North Carolina General Statutes
Article 3E - Low-Income Housing Tax Credits.
§ 105-129.45 - Sunset.

105-129.45. Sunset.
This Article is repealed effective January 1, 2015. The repeal applies to developments to which federal credits are allocated on or after January 1, 2015. (2002-87, s. 1; 2004-110, s. 4.1; 2008-107, s. 28.3(a).)

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Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 105 - Taxation

Article 3E - Low-Income Housing Tax Credits.

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

§ 105-129.41 - (See note for repeal) Credit for low-income housing awarded a federal credit allocation before January 1, 2003.

§ 105-129.42 - (See note for repeal) Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003.

§ 105-129.43 - (See Editor's note for repeal) Substantiation.

§ 105-129.44 - (See note for repeal) Report.

§ 105-129.45 - Sunset.