North Carolina Administrative Code

SECTION .5300 - CERTIFICATE OF AUTHORITY: BOND REQUIREMENTS 17 NCAC 07B .5301 CERTIFICATE OF AUTHORITY History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.27; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982; Ex…

17 NCAC 07B .5302 PROPER USE OF CERTIFICATE OF AUTHORITY History Note: Authority G.S. 105-64.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07B .5407 PROPOSED ASSESSMENT OF WHOLESALE LICENSE FEE FORM: E-510B History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990.

17 NCAC 07B .5413 NOTICE OF PENALTY ASSESSMENT FORM: E-529 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990.

17 NCAC 07B .5425 NONRESIDENT MERCHANTS REGISTRATION APPLICATION FORM: E-572 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5426 NONRESIDENT MERCHANTS REGISTRATION CERTIFICATE FORM: E-573 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5427 NONRESIDENT MERCHANTS CERTIFICATE OF RESALE FORM: E-574 History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07B .5434 COMMERCIAL FISHERMAN'S CERTIFICATE FORM: E-558 History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Repealed Eff. April 1, 1999.

17 NCAC 07B .5435 CONTRACTOR'S AND SUBCONTRACTOR'S CERTIFICATE FORM: E-580. History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Amended Eff. October 1, 1993; March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5436 FARMER'S CERTIFICATE FORM: E-599 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. September 30, 1977; Repealed Eff. April 1, 1995.

17 NCAC 07B .5437 VETERINARIAN'S CERTIFICATE FORM: E-567 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1995.

17 NCAC 07B .5438 LOGGING AND PULPWOOD CERTIFICATE FORM: E-526 History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5439 MOTOR VEHICLE EXEMPTION FORM: E-599B History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Amended Eff. July 1, 1990; Repealed Eff. October 1, 1993.

17 NCAC 07B .5440 PURCHASER'S AFFIDAVIT OF EXPORT FORM: E-599C History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999.

17 NCAC 07B .5441 AFFIDAVIT FOR USE TAX FORM: E-589A (MECKLENBURG COUNTY) History Note: Authority G.S. 105-164.15; 105-262; Eff. January 1, 1982; Repealed Eff. October 1, 1990.

17 NCAC 07B .5442 REQUEST FOR SALES/USE TAX CREDIT BY VENDEE FORM: E-599M History Note: Authority G.S. 105-164.15; 105-262; 105-264; Eff. November 1, 1982; Amended Eff. October 1, 1993; Repealed Eff. April 1, 1999.

17 NCAC 07B .5443 SALES AND USE TAX CHART: E-502C: SIX PERCENT History Note: Authority G.S. 105-164.15; 105-262; Eff. January 3, 1984; Amended Eff. October 1, 1991; August 1, 1988; Repealed Eff. April 1, 1999.

17 NCAC 07B .5444 SEMIMONTHLY SALES AND USE TAX REPORT FORM: E-500D History Note: Authority G.S. 105-164.4; 105-164.16(b); 105-262; Eff. February 1, 1986; Amended Eff. October 1, 1993; October 1, 1990; Repealed Eff. April 1, 1999.

17 NCAC 07B .5445 COMMERCIAL LIVESTOCK/POULTRY FARMERS' CERT. FORM: E-599S History Note: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1987; Amended Eff. October 1, 1993; Repealed Eff. May 1, 1995.

17 NCAC 07B .5446 CERTIFICATE OF EXEMPTION FORM: E-599T History Note: Authority G.S. 105-164.4; 105-262; Eff. March 1, 1987; Repealed Eff. October 1, 1993.

17 NCAC 07B .5459 CLAIM FOR REFUND OF COUNTY SALES AND USE TAXES FORM: E-585E History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; 105-264; Eff. October 1, 1991; Repealed Eff. April 1, 1999.

17 NCAC 07B .5460 USE TAX REPORT FORM: E-554 History Note: Authority G.S. 105-164.3; 105-164.6; 105-164.8; 105-262; Eff. June 1, 1992; Repealed Eff. April 1, 1999.

17 NCAC 07B .5461 CLAIM FOR REFUND OF STATE AND COUNTY SALES/USE TAXES FORM: E-585C History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; Eff. October 1, 1993; Repealed Eff. April 1, 1999.

17 NCAC 07B .5462 RESERVED FOR FUTURE CODIFICATION

17 NCAC 07B .5463 CLAIM FOR REFUND OF WHITE GOODS DISPOSAL TAX FORM: E-585W History Note: Authority G.S. 105-164.14; 105-164.15; 105-187.23; 105-262; Eff. July 1, 1994; Repealed Eff. April 1, 1999.

17 NCAC 07C .0103 SALES TAX IMPOSED History Note: Authority G.S. 105-262; 105-467; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 07C .0108 RECORDS TO BE KEPT BY TAXPAYER History Note: Authority G.S. 105-262; 105-474; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07C .0204 MAXIMUM TAX History Note: Authority G.S. 105-262; S.L. (1967), c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982; Repealed Eff. August 1, 1988.

17 NCAC 07C .0205 BRACKET SYSTEM History Note: Authority G.S. 105-262; S.L. (1967), c. 1096, s. 7; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07C .0206 EXEMPTIONS AND EXCLUSIONS History Note: Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10; Eff. February 1, 1976; Amended Eff. January 1, 1982; Repealed Eff. August 1, 1988.

17 NCAC 07C .0207 RECORDS TO BE KEPT BY TAXPAYER History Note: Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10; Eff. February 1, 1976; Repealed Eff. August 1, 1988.

17 NCAC 07C .0303 SALES NOT SUBJECT TO COUNTY TAX History Note: Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Repealed Eff. January 1, 1982.

17 NCAC 07C .0304 APPLICATION OF TAX History Note: Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A.

17 NCAC 08 .0203 PAYMENT OF TAX History Note: Authority G.S. 105-199; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978; Repealed Eff. December 1, 1985.

17 NCAC 08 .0204 SPECIAL EXCLUSION NOT APPLICABLE History Note: Authority G.S. 105-199; 105-214; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; Repealed Eff. August 31, 1981.

17 NCAC 08 .0212 MONEY MARKET FUNDS History Note: Authority G.S. 105-199; 105-203; 105-262; Eff. March 1, 1982; Repealed Eff. December 1, 1985.

17 NCAC 08 .0213 EXEMPTIONS History Note: Authority G.S. 105-199; 105-262; Eff. December 1, 1983; Repealed Eff. December 1, 1985.

17 NCAC 08 .0306 EXEMPTIONS History Note: Authority G.S. 105-200; 105-262; Eff. October 25, 1979; Repealed Eff. December 1, 1985.

17 NCAC 08 .0505 EXEMPTIONS History Note: Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; October 15, 1978; Repealed Eff. August 31, 1981.

17 NCAC 08 .0506 DEDUCTIONS FOR LIKE EVIDENCES OF DEBT OWED History Note: Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; October 25, 1979; October 15, 1978; Repealed Eff. November 1, 1995.

17 NCAC 08 .0507 DEBTS NOT DEDUCTIBLE History Note: Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; July 1, 1977; Repealed Eff. August 31, 1981.

SECTION .0700 - BENEFICIAL OR EQUITABLE INTEREST IN FOREIGN TRUSTS 17 NCAC 08 .0701 TAX RATE History Note: Authority G.S. 105-204; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981.

17 NCAC 08 .0903 TRUSTS WITH MORE THAN ONE TRUSTEE History Note: Authority G.S. 105-206; 105-262; Eff. October 25, 1979; Amended Eff. October 1, 1993; Repealed Eff. November 1, 1995.

17 NCAC 08 .0904 COMMON TRUST FUNDS OF NORTH CAROLINA BANKS History Note: Authority G.S. 105-206; 105-262; Eff. November 28, 1980; Amended Eff. October 1, 1993; December 1, 1985; Repealed Eff. November 1, 1995.

SECTION .1000 - VALUATION DATES 17 NCAC 08 .1001 IN GENERAL History Note: Authority G.S. 105-199 to 105-205; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981.

SECTION .1100 - DUE DATE OF RETURNS: EXTENSIONS: PAYMENT OF TAX 17 NCAC 08 .1101 DUE DATE OF RETURNS History Note: Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981.

SECTION .1200 - FORMS FOR FILING RETURNS AND REPORTS 17 NCAC 08 .1201 INTANGIBLES TAX RETURN: FORM H-801 History Note: Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; December 1, 1985; July 1, 1977; Repealed Eff. November 1, 1995.

SECTION .1500 - EXEMPTIONS 17 NCAC 08 .1501 CHARITABLE: ETC. ORGANIZATIONS AND TRUSTS History Note: Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; November 1, 1984; August 31, 1981; October 25, 1979; Repealed Eff. November 1, 1995.

17 NCAC 08 .1505 DOMESTIC TRUSTS FOR NONRESIDENTS OR EXEMPT ORGANIZATIONS History Note: Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; August 1, 1986; November 1, 1984; Repealed Eff. November 1, 1995.

17 NCAC 08 .1510 INDIVIDUAL RETIREMENT ARRANGEMENTS (IRA) History Note: Authority G.S. 105-212; 105-262; Eff. September 30, 1977; Repealed Eff. August 31, 1981.