Research and Development

Article 3F

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.

105-129.50 Definitions
105-129.51 Taxpayer standards and sunset
105-129.52 Tax election; cap
105-129.53 Substantiation
105-129.54 Report
105-129.55 Credit for North Carolina research and development