Corporate Income, Franchise, and Insurance Tax Bulletins

2022 Corporate Income, Franchise, and Insurance Tax Bulletin

(Reflecting changes made in the 2022 General Session of the General Assembly)

The Corporate Income, Franchise, and Insurance Tax Bulletin is published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income, franchise, and insurance tax law. The Bulletin supplements the information in the Administrative Rules but does not supersede the Administrative Rules.

Anyone using this publication should be aware that additional changes may result from legislative action, court decisions, and rules adopted or amended under the Administrative Procedure Act, Chapter 150B of the General Statutes.

Archived Bulletins

• 2021 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2020 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2019 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2018 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2017 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2016 Corporate Income, Franchise, and Insurance Tax Bulletin
• 2007 and 2008 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins
• 2005 and 2006 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins
• 2003 and 2004 Franchise Tax, Corporate Income Tax, Privilege Tax, Insurance Premium Tax, and Excise Tax Rules and Bulletins