North Carolina § 105-129 - 38. (See note for repeal) Report.

§ 105-129. 38. (See note for repeal) Report.

The Department must include in the economic incentives report required by G.S. 105-256 the following information itemized by taxpayer: The number of taxpayers that took the credits allowed in this Article. The amount of rehabilitation expenses and qualified rehabilitation expenditures with respect to which credits were taken. The total cost to the General Fund of the credits taken. History (2005-429, s. 2.5; 2010-166, s. 1.4.) Article has a Delayed Repeal Date. - For repeal of this Article, see G.S. 105-129.39 . Editor's Note. - Session Laws 2005-429, s. 4, made this section effective January 1, 2007. Session Laws 2010-166, s. 4, provides in part, "The first claim for refund by a taxpayer whose sales tax refund period is changed by this act is due within six months after July 1, 2010, and applies to purchases during the time period not covered by the taxpayer's last claim for refund." Effect of Amendments. - Session Laws 2010-166, s. 1.4, effective July 1, 2010, in the section catchline, substituted "Report" for "Reports"; and rewrote the introductory paragraph, which formerly read: "The Department of Revenue must publish by May 1 of each year the following information for the 12-month period ending the preceding December 31."