North Carolina § 105-129 - 39. Sunset.
Full text of North Carolina North Carolina General Statutes § 105-129 — 39. Sunset., with citation guidance and answers to common questions.
§ 105-129. 39. Sunset.
This Article expires for qualified rehabilitation expenditures and rehabilitation expenses incurred on or after January 1, 2015. For qualified rehabilitation expenditures and rehabilitation expenses incurred prior to January 1, 2015, this Article expires for property not placed in service by January 1, 2023. History (2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).) Editor's Note. - Session Laws 2010-166, s. 4, made this section effective July 1, 2010. 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." Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2012-36, s. 12(a), effective June 20, 2012, substituted "January 1, 2015" for "January 1, 2014". Session Laws 2018-5, s. 38.10(j), effective June 12, 2018, added the second sentence.
Frequently Asked Questions About North Carolina § 105-129
What does North Carolina General Statutes § 105-129 cover?
Section 105-129 ("39. Sunset.") 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.