Historic Rehabilitation Tax Credits

The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety.

Click on the statute reference to review the law on the General Assembly's web site.

105-129.35 Credit for rehabilitating income-producing historic structure
105-129.36 Credit for rehabilitating nonincome-producing historic structure
105-129.36A Rules; fees
105-129.37 Tax credited; credit limitations
105-129.38 Report
105-129.39 Sunset

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh , NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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