2004 Technical Bulletins Supplement
This publication is a supplement to the Franchise Tax, Corporate
Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax
Rules and Bulletins for Taxable Years 2003 & 2004. This supplement
addresses changes to the 2003/2004 Rules and Bulletins resulting
from legislative actions, court decisions, Attorney General opinions,
rules adopted or amended under the Administrative Procedures Act,
Chapter 150B of the General Statutes, or administrative interpretation
by the Department of Revenue.
This supplement includes only those sections of the 2003/2004 Rules
and Bulletins that have been changed. With one exception, the changes
are indicated by striking through the original material and underlining
the new material. The exception is the section titled Guidelines
for Article 3A Tax Credits Tax Year 2004. The Guidelines are updated
each year; therefore, the old material is not struck through and
the new material is not underlined.