(a)        Scope. – N.C. Gen. Stat. § 105-129.41 applies to buildings that are awarded a federal credit allocation before January 1, 2003. N.C. Gen. Stat. § 105-129.42 applies to buildings that are awarded a federal credit allocation on or after January 1, 2003.

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

(1)        Housing Finance Agency. – The North Carolina Housing Finance Agency established in N.C. Gen. Stat. § 122A-4

(2)        Pass-through entity. – Defined in N.C. Gen. Stat. § 105-228.90 (2002-87, s. 1; 2003-416, s. 3.)