SUBCHAPTER 01J ‑ NORTH CAROLINA JOBS TAX CREDIT

SECTION .0100 ‑ PURPOSE AND DEFINITIONS

04 NCAC 01J .0101           background and objectives

04 NCAC 01J .0102           definitions

History Note:        Authority G.S. 105-130.40(a),(b),(c), and (d); 105-151.17(a),(b),(c), and (d);Chapter 568, 1987 S.L.; Chapter 111 and 753, 1989 S.L.;

Temporary Rule Eff. November 16, 1987 For a Period of 180 Days to Expire on May 15, 1988;

Eff. May 1, 1988;

Amended Eff. December 1, 1989;

Repealed Eff. July 1, 2012.

section .0200 - DESIGNATION OF SEVERELY DISTRESSED COUNTIES

04 NCAC 01J .0201           designation of severly distressed counties

History Note:        Authority G.S. 105-130.40(c) and (d); 105-151.17(c) and (d); Chapter 568, 1987 S.L.; Chapter 111, 1989 S.L.;

Temporary Rule Eff. November 16, 1987 For a Period of 180 Days to Expire on May 15, 1988;

Eff. May 1, 1988;

Amended Eff. March 1, 1991; December 1, 1989;

Repealed Eff. July 1, 2012.

section .0300 - LETTER OF COMMITMENT

04 NCAC 01J .0301           letter of commitment

History Note:        Authority G.S. 105-130.40(c) and (d); 105-151.17(c) and (d); Chapter 568, 1987 S.L.;

Temporary Rule Eff. November 16, 1987 For a Period of 180 Days to Expire on May 15, 1988;

Eff. May 1, 1988;

Amended Eff. December 1, 1989;

Repealed Eff. July 1, 2012.

section .0400 - SUBSTANTIATION OF CREDIT CLAIMED

04 NCAC 01J .0401           substantiation of credit claimed

History Note:        Authority G.S. 105-130.40(f); 105-151.17(f); Chapter 111, 1989 S.L.;

Eff. December 1, 1989;

Repealed Eff. July 1, 2012.

section .0500 - DETERMINATION OF ELIGIBILITY

04 NCAC 01J .0501           determination of eligibility

History Note:        Authority G.S. 105-130.40(b1); 105-151.17(b1); Chapter 753, 1989 S.L.;

Eff. March 1, 1991;

Repealed Eff. July 1, 2012.