This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015. For qualified rehabilitation expenditures and rehabilitation expenses incurred prior to January 1, 2015, this Article expires for property not placed in service by January 1, 2023.
N.C. Gen. Stat. § 105-129.39
Sunset
2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.