17 N.C. Admin. Code 5B.1303

Current through Register Vol. 39, No. 9, November 1, 2024

Section 05B .1303 - TREATMENT OF CONSTRUCTION IN PROGRESS

Construction in progress is excluded from the tangible properties base in G.S. 105-122 only if such property is not owned by the corporation filing the return.

17 N.C. Admin. Code 05B .1303

Authority G.S. 105-122; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

Authority G.S. 105-122; 105-262;
Eff. February 1, 1976;
Amended Eff. January 1, 1994.