North Carolina § 105-129 - 51. (See note for repeal) Taxpayer standards and sunset.

§ 105-129. 51. (See note for repeal) Taxpayer standards and sunset.

A taxpayer is eligible for a credit allowed in this Article if it satisfies the requirements of G.S. 105-129.83(c), (d), (e), (f), and (g) relating to wage standard, health insurance, environmental impact, safety and health programs, and overdue tax debts, respectively. This Article is repealed for taxable years beginning on or after January 1, 2016. Repealed by Session Laws 2004-124, s. 32D.4, effective for taxable years beginning on or after January 1, 2006. History (2004-124, ss. 32D.2, s. 32D.4; 2006-252, s. 2.20; 2008-107, s. 28.2(a); 2010-147, s. 3.3; 2013-316, s. 2.3(c).) Article has a Delayed Repeal Date. - For repeal of this Article, see G.S. 105-129.51(b) . Editor's Note. - Session Laws 2013-316, s. 9(a), provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Session Laws 2013-316, s. 2.3(c), which substituted "January 1, 2016" for "January 1, 2014" in subsection (b), was effective for taxable years beginning on or after January 1, 2014. Effect of Amendments. - Session Laws 2004-124, s. 32D.4, effective for taxable years beginning on or after January 1, 2006, repealed subsection (c). Session Laws 2006-252, s. 2.20, effective January 1, 2007, substituted "G.S. 105-129.83(c), (d), (e), and (f)" for "G.S. 105-129.4(b), (b2), (b3), and (b4)" in subsection (a). Session Laws 2008-107, s. 28.2(a), effective July 16, 2008, substituted "January 1, 2014" for "January 1, 2009" in subsection (b). Session Laws 2010-147, s. 3.3, effective for taxable years beginning on or after January 1, 2011, rewrote the section catchline, which formerly read: "Administration; sunset"; and in subsection (a), substituted "a credit" for "the credit," substituted "G.S. 105-129.83(c), (d), (e), (f), and (g)" for "G.S. 105-129.83(c), (d), (e), and (f)," inserted "and overdue tax debts," and made related grammatical changes. Session Laws 2013-316, s. 2.3(c), effective for taxable years beginning on or after January 1, 2014, substituted "January 1, 2016" for "January 1, 2014" in subsection (b).