105-129.74. (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.
A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D or 3L of this Chapter with respect to the same activity. The rules and fee schedule adopted under G.S. 105-129.36A or G.S. 105-129.107 apply to this Article. (2006-40, s. 1; 2019-237, s. 3(c); 2021-180, s. 42.7(a).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 3H - Mill Rehabilitation Tax Credit.
§ 105-129.70 - (See note for repeal) Definitions.
§ 105-129.71 - (See note for repeal) Credit for income-producing rehabilitated mill property.
§ 105-129.72 - (See note for repeal) Credit for nonincome-producing rehabilitated mill property.
§ 105-129.73 - (See note for repeal) Tax credited; cap.
§ 105-129.74 - (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.