Corporate Taxes

Directives & Technical Advice Memoranda

Note: Older publications may have been affected by more recent legislation.

Corporate Income and Franchise Tax

Directives

TA-24-1The Disaster Recovery Act of 2024 – Part IIOctober 30, 2024
TA-18-1Timely Mailing of Returns, Documents, or PaymentsAugust 24, 2018
CD-18-1Franchise Tax - Definition of a Holding CompanyMarch 6, 2018
TA-16-1When is a North Carolina Tax Return Considered Timely Filed or a Tax Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal HolidayApril 12, 2016
CD-12-02Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5)April 19, 2012
CD-12-01Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return for Tax Years Beginning Before January 1, 2012April 19, 2012
CD-11-01Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (replaced by CD-12-01 and CD-12-02)November 16, 2011
CD-08-2Revised Guidelines for Renewable Energy Tax CreditSeptember 15, 2008
CD-06-1Effect of an Extension on the Statutes of LimitationsOctober 25, 2006
CD-04-2Wage Standard Tests for Article 3A Tax CreditsMarch 17, 2004
CD-04-1Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through EntitiesFebruary 16, 2004
CD-02-3Internal Revenue Code § 338(h)(10)May 31, 2002
CD-02-2Corporate Members of Limited Liability CompaniesMay 31, 2002
CD-02-1Nexus and Filing Obligations of Corporate Members of LLCsMay 31, 2002
CD-01-1Business v. Nonbusiness Income and the Lenox DecisionNovember 20, 2001
PD-00-3Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes)December 4, 2000
CD 99-1Nexus of An Out-of-State Mortgage LenderFebruary 19, 1999
CD 98-4Doing BusinessNovember 19, 1998
CD 98-3Credit for Investing in Machinery and EquipmentNovember 20, 1998
CD 98-2Nexus of A Manufacturer's Representative (modified by CD 98-4)April 27, 1998
CD-98-1Effective Date For Payment of Franchise Tax By Motor CarriersMarch 13, 1998

Technical Advice Memoranda

CTAM 97-15Domestic Corporations and Income ApportionmentSeptember 16, 1997
CTAM 97-14Subsidiary Dividends and Other Dividend IncomeSeptember 15, 1997
CTAM 97-13Qualified Subchapter S SubsidiariesAugust 1, 1997
CTAM 97-9Qualified Subchapter S SubsidiariesApril 7, 1997
CTAM 97-4Deferred Liabilities/Deferred Tax Assets (obsolete for taxable years beginning on or after January 1, 2007. See S.L. 06-95, s.1.1)August 1, 1996
CTAM 97-3New IRS "Check the Box" Regulations & Qualified Subchapter S SubsidiariesJanuary 27, 1997

Insurance Gross Premium Tax

Directives

CD-08-1Allocation of Premium Income From Group Life Insurance PoliciesJanuary 23, 2008
CD-04-2Wage Standard Tests for Article 3A Tax CreditsMarch 17, 2004