{"data":{"id":"us-nc/n.c.-gen.-stat.-105-129.51","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-129.51","heading":"Taxpayer standards and sunset.","body":"(a)\tA taxpayer is eligible for a credit allowed in this Article if it satisfies the requirements of G.S. 105-129.83(c), (d), (e), (f), and (g) relating to wage standard, health insurance, environmental impact, safety and health programs, and overdue tax debts, respectively.\n(b)\tThis Article is repealed for taxable years beginning on or after January 1, 2016.\n(c)\tRepealed by Session Laws 2004-124, s. 32D.4, effective for taxable years beginning on or after January 1, 2006. (2004-124, ss. 32D.2, s. 32D.4; 2006-252, s. 2.20; 2008-107, s. 28.2(a); 2010-147, s. 3.3; 2013-316, s. 2.3(c).)","path":["","Article 3F. Research and Development."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-129.51.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"9eb6d9140571be6f9c236a7f8f3e4e60b5c6b108a17dd1cab7751fa2bf614241","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-129.50","next":"us-nc/n.c.-gen.-stat.-105-129.52"},"notice":"GroundRules: Original legal text. Not legal advice."}