North Carolina § 105-129.40 (See Editor's note for repeal) Scope and definitions

North Carolina Statutes

§ 105-129.40 — (See Editor's note for repeal) Scope and definitions

North Carolina § 105-129.40

Ch. 105Taxation

Art. 3ELow-Income Housing Tax Credits

Subch. ILEVY OF TAXES

This text of North Carolina § 105-129.40 ((See Editor's note for repeal) Scope and definitions) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-129.40 (2026).

Text

(a)Scope. - G.S. 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. G.S. 105-129.42 applies to buildings that are awarded a federal credit allocation on or after January 1, 2003.

(b)Definitions. - The definitions in section 42 of the Code and the following definitions apply in this Article:

(1)Housing Finance Agency. - The North Carolina Housing Finance Agency established in G.S. 122A-4.

(2)Pass-through entity. - Defined in G.S. 105-228.90. (2002-87, s. 1; 2003-416, s. 3.)

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(a) Scope. - G.S. 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. G.S. 105-129.42 applies to buildings that are awarded a federal credit allocation on or after January 1, 2003.
(b) Definitions. - The definitions in section 42 of the Code and the following definitions apply in this Article:
(1) Housing Finance Agency. - The North Carolina Housing Finance Agency established in G.S. 122A-4.
(2) Pass-through entity. - Defined in G.S. 105-228.90. (2002-87, s. 1; 2003-416, s. 3.)