{"data":{"id":"us-nc/n.c.-gen.-stat.-105-129.95","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-129.95","heading":"(Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.","body":"The following definitions apply in this Article:\n(1)\tCosts of construction. - The costs of acquiring and improving land, constructing buildings and other structures, equipping the facility, and constructing and equipping rail tracks to the railroad intermodal facility that are necessary to access and support facility operations. In the case of property owned or leased by the taxpayer, cost is determined pursuant to regulations adopted under section 1012 of the Code.\n(2)\tEligible railroad intermodal facility. - A railroad intermodal facility whose costs of construction exceed thirty million dollars ($30,000,000).\n(3)\tIntermodal facility. - A facility where freight is transferred from one mode of transportation to another.\n(4)\tRailroad intermodal facility. - An intermodal facility whose primary purpose is to transfer freight between a railroad and another mode of transportation. (2007-323, s. 31.23(a); 2007-345, s. 14.7(a).)","path":["","Article 3K. Tax Incentives for Railroad Intermodal Facilities."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-129.95.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"2342655a47dfd242d5f01b1122d2a9355a15677a4d6d85aa73cba0e727617dc9","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-129.94","next":"us-nc/n.c.-gen.-stat.-105-129.96"},"notice":"GroundRules: Original legal text. Not legal advice."}