In general, William S. Lee Credits are repealed for business activities that occur on or after January 1, 2007, and Article 3J Credits take effect for taxable years beginning on or after January 1, 2007.
If you need information regarding past State Development Zones and geographical location of companies or have general accounting inquiries, please utlilize the contact list provided below.
SDZ Contact List
For more information on available tax credits, please click here.
For additional information, contact:
Will Best, AGZ & UPZ Programs
4313 Mail Service Center
Raleigh, NC 27699-4313
(919) 733-2850
FAX (919) 733-5262
wbest@nccommerce.com