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Historic Rehabilitation Tax Credits

Article 3D

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.

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105-129.35 Credit for rehabilitating income-producing historic structure
105-129.36 Credit for rehabilitating nonincome-producing historic structure
105-129.36A Rules; fees
105-129.37 Tax credited; credit limitations
105-129.38 Report
105-129.39 Sunset