§ 105-129.39. Sunset.
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/nc/chapter-105/105-129-39A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 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. (2010-166, s. 1.5; 2012-36, s. 12(a); 2018-5, s. 38.10(j).)