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2022 North Carolina General Statutes
Chapter 105 - Taxation
Article 3B - Business and Energy Tax Credits.
- § 105-129.15 - Definitions.
- §§ 105-129.15A - , 105-129.16Repealed by Session Laws 2005-413, ss6 and 7, effective September 20, 2005.
- §§ 105-129.16 - 105-129.15A, Repealed by Session Laws 2005-413, ss6 and 7, effective September 20, 2005.
- § 105-129.16A - (See subsections (e) through (h) for sunset provisions) Credit for investing in renewable energy property.
- § 105-129.16B - Recodified as G.S105-129.41 by Session Laws 2002-87, s2, as amended by Session Laws 2003-416, s1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.
- §§ 105-129.16C - Repealed effective for taxable years beginning on or after January 1, 2006.
- §§ 105-129.16D - (Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.
- § 105-129.16E - Expired effective January 1, 2010, pursuant to the terms of former subsection-(d) of this section.
- §§ 105-129.16F - Repealed by Session Laws 2012-36, s3, effective for taxable years beginning on or after January 1, 2014.
- § 105-129.16G - Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section.
- § 105-129.16H - (For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.
- §§ 105-129.16I - Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014, pursuant to Session Laws 2010-167, s3(a).
- § 105-129.16J - Temporary unemployment insurance refundable tax credit.
- § 105-129.17 - Tax election; cap.
- § 105-129.18 - (See Editor's note for repeal) Substantiation.
- § 105-129.19 - Report.
- § 105-129.20 through 105-129.24 - Reserved for future codification purposes.
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