exempt entity allowing the entity to purchase North Carolina tax-paid motor fuel that does not include the per gallon excise tax shall use Part 2 of Form GAS-1206 and report the following:

(A) the total gallons of motor fuel purchased by the exempt entity; and

(B) the total refund due.

(3) An exempt entity that purchases motor fuel in North Carolina at a price that includes the per gallon excise tax shall use Part 3 of Form GAS-1206 and report the following:

(A) the total gallons of motor fuel purchased; and

(B) the total refund due.

(b) Sales or purchase receipts or invoices for North Carolina tax-paid motor fuel purchased by or sold to an exempt entity shall be maintained to support a claim for refund for a period of at least three years.

(c) A separate Form GAS-1206 shall be used for each type of exempt entity for which a refund is requested.

(d) A refund on motor fuel purchased by or sold to an exempt entity shall only be claimed by one party to the transaction.

History

  • Authority G.S. 105-262; 105-449.105; 105-449.108
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0502 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0403 OFF-HIGHWAY claim for REFUND {#sec-17-ncac-12b-.0403 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0403}

(a) A claim for refund for North Carolina tax-paid motor fuel used for an off-highway purpose shall be filed with the Department on Form GAS-1201, Motor Fuels Claim for Refund Tax-Paid Motor Fuel Used Off-Highway. A person who submits Form GAS-1201 shall complete all lines and applicable parts of the form as follows:

(1) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the year for which a refund is requested;

(2) the total gallons of North Carolina tax-paid motor fuel that was:

(A) purchased during the refund period;

(B) used in off-highway equipment for which a refund is requested; and

(C) used in licensed vehicles for which no refund is requested;

(3) an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period;

(4) the total gallons of North Carolina tax-paid motor fuel accounted for;

(5) the total refund amount requested;

(6) a list of applicable off-highway machinery, equipment, and boats using North Carolina tax-paid motor fuel for which a refund is requested, including the type and number of machinery, equipment, or boat(s) and fuel tank capacity;

(7) a list of applicable motor fuel bulk storage tanks, including tank number, fuel type, whether the fuel is for highway or off-highway use, and the gallon capacity of the tank;

(8) a list of applicable motor vehicles owned or leased, including the make and type of vehicle, type of fuel used, and gross license weight for trucks; and

(9) a list of applicable farm refund information, including the type of crop and number of acres cultivated.

(b) Receipts or invoices to support a claim for refund on North Carolina tax-paid motor fuel shall be maintained for a period of at least three years.

History

  • Authority G.S. 105-262; 105-449.107; 105-449.108
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0503 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0404 RECORD requirements for off-highway refund claims {#sec-17-ncac-12b-.0404 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0404}

(a) A receipt or invoice for each retail purchase of motor fuel made for off-highway use, shall be maintained to substantiate claims for refund, as follows:

(1) Receipts or invoices shall contain the following information:

(A) the date of purchase;

(B) the name of both the purchaser and seller;

(C) the address of the seller;

(D) the number of gallons purchased;

(E) the type of fuel purchases;

(F) the price per gallon, the total amount paid, or both; and

(G) a vehicle number, equipment number, or other identifier of the vehicle or equipment being fueled.

(2) A daily, weekly, or monthly statement of retail motor fuel purchases shall be accepted provided it is prepared by the seller and shows all of the information on each purchase of motor fuel that is required on an individual receipt or invoice.

(3) Receipts, invoices, or statements showing alterations or erasures, and prepaid receipts or invoices, shall not be accepted.

(4) Receipts, invoices, or statements shall be maintained to substantiate inventory at the beginning of the refund period even if no claim for refund was filed in the preceding refund period.

(5) Receipts, invoices, or statements shall be maintained for a period of at least three years.

(b) For withdrawals of motor fuel from bulk storage for off-highway use, the following records shall be maintained for claims for refunds:

(1) Delivery receipts or invoices that shall contain the information listed in Parts (a)(1)(A) through (a)(1)(G) of this Rule;

(2) A monthly inventory reconciliation for each bulk tank;

(3) The capacity of each tank; and

(4) Withdrawal records for each bulk tank. Bulk withdrawal records shall contain the following information:

(A) the location of the bulk storage from which the withdrawal was made;

(B) the date of the withdrawal;

(C) the quantity of fuel withdrawn;

(D) the type of fuel withdrawn; and

(E) the vehicle number, equipment number, or other identifier of the vehicle or equipment being fueled.

History

  • Authority G.S. 105-262; 105-449.107; 105-449.121
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1,1996
  • Recodified from 17 NCAC 09K .0504 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0405 OFF-HIGHWAY USERS with COMMON STORAGE FACILITIES {#sec-17-ncac-12b-.0405 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0405}

No refund is due on motor fuel used to operate the engine of a motor vehicle licensed to travel on the streets and highways, unless otherwise provided by law. If motor fuel is used from the same storage tank from which both licensed motor vehicles and off-highway equipment are serviced, a daily use record must be kept to substantiate the amount withdrawn for licensed motor vehicles and non-licensed equipment. These records must be kept for three calendar years from the date the claim for refund was due to be filed.

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0505 effective November 1, 2002
  • Amended Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0406 Stationary Engine Mounted on a Licensed Motor Vehicle {#sec-17-ncac-12b-.0406 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0406}

No refund is due on motor fuel used to operate a stationary engine mounted on a licensed motor vehicle, except as identified in G.S. 105-449.107, if the motor fuel is used from the same storage tank mounted on the vehicle for the purpose of operating both the stationary engine and the engine used to operate a licensed motor vehicle over the streets and highways.

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0506 effective November 1, 2002
  • Amended Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0407 Off-Highway Users with Separate Tanks {#sec-17-ncac-12b-.0407 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0407}

If separate tanks are used for storage of motor fuels for highway and off-highway use, the seller must indicate on the invoices at the time of delivery whether the motor fuel is for highway or off-highway use.

History

  • Authority G.S. 105-262; 205-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0507 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0408 Dealers Delivering Fuel Into Off-Highway Equipment {#sec-17-ncac-12b-.0408 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0408}

Dealers of off-highway equipment powered by motor fuel may receive a refund on motor fuel placed into their equipment provided there is no charge for the fuel when the equipment is sold. If the motor fuel is sold, the purchaser may receive a refund on the motor fuel purchased and used.

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0508 effective November 1, 2002
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.
17 NCAC 12B .0409 Vehicles with Special Mobile Equipment License {#sec-17-ncac-12b-.0409 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0409}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0509 effective November 1, 2002
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12B .0410 Removal of License Plate {#sec-17-ncac-12b-.0410 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0410}

To obtain a refund on North Carolina tax-paid motor fuel used in vehicles that will not be operated on streets or highways, a person shall remove the vehicle license plates and surrender the plates to the Commissioner of Motor Vehicles or his agents for the period the vehicles will not be operating on the streets and highways.

History

  • Authority G.S. 105-262; 105-449.107
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0510 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0411 municipal corporation and city transit system {#sec-17-ncac-12b-.0411 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0411}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.88; 105-449.106
  • Eff. March 1, 1996
  • Amended Eff. August 1, 1998
  • Recodified from 17 NCAC 09K .0511 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12B .0412 PROPORTIONAL refunds {#sec-17-ncac-12b-.0412 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0412}

(a) Operators of vehicles identified in G.S. 105-449.107(b) shall file Form GAS-1200C, Motor Fuels Claim for Refund Qualified Power Takeoff Vehicles to obtain a refund of North Carolina tax-paid motor fuel used in the operation of these vehicles. A separate Form GAS-1200C shall be submitted for each type of vehicle for which a refund is requested. Form GAS-1200C shall include the following information:

(1) the type of vehicle for which the refund is requested;

(2) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the year for which a refund is requested;

(3) the total gallons of North Carolina tax-paid motor fuel that was:

(A) purchased during the refund period;

(B) used in licensed vehicles for which no refund is requested;

(C) used to operate nonhighway equipment for which a refund is requested; and

(D) used to operate power takeoff vehicles including the number of vehicles and gallons of fuel used;

(4) an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period;

(5) the total gallons of North Carolina tax-paid motor fuel accounted for;

(6) the total miles operated by power takeoff vehicles during the refund period;

(7) the total miles operated by power takeoff vehicles outside of North Carolina during the refund period;

(8) the percentage of out-of-state power takeoff vehicle operations;

(9) the total gallons of motor fuel used in power takeoff vehicles for all operations;

(10) the total gallons of motor fuel used in power takeoff vehicles for operations outside of North Carolina;

(11) a computation of the refund amount pursuant to the terms set out in G.S. 105-449.107, and including the total refund requested;

(12) if applicable, a list of nonhighway equipment for which a refund is requested, including the type and number of machinery or equipment, the type of fuel used, and engine horsepower;

(13) if applicable, a list of tank wagon vehicles for which a refund is requested, including the make and model of vehicle, the type of fuel used, and gross registered weight; and

(14) if applicable, a list of motor fuel storage tanks, including the tank number, fuel type, whether the fuel is for highway or nonhighway use, and the gallon capacity of the tank.

(b) Receipts or invoices to support a claim for refund on North Carolina tax-paid motor fuel shall be maintained for a period of at least three years.

(c) The following records shall be maintained to support a claim for refund:

(1) mileage records that shall include odometer or hubmeter readings;

(2) fuel records, by vehicle;

(3) the quantity of material delivered, hauled, removed or disposed of, by vehicle as follows:

(A) cubic yards of concrete mix delivered;

(B) tons of compacted waste hauled;

(C) tons of bulk feed, lime, or fertilizer hauled;

(D) tons of mulch or other similar materials hauled; or

(E) tons of septage removed or disposed of.

(4) withdrawal records kept in accordance with 17 NCAC 12B .0405, if withdrawals of motor fuel from bulk storage are used to fuel vehicles for which a refund is requested; and

(5) number of gallons of motor fuel used by vehicles identified in G.S. 105-449.107(b).

History

  • Authority G.S. 105-262; 105-449.107; 105-449.108
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0512 effective November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0413 nonprofit organization claim for REFUNDS {#sec-17-ncac-12b-.0413 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0413}

(a) Nonprofit organizations identified in G.S. 105-449.106(a) shall file Form GAS-1200, Motor Fuels Claim for Refund Nonprofit Organizations, to obtain a refund of North Carolina tax-paid motor fuel. A nonprofit organization that submits Form GAS-1200 to request a refund shall complete all applicable lines of the form including the following:

(1) the refund period of the claim;

(2) the type of nonprofit organization claiming the refund;

(3) a beginning inventory of North Carolina tax-paid motor fuel on hand at the first day of the refund period;

(4) the total gallons of North Carolina tax-paid motor fuel that was:

(A) purchased by the nonprofit organization during the refund period;

(B) used by the nonprofit organization for which the refund is requested; and

(C) used by the nonprofit organization for which no refund is requested;

(5) an ending inventory of North Carolina tax-paid motor fuel on hand at the end of the refund period; and

(6) the total refund requested.

(b) Receipts or invoices to support a claim for refund on North Carolina tax-paid motor fuel shall be maintained for a period of at least three years.

History

  • Authority G.S. 105-262; 105-449.106; 105-449.107; 105-449.108
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0414 Eligibility for refunds {#sec-17-ncac-12b-.0414 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0414}

History

  • Status: repealed
  • Authority G.S. 105-262; 105-449.121
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09K .0514 Eff. November 1, 2002
  • Amended Eff. August 1, 2003
  • Repealed Eff. November 1, 2017.
17 NCAC 12B .0501 Rserved {#sec-17-ncac-12b-.0501 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0501}
17 NCAC 12B .0502 Record-Keeping Requirements of Bulk End-Users, Retailers, and Users {#sec-17-ncac-12b-.0502 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0502}

A person who is subject to audit pursuant to G.S. 105-449.121(b) shall maintain the following records for a period of three years, as follows:

(1) Users shall maintain:

(a) all fuel receipts and invoices, including fuel purchased for highway and off-highway use, tax-paid and non-tax-paid;

(b) quarterly odometer readings, regardless of weight classification;

(c) purchase and disposition dates of fleet vehicles with beginning and ending odometer readings;

(d) a list of current vehicles by registered gross weight; and

(e) a list of motor carrier decals received, indicating the decals applied to vehicles and those still on hand for all qualified motor vehicles, as defined in the International Fuel Tax Agreement, whether operating interstate or intrastate.

(2) Bulk End-Users shall maintain:

(a) all fuel receipts, invoices, and bills of lading, including fuel purchased for highway and off-highway uses, tax paid and non-tax-paid;

(b) withdrawal records of highway and off-highway fuel from bulk storage;

(c) quarterly odometer readings, regardless of weight classification;

(d) purchase and disposition dates of fleet vehicles with beginning and ending odometer readings;

(e) a list of current vehicles by registered gross weight;

(f) monthly beginning and ending inventory of highway and off-highway fuel;

(g) a list of motor carrier decals received, indicating the decals applied to vehicles and those still on hand for all qualified motor vehicles, as defined by the International Fuel Tax Agreement, whether operating interstate or intrastate; and

(h) monthly totalizer meter readings.

(3) Retailers shall maintain:

(a) all fuel receipts, invoices, and bills of lading;

(b) monthly totalizer meter readings;

(c) fuel availability schedules;

(d) monthly beginning and ending inventory of highway and off-highway fuel; and

(e) fuel sales records.

History

  • Authority G.S. 105-262; 105-449.121
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Amended Eff. July 1, 2000
  • Recodified from 17 NCAC 09K .0602 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12B .0503 Licensed Vehicles Using Dyed Diesel Fuel {#sec-17-ncac-12b-.0503 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12B .0503}

The penalties set out in G.S. 105-449.117 for using dyed diesel fuel in a highway vehicle that is licensed or required to be licensed may be assessed whenever the presence of dye is detected in a sample taken from the fuel tank of the vehicle.

History

  • Authority G.S. 105-262; 105-449.117
  • Eff. August 1, 2003
  • Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.

Subchapter C

17 NCAC 12C .0201 Equivalent Rate for Compressed Natural Gas {#sec-17-ncac-12c-.0201 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12C .0201}

History

  • Status: expired
  • Authority G.S. 105-262; 105-449.136
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09L .0301 effective November 1, 2002
  • Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A.
17 NCAC 12C .0301 Fuel from Cargo Supply Tank {#sec-17-ncac-12c-.0301 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12C .0301}

(a) Alternative fuel providers using alternative fuel from their cargo supply tank to propel a motor vehicle for highway use shall report and pay alternative fuel tax and inspection tax using the miles per gallon based on the motor vehicle's cargo supply tank capacity, as follows:

Tank Capacity Miles Per Gallon

1 thru 1,199 gallons 8 miles per gallon

l,200 thru l,599 gallons 7 miles per gallon

l,600 thru 2,050 gallons 6 miles per gallon

2,051 thru 2,999 gallons 5 miles per gallon

3,000 gallons and above 4 miles per gallon

(b) When a separate supply tank is connected to the engine of a motor vehicle, alternative fuel tax and inspection tax shall be due on the gas gallon or diesel gallon equivalents of fuel placed into the tank.

History

  • Authority G.S. 105-262; 105-449.137
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09L .0401 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12C .0302 Odometer Readings {#sec-17-ncac-12c-.0302 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12C .0302}

(a) Alternative fuel providers reporting and paying tax on alternative fuel vehicles on the mileage basis set forth in Rule .0301(a) of this Section shall keep records of the number of miles driven each month based on odometer readings.

(b) Alternative fuel providers using alternative fuel from separate supply tanks shall keep odometer mileage records for each motor vehicle operated.

History

  • Authority G.S. 105-262; 105-449.137
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09L .0402 effective November 1, 2002
  • Readopted Eff. November 1, 2017.
17 NCAC 12C .0303 Reserved {#sec-17-ncac-12c-.0303 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12C .0303}
17 NCAC 12C .0304 PURCHASES OF ALTERNATIVE FUELS for nonhighway use only {#sec-17-ncac-12c-.0304 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12C .0304}

Persons who purchase or store alternative fuels only for nonhighway purposes shall not be required to keep inventories or report bulk purchases.

History

  • Authority G.S. 105-262; 105-449.138
  • Temporary Adoption Eff. January 1, 1996
  • Eff. March 1, 1996
  • Recodified from 17 NCAC 09L .0404 effective November 1, 2002
  • Readopted Eff. November 1, 2017.

Subchapter D

17 NCAC 12D .0101 Reserved {#sec-17-ncac-12d-.0101 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12D .0101}
17 NCAC 12D .0102 aMOUNT OF bOND REQUIRED {#sec-17-ncac-12d-.0102 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12D .0102}

The amount of bond required of a licensed kerosene distributor or a kerosene supplier pursuant to G.S. 119-15.3 shall be based on the kerosene distributor's or supplier's average monthly taxable sales and use of kerosene in North Carolina, as follows:

History

  • Authority G.S. 105-262; 119-15.1; 119-15.3
  • Eff. January 1, 1983
  • Recodified from 17 NCAC 09J .0202 effective November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.
17 NCAC 12D .0103 Acceptance of Bonds and Letters of Credit {#sec-17-ncac-12d-.0103 omnilex-key=us-nc-regs-official--title-17--17 NCAC 12D .0103}

(a) The bond submitted to the Department pursuant to G.S. 119-15.3 shall be filed on Form GAS-1212, Motor Fuels Tax Liability Bond and shall include all information set out in 17 NCAC 12B .0106.

(b) The irrevocable letter of credit submitted to the Department pursuant to G.S. 119-15.3 shall be issued on the bank's letterhead and shall include all information set out in 17 NCAC 12B .0107.

History

  • Authority G.S. 105-262; 119-15.3
  • Eff. January 1, 1983
  • Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987
  • Recodified from 17 NCAC 09J .0203 effective November 1, 2002
  • Amended Eff. August 1, 2003
  • Readopted Eff. November 1, 2017.

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