Contains whereas clauses.

Amends GS 105-357(b)’s penalty for presenting a check or electronic funds transfer to pay taxes that is returned or not completed due to insufficient funds or nonexistence of an account of the drawer or transferor as follows (was, the greater of $25.00 or 10% of the amount of the check or electronic invoice, subject to a maximum of $1,000): (1) for the first two violations where a penalty is imposed within the past five years, the penalty is $25.00 plus 1% of the amount of the check or electronic invoice; (2) for any other violation, $50.00 plus 2% of the amount of the check or electronic invoice. The penalty is subject to a maximum of $1,000 for either (1) or (2). Removes provision that the penalty does not apply if the tax collector finds that the drawer or transferor had sufficient funds in an account at a financial institution in NC when the check or transfer was presented for payment and inadvertently failed to draw the check or initiate a transfer on the account that had sufficient funds. Applies to payments of taxes made on or after this act's effective date, effective when it becomes law.

Appropriates $15,000 for 2026-27 from the General Fund to the Department of Revenue to be used by the Department for educational materials and assistance to the public and county tax collectors with respect to this change in the penalty law.