Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article3E. Low-Income Housing Tax Credits [See Editor's note for repeal of this Article.] |
§105-129.40. (See Editor's note for repeal) Scope and definitions
Latest version.
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(a) Scope. - G.S. 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. G.S. 105-129.42 applies to buildings that are awarded a federal credit allocation on or after January 1, 2003.
(b) Definitions. - The definitions in section 42 of the Code and the following definitions apply in this Article:
(1) Housing Finance Agency. - The North Carolina Housing Finance Agency established in G.S. 122A-4.
(2) Pass-through entity. - Defined in G.S. 105-228.90.
(2002-87, s. 1; 2003-416, s. 3.)