{"data":{"id":"us-nc/n.c.-gen.-stat.-105-129.40","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-129.40","heading":"Scope and definitions.","body":"(a)\tScope. - 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.\n(b)\tDefinitions. - The definitions in section 42 of the Code and the following definitions apply in this Article:\n(1)\tHousing Finance Agency. - The North Carolina Housing Finance Agency established in G.S. 122A-4.\n(2)\tPass-through entity. - Defined in G.S. 105-228.90. (2002-87, s. 1; 2003-416, s. 3.)","path":["","Article 3E. Low-Income Housing Tax Credits."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-129.40.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8e6745a3a2576d7f923ed22fffb5d1cfea9afe2b43c3b6cc7b660c38d5f6a561","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-129.39","next":"us-nc/n.c.-gen.-stat.-105-129.41"},"notice":"GroundRules: Original legal text. Not legal advice."}