§ 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

Terms Used In North Carolina General Statutes > Chapter 105 > Article 3F - Research and Development

  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3