Directives & Technical Advice Memoranda
Note: Older publications may have been affected by more recent legislation.
Corporate Income and Franchise Tax
Directives
TA-18-1 |
Timely Mailing of Returns, Documents, or Payments |
August 24, 2018 |
CD-18-1 |
Franchise Tax - Definition of a Holding Company |
March 6, 2018 |
TA-16-1 |
When 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 Holiday |
April 12, 2016 |
CD-12-02 |
Secretary'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the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) |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-12-01 |
Secretary'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, 2012 |
April 19, 2012 |
CD-11-01 |
Secretary'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-08-2 |
Revised Guidelines for Renewable Energy Tax Credit |
September 15, 2008 |
CD-06-1 |
Effect of an Extension on the Statutes of Limitations |
October 25, 2006 |
CD-04-2 |
Wage Standard Tests for Article 3A Tax Credits |
March 17, 2004 |
CD-04-1 |
Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities |
February 16, 2004 |
CD-02-3 |
Internal Revenue Code § 338(h)(10) |
May 31, 2002 |
CD-02-2 |
Corporate Members of Limited Liability Companies |
May 31, 2002 |
CD-02-1 |
Nexus and Filing Obligations of Corporate Members of LLCs |
May 31, 2002 |
CD-01-1 |
Business v. Nonbusiness Income and the Lenox Decision |
November 20, 2001 |
PD-00-3 |
Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) |
December 4, 2000 |
CD 99-1 |
Nexus of An Out-of-State Mortgage Lender |
February 19, 1999 |
CD 98-4 |
Doing Business |
November 19, 1998 |
CD 98-3 |
Credit for Investing in Machinery and Equipment |
November 20, 1998 |
CD 98-2 |
Nexus of A Manufacturer's Representative (modified by CD 98-4) |
April 27, 1998 |
CD-98-1 |
Effective Date For Payment of Franchise Tax By Motor Carriers |
March 13, 1998 |
Technical Advice Memoranda
CTAM 97-15 |
Domestic Corporations and Income Apportionment |
September 16, 1997 |
CTAM 97-14 |
Subsidiary Dividends and Other Dividend Income |
September 15, 1997 |
CTAM 97-13 |
Qualified Subchapter S Subsidiaries |
August 1, 1997 |
CTAM 97-9 |
Qualified Subchapter S Subsidiaries |
April 7, 1997 |
CTAM 97-4 |
Deferred 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 97-3 |
New IRS "Check the Box" Regulations & Qualified Subchapter S Subsidiaries |
January 27, 1997 |
Insurance Gross Premium Tax
Directives
CD-08-1 |
Allocation of Premium Income From Group Life Insurance Policies |
January 23, 2008 |
CD-04-2 |
Wage Standard Tests for Article 3A Tax Credits |
March 17, 2004 |