Enacts GS 105-164.16A to require annual reporting to the Department of Revenue from two categories of taxpayers: (a) an insurer licensed to issue a motor vehicle liability policy if it paid for servicing or repair in the state on behalf of an insured, and (b) a franchisor making a wholesale or retail sale to a franchisee. Defines key terms, including franchise, franchisee, and franchisor. Specifies the elements that must be included in the annual report. Effective January 1, 2011.