A BILL TO BE ENTITLED AN ACT TO PROVIDE THAT IF A CHILD REGISTERS TO VOTE AT AN ADDRESS OTHER THAN THAT OF A PARENT, THAT PARENT MAY NOT CLAIM A PERSONAL EXEMPTION ON ACCOUNT OF SUCH CHILD, AND TO INFORM NEW VOTERS OF THEIR CIVIC AND TAX DUTIES.
Amends GS 105-134.6(c) by adding subsection (16) expanding additions to taxable income to include any personal exemption allowed for a child if that child is registered to vote at an address other than that of the person claiming the exemption and the child does not cancel the child's voter registration within 30 days of receiving a letter of notification under GS 163-82.7(c1). This subdivision does not affect any legal duty of support that the parent may have with respect to the child.
Amends GS 163-82.7 by adding subsection (c1) requiring the county board of elections to include a letter of notification in addition to the notice sent to newly registered voters. The letter of notification will inform the voter that (i) if the voter is a dependent of the voter's parent or legal guardian, is 18 years of age or older, and the voter has registered at an address other than that of the parent or legal guardian, the parent or legal guardian will not be allowed to claim the voter as a dependent for state income tax purposes and (ii) if the voter owns a motor vehicle, that vehicle must be registered at the same address as the voter's address within 60 days and the vehicle must be subject to local property tax in that jurisdiction. The letter of notification must also provide a simple method for the newly registered voter to have his voter registration transferred to the correct county of residence. Additionally, the county board of elections must transmit a list of the newly registered voters and with the North Carolina driver's license number, if applicable, to the Division of Motor Vehicles (DMV) on a monthly basis. The DMV is required to audit its records to ensure compliance with motor vehicle registration and property tax records.
Amends GS 116-143.1(d) providing that evidence of voter registration in North Carolina is not sufficient evidence in and of itself for purposes of establishing eligibility for in-state tuition, but it may be provided as part of evidence related to legal residence.
Effective January 1, 2014.
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