There Is a Newer Version
of
the North Carolina General Statutes
2011 North Carolina General Statutes
Chapter 113A Pollution Control and Environment.
Article 3 - Natural and Scenic Rivers System.
113A-39. Claim and allowance of charitable deduction for contribution or gift of easement.
Universal Citation:
NC Gen Stat § 113A-39
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
113A‑39. Claim and allowance of charitable deduction for contribution or gift of easement.
The contribution or donation of a "scenic easement," right‑of‑way or any other easement or interest in land to the State of North Carolina, as provided in this Article, shall be deemed a contribution to the State of North Carolina within the provisions of G.S. 105‑130.9 and section 170(c)(1) of the Internal Revenue Code. The value of the contribution or donation shall be the fair market value of the easement or other interest in land when the contribution or donation is made. (1971, c. 1167, s. 2; 1991, c. 45, s. 23.)
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
