Article

Research and Development

N.C. Gen. Stat. § 105-129.50— (See note for repeal) Definitions
N.C. Gen. Stat. § 105-129.51— (See note for repeal) Taxpayer standards and sunset
N.C. Gen. Stat. § 105-129.52— (See note for repeal) Tax election; cap
N.C. Gen. Stat. § 105-129.53— (See note for repeal) Substantiation
N.C. Gen. Stat. § 105-129.54— (See note for repeal) Report
N.C. Gen. Stat. § 105-129.55— (See note for repeal) Credit for North Carolina research and development
N.C. Gen. Stat. § 105-129.56— Repealed by Session Laws 2013-316, s. 2.3(b), effective for taxable years beginning on or after January 1, 2014