Business and Energy Tax Credits.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Business and Energy Tax Credits.

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Section
105-129.15

Definitions.

Sections
105-129.15A

Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.

Section
105-129.16

Repealed by Session Laws 2005-413, ss. 6 and 7, effective September 20, 2005.

Section
105-129.16A

(See subsections (e) through (h) for sunset provisions) Credit for investing in renewable energy property.

Section
105-129.16B

Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a federal tax credit is first claimed for a taxable year beginning on or after January 1, 2002.

Sections
105-129.16C

Repealed effective for taxable years beginning on or after January 1, 2006.

Sections
105-129.16D

(Repealed effective for facilities placed in service on or after January 1, 2014) Credit for constructing renewable fuel facilities.

Section
105-129.16E

Expired effective January 1, 2010, pursuant to the terms of former subsection-(d) of this section.

Sections
105-129.16F

Repealed by Session Laws 2012-36, s. 3, effective for taxable years beginning on or after January 1, 2014.

Section
105-129.16G

Expired effective January 1, 2014, pursuant to the terms of former subsection (b) of this section.

Section
105-129.16H

(For contingent repeal, see subsection (d)) Credit for donating funds to a nonprofit organization or unit of State or local government to enable the nonprofit or government unit to acquire renewable energy property.

Sections
105-129.16I

Repealed effective for a renewable energy property facility placed in service on or after January 1, 2014, pursuant to Session Laws 2010-167, s. 3(a).

Section
105-129.16J

Temporary unemployment insurance refundable tax credit.

Section
105-129.17

Tax election; cap.

Section
105-129.18

(See Editor's note for repeal) Substantiation.

Section
105-129.19

Report.

Sections
105-129.20 through 105-129.24 - through 105

129.Reserved for future codification purposes.