Senate committee substitute makes the following changes to the 1st edition.

Amends the act's short and long titles. 

Deletes whereas clauses found in the previous edition.

Makes organizational changes, dividing the bill into three parts and adding part titles.

Makes technical and clarifying changes throughout newly enacted GS 78A-17.1 and makes organizational changes to the provisions concerning rule adoption. 

Enacts new GS 105-264.2, concerning written determinations made by the Department of Revenue (DOR) which are applicable only to an individual taxpayer as applied to a specific set of existing facts. These written determinations have no precedential value except to the taxpayer to whom it was issued. This new statute requires the text of these written determinations to be published on the DOR website within 90 days of the date it was issued to the taxpayer. Sets out information that must be redacted prior to publishing the determination to the website, including personal identifying information of the taxpayer and trade secrets or other privileged or confidential commercial information. Provides that the Secretary has no liability for the failure to make redactions except in specified circumstances, such as failing to make the redactions in intentional and willful disregard of these provisions. Sets out and defines terms for use in this statute: alternative apportionment ruling, background file document, private letter ruling, redetermination private letter ruling, and written determination. 

Amends GS 105-264(d) to provide that the Secretary of DOR can charge a fee for providing written determinations (previously, language stated fee was allowed for providing specific written advice). Makes conforming changes and clarifies that "written determination" has the same meaning as found in GS 105-264.2.

Amends GS 105-259(b)(27) to allow the disclosure of tax information in order to provide a publication or written determination (without this authorization the publication of written determinations would be prohibited). 

Requires the DOR to publish on its website all written determinations issued on or after January 1, 2010, and before the enactment of this act, within 120 days of the enactment of this act. Provides that the redaction requirements provided in GS 105-264.2 also apply to the publication of these written determinations. Appropriates $10,000 from the General Fund to the Department of Revenue for the 2016-17 fiscal year to provide for the implementation of this requirement.