§ 105-129.16B: Recodified as G.S. 105-129.41 by Session Laws 2002-87, s. 2, as amended by Session Laws 2003-416, s. 1, effective August 22, 2002, and applicable to credits for buildings for which a fe - North Carolina Statutes

§ 105‑129.16B: Recodified as G.S. 105‑129.41by Session Laws 2002‑87, s. 2, as amended by Session Laws 2003‑416,s. 1, effective August 22, 2002, and applicable to credits for buildings forwhich a federal tax credit is first claimed for a taxable year beginning on orafter January 1, 2002.