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North Carolina Qualified Business Investments - Form D-499

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North Carolina Qualified Business Investments - Form D-499

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The tax credit for qualified business investments was repealed for investments made on or after January 1, 2014. However, any previously authorized tax credit that was not used because the credit exceeded the amount of tax liability for the taxable year reduced by the sum of all other credits allowable, except tax payments, may be carried forward for the next five succeeding years from the taxable year the credit was authorized. Report any carry forwards of the credit for qualified business investments on Form D-400TC, Part 3, Line 14.


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Views: 1265 Created on: Jun 15, 2013
Date updated: Jan 04, 2019

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