North Carolina § 105-129 - 43. (See note for repeal) Substantiation.

Full text of North Carolina North Carolina General Statutes § 105-129 — 43. (See note for repeal) Substantiation., with citation guidance and answers to common questions.

§ 105-129. 43. (See note for repeal) Substantiation.

A taxpayer allowed a credit under this Article must maintain and make available for inspection any information or records required by the Secretary of Revenue or the Housing Finance Agency. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer. History (2002-87, s. 1.) Article has a Delayed Repeal Date. - For repeal of this Article, see G.S. 105-129.45 .

Source: official North Carolina text · Last verified 2026-08-27

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Frequently Asked Questions About North Carolina § 105-129

What does North Carolina General Statutes § 105-129 cover?

Section 105-129 ("43. (See note for repeal) Substantiation.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 105-129?

A common citation format is "North Carolina General Statutes § 105-129" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 105-129 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.