Source: http://www.dor.state.nc.us/publications/incentives/2011/index.html
Timestamp: 2016-05-26 10:42:53
Document Index: 779042509

Matched Legal Cases: ['§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105', '§ 105']

2011 Economic Incentives Report Home
2011 Economic Incentives Report Click on links to go to taxpayer-detail reports. Reports of Credits Taken or Refunds Claimed Number of Taxpayers Credits Taken/ Refunds Claimed Sunset for Generating Credits or Refundable Purchases Number of Installments Carry-forward Years Statute DOR Tax Forms Required Creating Jobs (Article 3A) 388
9,853,937 January 1, 2007 4 5 § 105-129.8 NC-478; NC-478A Machinery and Equipment Investment (Article 3A) 787 40,026,406 January 1, 2007 7 5 § 105-129.9 NC-478; NC-478B Research and Development (Article 3A) 101 5,447,693 January 1, 2007 NA 15 § 105-129.10 NC-478 Worker Training (Article 3A) 23 255,744 January 1, 2007 NA 5 § 105-129.11 NC-478; NC-478E Investing in Central Office or Aircraft Facility (Article 3A) 27 793,657 January 1, 2007 7 5 § 105-129.12 NC-478 Technology Commercialization (Article 3A) 11 9,614 January 1, 2007 NA 20 § 105-129.9A NC-478 Substantial Investment in Other Property (Article 3A) 4 458,557 January 1, 2007 NA 20 § 105-129.12A NC-478 Development Zone Projects (Article 3A) 0 0 January 1, 2007 NA 20 § 105-129.13 NC-478 Business Property (Article 3B) 1,982 1,766,897 January 1, 2002 5 5 § 105-129.16 NC-478 Renewable Energy Property (Article 3B) 929 5,232,172 January 1, 2016 5 for nonresidential 5 § 105-129.16A NC-478; NC-478G Non-Hazardous Dry-Cleaning (Article 3B) 0 0 January 1, 2006 NA 5 § 105-129.16C NC-478 Constructing Renewable Fuel Facilities (Article 3B) 13 50,919 January 1, 2013 7 5 § 105-129.16D NC-478 Small Business Employee Health Insurance (Article 3B) 6,443 3,656,202 January 1, 2010 NA 5 § 105-129.16E NC-478 Biodiesel Producers (Article 3B) 6 108,833 January 1, 2013 NA 5 § 105-129.16F NC-478 Work Opportunity (Article 3B) 286 2,067,240 January 1, 2012 NA 5 § 105-129.16G NC-478 Donating Funds to Non-Profit Organization (Article 3B) 7 3,146 None NA 5 § 105-129.16H NC-478 Investing in Large or Major Recycling Facility (Article 3C) 1 725,238
None NA 25 § 105-129.27 CD-425 Historic Rehabilitation (Article 3D): Income-Producing Property 256 5,143,449 January 1, 2014 5 5 § 105-129.35 D-400TC or CD-425 Non-Income-Producing Property 536 6,614,016 January 1, 2014 5 5 § 105-129.36 D-400TC or CD-425 Low-Income Housing (Article 3E): Awarded a Federal Credit Allocation before Jan. 1, 2003 20 7,822,284 January 1, 2015 5 5 § 105-129.41 NC-478; NC-478H Awarded a Federal Credit Allocation on or after Jan. 1, 2003 31 35,430,731 January 1, 2015 NA NA § 105-129.42 None/ Notification from NC Housing Finance Agency Research and Development (Article 3F) 514 18,863,397 None NA 15 § 105-129.55 NC-478; NC-478I Computer Manufacturing (Article 3G) 1 141,984 July 1, 2010 NA 25 § 105-129.64 CD-425 Mill Rehabilitation (Article 3H): Income-Producing Property 25 1,221,436 January 1, 2014 NA 9 § 105-129.71 D-400TC or CD-425 Non-Income-Producing Property 34 397,997 January 1, 2014 5 9 § 105-129.72 D-400TC or CD-425 Creating Jobs (Article 3J) 177 2,182,538 January 1, 2013 4 5 § 105-129.87 NC-478; NC-478J Investing in Business Property (Article 3J) 252 11,352,905 January 1, 2013 4 5 § 105-129.88 NC-478; NC-478K Investing in Real Property (Article 3J) 5 724,921 January 1, 2013 7 15 § 105-129.89 NC-478; NC-478L Railroad Intermodal Facility (Article 3K) 0 0 January 1, 2038 NA 10 § 105-129.96 NC-478 NC State Ports Authority Charges 37 431,690 January 1, 2014 NA 5 § 105-130.41 & § 105-151.22 NC-478 Cigarette Exportation 1 6,000,000 January 1, 2018 NA 10 § 105-130.45 NC-478 Cigarette Exportation while Increasing Employment 1 6,000,000 January 1, 2018 NA 10 § 105-130.46 NC-478 Film Production 10 2,389,178 January 1, 2014 NA NA § 105-130.47 & § 105-151.29 NC-415 Economic Incentive Refunds (Sales & Use Tax) (§ 105-164.14A.): Passenger Air Carrier 1 4,757,023 January 1, 2011 NA NA § 105-164.14A.(a)(1) E-588B Major Recycling Facility 1 291,027 None NA NA § 105-164.14A.(a)(2) E-585S Business in Low-Tier Area 9 63,285 same as Article 3J NA NA § 105-164.14A.(a)(3) E-585S Motorsports Team or Sanctioning Body 5 38,111 January 1, 2011 NA NA § 105-164.14A.(a)(4) E-588A Professional Motorsports Team 11 287,205 January 1, 2014 NA NA § 105-164.14A.(a)(5) E-585S Analytical Services Business 1 120,803 January 1, 2013 NA NA § 105-164.14A.(a)(6) E-588D Railroad Intermodal Facility 0 0 January 1, 2038 NA NA § 105-164.14A.(a)(7) E-585S Certain Industrial Facilities Refunds (Sales & Use Tax) 2 682,309 January 1, 2013 NA NA § 105-164.14B. E-585S 2009 Sales & Use Refunds Supplement - Detail 6 309,572 Reports of Credits Generated Number of Taxpayers Credits Generated Article 3A Credits Generated by Taxpayer Creating Jobs 1 115,000 Creating Jobs in Development Zones Machinery and Equipment 4 159,831 Other Article 3A Credits Generated by Taxpayer 21
839,369 Article 3A Summary of Credits Generated Article 3J Credits Generated by Taxpayer Creating Jobs 73 15,217,750 Investing in Business Property 192 65,917,291 Investing in Real Property 2 263,766 NOTES Exceptions to Article 3A sunsets: (1) extension of sunset to Jan. 1, 2008 for taxpayers who submit a letter of commitment to create jobs or make new investments to the Department of Commerce.
The estimates of credits taken do not include the effect of G.S. 105-130.5(a)(10). This provision effectively increases the income tax liability of corporations by the amount of credit multiplied by the tax rate (6.9%). TAX INFORMATION