GroundRules
N.C. Gen. Stat. § 143B-135.162: Claim and allowance of charitable deduction for contribution or gift of easement.
Where this section sits in the code
- Chapter 143B. Executive Organization Act of 1973.
- Article 2. Department of Natural and Cultural Resources.
- Part 36. Natural and Scenic Rivers System.
The contribution or donation of a "scenic easement," right-of-way or any other easement or interest in land to the State of North Carolina, as provided in this Part, shall be deemed a contribution to the State of North Carolina within the provisions of G.S. 105-130.9 and section 170(c)(1) of the Internal Revenue Code. The value of the contribution or donation shall be the fair market value of the easement or other interest in land when the contribution or donation is made. (1971, c. 1167, s. 2; 1991, c. 45, s. 23; 2015-241, ss. 14.30(f), (m).)
Collected 2026-08-27T18:22:43Z. Source file · JSON