18 NCAC 06A .1601. PURPOSE

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The Securities Division of the Office of the Secretary of State of North Carolina is authorized by Article 4 of Chapter 105 of the North Carolina General Statutes to register certain qualified businesses as "Qualified Business Ventures" and "Qualified Grantee Businesses" as those terms are defined by G.S. 105‑163.010, so that investments in such qualified businesses are eligible for the income tax credit provided for by G.S. 105‑163.011.

History Note: Filed as a Temporary Rule Eff. January 1, 1988 For a Period of 180 Days to Expire on June 29, 1988;

Authority G.S. 105‑163.013;

Eff. March 1, 1988;

Amended Eff. March 1, 1996.

                    
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