NC – Corporate income, franchise, and insurance tax bulletin published

The North Carolina Department of Revenue has published a corporate income, franchise, and insurance tax bulletin reflecting the changes made in the 2018 regular session of the North Carolina General Assembly. The bulletin presents the administrative interpretation and application of North Carolina corporate income, franchise and insurance premiums tax laws. Further, the bulletin serves as a guide to the administrative rules governing the taxes and also provides information on various tax credits. 2018 Corporate Income, Franchise, and Insurance Tax Bulletin, North Carolina Department of Revenue, December 2018, released January 2019