N.C. Gen. Stat. § 105-129.43
(See Editor's note for repeal) Substantiation
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
A taxpayer allowed a credit under this Article must maintain and make available for inspection any information or records required by the Secretary of Revenue or the Housing Finance Agency. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer.
A taxpayer allowed a credit under this Article must maintain and make available for inspection any information or records required by the Secretary of Revenue or the Housing Finance Agency. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer.
History
(2002-87, s. 1.)
Article has a Delayed Repeal Date. - For repeal of this Article, see G.S. 105-129.45.
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.