There is a newer version of the North Carolina General Statutes
2012 North Carolina General Statutes
Chapter 105 - Taxation.
Article 3B - Business And Energy Tax Credits.
- Section 105-129.15 - Definitions.
- Section 105-129.15A - 105-129.16: Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.
- Section 105-129.16A - (Effective for taxable years beginning before January 1, 2010) Credit for investing in renewable energy property.
- Section 105-129.16B - Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.
- Section 105-129.16C - Repealed effective for taxable years beginning on or after January 1, 2006.
- Section 105-129.16D - (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
- Section 105-129.16E - (Effective for taxable years beginning on or after January 1, 2007, and expires for taxable years beginning on or after January 1, 2010) Credit for small business employee health benefits.
- Section 105-129.16F - (Repealed for taxable years beginning on or after January 1, 2014) Credit for biodiesel producers.
- Section 105-129.16G - (Expiring for taxable years beginning on or after January 1, 2014) Work Opportunity Tax Credit.
- Section 105-129.16H - Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.
- Section 105-129.16I - (Effective for taxable years beginning on or after January 1, 2011, and repealed effective for a renewable energy property facility placed in service on or after January 1, 2014) Credit for a renewable energy property facility.
- Section 105-129.16J - Temporary unemployment insurance refundable tax credit.
- Section 105-129.17 - Tax election; cap.
- Section 105-129.18 - (See Editor's note for repeal) Substantiation.
- Section 105-129.19 - Report.
- Section 105-129.20 through 105-129.24 - Reserved for future codification purposes.
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