North Carolina § 105-129 - 95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
Full text of North Carolina North Carolina General Statutes § 105-129 — 95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions., with citation guidance and answers to common questions.
§ 105-129. 95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.
The following definitions apply in this Article: Costs of construction. - The costs of acquiring and improving land, constructing buildings and other structures, equipping the facility, and constructing and equipping rail tracks to the railroad intermodal facility that are necessary to access and support facility operations. In the case of property owned or leased by the taxpayer, cost is determined pursuant to regulations adopted under section 1012 of the Code. Eligible railroad intermodal facility. - A railroad intermodal facility whose costs of construction exceed thirty million dollars ($30,000,000). Intermodal facility. - A facility where freight is transferred from one mode of transportation to another. Railroad intermodal facility. - An intermodal facility whose primary purpose is to transfer freight between a railroad and another mode of transportation. History (2007-323, s. 31.23(a); 2007-345, s. 14.7(a).) Article has a Delayed Repeal Date. - For delayed repeal of Article 3K, see G.S. 105-129.99 . Editor's Note. - Session Laws 2007-323, s. 31.23(e), made this Article effective for taxable years beginning on or after January 1, 2007, and applicable to eligible railroad intermodal facilities placed into service on or after January 1, 2007. Session Laws 2007-323, s. 1.2, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2007'." Session Laws 2007-323, s. 32.5 is a severability clause. Effect of Amendments. - Session Laws 2007-345, s. 14.7(a), effective for taxable years beginning on or after January 1, 2007, in subdivision (1), deleted "and" following "other structures" and inserted "and constructing and equipping rail tracks to the railroad intermodal facility that are necessary to access and support facility operations."
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 ("95. (Repealed for taxable years beginning on or after January 1, 2038 - see note) Definitions.") 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?
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Sources & Verification
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