North Carolina § 105-129.109 (See note for repeal) Report; tracking

North Carolina Statutes

§ 105-129.109 — (See note for repeal) Report; tracking

North Carolina § 105-129.109

Ch. 105Taxation

Art. 3LHistoric Rehabilitation Tax Credits Investment Program

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-129.109 (2026).

Text

(a)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 the credits allowed in this Article.

(2)The amount of rehabilitation expenses and qualified rehabilitation expenditures with respect to which credits were taken.

(3)The total cost to the General Fund of the credits taken.

(b)The Department shall include in the economic incentives report required by G.S. 105-256 the following information:

(1)The total amount of tax credits claimed and the total amount of tax credits taken against current taxes, by type of tax, during the relevant tax year.

(2)The total amount of tax credits carried forward, by type of tax. (2015-241, s. 32.3(a); 2015-264, s. 54.5(b).)

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(a) 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 the credits allowed in this Article.
(2) The amount of rehabilitation expenses and qualified rehabilitation expenditures with respect to which credits were taken.
(3) The total cost to the General Fund of the credits taken.
(b) The Department shall include in the economic incentives report required by G.S. 105-256 the following information:
(1) The total amount of tax credits claimed and the total amount of tax credits taken against current taxes, by type of tax, during the relevant tax year.
(2) The total amount of tax credits carried forward, by type of tax. (2015-241, s. 32.3(a); 2015-264, s. 54.5(b).)