2005-2006 Corporate Income Tax Technical Bulletins

Index

A B C D E F G H I J L M N O P R S T V W

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A

ACTIONS

Overpayment of tax

   Action to recover (105-266.1(c))…………….   II.U.2., IV.F., VIII.A.5., VIII.A.6.

Recovery of taxes (105-239, 105-241.4, 105-243,

   105-381(c)(d))……………………………………………….   VIII.A.4., VIII.A.6.

Refunds

   Suit for recovery of refund demanded (105-267)…………….   VIII.A.4., VIII.A.6.

 

ADDITIONAL TAXES (105-241.1)

Additional nature of provisions (105-241.1(j))………………………… VIII.A.2.

Hearings

   Application for (105-241.1(c))………………………………………….   VIII.A.2.

      Finality in absence of (105-41.1(d))………………………………….   VIII.A.2.

Interest

   Delinquent taxes (105-241.1(i))……………………………………….   VIII.C.11.

Jeopardy assessments (105-241.1(g))………………………………….   VIII.A.3.b.

   Appeals (105-241.5)……………………………………………………   VIII.A.4.

Limitation of actions (105-241.1(e))……………………………………. VIII.A.1.

Notice (105-241.1(a)(b))………………………………………………….   VIII.A.2.

   Assessment (105-241.1(d))………………………………………………..   VIII.A.2.

 

AIRCRAFT FACILITY PROPERTY TAX CREDIT (105-129.12)…...   III.B.9.

 

ALCOHOLIC BEVERAGES TAX

Applicability of tax (105-113.68(b))………………………………………..   V.B.1.

Beer, wine and liquor

   Excise tax.  See within this heading, “Excise taxes.”

Bonds, surety

   Nonresident vendors (105-113.86(b))…………………………………...   V.B.9.c.

   Wholesalers and importers (105-113.86(a))……………………………..   V.B.9.a.

Excise taxes

   Beer wine and liquor

      Amount (105-113.80…………………………………………………… V.B.2.

      Exemptions (105-113.81)……………………………………………….  V.B.3.

      Levy (105-113.80)………………………………………………………   V.B.1.

      Payment (105-113.83)…………………………………………………..   V.B.6.

      Refund for tax paid on sacramental wine (105-113.87)………………. V.B.10.

   Distribution

      Wine tax attributable to North Carolina wine

         Distribution of part (105-113.81A)……………………………….…..   V.B.4.

      Beer and wine tax

         Distribution (105-113.82)…………………………………………….   V.B.5.    

   Sacramental wine

      Refunds (105-113.87)………………………………………………….   V.B.10.

Recordkeeping requirements (105-113.88)………………………………   V.B.11.

Report by resident brewery or winery and nonresident

   vendor (105-113.84)………………………………………………………   V.B.7.

Wine shippers

   Direct shipments into state (105-113.83)………………………………….   V.B.6.

AMUSEMENT TAXES      

Athletic contests

   Imposition of tax (105-37.1(a))…………………………………………...   VI.B.1.

Charities 

   Exemption (105-40)………………………………………………….…….. VI.D.

Circuses

   Imposition of tax (105-37.1(a))…………………………………………….   VI.B.

Dances

   Imposition of tax (105-37.1(a))…………………………………………….   VI.B.

Dog shows

   Imposition of tax (105-37.1(a))…………………………………………..VI.B.1.

Due date (105-37.1(b))…………………………………………….……..   VI.B.2.b.

Exemptions from tax (105-40)………………………………………………   VI.D.

Exhibitions

   Imposition of tax (105-37.1(a))…………………………………………...   VI.B.1.

Gross receipts tax

   Imposition of privilege tax on gross receipts (105-37.1(a))……………...   VI.B.1.

Motion pictures

   Determination when privilege or amusement tax applies (105-38.1(a))…...  VI.C.

Payment (105-37.1(b))…………………………………………………...   VI.B.2.b.

Performances

   Imposition of tax (105-37.1(a))…………………………………………….   VI.B.

Rate (105-37.1(b))…………………………………………………………. VI.B.2.

Religious societies

   Exemption (105-40)…………………………………………………….…..   VI.D.

Reports

   Advance reports      

      Out of state shows, performances, etc. (105-37.1(c))………………….   VI.B.3.

Scope (105-37.1(a))………………………………………………………...   VI.B.1.

Shows

   Imposition of tax (105-37.1(a))……………………………………….….   VI.B.1.

Sports events

   Imposition of tax (105-37.1(a))…………………………………………..   VI.B.1.

 

APPEALS

Action to recover tax paid (105-241.4)…….……..   VIII.A.4., VIII.A.5., VIII.A.6.  

Administrative review

   Tax review board.  See within this heading, “Tax review board.”

Overpayment of tax

   Actions for recovery (105-266.1(d))…………………….   II.U.2., IV.F., VIII.A.4.

Tax review board

   Administrative review

      Decisions (105-241.2(b2))………………………………………….   VIII.A.4.e.

      Frivolous petitions (105-241.2(c))…………………………………   VIII.A.4.d.

      Hearings (105-241.2(b)(b1))…………………………………………   VIII.A.3.

         Notice (105-241.2(b))……………………………………………...   VIII.A.3.

      Levy of assessment against taxpayer seeking review

         (105-241.2(c), 105-241.5)………………………………………….   VIII.A.2.

      Petition for (105-241.2(a))  

      Action to recover tax paid in lieu of petition (105-241.4)……….   VIII.A.4.c.

   Appeal without payment of tax from tax review board decision

      (105-241.3(a))……………………………………………………….   VIII.A.4.e

                     

ARCHITECTS

Licenses

   Statewide license for privilege to practice (105-41)………………….….. VI.E.1.

 

ARCHIVES AND HISTORY

Outdoor historical dramas

   Amusement tax exemptions (105-40)………………………………………   VI.D.

 

ARTS FESTIVALS

Amusement license taxes

   Exemption (105-40)…………………………………………………….…..   VI.D.

 

ASSESSMENTS

Additional taxes

   Generally (105-241.1)…………………………………………………..   VIII.A.2.

 

ATHLETIC CONTESTS

Amusement taxes

   Imposition of tax (105-37.1(a))………………………………………….….   VI.B

 

ATTORNEYS AT LAW

Licenses

   Statewide license for privilege to practice (105-41)……………………... VI.E.1.

 


A B C D E F G H I J L M N O P R S T V W