Written Determinations Corporate Tax

Pursuant to N.C. Gen. Stat. § 105-264, “[i]t is the duty of the Secretary to interpret all laws administered by the Secretary. An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. Gen. Stat. § 105-264.2, “[a] written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. A written determination includes a private letter ruling.

Alternative Apportionment Administrative Decisions

PLR #Subject
Administrative Decision 2024-02Alternative Method of Apportionment
Administrative Decision 2024-01Alternative Method of Apportionment
Administrative Decision 2021-03Alternative Method of Apportionment
Administrative Decision 2021-02Alternative Method of Apportionment
Administrative Decision 2021-01Alternative Method of Apportionment
Administrative Decision 2020-02Alternative Method of Apportionment
Administrative Decision 2020-01Alternative Method of Apportionment
Administrative Decision 2018-02Alternative Method of Apportionment
Administrative Decision 2018-01Alternative Method of ApportionmentAlternative Method of ApportionmentAlternative Method of Apportionment
Administrative Decision 2017-01Alternative Method of Apportionment
Administrative Decision 2016-01Alternative Method of Apportionment
Administrative Decision 2015-03Alternative Method of Apportionment
Administrative Decision 2015-02Alternative Method of Apportionment
Administrative Decision 2015-01Alternative Method of Apportionment
Administrative Decision 2014-02Alternative Method of Apportionment
Administrative Decision 2014-01Alternative Method of Apportionment
Administrative Decision 2013-02RAlternative Method of Apportionment
Administrative Decision 2013-01Alternative Method of Apportionment
Administrative Decision 2012-01Alternative Method of Apportionment
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