2010 North Carolina Code
Chapter 105 Taxation.
Article 3D - Historic Rehabilitation Tax Credits.
105-129.36A. Rules; fees.
105‑129.36A. Rules; fees.
(a) Rules. The North Carolina Historical Commission, in consultation with the State Historic Preservation Officer, may adopt rules needed to administer the certification process required by this section.
(b) Fees. The North Carolina Historical Commission, in consultation with the State Historic Preservation Officer, may adopt a schedule of fees for providing certifications required by this Article. In establishing the fee schedule, the Commission shall consider the administrative and personnel costs incurred by the Department of Cultural Resources. An application fee may not exceed one percent (1%) of the completed qualifying rehabilitation expenditures. The proceeds of the fees are receipts of the Department of Cultural Resources and must be used for performing its duties under this Article. (1993, c. 527, ss. 1, 2; 1997‑139, ss. 1, 2; 1998‑98, ss. 36, 69; 1999‑389, ss. 3, 5, 6; 2002‑159, s. 35(e); 2003‑284, s. 35A.2.)
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