House committee substitute makes the following changes to 1st edition.
Deletes Section 8 of the 1st edition.
Section 1 (was Section 16 in the 1st edition) amends GS 105-37.1(a)(1) in SL 2010-31, excluding amenities from general admissions receipts, to apply the exclusion retroactively.
Section 2a (new section) amends GS 105-113.4, governing the cigarette excise tax payment statute, to separately define affiliate as a person who directly or indirectly controls, is controlled by, or is under common control with another person (this definition previously included within the definition of integrated wholesale dealer); and to define affiliated manufacturer as a manufacturer licensed under GS 105-113.12 who is an affiliate of a manufacturer licensed under the same statute.
Section 2b (new section) amends GS 105-113.10, governing tax on tobacco products, to exempt a manufacturer from payment of cigarette tax on cigarettes that are manufactured by an affiliated manufacturer and temporarily stored at and shipped from its facilities.
Section 2c (new section) requires a distributor seeking a refund of cigarette taxes paid on cigarettes that have become stale or otherwise unsalable to return the cigarettes to the manufacturer or affiliated manufacturer to validate quantities and disposal of the cigarettes.
Section 3 is identical to Section 1 of the 1st edition.
Section 4 is identical to Section 2 of the 1st edition.
Section 5 (was Section 3 of the 1st edition) repeals both GS 105-130.4(t2) and GS 105-122(c1(3) (both provisions are obsolete).
Section 6 (new section) amends GS 105-41(a)(8) and (a)(9) to make conforming change to the real estate licensing law to repeal obsolete reference to real estate salesman (all licensees now referred to as real estate broker).
Section 7 (new section) amends GS 105-113.82(a) to delete obsolete definition of net amount that references a repealed statute.
Section 8 (new section) amends GS 105-125(b) to redefine the base for calculating franchise tax base from the basis to capital stock, surplus, and undivided profits base.
Section 9 (new section) amends GS 105-127(f) to specify statutory reference to Part 1 of Article 14 of GS Chapter 55.
Section 10 (new section) amends GS 105-228.8(e) deleting reference to obsolete taxes collected on contracts of insurance applicable to fire and lightning coverage.
Section 11 (new section) amends Section 4 of SL 2011-5 to clarify that changes in that act apply to estates of decedents dying on or after January 1, 2011.
Section 12 (new section) makes changes to provisions in Section 31A.1 of House Bill 200, amending personal taxes that become effective if H200 becomes law, including reenacting GS 105-134.1(19) that is repealed in Section 31A.1.(d) of H200.
Section 13 (new section) amends GS 105-134.6(d)(8) to delete references to net operating losses absorbed on the taxpayer’s federal returns for tax years 2003, 2004, 2005, and 2006.
Section 14 (new section) is reserved.
Section 15 (new section) amends GS 105-164.3 and GS 105-164.14A governing sales tax refunds available to motor sports teams for aviation fuel and tangible personal property that is part of a racing vehicle, and applies changes retroactively.
Section 16 (new section) amends GS 105-164.4(a)(3) to clarify exemption from sales tax for accommodations at schools or camps where the attendee pays to enroll at the school or camp.
Section 17 (new section) identical to Section 4 in 1st edition
Section 18 (was Section 5 of the 1st edition) amends various subsections of GS 105-164.13 to make technical changes to the names of state agencies and public assistance programs listed in the statute; clarifies that prosthetic devises exempt from sales tax are ones for human use; and that exempt installation changes must be separately stated on the invoice at the time of sale.
Section 19 is identical to Section 6 of the 1st edition.
Section 20 modifies Section 7 of the 1st edition to clarify that the changes to GS 105-164.14A apply retroactively to purchases made on or after January 1, 2011.
Section 21 is identical to Section 19 of the 1st edition.
Section 22 modifies Section 9 of 1st edition to clarify that taxpayer liability is calculated at applicable state and local tax rates.
Section 23 is identical to Section 18 of the 1st edition.
Section 24 (new section) clarifies the effective date of SL 2010-91 to make certain changes in that act effective retroactively to sales made on or after October 1, 2007.
Section 25 (new section) makes technical clarifying changes to GS 105-164.6(c) and 105-187.52.
Section 26 (new section) clarifies that taxes for which a refund is allowed are not considered to be an overpayment of tax and does not accrue interest.
Section 27 (new section) amends GS 105-164.15A(a)(1) to clarify that the effective date of a tax change for taxable services that are billed on a monthly basis applies to the first billing period that starts on or after the effective date of the change.
Section 28 (new section) amends GS 105-164.28 to make technical change of the term certificate of resale to the term certificate of exemption.
Section 29 (new section) repeals obsolete GS 105-164.41.
Section 30 is identical to Section 10 of the 1st edition.
Section 31 is identical to Section 11 of the 1st edition.
Section 32 is identical to Section 12 of the 1st edition.
Section 33 is identical to Section 13 of the 1st edition.
Section 34 is identical to Section 21 of the 1st edition.
Section 35 (new section) repeals GS 105-256(a)(7).
Section 36 is identical to Section 16 of the 1st edition.
Section 37 (new section) amends GS 105-228.90(a) to ensure that the definition of person for purposes of the Debt Setoff Collection Act of GS Chapter 105A and for tax purposes under GS Chapter 105 are the same.
Sections 38 and 39 (new sections) are reserved.
Section 40 (new section) amends GS 105-330.4 by adding a new subsection (d) to clarify that property tax payments on registered motor vehicles are deemed to be received as of the postmark date or, if there is no postmark, when the payment is received in the office of the tax collector.
Section 41 is identical to Section 20 of the 1st edition.
Section 42 (new section) clarifies the effective dates of changes in collection of motor vehicle property tax enacted in previous sessions.
Sections 43 and 44 (new sections) are reserved.
Section 45 is identical to Section 14 of the 1st edition.
Section 46 is identical to Section 17 of the 1st edition.
Section 47 (new section) amends GS 58-70-35(a) and GS 143-143.10(a) to require fees paid under those statutes be credited to the Insurance Regulatory Fund established under GS 58-6-25.
Sections 48 and 49 (new sections) are reserved.
Section 50 (new section) makes the act effective when it becomes law unless otherwise specified.

House amendment makes the following changes to 3rd edition. Amends Section 1.10(b), modifying the use for which funds collected from the surcharge on attorney membership fees may be used to specify the judicial voter guide provided for under GS 163-278.69, and making the use of the surcharge funds for this purpose applicable to funds collected on or after July 1, 2011 (was August 1, 2011).

Senate committee substitute makes the following changes to 2nd edition.
Amends GS 7B-807(a) to allow a record of specific stipulated adjudicatory facts to be made either (1) in a written document signed by each party and stipulating to those facts or (2) by reading the facts into the record, followed by an oral statement of agreement made by each party stipulating to those facts.

House committee substitute makes the following changes to 2nd edition. Retains the amendments to GS 106-168.5 (clarifying duties of Commissioner upon receipt of application; inspection committee); GS 106-168.8 (requiring proof of liability insurance of $1 million); and new GS 14-79.2 (setting out penalties for larceny of waste kitchen grease). Deletes all other provisions of previous edition. Makes clarifying changes.

Senate committee substitute makes the following changes to 2nd edition.
Amends subsection (g1) of GS 130A-343, adding the provision that the wastewater trench system must provide a field installed system storage volume equal to or greater than the field installed system storage volume of the accepted waste water trench system as a requirement. Deletes performance characteristics requirements relating to a wastewater trench system containing synthetic aggregate and relating to national certifications.

Senate committee substitute reported in on 6/8/11 makes the following changes to 2nd edition. Deletes all provisions of the previous edition and replaces them with AN ACT TO SPECIFY THE SECRETARY OF REVENUES’ AUTHORITY TO ADJUST THE NET INCOME OF A CORPORATION OR TO REQUIRE A CORPORATION TO FILE A COMBINED RETURN. Repeals GS 105-130.6, concerning the taxation of net income of a corporation that is a parent, subsidy, or is affiliated with another corporation. Enacts new GS 105-130.5A to provide the Secretary of Revenue (Secretary) the authority to adjust net income or require a combined return of corporations under specified circumstances. Provides procedure for the Secretary to acquire information from a corporation when he or she has reason to believe that any corporation has failed to accurately report state income properly attributed to its business. Provides that upon review of such information, if the Secretary finds a corporation is failing to accurately report its state income properly attributed to its business, the Secretary may adjust the corporation’s net income, or if such adjustments are inadequate, require the corporation to file a return that reflects the net income on a combined basis of all members of its affiliated group that are conducting a unitary business. Details authority of the Secretary, procedure, requirements, definitions, and rights of the taxpayer, for the combined return and adjustment of income. Enacts new GS 105-264(d) to allow the Secretary to charge a fee, not less than $100 and not more than $5,000, for providing specific written advice at the request of the taxpayer. Makes conforming changes. Extends the date by which the Department of Revenue (Department) must issue a final determination under GS 105-241.14 for any request for review pending as of the effective date of the act under GS 105-130.6 to June 30, 2012. Effective when the act becomes law and applies to assessments and requests for refunds which have not become final by the issuance of a final decision of the Department in a contested case commenced at the Office of Administrative Hearings pursuant to GS 105-241.15 as of the effective date. Does not apply to taxes and penalties that are the subject of pending litigation in the General Court of Justice as of the effective date and is not to be construed to affect the interpretation of any statute that is the subject of pending litigation in the General Court of Justice or an appeal from a final decision by the Court of General Justice, or to affect any other aspect of such pending litigation.

Senate committee substitute makes the following changes to 2nd edition. Amends GS 58-71-82 to add additional language clarifying that nothing in the Article is to be construed to prohibit a person from simultaneously holding a professional bondsman's license and a runner's license.
Amends GS 15A-544.5(d)(1) to provide, in addition to a defendant or any surety, that the following parties may make a written motion under the statute: (1) a professional bondman or a runner acting on behalf of a professional bondsman and (2) a bail agent acting on behalf of an insurance company. Makes similar changes to GS 15A-544.8(c)(1). These provisions are effective December 1, 2011.
Amends GS 15A-544.5(d)(4) to clarify that if a proper written objection to a motion that forfeiture be set aside has not been filed within 20 days of service of the forfeiture motion, the clerk must enter an order setting aside forfeiture, regardless of the basis for relief asserted in the motion, the evidence attached, or the absence of either.
Adds whereas clauses to the act. Makes other clarifying changes.

House committee substitute makes the following changes to 1st edition.
Amends subdivision (9) of GS 42-42(a) to clarify that prior to leasing the premises, the landlord may obtain an inspection from a licensee under GS 106-65.24(15). Provides that the written inspection report serves as evidence of the landlord’s compliance with the inspection requirements of this subdivision. Declares that subdivision (9) and proposed GS 42-43.1 contain the sole and exclusive duties of a landlord relating to an infestation of bedbugs. Prohibits any other subsection of GS 42-42 from being construed to impose any duties or obligations on a landlord relating to an infestation of bedbugs.
Adds definitions for the following terms as used in proposed GS 42-43.1: (1) licensee has the same meaning as in GS 106-65.24(15), any person qualified for and holding a license for any phase of structural pest control and (2) neighboring units means immediately adjoining rental units that share a common wall or floor or ceiling with the premises.
Makes conforming changes, replacing the term licensed pest control company with licensee. Amends proposed GS 42-43.1 to confer responsibility on the landlord for contracting with a licensee to exterminate bedbugs if the landlord did not get an inspection from a licensee under GS 42-42(a)(9) and the tenant took initial possession of the premises less than 60 days (was, less than 30 days) before the landlord provided written notice of the inspection to the tenant. Also provides that if the landlord obtained an inspection from a licensee or at least 60 days (was, at least 30 days) have passed since the tenant took initial possession of the premises, it is the tenant’s responsibility to have the bedbugs on the premises exterminated.
Asserts that GS 42-42(a)(9), GS 42-43(a)(8), and proposed GS 42-43.1 comprise the sole and exclusive duties and responsibilities of North Carolina’s landlords and tenants relating to a bedbug infestation. Prohibits cities and municipalities from enacting or enforcing any law or ordinance that creates any additional duty or remedy for landlords or tenants relating to an infestation of bedbugs, except as provided in the specified statutes.
Makes organizational changes.
Effective October 1, 2011 (was, effective when it becomes law).

House amendment makes the following changes to 2nd edition. Deletes provision transferring $17.5 million from the General Fund to the Escheat Fund as payment on the outstanding loan to the Global Transpark Authority (Authority), and instead appropriates to Statewide Reserves $17.5 million for the Escheat Fund. Directs the Office of State Budget and Management to remit to the Escheat Fund $17.5 million as payment of the outstanding loan to the Authority. Deletes provision reducing the appropriation for the UNC Need-Based Financial Aid Program by $17.5 million. Adds a section providing that, if House Bill 200 (Appropriations Act of 2011) becomes law, then Section 2.1 of HB 200 is rewritten to decrease the appropriation to Related Educational Programs and add a $17.5 million appropriation to the Escheat Fund. Makes conforming changes.

House committee substitute makes the following changes to 1st edition. Rewrites the 1st edition in its entirety to direct the Revenue Laws Study Committee to study the issue of allowing individuals to make elections on their income tax return to donate all or part of their tax refund to the State of North Carolina and various specified agencies. Authorizes report to the General Assembly. Makes conforming changes to the title.