North Carolina § 143B-135 - 273. Administration of the Conservation Tax Credit program.
Full text of North Carolina North Carolina General Statutes § 143B-135 — 273. Administration of the Conservation Tax Credit program., with citation guidance and answers to common questions.
§ 143B-135. 273. Administration of the Conservation Tax Credit program.
All duties and responsibilities related to stewardship and oversight of properties and interests for which tax credits were granted under the Conservation Tax Credit program for tax years beginning before January 1, 2014, and previously given to the Department of Environmental Quality or its predecessors are transferred to the Department of Natural and Cultural Resources. The Department of Natural and Cultural Resources shall exercise the duties and responsibilities transferred by this section through the Natural Heritage Program. History (2020-78, s. 8.3(b).) Editor's Note. - Session Laws 2020-78, s. 22.1, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2019-2021 fiscal biennium, the textual provisions of this act apply only to the 2019-2021 fiscal biennium." Session Laws 2020-78, s. 22.3, is a severability clause. Session Laws 2020-78, s. 22.4 made this section effective July 1, 2020.
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 ("273. Administration of the Conservation Tax Credit program.") 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.