Section 105-129.75A - ReportThe Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer:
(1) The number of taxpayers that took the credits allowed in this Article.(2) The amount of rehabilitation expenses and qualified rehabilitation expenditures with respect to which credits were taken.(3) The total cost to the General Fund of the credits taken.N.C. Gen. Stat. § 105-129.75A
Added by 2010 N.C. Sess. Laws 166,s. 1.8, eff. 7/1/2010.2021 N.C. Sess. Laws 180,s. 42.7-a, eff. 11/18/2021 provides: "Effective for taxable years beginning on or after January 1, 2021, Article 3H of Chapter 105 of the General Statutes is reenacted as it existed immediately before its repeal for rehabilitation projects for which an application for an eligibility certification was submitted on or after January 1, 2015, and reads as rewritten: [see § 105-129.71, 105-129.75]"2021 N.C. Sess. Laws 180,s. 42.7-b, eff. 11/18/2021 provides: "The reenactment and extension of Article 3H of Chapter 105 of the General Statutes under this section does not require a taxpayer who obtained an eligibility certification prior to January 1, 2015, for a rehabilitation project under this Article to reapply for an eligibility certification for the same project."See § 105-129.75 for repeal provisions of this Article.