Low-Income Housing Tax Credits

Article 3E

The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety.

Click on the statute reference to review the law on the General Assembly's web site.

105-129.40 Scope and definitions
105-129.41 Credit for low-income housing awarded a federal credit allocation before January 1, 2003
105-129.42 Credit for low-income housing awarded a federal credit allocation on or after January 1, 2003
105-129.43 Substantiation
105-129.44 Report
105-129.45 Sunset