2005 North Carolina Code - General Statutes § 105-129.40. (See Editor\'s note for repeal) Scope and definitions.
Article 3E.
Low‑Income Housing Tax Credits.
(See Editor's note for repeal of this Article.)
§ 105‑129.40. (See Editor's note for repeal) Scope and definitions.
(a) Scope. – 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.
(b) Definitions. – The definitions in section 42 of the Code and the following definitions apply in this Article:
(1) Housing Finance Agency. – The North Carolina Housing Finance Agency established in G.S. 122A‑4.
(2) Pass‑through entity. – Defined in G.S. 105‑228.90. (2002‑87, s. 1; 2003‑416, s. 3.)
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