North Carolina § 105-129 - 53. (See note for repeal) Substantiation.
Full text of North Carolina North Carolina General Statutes § 105-129 — 53. (See note for repeal) Substantiation., with citation guidance and answers to common questions.
§ 105-129. 53. (See note for repeal) Substantiation.
To claim a credit allowed by this Article, the taxpayer must provide any information required by the Secretary. Every taxpayer claiming a credit under this Article must maintain and make available for inspection by the Secretary any records the Secretary considers necessary to determine and verify the amount of the credit to which the taxpayer is entitled. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer, and no credit may be allowed to a taxpayer that fails to maintain adequate records or to make them available for inspection. History (2004-124, s. 32D.2.) Article has a Delayed Repeal Date. - For delayed repeal of Article 3F, see G.S. 105-129.51(b) . Editor's Note. - Session Laws 2010-147, ss. 3.1 through 3.6 and 5.5, effective for taxable years beginning on or after January 1, 2011, rewrote the Article 3F heading, amended G.S. 105-129.50 through 105-129.52 and G.S. 105-129.54 through 105- 129.55, and enacted G.S. 105-129.56 . G.S. 105- 129.53 was not amended by Session Laws 2010- 147.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-129
What does North Carolina General Statutes § 105-129 cover?
Section 105-129 ("53. (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.