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 2021-03 | Alternative Method of Apportionment |
| Administrative Decision 2021-02 | Alternative Method of Apportionment |
| Administrative Decision 2021-01 | Alternative Method of Apportionment |
| Administrative Decision 2020-02 | Alternative Method of Apportionment |
| Administrative Decision 2020-01 | Alternative Method of Apportionment |
| Administrative Decision 2018-02 | Alternative Method of Apportionment |
| Administrative Decision 2018-01 | Alternative Method of Apportionment |
| Administrative Decision 2017-01 | Alternative Method of Apportionment |
| Administrative Decision 2016-01 | Alternative Method of Apportionment |
| Administrative Decision 2015-03 | Alternative Method of Apportionment |
| Administrative Decision 2015-02 | Alternative Method of Apportionment |
| Administrative Decision 2015-01 | Alternative Method of Apportionment |
| Administrative Decision 2014-02 | Alternative Method of Apportionment |
| Administrative Decision 2014-01 | Alternative Method of Apportionment |
| Administrative Decision 2013-02R | Alternative Method of Apportionment |
| Administrative Decision 2013-01 | Alternative Method of Apportionment |
| Administrative Decision 2012-01 | Alternative Method of Apportionment |