State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-129_43

§ 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.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-129_43

§ 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.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-129_43

§ 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.)