North Carolina § 105-129.39 Sunset

North Carolina Statutes

§ 105-129.39 — Sunset

North Carolina § 105-129.39

Ch. 105Taxation

Art. 3DHistoric Rehabilitation Tax Credits

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-129.39 (2026).

Text

This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015. For qualified rehabilitation expenditures and rehabilitation expenses incurred prior to January 1, 2015, this Article expires for property not placed in service by January 1, 2023. (2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).)
(See Editor's note for repeal of this Article.)

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This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015. For qualified rehabilitation expenditures and rehabilitation expenses incurred prior to January 1, 2015, this Article expires for property not placed in service by January 1, 2023. (2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).)
(See Editor's note for repeal of this Article.)