![]() Taxability of Machinery and Equipment Sold to Power Producer Taxability of Various Health Information Mgmt. ![]() Taxable Purchases of Fixed Assets, Equipment, and other TPP ![]() Water Purification Device Sold to Manufacturer PLR #Įlectronic Access to Digital Audiovisual WorksĮxempt Sales of Motor Vehicle Service Contracts A written determination includes a private letter ruling. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued. § 105-264.2, “ written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. ![]() An interpretation by the Secretary is prima facie correct.” Pursuant to N.C. § 105-264, “t is the duty of the Secretary to interpret all laws administered by the Secretary.
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