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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E

ELECTION OF TAX AGAINST WHICH CREDIT CLAIMED

Business tax credits (105-129.17(a)) ……………………………………   III.C.1.a.

Tax incentives for new and expanding businesses (105-129.5(a)) ……   III.B.3.e.

 

ELECTRIC, TELEGRAPH AND TELEPHONE COMPANIES

Franchise or privilege tax

   Payment, return, report (105-116(b)) ………………………………………   I.B.2.

 

ELECTRONIC FUNDS TRANSFER

Taxation

   Payment by (105-241(b)) ………………………... I.A.7., IV.B.1., IV.G., VIII.B.

 

EMBALMERS

Licenses

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

 

ENERGY

Renewable energy investment credit

   Business tax credits (105-129.16A) ……………………………………..   III.C.3.

 

ENGINEERS

Licenses

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

 

ENTERPRISE TIERS

Tax incentive for new and expanding businesses generally

   See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

 

ESTIMATED INCOME TAX

Corporate income tax (105-163.38 - 105-163.43)

   See CORPORATE INCOME TAX

 

EXCISE TAX

Alcoholic beverage license and excise tax ………………………………….    V.B.

   Bonds ……………………………………………………………………...   V.B.9.

      New wholesaler or importer bond ……………………………………   V.B.9.b.

      Nonresident vendors ………………………………………………….   V.B.9.c.

      Wholesalers and importers …………………………………………...   V.B.9.a.

   Discount ………………………………………………………………….. V.B.8.

   Distribution of part of beer and wine excise tax …………………………. V.B.5.

   Distribution of portion of wine excise taxes attributable to

      North Carolina wine ……………………………………………………   V.B.4.

   Excise tax on beer, wine, or liquor ………………………………………..   V.B.1.

      Levy of tax ……………………………………………………………   V.B.1.a.

      Wine shipper permittees ……………………………………………...   V.B.1.b.

   Exemptions ……………………………………………………………….   V.B.3.

      Destruction when in transit …………………………………………..   V.B.3.d.

      Major disaster ………………………………………………………...   V.B.3.a.

      Out-of-state sales …………………………………………………….   V.B.3.g.

      Sales to armed forces …………………………………………………   V.B.3.f.

      Sales to oceangoing vessels ………………………………………….   V.B.3.e.

      Spoilage or destruction of non-tax-paid beer or wine ………………..   V.B.3.b.

      Spoilage of tax-paid beer or wine …………………………………….   V.B.3.c.

      Tasting ………………………………………………………………..   V.B.3.h.

   Other applicable administrative provisions ……………………………..   V.B.12.

   Payment of excise tax …………………………………………………….   V.B.6.

      Beer and wine …………………………………………………….….. V.B.6.a.

      Liquor ………………………………………………………………… V.B.6.b.

      Railroad sales …………………………………………………………   V.B.6.c.

      Wholesaler buying from wholesaler …………………………………. V.B.6.d.

   Records ………………………………………………………………….. V.B.11.

   Refund of excise tax paid on sacramental wine …………………………V.B.10.

   Reports ……………………………………………………………………V.B.7.

   Tax rates ………………………………………………………………….  V.B.2.

      Beer ……………………………………………………….………….. V.B.2.a.

      Liquor ………………………………………………………….……..   V.B.2.c.

      Wine …………………………………………………………………. V.B.2.b.

Piped natural gas excise tax …………………………………………………   V.C.

   Basis for taxation ………………………………………………………….   V.C.1.

   Credit against general business franchise tax imposed by G.S. 105-122 …   V.C.6.

   Distribution to municipalities …………………………………………….. V.C.5.

   Due date of the report and tax …………………………………………….  V.C.3.

   Form used for filing ………………………………………………………   V.C.4.

   Who is subject to the tax ………………………………………………….   V.C.2.

Tobacco products excise tax …………………………………….………….. V.A.

   Bond ……………………………………………………………………..   V.A.28.

   Cigarette distributor licenses ………………………………….………….. V.A.2.

   Criminal penalties ………………………………………………………. V.A.23.

   Discount of tax on cigarettes ……………………………………………. V.A.16.

   Discount of tax on other tobacco products …………………….………...   V.A.29.

   Distributor must obtain license ………………………………………….   V.A.12.

   Federal constitution and statutes ………………………………………….   V.A.8.

   Identification of dispensers …………………………………….……….. V.A.14.

   Interest and penalties …………………………………………………….   V.A.33.

   Investigation of applicant and bond requirement ……………………….. V.A.13.

   Licenses required ……………………………………………………….. V.A.11.

   Manufacturers of cigarettes ……………………………………………...   V.A.10.

   Manufacturers of other tobacco products ……………………………….   V.A.25.

   Master settlement agreement …………………………………………….. V.A.4.

   Non-tax-paid cigarettes ………………………………………………….   V.A.19.

   Non-tax-paid cigarettes subject to confiscation …………………………   V.A.22.

   Other tobacco products vending machines ………………………….…..   V.A.31.

   Out-of-state shipments ……………………………………………………   V.A.9.

   Payment of tax on cigarettes and required reports ……………………… V.A.15.

      Distributor’s report …………………………………………………   V.A.15.a.

      Report of free cigarettes…………………………………………….. V.A.15.b.

      Shipping report ……………………………………………………...   V.A.15.d.

      Use tax report ……………………………………………………….   V.A.15.c.

   Payment of tax on other tobacco products ……………………………..   V.A.27.

   Records - other tobacco products ……………………………………….   V.A.30.

   Refund of tax on cigarettes …………………………………….……….. V.A.16.

   Refund of overpaid tax on other tobacco products …………… V.A.29., V.A.32.

   Registration of out-of-state distributors and tax remittance ……………. V.A.17.

   Reports and records ……………………………………………………..   V.A.18.

   Revocation of licenses ……………………………………………………   V.A.3.

   Possession and transportation of non-tax-paid cigarettes ……………….   V.A.21.

   Scope ……………………………………………………………………..   V.A.1.

   Tax on cigarettes ………………………………………………………….   V.A.5.

   Tax on inventory when tax rate increases ………………….……………..   V.A.7.

   Tax on tobacco products other than cigarettes ………………………….   V.A.24.

   Unlicensed place of business …………………………………………… V.A.20.

   Use tax levied …………………………………………………………….   V.A.6.

   Wholesale dealer and retail dealer must obtain license …………………   V.A.26.

 

EXHIBITIONS

Amusement taxes

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

 

EXPANDING BUSINESSES

Tax incentive for new and expanding businesses generally

      (105-129.2 - 105-129.14)

   See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

 


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