Directives & Technical Advice Memoranda
Note: Older publications may have been affected by more recent legislation.
Corporate Income and Franchise Tax
Directives
| TA-24-1 | The Disaster Recovery Act of 2024 – Part II | October 30, 2024 |
| 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the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) | April 19, 2012 |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 |
