Guidebook to North Carolina Taxes

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More About This Textbook

Product Details

  • ISBN-13: 9780808017554
  • Publisher: Toolkit Media Group
  • Publication date: 12/28/2007
  • Series: Cch State Tax Guidebooks Ser.
  • Edition description: Older Edition
  • Pages: 672
  • Product dimensions: 6.06 (w) x 9.01 (h) x 1.43 (d)

Table of Contents

Highlights of 2007 North Carolina Tax Changes     9
Tax Calendar     11
Tax Rates     15
Tax Credits     17
Individual Income Tax
Imposition of Tax, Rates, Exemptions     19
Computation of Taxable Income     25
Withholding and Estimated Tax Payments     41
Credits Against Tax     61
Returns, Payment, and Administration     89
Pass-Through Entities
Income Tax Treatment of Pass-Through Entities     103
Estates and Trusts
Income Tax on Estates and Trusts     117
Corporation Income Tax
Imposition of Tax, Rates, Exemptions     121
Computation of Taxable Income     133
Allocation and Apportionment     155
Credits and Grants     181
Returns, Payment of Tax, Administration and Procedures     269
Franchise Tax
Imposition of Tax     279
Base and Rate     291
Returns, Payment of Tax, Administration and Procedures     301
Sales and Use Taxes
Imposition, Base and Rates, Credits     305
Taxable Sales and Uses     333
Exemptions     365
Returns, Payment of Tax, Administration and Procedures     391
Gift Tax
Taxation of Gifts     407
Property Taxes
Imposition of Taxes     417
Nontaxable Property     433
Listing, Appraisal, Assessment, and Payment     459
Discoveries, Interest, and Penalties     485
Taxpayer Remedies     491
License and Privilege Taxes
License and Privilege Taxes     497
Employment Security Tax
Employment Security Tax (Unemployment Compensation)     507
Miscellaneous Taxes
Gross Premiums Tax on Insurance Companies     513
Miscellaneous Taxes     519
Highway Use Tax     519
Excise Taxes on Beer, Wine, and Liquor     523
Alcoholic Beverage License Taxes     525
Cigarette and Tobacco Products Tax     526
Realty Transfer Tax     529
Public Utilities Franchise Taxes     531
Piped Natural Gas Companies Excise Tax     532
Freight Line Companies Excise Tax     534
Gasoline Tax-Tax on Gasoline, Diesel, and Blends     535
Alternative Fuels Tax     552
Motor Fuels Tax on Carriers Using Fuel Purchased Outside North Carolina (IFTA)     554
Unauthorized Substances Tax     563
Scrap Tire Disposal Tax     565
Dry-Cleaning Solvent Tax     566
White Goods Disposal Tax     567
Solid Waste Disposal Tax     568
Estate Tax
Estate Tax     569
Administration and Procedure
North Carolina Administration     575
Assessments and Refunds     585
Other Procedures     613
Doing Business in North Carolina
Fees and Taxes     624
North Carolina Resources     629
Unclaimed Property
Unclaimed Property     631
Case Table     637
Finding Lists-Tax Directives, Hearing Decisions, TRB Administrative Decisions     645
Law and Rule Locator     651
Topical Index     659
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