B. Tax Credits
Taxpayers are allowed various tax credits in Chapter
105 of the General Statutes. Article 3A provides credits for new and
expanding businesses. Article 3B provides business and energy credits.
Article 3C provides credits for recycling facilities. Article 3D provides
historic rehabilitation credits. Other general credits are provided
in G.S. 105-130.22 through 105-130.45. Specific information on these
credits is found in the "Tax Credits" section.