GroundRules
← Search the law
North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-129.109: Report; tracking.

Read at publisher ↗
Where this section sits in the code
  1. Article 3L. Historic Rehabilitation Tax Credits Investment Program.

(a) The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer:

(1) The number of taxpayers that took the credits allowed in this Article.

(2) The amount of rehabilitation expenses and qualified rehabilitation expenditures with respect to which credits were taken.

(3) The total cost to the General Fund of the credits taken.

(b) The Department shall include in the economic incentives report required by G.S. 105-256 the following information:

(1) The total amount of tax credits claimed and the total amount of tax credits taken against current taxes, by type of tax, during the relevant tax year.

(2) The total amount of tax credits carried forward, by type of tax. (2015-241, s. 32.3(a); 2015-264, s. 54.5(b).)

Collected 2026-08-27T18:15:52Z. Source file · JSON

Browse this collection