Bill Summary for S 174 (2023-2024)

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Summary date: 

Mar 9 2023

Bill Information:

View NCGA Bill Details2023-2024 Session
Senate Bill 174 (Public) Filed Tuesday, February 28, 2023
AN ACT TO MAKE VARIOUS TECHNICAL, CLARIFYING, AND ADMINISTRATIVE CHANGES TO THE REVENUE LAWS.
Intro. by P. Newton, Perry, Rabon.

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Bill summary

Senate amendment to the 2nd edition makes the following changes.

Part V.

Further amends GS 105-242(c) relating to the enforcement period of a certificate of tax liability to provide that the enforcement period can be tolled (was, is tolled) during the taxpayer's absence from the State plus one year after the taxpayer returns.