7 N.C. Admin. Code 4R.0918

Current through Register Vol. 39, No. 11, December 2, 2024

Section 04R .0918 - PURPOSE

(a) Rules .0918 - .0925 of this Section set forth the procedures for obtaining certifications for the state historic rehabilitation tax credits for qualifying rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2016 pursuant to Article 3L of G.S. 105.

07 N.C. Admin. Code 04R .0918

Authority G.S. 105-129.105; 105-129.106; 105-129.107;
Temporary Adoption Eff. January 1, 2016;
Temporary Adoption Expired Eff. October 11, 2016;
Eff. December 1, 2016.

Adopted by North Carolina Register Volume 31, Issue 13, January 3, 2017 effective 12/1/2016.