17 N.C. Admin. Code 5C.0605
Current through Register Vol. 39, No. 9, November 1, 2024
In the case of any "state," as defined in G.S. 105-130.4, other than a state of the United States or political subdivision of such state, the determination of whether such "state" has jurisdiction to subject the taxpayer to a net income tax shall be made as though the jurisdictional standards applicable to a state of the United States applied in that "state." If jurisdiction is otherwise present, such "state" is not considered as without jurisdiction by reason of the provisions of a treaty between that state and the United States.
17 N.C. Admin. Code 05C .0605
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 31, 1981;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
Eff. February 1, 1976;
Amended Eff. January 1, 1994; October 31, 1981.