§ 105-129.40. (See Editor's note for repeal) Scope and definitions. - North Carolina Statutes

Article 3E.

Low‑Income HousingTax Credits.

(See Editor's note forrepeal of this Article.)

§ 105‑129.40.  (SeeEditor's note for repeal) Scope and definitions.

(a)        Scope. – G.S. 105‑129.41applies to buildings that are awarded a federal credit allocation beforeJanuary 1, 2003. G.S. 105‑129.42 applies to buildings that are awarded afederal credit allocation on or after January 1, 2003.

(b)        Definitions. – Thedefinitions in section 42 of the Code and the following definitions apply inthis Article:

(1)        Housing FinanceAgency. – The North Carolina Housing Finance Agency established in G.S. 122A‑4.

(2)        Pass‑throughentity. – Defined in G.S. 105‑228.90. (2002‑87, s. 1; 2003‑416, s. 3.)