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(See note for repeal) Coordination with Historic Rehabilitation Tax Credit.

G.S. 105-129.74
in effect
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§ 105-129.74.  (See note for repeal) Coordination with Historic Rehabilitation Tax Credit. A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D or 3L of this Chapter with respect to the same activity. The rules and fee schedule adopted under G.S. 105-129.36A or G.S. 105-129.107 apply to this Article. (2006-40, s. 1; 2019-237, s. 3(c); 2021-180, s. 42.7(a).)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-129.74.htmlFetched: 10/19/2026

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