2010 North Carolina Code
Chapter 105 Taxation.
Article 3F - Research and Development.
105-129.51. (Effective for taxable years beginning before January 1, 2011 - see note) Administration; sunset.
105‑129.51. (Effective for taxable years beginning before January 1, 2011 see note) Administration; sunset.
(a) A taxpayer is eligible for the credit allowed in this Article if it satisfies the requirements of G.S. 105‑129.83(c), (d), (e), and (f) relating to wage standard, health insurance, environmental impact, and safety and health programs, respectively.
(b) This Article is repealed for taxable years beginning on or after January 1, 2014.
(c) Repealed by Session Laws 2004‑124, s. 32D.4, effective for taxable years beginning on or after January 1, 2006.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).)
105‑129.51. (Effective for taxable years beginning on or after January 1, 2011 see note for repeal) Taxpayer standards and sunset.
(a) A 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.
(b) This Article is repealed for taxable years beginning on or after January 1, 2014.
(c) Repealed by Session Laws 2004‑124, s. 32D.4, effective for taxable years beginning on or after January 1, 2006.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.)
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