Author Description

"Quick reference guide to state and local taxes in state of North Carolina, with emphasis on legislative and regulatory developments. Areas covered include: personal income tax, corporate income tax, franchise tax, sales and use taxes, taxes on banks and financial institutions, inheritance & gift taxes, intarigibles tax, property taxes, license and privilege taxes, and the employment security tax. Also includes sections on administration procedure and doing business in North Carolina. Edited by William W Nelson and Shelby Bennett."