ECONOMIC DEVELOPMENT & FINANCE CHANGES (NEW).

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View NCGA Bill Details2011-2012 Session
House Bill 142 (Public) Filed Thursday, February 17, 2011
TO MAKE A TECHNICAL CORRECTION TO THE INDUSTRIAL FACILITIES SALES TAX REFUND.
Intro. by T. Moore, Hager, Hastings.
Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (Jun 5 2012)

Bill History:

H 142

Bill Summaries:

  • Bill H 142 (2011-2012)
    Summary date: May 31 2012 - View Summary

    House amendments make the following changes to 2nd edition.
    Amendment #1 amends proposed subsection (a1) to GS 57C-1-22 (which prohibits the Secretary of State from charging unemployed persons a filing fee for articles of organization) to clarify that the exemption applies to individuals not incarcerated and legally residing in the United States at the time of filing. Limits an individual to one fee waiver and authorizes the Secretary to rely on the individual’s affidavit. Changes the penalty for perjury to a Class F felony in GS 14-209 (was, a class 2 misdemeanor under GS 66-167).
    Amendment #2 extends the expiration for the provision holding local governments harmless for repealed reimbursements in GS 105-521 from 2012 to 2014. Makes a conforming change to the Secretary of Revenue’s reporting requirement and to the bill title.

    Business and Commerce, Tax
  • Bill H 142 (2011-2012)
    Summary date: May 30 2012 - View Summary

    House committee substitute makes the following changes to 1st edition.
    Deletes all provisions of the previous edition and replaces them with AN ACT TO PROMOTE ECONOMIC DEVELOPMENT AND TO PROVIDE FISCAL RELIEF TO CITIZENS OF THE STATE BY (1) TEMPORARILY CAPPING THE GAS TAX, (2) DELAYING THE IMPOSITION OF TOLLS ON FERRY ROUTES, (3) EXEMPTING CERTAIN MOTIONS FROM CIVIL MOTIONS FILING FEE, (4) WAIVING THE FILING FEE OTHERWISE DUE FROM UNEMPLOYED INDIVIDUALS ORGANIZING LIMITED LIABILITY COMPANIES, (5) CLARIFYING AND EXTENDING THE APPROPRIATE FILING PERIOD FOR AN ECONOMIC INCENTIVE, (6) EXPANDING THE USE OF INDUSTRIAL DEVELOPMENT FUNDS FOR CERTAIN PROJECTS, AND (7) MAKING A TECHNICAL CORRECTION TO THE PORT ENHANCEMENT ZONE.
    Caps the motor fuel tax rate at 37 1/2¢ a gallon for July 1, 2012, through June 30, 2013.
    Prohibits the Department of Transportation, Ferry Division, from collecting increased tolls required by the Appropriations Act of 2011 in 2012-13.
    Amends GS 7A-305(f) (regarding costs in civil actions) to also exempt motions to withdraw as counsel of record, and motions to withdraw condemnor’s deposit in condemnation proceedings from the $20 filing fee imposed on certain motions filed with the clerk. Makes corresponding changes to GS 7A-306(g) (costs in special proceedings) and GS 7A-307(a)(4) (costs in administration of estates). Applies to motions filed on or after August 1, 2012.
    Adds new subsection (a1) to GS 57C-1-22 to prohibit the Secretary of State from collecting a fee for filing articles of organization from organizers who are unemployed at the time of filing. Applies to articles of organization filed on or after August 1, 2012.
    Allows interstate passenger air carriers, as described, a refund on sales tax paid on fuel in excess of $1.25 million from January 1, 2011, through June 30, 2011, provided the request is made before July 1, 2012; makes this provision effective on January 1, 2011, and applicable to purchases made on or after that date. Clarifies the refund applicable to certain interstate passenger air carriers for 2010.
    Amends GS 143B-437.01(a)(1) to provide that sewer infrastructure will be eligible for funds from the Industrial Development Fund if located on the building site, or if directly related to the eligible industrial activity even if located in another county.
    Amends GS 143B-437.013(a) to clarify that a port enhancement zone must be comprised of part or all of one or more contiguous census tracts, census block groups, or both, among other requirements. Effective in tax years beginning on or after January 1, 2013.

    Business and Commerce, Tax
  • Bill H 142 (2011-2012)
    Summary date: Feb 17 2011 - View Summary

    Amends GS 105-164.14B(a) (pertaining to certain industrial facilities refunds) to add definitions for owner, paper-from-pulp manufacturing, and turbine manufacturing. Amends GS 105-164.14B(b)(1) to add paper-from-pulp manufacturing and turbine manufacturing to the list of businesses applicable to industrial facilities allowed a sales and use tax refund. Makes technical changes. Effective July 1, 2010, and applies to sales made on or after that date.

    Business and Commerce, Tax
    GS 105
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