North Carolina § 105-129.70 (See note for repeal) Definitions

North Carolina Statutes

§ 105-129.70 — (See note for repeal) Definitions

North Carolina § 105-129.70

Ch. 105Taxation

Art. 3HMill Rehabilitation Tax Credit

Subch. ILEVY OF TAXES

This text of North Carolina § 105-129.70 ((See note for repeal) 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. § 105-129.70 (2026).

Text

The following definitions apply in this Article:

(1)Certified historic structure. - Defined in section 47 of the Code.

(2)Certified rehabilitation. - Defined in G.S. 105-129.36.

(3)Cost certification. - The certification obtained by the State Historic Preservation Officer from the taxpayer of the amount of the qualified rehabilitation expenditures or the rehabilitation expenses incurred with respect to a certified rehabilitation of an eligible site. (3a) Development tier area. - Defined in G.S. 143B-437.08.

(4)Eligibility certification. - The certification obtained from the State Historic Preservation Officer that the applicable facility comprises an eligible site.

(5)Eligible site. - A site located in this State that satisfies all of the following conditions: a. It was used as a manu

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The following definitions apply in this Article:
(1) Certified historic structure. - Defined in section 47 of the Code.
(2) Certified rehabilitation. - Defined in G.S. 105-129.36.
(3) Cost certification. - The certification obtained by the State Historic Preservation Officer from the taxpayer of the amount of the qualified rehabilitation expenditures or the rehabilitation expenses incurred with respect to a certified rehabilitation of an eligible site.
(3a) Development tier area. - Defined in G.S. 143B-437.08.
(4) Eligibility certification. - The certification obtained from the State Historic Preservation Officer that the applicable facility comprises an eligible site.
(5) Eligible site. - A site located in this State that satisfies all of the following conditions:
a. It was used as a manufacturing facility or for purposes ancillary to manufacturing, as a warehouse for selling agricultural products, or as a public or private utility.
b. It is a certified historic structure or a State-certified historic structure.
c. It has been at least eighty percent (80%) vacant for a period of at least two years immediately preceding the date the eligibility certification is made.
d. Repealed by Session Laws 2008-107, s. 28.4(a), effective for taxable years beginning on or after January 1, 2008.
(6) Repealed by Session Laws 2006-252, s. 2.22, effective January 1, 2007.
(7) Pass-through entity. - Defined in G.S. 105-228.90.
(8) Qualified rehabilitation expenditures. - Defined in section 47 of the Code.
(9) Rehabilitation expenses. - Defined in G.S. 105-129.36.
(10) State-certified historic structure. - Defined in G.S. 105-129.36.
(11) State Historic Preservation Officer. - Defined in G.S. 105-129.36. (2006-40, s. 1; 2006-252, s. 2.22; 2008-107, s. 28.4(a); 2021-180, s. 42.7(a).)