AN ACT TO AUTHORIZE FLEXIBILITY IN WAIVING PENALTIES AND INTEREST FOR MOTOR VEHICLE TAXES FOR TAX YEARS PRIOR TO JULY 1, 2013. Enacted August 11, 2015. Effective August 11, 2015.
MOTOR VEHICLE TAX: WAIVE PENALTIES/INTEREST.
Printer-friendly: Click to view
| View NCGA Bill Details(link is external) | 2015-2016 Session |
AN ACT TO AUTHORIZE FLEXIBILITY IN WAIVING PENALTIES AND INTEREST FOR MOTOR VEHICLE TAXES FOR TAX YEARS PRIOR TO JULY 1, 2013.Intro. by D. Davis, Pate.
Status: Ch. SL 2015-204 (Senate Action) (Aug 11 2015)
Bill History:
-
Thu, 12 Mar 2015 Senate: Filed(link is external)
-
Mon, 16 Mar 2015 Senate: Passed 1st Reading(link is external)
-
Mon, 23 Mar 2015 Senate: Withdrawn From Com(link is external)
-
Wed, 15 Apr 2015 Senate: Reptd Fav(link is external)
-
Wed, 15 Apr 2015 Senate: Re-ref Com On Finance(link is external)
-
Tue, 28 Apr 2015 Senate: Reptd Fav(link is external)
-
Wed, 29 Apr 2015 Senate: Passed 2nd Reading(link is external)
-
Wed, 29 Apr 2015 Senate: Passed 3rd Reading(link is external)
-
Thu, 30 Apr 2015 Senate: Regular Message Sent To House(link is external)
-
Thu, 30 Apr 2015 House: Regular Message Received From Senate(link is external)
-
Thu, 30 Apr 2015 House: Passed 1st Reading(link is external)
-
Thu, 16 Jul 2015 House: Withdrawn From Com(link is external)
-
Thu, 16 Jul 2015 House: Re-ref Com On Finance(link is external)
-
Thu, 30 Jul 2015 House: Reptd Fav(link is external)
-
Thu, 30 Jul 2015 House: Cal Pursuant Rule 36(b)(link is external)
-
Thu, 30 Jul 2015 House: Placed On Cal For 08/03/2015(link is external)
-
Mon, 3 Aug 2015 House: Amend Adopted A1(link is external)
-
Mon, 3 Aug 2015 House: Passed 2nd Reading(link is external)
-
Mon, 3 Aug 2015 House: Passed 3rd Reading(link is external)
-
Tue, 4 Aug 2015 House: Regular Message Sent To Senate(link is external)
-
Tue, 4 Aug 2015 Senate: Placed On Cal For 08/05/2015(link is external)
-
Wed, 5 Aug 2015 Senate: Concurred In H Amend S273v1(link is external)
-
Wed, 5 Aug 2015 Senate: Ordered Enrolled(link is external)
-
Thu, 6 Aug 2015 Ratified(link is external)
-
Fri, 7 Aug 2015 Pres. To Gov. 08/07/2015(link is external)
-
Tue, 11 Aug 2015 Signed by Gov. 8/11/2015(link is external)
-
Tue, 11 Aug 2015 Ch. SL 2015-204(link is external)
S 273/S.L. 2015-204
Bill Summaries:
-
Bill S 273 (2015-2016)Summary date: Aug 12 2015 - View Summary
-
Bill S 273 (2015-2016)Summary date: Aug 3 2015 - View Summary
House amendment makes the following changes to the 1st edition.
Amends proposed GS 105-330.4(e) to provide that, notwithstanding GS 105-380 (provisions concerning the release, refund, or compromise of taxes), county governing boards can adopt a resolution to create a uniform policy for the reduction or waiver of any interest or penalties for delinquent motor vehicle taxes for registered classified motor vehicles, for tax years prior to July 1, 2013 (previously, provided that the provisions are applicable notwithstanding any other provision of law and did not require a uniform policy, or mention a resolution, but gave the board complete discretion in granting a reduction or waiver upon making a record of the reasons).
-
Bill S 273 (2015-2016)Summary date: Mar 12 2015 - View Summary
Enacts new GS 105-330.4(e) to provide that governing boards of a county can reduce or waive any interest or penalties for delinquent motor vehicle taxes for registered classified motor vehicles, for tax years prior to July 1, 2013. Requires a record of reasons for making the reduction or waiver.
View: All Summaries for Bill