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NORTH CAROLINA STATUTES AND CODES
§ 105-129.43. (See Editor's note for repeal) Substantiation.
§ 105‑129.43. (SeeEditor's note for repeal) Substantiation.
A taxpayer allowed a creditunder this Article must maintain and make available for inspection anyinformation or records required by the Secretary of Revenue or the HousingFinance Agency. The burden of proving eligibility for a credit and the amountof the credit rests upon the taxpayer. (2002‑87, s. 1.)
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