17 NCAC 05B .1303. TREATMENT OF CONSTRUCTION IN PROGRESS

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Construction in progress is excluded from the tangible properties base in G.S. 105-122 only if such property is not owned by the corporation filing the return.

History Note: Authority G.S. 105‑122; 105‑262;

Eff. February 1, 1976;

Amended Eff. January 1, 1994.

                    
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