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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-129.40: Scope and definitions.

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Where this section sits in the code
  1. Article 3E. Low-Income Housing Tax Credits.

(a) Scope. - G.S. 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. G.S. 105-129.42 applies to buildings that are awarded a federal credit allocation on or after January 1, 2003.

(b) Definitions. - The definitions in section 42 of the Code and the following definitions apply in this Article:

(1) Housing Finance Agency. - The North Carolina Housing Finance Agency established in G.S. 122A-4.

(2) Pass-through entity. - Defined in G.S. 105-228.90. (2002-87, s. 1; 2003-416, s. 3.)

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

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