Corporate Tax Tax Review Board Administrative Decision # 381

Issues: 1) Whether the Taxpayers were "doing business" in this State within the meaning of G.S. 105-130.3 and G.S. 105-114 so as to be subject to the corporate income and franchise tax. 2) Whether the Taxpayers were "excluded corporations" within the meaning of G.S. 105-130.4(a)(4).