2010 North Carolina Code
Chapter 105 Taxation.
Article 3F - Research and Development.
105-129.54. (Effective for taxable years beginning before January 1, 2011 - see note) Report.
105‑129.54. (Effective for taxable years beginning before January 1, 2011 see note) Report.
The Department must include in the economic incentives report required by G.S. 105‑256 the following information itemized by taxpayer:
(1) The number of taxpayers that took a credit allowed in this Article, itemized by the categories of small business, low‑tier, other, and university research.
(2) The amount of each credit taken in each category.
(3) The total cost to the General Fund of the credits taken. (2004‑124, s. 32D.2; 2005‑429, s. 2.7; 2010‑166, s. 1.7.)
105‑129.54. (Effective for taxable years beginning on or after January 1, 2011 see note for repeal) Report.
The Department must include in the economic incentives report required by G.S. 105‑256 the following information itemized by credit and by taxpayer:
(1) The number of taxpayers that took a credit allowed in this Article. The credit allowed under G.S. 105‑129.55 must be itemized by the categories of small business, low‑tier, university research, Eco‑Industrial Park, and other. The credit allowed under G.S. 105‑129.56 must be itemized by the categories of higher education collaboration and other.
(2) The amount of each credit taken in each category.
(3) The total cost to the General Fund of the credits taken. (2004‑124, s. 32D.2; 2005‑429, s. 2.7; 2010‑147, s. 3.5; 2010‑166, s. 1.7.)
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