Chapter 08 - INTANGIBLES TAX DIVISION
- § .0100 - ORGANIZATION OF DIVISION (§ 08 .0101-.0103)
- § .0200 - MONEY ON DEPOSIT IN BANKS (§ 08 .0201-.0202 to 08 .0213)
- § .0300 - MONEY ON HAND (§ 08 .0301-.0302 to 08 .0306)
- § .0400 - ACCOUNTS RECEIVABLE (§ 08 .0401-.0402 to 08 .0403-.0407)
- § .0500 - NOTES: BONDS AND OTHER EVIDENCES OF DEBT (§ 08 .0501-.0502 to 08 .0508-.0509)
- § .0600 - SHARES OF STOCK (§ 08 .0601-.0602 to 08 .0603-.0610)
- § .0700 - BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS (§ 08 .0701 to 08 .0702-.0706)
- § .0800 - FUNDS ON DEPOSIT WITH INSURANCE COMPANIES (§ 08 .0801-.0804)
- § .0900 - REQUIREMENTS FOR FILING INTANGIBLES TAX RETURNS (§ 08 .0901-.0902 to 08 .0904)
- § .1000 - VALUATION DATES (§ 08 .1001 to 08 .1002-.1003)
- § .1100 - DUE DATE OF RETURNS: EXTENSIONS: PAYMENT OF TAX (§ 08 .1101 to 08 .1102-.1103)
- § .1200 - FORMS FOR FILING RETURNS AND REPORTS (§ 08 .1201 to 08 .1202-.1203)
- § .1300 - INFORMATION FROM THE SOURCE (§ 08 .1301-.1302)
- § .1400 - CONVERSION OF INTANGIBLE PROPERTY AND DISALLOWANCE OF INDEBTEDNESS (§ 08 .1401-.1402)
- § .1500 - EXEMPTIONS (§ 08 .1501 to 08 .1511)
- § .1600 - ALLOCATION OF TAX TO NORTH CAROLINA COUNTIES (§ 08 .1601-.1604)
- § .1700 - DISTRIBUTION OF INTANGIBLES TAX (§ 08 .1701-.1703)
- § .1800 - SPECIAL EXCLUSION FROM FILING RETURNS (§ 08 .1801-.1802)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.