Bill Summary for H 912 (2015-2016)

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Bill: TAXATION OF TRIBAL LAND AND TOBACCO PRODUCTS (NEW).

Summary date: 

Oct 6 2015
S.L. 2015-262

Bill Information:

View NCGA Bill Details2015-2016 Session
House Bill 912 (Public) Filed Thursday, April 16, 2015
AN ACT TO EXEMPT REAL AND PERSONAL PROPERTY LOCATED ON TRIBAL LANDS FROM PROPERTY TAX REGARDLESS OF OWNERSHIP AND TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ENTER INTO AN AGREEMENT WITH THE EASTERN BAND OF CHEROKEE INDIANS REGARDING THE TAXATION OF TOBACCO PRODUCTS, AND TO AMEND THE REQUIREMENTS FOR DISTILLERY PERMIT HOLDERS TO SELL SPIRITUOUS LIQUOR DISTILLED ON PREMISES TO VISITORS OF THE DISTILLERY.
Intro. by West, Hager, Saine, W. Brawley.

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Bill summary

AN ACT TO EXEMPT REAL AND PERSONAL PROPERTY LOCATED ON TRIBAL LANDS FROM PROPERTY TAX REGARDLESS OF OWNERSHIP AND TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ENTER INTO AN AGREEMENT WITH THE EASTERN BAND OF CHEROKEE INDIANS REGARDING THE TAXATION OF TOBACCO PRODUCTS, AND TO AMEND THE REQUIREMENTS FOR DISTILLERY PERMIT HOLDERS TO SELL SPIRITUOUS LIQUOR DISTILLED ON PREMISES TO VISITORS OF THE DISTILLERY. Enacted September 30, 2015. Effective September 30, 2015, except as otherwise provided.