N.C. Gen. Stat. § 105-129.74
(See note for repeal) Coordination with Historic Rehabilitation Tax Credit
Redline — June 1, 2021 → current.View current text →
Current — June 1, 2022
As of June 1, 2021
A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D or 3L of this Chapter with respect to the same activity. The rules and fee schedule adopted under G.S. 105-129.36 A or G.S. 105-129.107 apply to this Article.
A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D or 3L of this Chapter with respect to the same activity. The rules and fee schedule adopted under G.S. 105-129.36 A or G.S. 105-129.107 apply to this Article.
History
(2006-40, s. 1; 2019-237, s. 3(c).)
Article has a Delayed Repeal Date. - For delayed repeal of Article 3H, see G.S. 105-129.75.
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.