Bill Summary for H 797 (2021-2022)
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| View NCGA Bill Details | 2021 |
AN ACT TO EXTEND THE MARCH 1 TAX FILING DEADLINE FOR FARMERS AND FISHERMEN IN ORDER TO ALLOW THEM TO QUALIFY FOR THE EXCEPTION THAT PERMITS THEM TO AVOID MAKING ESTIMATED TAX PAYMENTS THROUGHOUT THE TAXABLE YEAR WITHOUT THE IMPOSITION OF INTEREST.Intro. by Stevens, D. Hall, Willis.
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Bill summary
Senate committee substitute makes the following changes to the 2nd edition.
Deletes the proposed changes to GS 105-228.37, concerning a taxpayer's request for a refund of an overpayment of an excise tax paid on a conveyance of real property and the required hearing on the refund request by the board of county commissioners. Instead, amends the statute by adding a new subsection to authorize boards of county commissioners to, by resolution, delegate to a hearing officer, who is required to be the county finance officer, the authority to conduct a hearing and determine whether to grant a request for a refund of a tax paid under Article 8E. Requires all hearings to be conducted by the hearing officer until the board revokes the delegated authority by resolution. Makes conforming changes throughout to reflect the authority and duties of a hearing officer pursuant to the statute, if so authorized. Changes the act's titles.