Bill Summary for S 523 (2013-2014)
Printer-friendly: Click to view
Summary date:
May 14 2013
S.L. 2014-45
Bill Information:
| View NCGA Bill Details | 2013-2014 Session |
AN ACT TO REMOVE DESCRIBED PARCELS FROM THE CORPORATE LIMITS OF THE TOWN OF WRIGHTSVILLE BEACH AND TO ANNEX THOSE PARCELS TO THE CORPORATE LIMITS OF THE CITY OF WILMINGTON.Intro. by Rucho, Rabon, Rabin.
| View: All Summaries for Bill | Tracking: |
Bill summary
Senate committee substitute makes the following changes to the 1st edition:
Amends the bill long and short titles to conform to changes in the bill.
Amends GS 105-236(a)(3) to provide that the penalty for failure to file a return for personal income tax is $100, and that the existing penalty for failure to file a return applies to all other taxes.
Deletes proposed changes to GS 105-236(a)(3), and instead amends GS 105-236(a)(4) to delete the five dollar minimum penalty for failure to pay a tax when due, leaving the penalty amount as 10% of the tax.
Modifies the effective date of the act consistent with the changes in the bill.