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.] |
§105-129.43. (See Editor's note for repeal) Substantiation
Latest version.
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A taxpayer allowed a credit under this Article must maintain and make available for inspection any information or records required by the Secretary of Revenue or the Housing Finance Agency. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer.
(2002-87, s. 1.)