2023 North Carolina General Statutes > Chapter 105 > Article 3F – Research and Development Current as of: 2023 | Check for updates | Other versions § 105-129.50 (See note for repeal) Definitions § 105-129.51 (See note for repeal) Taxpayer standards and sunset § 105-129.52 (See note for repeal) Tax election; cap § 105-129.53 (See note for repeal) Substantiation § 105-129.54 (See note for repeal) Report § 105-129.55 (See note for repeal) Credit for North Carolina research and development
