105-129.110. Sunset.
This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2030. For qualified rehabilitation expenditures and rehabilitation expenses incurred prior to January 1, 2030, this Article expires for property not placed in service by January 1, 2032. (2015-241, s. 32.3(a); 2015-264, s. 54.5(b); 2017-102, s. 33; 2018-5, s. 38.10(k); 2019-237, s. 3(a); 2021-180, s. 42.7A(b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 3L - Historic Rehabilitation Tax Credits Investment Program.
§ 105-129.105 - (See note for repeal) Credit for rehabilitating income-producing historic structure.
§ 105-129.107 - (See note for repeal) Rules; fees.
§ 105-129.108 - (See note for repeal) Tax credited; credit limitations.