PUBLISHED

N.C.G.S. § 143B-135.273

Administration of the Conservation Tax Credit program.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

All duties and responsibilities related to stewardship and oversight of properties and interests for which tax credits were granted under the Conservation Tax Credit program for tax years beginning before January 1, 2014, and previously given to the Department of Environmental Quality or its predecessors are transferred to the Department of Natural and Cultural Resources. The Department of Natural and Cultural Resources shall exercise the duties and responsibilities transferred by this section through the Natural Heritage Program. (2020-78, s. 8.3(b).)