AN ACT TO EXEMPT REAL AND PERSONAL PROPERTY LOCATED ON TRIBAL LANDS FROM PROPERTY TAX REGARDLESS OF OWNERSHIP AND TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ENTER INTO AN AGREEMENT WITH THE EASTERN BAND OF CHEROKEE INDIANS REGARDING THE TAXATION OF TOBACCO PRODUCTS, AND TO AMEND THE REQUIREMENTS FOR DISTILLERY PERMIT HOLDERS TO SELL SPIRITUOUS LIQUOR DISTILLED ON PREMISES TO VISITORS OF THE DISTILLERY. Enacted September 30, 2015. Effective September 30, 2015, except as otherwise provided.
Summary date: Oct 6 2015 - More information
Summary date: Sep 22 2015 - More information
Senate amendment makes the following changes to the 3rd edition.
Adds new section GS 1E-2 stating that a county is not compelled to provide services on lands held in trust by the United States for the Eastern Band of Cherokee Indians unless there is an agreement between the Eastern Band and the county. The agreement must be approved by the Tribal Council of the Eastern Band and signed by the Principal Chief as well as the chair of the Board of County Commissioners.
Summary date: Sep 21 2015 - More information
Senate committee substitute makes the following changes to the 2nd edition.
Deletes proposed GS 105-113.4E, but adds an uncodified provision that is substantively identical to the portion of the statute that allowed the Department of Revenue to enter into an agreement with the Eastern Band of Cherokee Indians in regards to the excise tax on tobacco products administered under GS Chapter 105, Article 2A.
Amends GS 18B-1105 to allow a holder of a distillery permit to sell liquor distilled at the distillery in closed containers to visitors who tour the distillery for consumption off the premises, no matter the number of gallons manufactured per year (was, limited to when the distillery manufactures less than 100,000 proof gallons per year).
Amends GS 18B-804 by adding that when a distillery permit holder sells liquor distilled at the distillery, the retail price is the uniform state price set in the statute; however, exempts the permit holder from being required to remit the seven components of the price set forth in specified subdivisions of GS 18B-804(b), including the freight and bailment charges of the state warehouse, a bottle charge, and the bailment surcharge.
Amends the act's long title.
Summary date: Jul 16 2015 - More information
House committee substitute makes the following changes to the 2nd edition.
Deletes all of the provisions of the previous edition and replaces it with the following.
Amends GS 105-275 (Property classified and excluded from the tax base) to provide that any real or personal property located on lands held in trust for the Eastern Band of the Cherokee Indians is excluded from property tax regardless of ownership. Effective for taxes imposed for taxable years beginning on or after July 1, 2016.
Enacts new GS 105-113.4E (Agreement with the Eastern Band of Cherokee Indians), which provides that the Department of Revenue can enter into an agreement with the Tribe concerning excise tax on tobacco products. Requires the agreement to be approved by the Tribal Council and signed by the Chief of the Tribe and the Secretary of Revenue. Provides that the agreement can be for a definite or indefinite amount of time. Defines terms for the section, including chief, council, and tribe.
Amends the short and long titles.
Summary date: Apr 17 2015 - More information
As title indicates.
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