Multistate Corporate Tax Guide 2009
John C. Healy
Comptroller of the Treasury, No. C-96-0154-01 (Md. T.C. Apr. 26, 1999); Crown Cork &. Seal (Del.), Inc. v. Comptroller of the Treasury, No. C-97-0028-01 (Md. T.C. Apr. 26, 1999); and MCI International Telecommunications Corp. v. ... On the other hand, the North Carolina Department of Revenue has ruled that a Delaware trademark holding company, whose only contact with North Carolina was the receipt of royalties for the use of trademarks by an in-state retailer, had nexus in North ...