Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 4

ADVERTISEMENT

G.S. 105-129.81(20a)
Technical Change; Port Enhancement Zone Definition
9
G.S. 105-129.82(a)
Sunset Extended for Credits for Growing Businesses
9
G.S. 105-129.83(c)
Eligibility, Wage Standard
9
G.S. 105-129.83(l)
Eligibility, Planned Expansion
9
G.S. 105-129.84(c)
Carryforward of Article 3J Tax Credits
9
G.S. 105-129.84(d)
Statute of Limitations
10
G.S. 105-129.87(a)
Credit for Creating Jobs, Credit
10
G.S. 105-129.87(b)
Credit for Creating Jobs, Threshold
10
G.S. 105-129.87(c)
Credit for Creating Jobs, Calculation
11
G.S. 105-129.87(e)
Credit for Creating Jobs, Transferred Jobs
11
G.S. 105-129.88(a)
Credit for Investing in Business Property, General Credit
11
G.S. 105-129.88(c)
Credit for Investing in Business Property, Threshold
11
G.S. 105-129.88(e)
Credit for Investing in Business Property, Transferred Property
11
CORPORATION INCOME TAX
G.S. 105-130.2
Definitions
12
G.S. 105-130.5(b)(14)
Technical Change; Deductions from Federal Taxable Income
12
G.S. 105-130.5A
Rules for Combined Return
12
G.S. 105-130.6
Subsidiary and Affiliated Corporations Repealed
13
G.S. 105-130.14(1)
Conforming Change; Corporations Filing Consolidated Returns for
Federal Income Tax Purposes
13
G.S. 105-130.14(2)
Conforming Change; Corporations Filing Consolidated Returns for
Federal Income Tax Purposes
13
G.S. 105-130.14(3)
Conforming Change; Corporations Filing Consolidated Returns for
Federal Income Tax Purposes
14
G.S. 105-130.15(a)
Conforming Change
14
G.S. 105-130.16
Returns
14
G.S. 105-130.47(k)
Extended Sunset for Credit for Qualifying Expenses of a Production Company
14
G.S. 105-130.48(f)
Extended Sunset for Credit for Recycling Oyster Shells
14
INSURANCE GROSS PREMIUMS TAX
G.S. 58-6-25
Insurance Regulatory Charge
15
Section 3 – EXCISE TAX
MOTOR FUELS
G.S. 105-241(b)(2a)
Technical
16
G.S. 105-449.80(a)
Fuel Tax Rate Cap
16
TOBACCO
G.S. 105-113.38
Bonds
16
PIPED NATURAL GAS
G.S. 105-187.43(b)
Consistency
16
Section 4 – SALES AND USE TAX
SALES AND USE TAX
G.S. 105-164.3
Definitions
17
Sourcing Principles – General
G.S. 105-164.4B(a)
18
G.S. 105-164.7
Retailer to Collect Sales Tax as Trustee for State
18
G.S. 105-164.12C
Items Given Away by Merchants
19
G.S. 105-164.13
Exemptions and Exclusions
19
G.S. 105-164.14(a)
Refunds for Interstate Carriers
20
G.S. 105-164.14A(a)(1)
Refunds for Passenger Air Carrier
20
G.S. 105-164.14A(a)(1)
Refunds for Passenger Air Carrier
20

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial