Corporate Franchise Tax Technical Bulletins

The Corporate Franchise Tax Bulletins are published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate franchise tax law. The Bulletins supplement the information in the Administrative Rules but do not supersede the Administrative Rules.

Anyone using this publication should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from rules adopted or amended under the Administrative Procedures Act, Chapter 150B of the General Statutes.