AMEND WATER SUPPLY/WATER QUALITY LAWS (NEW).

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View NCGA Bill Details2011-2012 Session
Senate Bill 382 (Public) Filed Monday, March 21, 2011
TO REQUIRE WITHHOLDING OF INCOME TAXES FROM SALES OF REAL PROPERTY AND ASSOCIATED TANGIBLE PERSONAL PROPERTY BY NONRESIDENTS.
Intro. by Apodaca.

Status: Re-ref Com On Rules, Calendar, and Operations of the House (House Action) (Jul 3 2012)

Bill History:

S 382

Bill Summaries:

  • Summary date: Jul 2 2012 - View Summary

    Conference report recommends the following changes to 4th edition to reconcile matters in controversy.
    Amends proposed GS 160A-329 to require a city to provide municipal services to any property upon request of the property owner, if the owner submitted a petition for voluntary annexation and the city’s governing board did not vote on that petition within 18 months of submission, even if the owner later withdrew the petition (previously prohibited a city from denying water and sewer services to an owner in an urban growth area). Sets out requirements for owners receiving municipal services, and lists services that the city is not required to provide. Specifies that the proposed statute applies to any petition for voluntary annexation filed on or before the date the act becomes law, and expires on December 31, 2012.


  • Summary date: Jun 26 2012 - View Summary

    House amendment makes the following change to 3rd edition.
    Changes the date related to delayed stormwater management implementation to August 10, 2014 (was, August 10, 2013).


  • Summary date: Jun 25 2012 - View Summary

    House committee substitute makes the following changes to 2nd edition.
    Deletes all the provisions in the previous edition and replaces them with AN ACT TO PROVIDE WATER AND SEWER SERVICE IN A DESIGNATED URBAN GROWTH AREA AND TO DELAY THE IMPLEMENTATION DEADLINE FOR LOCAL STORMWATER MANAGEMENT PROGRAMS UNDER THE JORDAN LAKE NEW DEVELOPMENT RULE.
    Enacts new GS 160A-329, prohibiting a city from denying water and sewer service to a property owner in an urban growth area for reasons not applied to property owners within the city’s corporate limits. Permits the city to charge the property owner up to twice the rate for services and the cost of necessary infrastructure improvements.
    Sets out directives regarding a specified rule for Jordan Lake new development, including delaying the implementation of a local stormwater management program until the later of August 10, 2013, within three months of the date when the Rules Review Commission approves a local program, or when the Division of Water Quality first renews a NPDES stormwater permit.


  • Summary date: May 19 2011 - View Summary

    Senate committee substitute makes the following changes to 1st edition. Changes the effective date to January 1, 2012 (was, taxable years beginning on or after January 1, 2011) and provides that the act applies to sales made on or after the effective date. Makes a technical correction.


  • Summary date: Mar 21 2011 - View Summary

    Amends GS 105-163.1 to add a definition for buyer to Article 4A (Withholding; Estimated Income Tax for Individuals) of GS Chapter 105 as a person who pays compensation to a nonresident individual or nonresident entity for the purchase of real property and associated personal property in North Carolina. Makes conforming changes.
    Enacts new GS 105-163.3A to require that buyers who purchase real estate and associated tangible personal property from a nonresident (1) individual or (2) entity withhold from the compensation paid to the nonresident seller the amount of state income taxes that is payable by the nonresident seller on the compensation received from the sale. Provides formulas for determining the amount of taxes to withhold, including guidelines regarding installment sales. Delineates types of sales and transfers of real property and any associated tangible personal property that are exempt from the withholding requirement.
    Requires the buyer to file a return with the Secretary of Revenue and pay the withheld taxes to the Secretary on or before the 15th day of the month following the month in which the sale takes place. Specifies information to be included on the return and requires the buyer to provide the nonresident seller with a written statement of the information contained in the return. Provides that a buyer may refund to the seller amounts that were improperly withheld and specifies criteria to determine when an amount is improperly withheld by the buyer. Provides that a buyer may rely on a seller’s affidavit that states that withholding is not required under this statute because the seller is not a nonresident individual or entity. Provides that the affidavit must be made under penalty of perjury.
    Effective for taxable years beginning on or after January 1, 2011.