Form Cd-310 - Franchise Tax Return Electric Companies

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CD-310
Franchise Tax Return
Web
Electric Companies
1-13
North Carolina Department of Revenue
DOR Use Only
Application
Beginning
Ending
for Period
(MM-DD-YY)
(MM-DD-YY)
Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
Federal Employer ID Number
Trade Name
Mailing Address
NCDOR ID
City
State
Zip Code
Fill in applicable circles:
Name of Contact Person
State of Domicile
Amended Return
Corporation is a first-time filer in N.C.
Phone Number
Fax Number
Address has changes since prior quarter
Part 1.
Computation of Amount Due for Quarter
,
,
,
.
1.
Total gross receipts derived from the business of furnishing electricity
1.
00
(Receipts must be reported on accrual basis)
,
,
,
.
2a.
2a. Gross receipts derived from sources outside of North Carolina
00
,
,
,
.
b. Gross receipts billed to others for resale on which the purchaser
b.
00
pays the franchise tax when resold
,
,
,
.
c. Bad Debts
c.
00
,
,
,
.
d. Gross receipts included in Line 1 that are not listed in Lines 2a-2c
d.
00
and are not subject to franchise tax
,
,
,
.
3.
Taxable Receipts
3.
00
Line 1 minus Lines 2a - 2d
,
,
.
4.
Tax on Receipts Derived From Furnishing Electricity
4.
00
Multiply Line 3 by 3.22%
,
,
.
5.
Tax Credits
(Attach Form NC-478)
5.
00
,
,
.
6.
Tax Payments
(Include any electronic prepayments made for the quarter)
6.
00
,
,
.
7.
Net Tax Due
7.
00
Line 4 minus Lines 5 and 6
(10% for late payment; 5% per month, maximum 25%, for late filing)
,
.
8.
Penalty
8.
00
Multiply Line 7 by applicable penalty if return with full payment is not filed timely.
,
.
9.
Interest (Click
for current interest rate.)
9.
00
Multiply Line 7 by applicable interest rate if return with full payment is not filed timely.
,
,
.
$
10.
Total Payment Due with the Return
10.
00
Add Lines 7 through 9
Signature:
Title:
Date:
I certify that, to the best of my knowledge, this return is accurate and complete.
Signature of Preparer
Preparer’s
other than Taxpayer:
FEIN, SSN, or PTIN:
Tax payments are due either monthly or quarterly depending on the taxpayer’s tax liability. A taxpayer that is consistently liable for less than
$100 per month must pay on a quarterly basis. A taxpayer that is consistently liable for $100 or more must pay on a monthly basis. In addition, a
taxpayer who is consistently liable for at least $20,000 a month must make a monthly prepayment of the next month’s tax liability. The prepayment
is due at the same time the payment for the previous month is due and must be made by electronic funds transfer. Monthly tax payments are
due by the 20th day of the month following the month in which the tax accrues. Quarterly tax payments and returns are due by the last day of
the month following the end of each calendar quarter. Checks or money orders must be in the form of U.S. currency from a domestic bank.
MAIL TO: North Carolina Department of Revenue, Attn: Distribution Unit, P.O. Box 871, Raleigh, North Carolina 27602-0871

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