§ 105‑129.74.  (See note for repeal) Coordination with Historic Rehabilitation Tax Credit.
A taxpayer that claims a credit under this Article may not also claim a credit under Article 3D or 3L of this Chapter with respect to the same activity. The rules and fee schedule adopted under G.S. 105‑129.36A or G.S. 105‑129.107 apply to this Article.  (2006‑40, s. 1; 2019‑237, s. 3(c); 2021‑180, s. 42.7(a).)