Author Description

"Quick reference guide to state and local taxes in state of North Carolina, with emphasis on legislative and regulatory developments. Areas covered includes personal income tax, corporate income tax, franchise tax, sales and use taxes, taxes on banks and financial institutions, inheritance & gift taxes, intangibles 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."