AN ACT TO AUTHORIZE FLEXIBILITY IN WAIVING PENALTIES AND INTEREST FOR MOTOR VEHICLE TAXES FOR TAX YEARS PRIOR TO JULY 1, 2013.
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.
© 2021 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.