North Carolina § 143B-135 - 162. Claim and allowance of charitable deduction for contribution or gift of easement.
Full text of North Carolina North Carolina General Statutes § 143B-135 — 162. Claim and allowance of charitable deduction for contribution or gift of easement., with citation guidance and answers to common questions.
§ 143B-135. 162. Claim and allowance of charitable deduction for contribution or gift of easement.
The contribution or donation of a "scenic easement," right-of-way or any other easement or interest in land to the State of North Carolina, as provided in this Part, shall be deemed a contribution to the State of North Carolina within the provisions of G.S. 105-130.9 and section 170(c)(1) of the Internal Revenue Code. The value of the contribution or donation shall be the fair market value of the easement or other interest in land when the contribution or donation is made. History (1971, c. 1167, s. 2; 1991, c. 45, s. 23; 2015-241, s. 14.30(f), (m).) Editor's Note. - Former G.S. 113A-39 was recodified as G.S. 143B-135.162 by Session Laws 2015-241, s. 14.30(f), effective July 1, 2015. Session Laws 2015-241, s. 1.1, provides: "This act shall be known as 'The Current Operations and Capital Improvements Appropriations Act of 2015.'" Session Laws 2015-241, s. 33.6, is a severability clause. Effect of Amendments. - Session Laws 2015-241, s. 14.30(m), effective July 1, 2015, substituted "Part" for "Article" in the first sentence.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 143B-135
What does North Carolina General Statutes § 143B-135 cover?
Section 143B-135 ("162. Claim and allowance of charitable deduction for contribution or gift of easement.") 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 § 143B-135?
A common citation format is "North Carolina General Statutes § 143B-135" (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 § 143B-135 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.