Corporate Income Tax Information
NOTICE: The information included on this website is to
be used only as a guide in the preparation of a North Carolina corporate income
and franchise tax return. It is not intended to cover all provisions of the
law or every taxpayer's specific circumstances.
Tax Incentives for New & Expanding Businesses (Article 3A)
Business and Energy Tax Credits (Article 3B)
Tax Incentives for Recycling Facilities (Article 3C)
Historic Rehabilitation Tax Credits (Article 3D)
Low-Income Housing Tax Credits (Article 3E)
Article 3J was originally codified as Article 3I; however, the section was recodified as Article 3J to avoid confusion with Article 31
General Tax Credits
Last modified on: 09/17/12 12:33:27 PM.