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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D

DANCES

Amusement taxes

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

Exemption from amusement tax (105-40) …………………………………    VI.D.

 

DECLARATION OF ESTIMATED INCOME TAX BY CORPORATIONS

Declaration of estimated income tax required …………………………….   IV.A.

Electronic funds transfer (EFT) requirement …………………………….   IV.G.

“No interest” tests ………………………………………………………….. IV.D.

Overpayment of tax ………………………………………………………… IV.F.

Payment and due dates ……………………………………………………..   IV.B.

   Form of payment ………………………………………………………….   IV.B.1.

   When due …………………………………………………………………  IV.B.2.

Short taxable years …………………………………………………………. IV.E.

Underpayment of estimated tax ……………………………………………     IV.C.

 

DEFINED TERMS

Base amount

   Tax incentives for new and expanding businesses, research and

      development credit (105-129.10(c)) ……………………………….   III.B.7.b.i.

Business

   Tax credits (105-163.010) …………………………………….………. III.B.3.d.

Casual sale of property

   Corporate income tax (105-130.4(a)) ………………………………….. II.I.1.c.i.

Compensation

   Corporate income tax (105-130.4(a))………………………………….   II.I.1.b.iii.

Control

   Tax incentives for new and expanding businesses, credit for

      development zone projects (105-129.13(b)) ………………………   III.B.11.b.i.

Corporations (105-130.2; 105-130.4(a))

   Conservation tillage equipment (105-130.36(b)) ……………………….. III.A.6.

   Estimated tax (105-163.38) ……………………………………………….. IV.A.

   Gleaned crop (105-130.37(b)) ……………………………….…………..   III.A.7.

Cost

   Tax incentives for new and expanding businesses

      (105-129.2)…………………………………   III.B.5.b.i., III.B.9.b., III.B.10.b.i.

Cost price

   Tobacco taxation (105-113.4) …………………………………………...   V.A.24.

Development zone agency

   Tax incentives for new and expanding businesses, credit for

      development zone projects (105-129.13(b)) ……………………..   III.B.11.b.ii.

Doing business (105-114) …………………………………………………..   II.A.2.

Estimated tax (105-163.38) …………………………………………………   IV.A.

Excise taxes

   Piped natural gas tax (105-187.40 - 105-187.46)

             See PIPED NATURAL GAS TAX

Excluded corporation (105-130.4(a)) …………………………………….   II.I.2.e.

Full-time job

   Tax incentives for new and expanding businesses (105-129.2) ……..   III.B.4.b.ii.

Gleaning (105-130.37) …………………………………………………….   III.A.7.

Handling

   Ports authority

      Wharfage and handling charges and exports (105-130.41(c)) …………   III.A.9.

Improvement project

   Tax incentives for new and expanding businesses, credit for

      development zone projects (105-129.13(b)) …………………….   III.B.11.b.iii.

Net economic loss (105-130.8) ……………………………………………. II.M.3.

Owned indirectly

   Franchise tax

      Limited liability companies (105-114.1(a)) …………………………….   II.T.7.

Pass-through entity

   Historic rehabilitation tax credits, income producing structures

      (105-129.35(c)) ……………………………………………………………   III.E.2.b.

   Low-income housing tax credits (105-129.40(b)) …………….………..   III.F.2.f.

Payroll factor (105-130.4) ……………………………………………….   II.I.1.b.i.

Property factor (105-130.4) …………………………………………….. II.I.1.a.i.

Qualified allocation plan

   Business tax credits, low-income housing credit (105-129.42(a)) ……   III.F.2.b.i.

Qualified North Carolina low-income building

   Business tax credits, low-income housing credit (105-129.41(c)) ……..   III.F.1.g.

Qualified North Carolina low-income housing development

   Business tax credits, low-income housing credit (105-129.42(a)) …..    III.F.2.b.ii.

Qualified research expenses

   Tax incentives for new and expanding businesses, research and

      development credit (105-129.10(c)) ………………………………   III.B.7.b.i.

Qualified residential unit

   Business tax credits, low-income housing credit (105-129.42(a)) …..   III.F.2.b.iii.

Qualifying corporations

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

Recycling facility

   Tax incentives (105-129.25) ……………………………………………… III.D.

Rehabilitation expenses

   Historic rehabilitation tax credits, non-income producing

      structures (105-129.36(b)) …………………………………………….. III.E.3.

Renewable energy equipment

   Corporate income tax credit (105-130.28(b)) ……………………………   III.A.4.

Renewable energy property

   Business tax credit (105-129.15)………………………………………..   III.C.3.c.

Sale

   Corporate income tax (105-130.4(a)) ……………………………………   II.I.1.c.

Solar energy equipment

   Corporate income tax credit (105-130.28(a)) ………………………….   III.C.3.c.

Taxable income (105-134.1) ………………………………………………. II.A.4.

Teen center

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

Throughput

   Ports authority wharfage and handling charges and exports

      (105-130.41(c)) …………………………………………………………….   III.A.9.

Warehousing

   Tax incentives for new and expanding businesses (105-129.2) …….   III.B.2.a.i.f.

Wharfage

   Corporate income tax

      Ports authority wharfage and handling charges and exports

         (105-130.41(c)) .…………………………………………………….   III.A.9.

Wine shipper permittee

   Alcoholic beverages tax (105-113.68) …………………………………. V.B.1.b.

 

DENTISTS

Licenses

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

 

DEVELOPMENT ZONE PROJECTS

Tax credit (105-129.13) ………………………………………………….   III.B.11.

 

DOG SHOWS

Amusement taxes

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

 


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