17 N.C. Admin. Code 5E.0106

Current through Register Vol. 39, No. 9, November 1, 2024
Section 05E .0106 - EMPLOYEE BENEFIT PLAN CONTRIBUTIONS

Insurance company contributions or subsidies in the self-insurance of life and accident and health insurance coverage as an employee benefit plan are not taxable under G.S. 105-228.5.

17 N.C. Admin. Code 05E .0106

Authority G.S. 105-228.5; 105-262;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.
Authority G.S. 105-228.5; 105-262;
Eff. February 1, 1976;
Readopted Eff. February 28, 1978;
Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998.