WRIGHTSVILLE BEACH DEANNEX/WILMINGTON ANNEX (NEW).

View NCGA Bill Details2013-2014 Session
Senate Bill 523 (Local) Filed Thursday, March 28, 2013
AN ACT TO REMOVE DESCRIBED PARCELS FROM THE CORPORATE LIMITS OF THE TOWN OF WRIGHTSVILLE BEACH AND TO ANNEX THOSE PARCELS TO THE CORPORATE LIMITS OF THE CITY OF WILMINGTON.
Intro. by Rucho, Rabon, Rabin.

Status: Ch. SL 2014-45 (Senate Action) (Jun 30 2014)

SOG comments (2):

Short and long title change.

Senate committee substitute changes the short and long titles. The original titles are as follows:

RETURNS W/REFUNDS FILED LATE PENALTY.

A BILL TO BE ENTITLED AN ACT TO CLARIFY AND REDUCE THE PENALTIES FOR A TAXPAYER'S FAILURE TO FILE A RETURN FOR WHICH A REFUND IS DUE.

Long title change

House committee substitute to the 3d edition changed the long title. Previous long title was A BILL TO BE ENTITLED AN ACT TO CLARIFY AND AMEND THE PENALTIES FOR A TAXPAYER'S FAILURE TO FILE A RETURN.

Bill History:

S 523/S.L. 2014-45

Bill Summaries:

  • Summary date: Jul 1 2014 - More information

    AN ACT TO REMOVE DESCRIBED PARCELS FROM THE CORPORATE LIMITS OF THE TOWN OF WRIGHTSVILLE BEACH AND TO ANNEX THOSE PARCELS TO THE CORPORATE LIMITS OF THE CITY OF WILMINGTON. Enacted June 30, 2014. Effective June 30, 2014.

     

  • Summary date: Jun 23 2014 - More information

    House committee substitute makes the following changes to the 3rd edition.

    Deletes the previous bill content and replaces it with a provision to remove,effective June 30, 2014,described parcels of land containing 12.64 acres, more or less, from the corporate limits of the Town of Wrightsville Beach and to annex those parcels to the corporate limits of the City of Wilmington. Rewrites the long and short titles of this act to reflect the change in the bill content.


  • Summary date: Jul 23 2013 - More information

    House committee substitute to the 2nd edition makes the following changes.

    Amends GS 105-336 by removing the previous changes and amending the statute to instead provide that in case of failure to file a return when it is due, the penalty is (1) for individual income tax excluding income tax paid by a partnership or an S corporation, $100 if the net amount of the tax is greater or equal to zero. Defines the net amount of the tax or (2) for all other taxes and individual income taxes paid by a partnership or an S corporation, the penalty is equal to 5% of the amount of the tax if the the failure is for no more than one month, with an additional 5% for each additional month, not exceeding 25% in the aggregate (was, 25% in the aggregate or $5, whichever is greater). Adds a definition for amount of the tax.

    Deletes changes to GS 105-236 and the repeal of SL 2012-79, Section 2.18.

    Makes the act effective for penalties assessed on or after January 1, 2014 (was, October 1, 2013).


  • Summary date: May 14 2013 - More information

    Senate committee substitute makes the following changes to the 1st edition:

    Amends the bill long and short titles to conform to changes in the bill.

    Amends GS 105-236(a)(3) to provide that the penalty for failure to file a return for personal income tax is $100, and that the existing penalty for failure to file a return applies to all other taxes.

    Deletes proposed changes to GS 105-236(a)(3), and instead amends GS 105-236(a)(4) to delete the five dollar minimum penalty for failure to pay a tax when due, leaving the penalty amount as 10% of the tax.

    Modifies the effective date of the act consistent with the changes in the bill.


  • Summary date: Mar 28 2013 - More information

    Amends GS 105-236(a)(3) regarding penalties for failure to file a state tax return to define amount of taxfor purposes of this subdivision. Provides that if there is a refund due on the same date that the return is dueand that refund is not paid, then a penalty is assessed equal to 5% of the amount of the tax, providing that the failure to pay is for no more than one month. If the failure to pay continues beyond one month, there is a penalty of an additional 5% for each additional month or fraction of a month during which the failure to pay continues; however, the penalty may not total more than 10% or $5, whichever is greater. Effective for taxable years beginning on or after January 1, 2013.

    Further amends GS 105-236(a)(3), effective January 1, 2014, to cap the penalty at 10% and 25% in the aggregate, removing possibility of the $5 limit.

    Makes an additional conforming change,repealing Section 2.18 of SL 2012-79, which amended GS 105-236 effective January 1, 2014.


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