William S. Lee Act Credit Reports
The Department of Revenue is required to publish a report on William S. Lee Act credits each year under G.S. 105-129.6(b). As required, the report includes information on all NC-478 returns processed during the 12-month period ending December 31, on which Article 3A credits were claimed.
The data included in these reports is now published in the Department's Economic Incentive Reports for more recent years.