Senate committee substitute makes the following changes to the 3rd edition.
Amends GS 105-236(a)(9) and GS 105-258(a), making technical changes.
Amends GS 105-263(b), concerning extensions for filing returns or reports, deleting any language regarding requesting an extension for the filing of reports with the Secretary of Revenue.
Amends GS 105-134.6(d), concerning modifications to adjusted gross income; GS 105-151(a), concerning tax credits for taxes paid outside North Carolina; and GS 105-160.2, concerning the imposition of taxes, updating statutory references to include references to GS 105-134.6A.
Amends GS 105-160.1, concerning tax definitions, providing that taxable income is meant to be used as defined in sections 641 through 692 of the Code (was, section 63 of the Code).
Recodifies the first sentence of GS 105-134.7(a)(3) as GS 105-134.6(c)(20) [previously, was recodified as GS 105-134.6(c)(17)].
Recodifies GS 105-134.7(a)(6) as GS 105-134.6(c)(21) [previously, was recodified as GS 105-134.6(c)(18)].
Recodifies GS 105-134.7(a)(7) as GS 105-134.6(d)(11) [previously, recodified GS 134.7(a)(7) as GS 105-134.6(d)(9)].
Recodifies GS 105-134.7(b) as GS 105-134.6(d)(12) [previously, recodified GS 134.7(b) as GS 105-134.6(d)(10)].
Amends GS 105-151.18(b), concerning credit for the disabled, providing that the amount of credit is determined by calculating the difference between the adjusted gross income and the correlating income amount in the included table (previously, utilized taxable income and not adjusted gross income in calculating the credit). Makes conforming changes.
Amends GS 105-164.6(c), making technical changes.
Amends GS 105-164.14(b) to add that sales and use tax liability indirectly incurred by a nonprofit through reimbursement to an authorized person (was, employee) of the entity for the purchase of tangible personal property and services other than electricity, telecommunication service, and ancillary services for use in carrying on the work of the nonprofit is considered a direct purchase by the entity.
Amends GS 105-164.27A, concerning direct payment of taxes, providing that a person who purchases direct mail under a direct pay permit must file a return and pay the tax due monthly or quarterly to the Secretary.
Amends GS 105-164.42L(c), concerning liability relief for erroneous information, changing one of the conditions required to be satisfied in order to qualify for liability relief providing the retailer's failure to collect tax at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate or the effective date applicable under GS 105-164.15A (previously, only included if the failure does not extend beyond 30 days after the date of enactment).
Provides that the repeal of GS 105-256(a)(9) is effective when the act becomes law and applies to cases filed on or after January 1, 2012.
Amends GS 105-164.3, definitions for the sales and use tax article, adding a new definition, other direct mail, meaning any direct mail that is not advertising and promotional mail regardless of whether advertising and promotional direct mail is included in the same mailing. Makes technical changes.
Amends the provisions of GS 105-164.4B(d) regarding direct mail, to provide that the provisions of GS 105-164.4B(d) do not apply to direct mail that is sourced in accordance with GS 105-164.4E. Also amends the statute to remove the provisions stating that direct mail is sourced to the location where the direct mail is delivered pursuant to a direct pay permit, when the purchaser provides the seller with information to show the jurisdictions to which the direct mail is to be delivered, and to the location from which the direct mail was shipped if it is advertising and promotional direct mail.
Enacts new section GS 105-164.4E, Direct mail, providing sourcing principles that apply to advertising and promotional direct mail, including the above deleted sourcing principles. Includes sourcing principles that apply to other direct mail as well as provisions detailing what the seller is relieved of in the absence of bad faith, including all obligations to collect, pay, or remit any tax on certain direct mail transactions.
Deletes Section 24 of the previous edition, which included the following proposed changes and amended provisions: SL 2011-296, concerning registers of deeds; SL 2012-79, deleting a sunset provision included in the lead-in language of Section 2.16 of the Session Law; the repeal of GS 161-11.4, fees for floodplain mapping; the repeal of GS 161-11.6, fees for archival of records; GS 143-215.56A, concerning the Floodplain Mapping Fund; and the effective date clause.
Amends proposed section GS 105-130.5B, concerning tax adjustments when North Carolina decouples from federal depreciation and expensing, deleting a subsection concerning the transfer of assets, which allowed a taxpayer that transfers an asset, where the basis of the asset transferred carries over from the transferor to the transferee for federal income tax purposes, to fully deduct the amount of accelerated depreciation added in a prior year. Further amends the proposed section by adding new subsections concerning a bonus asset basis, requiring the transferee of an asset transfer to add any remaining deductions to the basis of the transferred asset and depreciate the adjusted basis over any remaining life of the asset, and prior transactions, providing that for any transaction meeting specified requirements prior to January 1, 2013, the transferor and transferee can make certain elections regarding the tax adjustment allowed. Makes clarifying changes.
Amends GS 105-134.6, modifications to AGI, making technical changes.
Amends proposed section GS 105-134.6A, concerning tax adjustments when North Carolina decouples from federal accelerated depreciation and expensing, deleting a subsection concerning the transfer of assets, which allowed a taxpayer that transfers an asset, where the basis of the asset transferred carries over from the transferor to the transferee for federal income tax purposes, to fully deduct the amount of accelerated depreciation added in a prior year. Further amends the proposed section by adding new subsections concerning a bonus asset basis, requiring the transferee of an asset transfer to add any remaining deductions to the basis of the transferred asset and depreciate the adjusted basis over any remaining life of the asset, and prior transactions, providing that for any transaction meeting specified requirements prior to January 1, 2013, the transferor and transferee can make certain elections regarding the tax adjustment allowed. Also adds subsections regarding the tax basis, providing that for certain transactions AGI must be increased or decreased to account for any difference in the amount of depreciation, amortization, or gains or losses applicable to specified property; and definitions, which defines the terms transferor and owner in a transferor for use in this section. Changes the effective date of the proposed changes of the section to being effective for taxable years beginning on or after January 1, 2013 (was, January 1, 2012).
Adds an effective date for the proposed changes to GS 105-134.6(d)(23) and to GS 105-151.26, Credit for charitable contributions by nonitemizers, providing that the changes are effective for taxable years beginning on or after January 1, 2013.
Amends GS 105-159, Federal corrections, making clarifying changes.
Amends GS 105-164.28(e), concerning certificates of exemption, making a clarifying change.
Amends GS 105-164.28A(b), concerning other exemption certificates, providing that this section does not apply to a direct pay permit or a certificate of exemption (previously, provided that it did not apply to direct pay permits or certificates of resale). Makes conforming changes.
Amends GS 105-241.7(b), concerning refunds of tax overpayment, providing that a taxpayer can request a refund of overpayment of taxes based on a contingent event as defined in GS 105-241.6(b)(5) only after the event is finalized and an accurate and definite request for the refund can be determined (previously, did not provide language regarding refunds based on contingent events).
Amends GS 105-134.5, NC taxable income defined, updating statutory references to include GS 105-134.6A.
Amends GS 105-242.2(b), providing that each responsible person in a business entity is personally and individually liable for the principal amount of taxes that are owed by the business entity and listed in this subsection. Makes clarifying and conforming changes. Changes effective when the act becomes law and applies to assessments proposed on or after that date.
Amends GS 20-79.4(b) to add a special registration plate for the North Carolina Paddle Festival (Festival). Provides that the plate may bear a phrase and logo representing the festival. Amends GS 20-79.7 to establish a special plate fee of $30. Distributes $10 of the fee amount to the Special Registration Plate Account and $20 to the Collegiate and Cultural Attraction Plate Account (CCAPA). Amends GS 20-81.12 to direct the Division of Motor Vehicles to make a quarterly transfer of the money in the CCAPA earned from the sale of these plates to the Friends of the Hammocks and Bear Island Inc. Provides that the development of the plate is contingent on receiving at least 300 plate applications. Authorizes the Revisor of Statutes to ensure that all of the special registration plates listed in GS 20-81.12(b2) are listed in alphabetical order and numbered accordingly.
Provides that if House Bill 998 (HB 998), Tax Simplification and Reduction Act, 2013 Regular Session, becomes law, then GS 105-153.6, regarding adjustments when the state decouples from federal accelerated depreciation and expensing as enacted by HB 998 is amended as follows. Amends subsection (d) to provide that the adjustments made in this section do not result in a difference in basis of the affected assets for state and federal income tax purposes, except as modified in new subsection (e) of GS 105-153.6. Adds four new subsections to this section: (1) Subsection (e), bonus asset basis, regarding an actual or deemed transfer of an asset occurring on or after January 1, 2013, where the tax basis of the asset carries over from the transferor to the transferee for federal income tax purposes; (2) Subsection (f), prior transactions, providing that in any transaction meeting the requirements of subsection (e) of this section prior to January 1, 2013, the transferor and transferee can make an election to make the basis adjustment allowed in that subsection on the transferee's 2013 tax return subject to specified occurrences; (3) Subsection (g), tax basis, providing that for transactions described in subsections (e) or (f) of this section, adjusted gross income must be increased or decreased to account for any difference in the amount of depreciation, amortization, or gains or losses applicable to property due to the use of a different basis or rate for state income tax purposes than used for federal income tax purposes before the effective date of this section; and (4) Subsection (h), definitions, which defines the terms transferor and owner in a transferor for purposes of this section. Effective January 1, 2014, and applies to taxable years that begin on or after that date.
Provides that if HB 998 becomes law, GS 105-134.6A, 113A-256(g) (tax credit certification), and 160A-211(a) (city's authority to levy privilege license taxes), are repealed. If HB 998 becomes law, makes technical corrections to GS 105-153.3(9) and (12) as enacted by HB 998, defining limited liability company to reference a domestic or foreign limited liability company organized under GS Chapter 57D (was, 57C) and North Carolina taxable income as defined in GS 105-153.4. Provides that if HB 998 becomes law, GS 160A-211(a), regarding a city's authority to levy privilege license taxes, is amended to add GS 105-37.1, Amusements-Live entertainment and ticket resales, to the businesses, formerly taxed by the state under specified sections of Article 2 of GS Chapter 105, on which a city has the authority to levy privilege license taxes. Effective January 1, 2014, and applies to taxable years that begin on or after that date.
Amends GS 105-330.4, as amended, effective July 1, 2013, to prohibit issuing the registration for a classified motor vehicle unless (1) a temporary registration for the vehicle is issued under GS 20-79.1A or (2) the taxes for the motor vehicle's tax year that starts after the issuance of the registration are paid upon registration. Prohibits renewing the registration for a classified motor vehicle unless the taxes for the motor vehicle's tax year that begins after the registration expires are paid upon registration. Amends subsection (b) to provide that interest on unpaid taxes and registration fees for registered classified motor vehicles does not accrue for the first month following the due date. Amends subsection (c) to provide that the enforcement remedies in this Subchapter apply to unpaid taxes on a registered classified motor vehicle for which the tax year begins prior to October 1, 2013 (was, provided that the unenforcement remedies did not apply to unpaid taxes on a registered classified motor vehicle for which the tax year begins on or after October 1, 2013).
The Daily Bulletin: 2013-07-17
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The Daily Bulletin: 2013-07-17
Senate amendment to the 3rd edition makes the following changes. Makes Section 4 of the act (changes to statutes concerning exemption from garnishment, attachment, and execution) effective September 1, 2013 (was, July 1, 2013).
Senate amendment makes the following changes to the 7th edition.
Amends Section 11 of this act to clarify that this section amends GS 122C-115(a), as amended by Section 4(a) of SL 2013-85. Makes Section 11 of this act effective January 1, 2014 (was, effective when theact becomes law).
Senate committee substitute makes the following changes to the 3rd edition.
Amends 93E-1-6, now titled Qualifications for registration, licensure, and certification; applications; application fees; examinations, providing for the licensure as a licensed real estate appraiser, requiring written application to the Board on the forms prescribed by the Board, which sets forth the applicant's qualifications for licensure. Provides that applicants desiring to be licensed real estate appraisers must satisfy four requirements, (1) hold an associate's degree or higher from an accredited college, community college, or university, (2) demonstrate to the Board that the applicant possesses the knowledge and competence necessary to perform appraisals of real property by having satisfactorily completed a course of instruction of at least 150 hours of classroom instruction, with specified subjects, completed on or after January 1, 2008, (3) present evidence of at least 2,500 hours, or the minimum required by the federal government if greater, of experience in real estate appraising within the immediately preceding eight-year period preceding the date of the application and over at least a two calendar year period, and (4) satisfy any additional criteria as may be imposed by the Board.
Provides that applicants that desire to become certified residential real estate appraisers must hold a bachelor's degree from an accredited college or university (previously, required a qualified associate's degree or provided for certain equivalencies to the requirement of a bachelor's degree).
Provides that applicants that desire to become certified general real estate appraisers must hold a bachelor's degree or higher from an accredited college or university (previously, provided for certain equivalencies to the requirement of a bachelor's degree).
Deletes proposed changes to sections GS 93E-1-9, concerning nonresident registration and certification, GS 93E-1-11(a), concerning specified duties of the Executive Director of the Board, and GS 93E-2-6, concerning fees and renewals.
Amends GS 114-19.30, making conforming changes, providing for criminal history record checks of applicants for appraiser licensure.
Deletes proposed section 93E-2-12, Appraisal Management Company Recovery Fund.
Authorizes the Legislative Research Commission to study issues relating to the NC Appraisal Board, limited to the advisability of establishing a recovery fund to provide restitution to appraisers. Sets out six items the Commission can study, including the need for the fund and whether a surety bond is adequate and conducting a cost benefit analysis of the recovery fund. Effective when the act becomes law.
The Senate committee substitute to the 3rd edition changes the effective date of the act from July 1, 2013, to October 1, 2013.
Intro. by Szoka, Hanes, Dockham, Samuelson. | GS 24 |
House amendment #3 makes the following changes to the 2nd edition.
Amends GS 64-25, definitions for Article 2, Verification of Work Authorization, providing that the term "employee" does not include an individual whose term of employment is less than nine months in a calendar year (was, employment is affected by the seasonality of the industry, or less than 10 months a year).
Senate committee substitute to the 4th edition makes the following changes.
Amends a whereas clause.
Amends GS 143-64.31 to add to the information that public entities contracting with a construction-manager-at-risk, design builder, or private developer under a public-private partnership must report to include a detailed explanation of why the particular delivery method was used in lieu of separate prime bidding, single prime bidding, or dual bidding, and the anticipated benefits to the public entity from using the delivery method. Adds that a public body letting a contract pursuant to construction-management-at-risk contracts, design-build contracts, design-build bridging contracts, or public-private partnership construction contracts must submit the required report no later than 12 months from the date that the public body takes beneficial occupancy of the project.
Amends new GS 143-128.1A to add to the criteria that a governmental entity must establish for determining the circumstances under which the design build method is appropriate the criteria used by the governmental entity, including a comparison of the costs and benefits of using the design-build delivery method for a project instead of separate prime bidding, single prime bidding, or construction-management-at-risk contracts.
Amends GS 143-128.1B to define first tier subcontractor as one who contracts directly with the design builder, (was, design builder or general contractor). Defines design builder as an appropriately licensed person, corporation, or entity that, under a single contract, offers to provide or provides design services and general contracting services where services within the scope of the practice of professional engineering or architecture are performed respectively by a licensed engineer or licensed architect and where services within the scope of the practice of general contracting are performed by a licensed general contractor. Adds to the criteria that a governmental entity must establish for determining the circumstances under which engaging a design criteria design professional is appropriate for a project to include a comparison of the costs and benefits of using the design build delivery method for a project instead of separate prime bidding, single prime bidding, or construction-management-at-risk contracts.
Amends GS 115C-521 to allow a local board of education to use prototype designs from the clearinghouse in GS 115C-521(e) that is a previously approved and constructed project by the School Planning Division of the State Board of Education and other appropriate review agencies. Allows contracting with the architect of record to changes and upgrades necessary for regulatory approval.
Establishes a Purchase and Contract Study Committee to study the issue of pre-qualification on public non-transportation construction work for local and state government projects. Establishes four issues to be studied. Requires a report to the General Assembly on or before the convening of the 2014 Session of the 2013 General Assembly.
Changes the effective date of the act from October 1, 2013, to 30 days after the act becomes law. Clarifies that the act does not supersede any prior enacted local act of the General Assembly enacted on or before July 1, 2013.
Senate amendment makes the following changes to the 3rd edition.
Amends GS 75A-3 todirect the chair of the Wildlife Resources Commission (Commission) to designate three members from the Commission to serve asthe Boating Safety Committee (was, the Vessel Committee) of the Commission. Amends GS 75A-6.1(c), makingit a Class 3 misdemeanor to violate any rule governing navigational lighting adopted by the Commission (was, made the violation of the navigational rules specified in subsection (a) of this section a Class 3 misdemeanorand punishable by a fine not to exceed $100).
Amends GS 75A-10,which provides that a person who operates any vessel while underway on the waters of this state and is under the influence of an impairing substance, or has consumed sufficient alcohol to have an alcohol concentration of 0.08 at any relevant time after the boating, is guilty of a Class 2 misdemeanor,a violation punishable by a fine of not less than $250.
Amends GS 75A-13.1(d) to provide that a person who violates a provision of this section, which governs skin and scuba divers, is responsible for an infraction as provided in GS 14-3.1 (was, is guilty of a Class 3 misdemeanor and subject to a fine not to exceed $25).
Amends GS 75A-13.3(b1) to provide that a person who lawfully owns or has control of apersonal watercraft and knowingly allows a person under the age of 16 to operate the personal watercraft in violation of the provisions of subsection (b) of this section isresponsible for an infraction as provided in GS 14-3.1 (was, made a person under the age of 16 who operates a personal watercraft in violation of the provisions of subsection (b) of this section guilty of an infraction).
Amends GS 75A-13.3(c3) to make a vessel livery that fails to provide basic safety instruction prior to allowing the operation of a leased personal watercraft responsible for an infraction as provided in GS 14-3.1 (was, made it a Class 3 misdemeanor for a vessel livery to fail to provide basic safety instruction on the operation of a leased personal watercraft).
Amends GS 75A-16.2to provide that a person has complied with the requirements of boating safety education if the person provides proof thathe or she wasborn on or before January 1, 1988 (was, provides proof thathe or she isat least 26 years of age). Provides that any person who violates a provision of this section or a rule adopted pursuant to this section is responsible foran infraction, as provided in GS 14-3.1, and will pay a fine of $50 (was, the court will assess court costs for each violation but will not assess a penalty).
Amends GS 75A-18 (Penalties), making clarifying and technical changes. Provides that any person who violates a rule adopted by the Commissionunder this chapteris guilty of an infraction, as provided in GS 14-3.1, and will pay a fine of $50. No court costs will be assessed.
Amends GS 113-294(Specific violations), providing that any person who unlawfully sells, possesses for sale, or buys any wildlife is guilty of a Class 2 misdemeanor, punishable by a fine not less than $250. Provides that any person who unlawfully sells, possesses for sale, or buys anydeer or wildturkeyis guilty of a Class 2 misdemeanor, punishable by a fine not less than $500 (was, not less than $250). Provides that any person who unlawfully takes, possesses, or transports any elk is guilty of a Class 1 misdemeanor, punishable by a fine of not less than $2,500, in addition to such other punishment prescribed for the offense. Provides that any personwho unlawfully takes, possesses, or transports any deer is guilty of a Class 3 misdemeanor, punishable by a fine not less than $250 (was, $100). Provides that any personwho unlawfully takes, possesses, or transports any deer from land that has been posted, in accordance with the provisions of GS 14-159.7, without written permission of the landowner, lessee, or the agent of the landowner or lessee is guilty of a Class 2 misdemeanor, punishable by a fine of not less than $500. Provides that any person who unlawfully takes deer between a half hour after sunset and a half hour before sunrise with the aid of an artificial light is guilty of a Class 2 misdemeanor, punishable by a fine of not less than $500 (was, $250). Provides that any person who unlawfully takes any migratory game bird with a rifle, or commits various other unlawful actions concerning game birds, is guilty of a Class 2 misdemeanor, punishable by a fine of not less than $250 (was, $100). Provides fines for unlawful acts regarding the placement of processed food products as bearbait in certain areas of the state as well as for any person who violates provisions of GS 113-291.12regarding removal of feral swine from a trap, both resulting in Class 2 misdemeanors and punishable by a fine not to exceed $250.
Makes conforming changes to the title of this act.
Sections 2 through 11 of this act, including the above provisions, become effective December 1, 2013, and apply to offenses committed on or after that date.
The Daily Bulletin: 2013-07-17
House amendment makes the following changes to the 4th edition.
Amends the long title.
Amends GS 160A by enacting a new GS 160A-203, Cities enforce ordinances in public trust areas, providing that a city may, by ordinance, define, prohibit, regulate, or abate acts, omissions, or conditions upon the state's ocean beaches and can also prevent or abate any unreasonable restriction of the public's right to use the state's ocean beaches. Also allows a city to regulate, restrict, or prohibit the placement, maintenance, location, or use of equipment, personal property, or debris on ocean beaches. This authority extends to the state's ocean beaches within or adjacent to the city's jurisdictional boundaries. Provides that a city may enforce an ordinance adopted pursuant to this section by any remedy provided for in GS 160A-175.
Provides that this new section should not be construed to limit the authority of the state or a state agency or affect applicable common law or other authority to regulate the state's ocean beaches in the specified ways or prevent the right of the people of North Carolina to enjoy the free use and enjoyment of the state's ocean beaches.
Amends GS 113-131, making conforming changes and including a reference to GS 160A-203, providing that cities do have authority to adopt and enforce ordinances, notwithstanding GS 113-131.
House amendment #1 makes the following changes to the 6th edition.
Changes the effective date for Section 6 to December 1, 2013 (was, September 1, 2013).
Amendment #2 makes the following changes.
Amends the short and long titles of the act.
Deletes proposed changes to the following provisions: GS 89C-19, concerning public works; GS 133-40(a), regarding the definition of public entity; and GS 143-215.1(j)(3), concerning the control of sources of water pollution. Makes conforming changes.
House amendment makes the following changes to the 3rd edition.
Amends SL 2013-50 by adding a new section that provides that for Section 1, a public water system will not include any system that is operated simultaneously with a sewer system by the same public body in conjunction with the provision of other utility services for its customers.
Amends the act by including a severability clause.
Intro. by Rabon. | GS 143 |
House committee substitute to the 2nd edition makes the following changes.
Amends proposed GS 143B-437.020 by adding and defining the terms agriculture and economic development incentive programs. Amends the definition of eligible project to mean a discrete and specific economic development project that would expand agricultural production or processing capabilities that requires new or expanded natural gas or propane gas service, deleting the requirement that the project be located in a rural area. Amends the definition of project carrying costs to make clarifying changes.
Provides that economic development incentive programs may use funds for agricultural projects for the specified purposes (was, state, regional, and local economic development funds may, at the fund manager's discretion, be used for the specified purposes).
Adds that economic development incentive programs may use funds for agricultural projects to allow the owner of an eligible project to pay for cost-effective alternatives that would reduce infrastructure costs or increase energy efficiency by adding supplemental uses of propane gas to increase annual volume throughput, reduce energy consumption, reduce energy costs, or enhance the feasibility of the project or the provision of propane gas service.
Clarifies that total incentive funds for all eligible projects must not cumulatively exceed $5 million per biennium. Requires managers of economic development incentive programs to promptly report payments to the Department of Commerce, which must promptly notify economic development incentive program managers when the funding limitation has been reached for the biennium.
Makes conforming changes, including replacing the term "funds" with "incentive funds."
Changes the act's titles.
Intro. by Jackson. | GS 143B |
Senate committee substitute makes the following changes to the 1st edition.
Amends the short and long titles.
Deletes all of the provisions of the previous edition.
Directs North Carolina to convey to the Gates County Board of Commissioners all its right, title, and interest in the property used for the former Gates County Correctional Facility, for the consideration of $1. Provides that the conveyance is subject to a reversionary interest held by the state and that it will be conveyed to the Gates County Board of Commissioners for as long as it is utilized for county government purposes. Provides that the property is conveyed "as is," "where is," without warranty, and that all costs associated with the conveyance will be borne by Gates County.
Establishes that the conveyance is exempt from the provisions of GS Chapter 146, Article 7 (Dispositions) but must comply with the provisions of GS Chapter 146, Article 16 (Form of Conveyance), provided that the provisions of GS 146-74 (Approval of Conveyances) do not apply.
Intro. by Barefoot, Rabin, Cook. | Gates, UNCODIFIED |
Senate committee substitute to the 1st edition makes the following changes.
Amends GS 105-241.11 to require a taxpayer's request for review of a proposed denial of a refund or a proposed assessment to include a detailed explanation setting out the specific grounds of the request. Provides that inability to pay an assessment is not a sufficient basis for requesting review. Requests are automatically denied if the taxpayer fails to comply with these requirements. Provides that when there is an automatic denial, the Department of Revenue (Department) does not have to schedule a conference with the taxpayer and must send the taxpayer notice that the denial is final and not subject to further review. Requires the notice, in the case of an automatic denial of a request for review of a proposed assessment, to include a statement that the assessment is collectible under GS 105-241.22.
Amends GS 105-241.13(a)(3) to allow the Department to make multiple requests for information from a taxpayer concerning a request for a departmental review of a proposed denial of a refund or a proposed assessment. Requires all requests to be made 60 days before the final determination must be issued.
Amends GS 105-241.14 to add that the Secretary and taxpayer may mutually agree to reduce the nine-month period for a final determination on a proposed denial of a refund or proposed assessment. Amends the circumstances that negate the consequences of inaction by the Department as follows: (1) amends a proposed circumstance to also include that the Department made a written request for additional information and the taxpayer has not responded in a complete manner as determined by the Secretary; (2) provide in a proposed circumstance that if the time limit set for the review will expire within 60 days of receipt of the requested information from the taxpayer, the Department must review the information and either grant the refund, remove the proposed assessment, or issue a final determination within 90 days of receipt of the requested information; and (3) add a circumstance where the Department received a request for review based on a proposed denial of refund, and the denied refund is based on a specified contingent event that has not been finalized.
Changes the effective date of the act to January 1, 2014 (was, when the act becomes law).
Intro. by Clodfelter, Tucker. | GS 105 |
House committee substitute to the 3rd edition makes the following changes.
Deletes all of Section 4 of the act, which repealed GS 143-64.17L and GS 143-64.17M; amended GS 143-64.17F, GS 143-64.17H, GS 142-63, and GS 142-64, and allowed NC State University to continue to self-perform the specified projects.
Adds a new Section 4 to the act as follows. Amends GS 143-64.17L(e) to allow the Board of Governors to allow UNC Charlotte, in addition to NC State University, to implement an energy conservation measure without entering into a guaranteed savings contract. Amends GS 142-63 by deleting the provision that allowed a state governmental unit that has solicited a guaranteed energy conservation measure or the State Treasurer to execute and deliver a financing contract to finance the costs of the energy conservation measure, with a $5 million cap on the aggregate outstanding amount payable to the state under financing contracts entered into under the Article.
House amendment makes the following changes to the 3rd edition.
Amends the long title.
Adds a new section GS 14-363.3, confinement of animals in motor vehicles, providing that animal control officers and animal cruelty investigators, as well as law enforcement officers, firefighters, and rescue squad workers, can enter motor vehicles by any reasonable means after making a reasonable effort to locate the owner or other responsible person if probable cause exists to believe that an animal is confined in a motor vehicle under conditions that are likely to cause suffering, injury, or death to the confined animal due to heat, cold, lack of ventilation, or other endangering conditions.
The Daily Bulletin: 2013-07-17
Senate committee substitute makes the following changes to the 3rd edition.
Deletes all provisions of the 3rd edition and replaces it with the following.
Repeals SL 2011-112 (Duplin elections).
Amends Section 1 of SL 1987-966 to reduce the membership of the Duplin County Board of Commissioners and Board of Education from six to five members, elected in partisan elections, effective the first Monday in December of 2014. Amends Section 5 and Section 6 of SL 1987-966, specifying from which district commissioners and members are to be elected, and the terms of their office, in 2014, 2016, 2018, and 2020. Amends Section 8 of SL 1987-966 to delete the description of the districts and delineating the five new districts. Specifies that GS 153A-22 (redefining electoral district boundaries) applies to the Duplin County Board of Commissioners and GS 115C-37(i) (requiring local board of education to revise electoral district boundaries from time to time) applies to the Duplin County Board of Education.
Changes the act's titles.
Intro. by Dixon. | Duplin |
The Daily Bulletin: 2013-07-17
Actions on Bills: 2013-07-17
H 14: REV LAWS TECHNICAL, CLARIFYING, & ADMIN. CHG.
H 15: VARIOUS EMERGENCY MANAGEMENT CHANGES.
H 63: SUPPORT RIGHT TO BEAR ARMS.
H 110: PUBLIC CONTRACTS/PROJECT LABOR.
H 192: ALLOW ROW USAGE IN CENTRAL BUSINESS DISTRICTS.
H 194: ALLOW PAVE CERTIFICATION/VETERINARY LICENSE.
H 232: STATE HEALTH PLAN/STATUTORY CHANGES.-AB
H 250: CHARTER SCHOOL ENROLLMENT & CHARTER REVISIONS (NEW).
H 269: CHILDREN W/DISABILITIES SCHOLARSHIP GRANTS.
H 321: AMEND LOCAL SOLID WASTE PLANNING.
H 359: RETIREMENT ADMINISTRATIVE CHANGES ACT OF 2013.
H 392: WARRANT STATUS/DRUG SCREEN PUBLIC ASSIST (NEW).
H 399: AMEND LAWS PERTAINING TO DHHS.-AB
H 467: BREAST DENSITY NOTIFICATION & AWARENESS.
H 476: REWRITE UNDERGROUND DAMAGE PREVENTION ACT.
H 510: FOSTER CARE CHILDREN'S BILL OF RIGHTS.
H 565: AMEND REAL ESTATE APPRAISERS' LAWS/FEES.
H 614: NC AGRICULTURE AND FORESTRY ACT.
H 616: TRANSITIONAL MORTGAGE LOAN ORIGINATOR.
H 618: AMEND FIREARM RESTORATION LAW.
H 636: CREEK NAME CHANGE.
H 646: AIRPORTS EXEMPT FROM LOCAL TREE ORDINANCES.
H 692: AMEND PREDATORY LENDING LAW.
H 700: OMNIBUS STATE IT GOVERNANCE CHANGES.
H 701: IT PURCHASING/CONVENIENCE CONTRACTS.
H 767: CORPORAL PRUITT RAINEY BRASS TO CLASS ACT.
H 786: RECLAIM NC ACT.
H 796: EXEMPT CERTAIN COLUMBARIUMS/CEMETERY ACT.
H 802: LANDLORD/TENANT/SHORTEN EVICTION TIME.
H 831: ED. SERVICES FOR CHILDREN IN PRTFS.
H 834: MODERN STATE HUMAN RESOURCES MANAGEMENT/RTR (NEW).
H 857: PUBLIC CONTRACTS/CONSTRUCTION METHODS/DB/P3.
H 936: WILDLIFE POACHER REWARD FUND.
H 998: TAX SIMPLIFICATION AND REDUCTION ACT (NEW)
H 1020: HONOR TONEY CLAYTON SUMMEY.
H 1021: HONOR ALL-AMERICA CITIES.
S 43: STUDY SAVINGS FOR ADMINISTRATION OF CLAIMS.
S 73: LOCAL WORKFORCE DEV./DISLOCATED WORKERS.
S 103: AMEND ASSESSMENTS FOR INFRASTRUCTURE NEEDS (NEW).
S 140: FINANCIAL EXPLOITATION OF OLDER ADULTS.
S 151: COASTAL POLICY REFORM ACT OF 2013.
S 159: REQUIRE CERTAIN GENERAL REAPPRAISALS.
S 223: SEVERANCE & RELOCATION FOR AREA DIRECTORS.
S 305: DMV COMMISSION CONTRACT CHANGES.
S 321: INMATE COSTS/CT.APPT./NOTARIES.
S 337: NC CHARTER SCHOOL ADVISORY BOARD (NEW).
S 341: AMEND INTERBASIN TRANSFER LAW.
S 372: OMNIBUS COUNTY LEGISLATION.
S 379: EXP. OF NATURAL GAS & PROPANE FOR AGRICULTURE (NEW).
S 381: STATE TO CONVEY GATES CORRECTIONAL FACILITY (NEW).
S 386: BOARD OF AGRICULTURE SWINE APPT (NEW).
S 406: REPEAL LAWS DENIED SECTION 5 PRECLEARANCE.
S 444: UNC/CHEROKEE LANGUAGE.
S 454: REGISTRATION OF PETROLEUM DEVICE TECHNICIANS.-AB
S 455: INCREASED PENALTY/SEED LAW VIOLATIONS.-AB
S 480: UNC CAPITAL IMPROVEMENT PROJECTS.
S 485: UNC/REPORT/E-COMMERCE/IMPROVEMENTS (NEW).
S 488: AMEND NURSING HOME ADMINISTRATOR ACT/FEES.
S 501: CLARIFY ATV DEF/EST. GEN. GOV. OVERSIGHT COMM (NEW).
S 505: CLARIFY AGRICULTURAL ZONING.
S 538: RESULT FROM DOR INACTION ON REVIEW REQUESTS.
S 547: ENERGY SAVINGS CONTRACTING AMENDMENTS.
S 553: LME/MCO ENROLLEE GRIEVANCES & APPEALS.
S 571: AUTHORIZE VARIOUS SPECIAL PLATES.
S 581: ESTABLISH HISTORICAL BOILERS LICENSING ACT
S 626: RECODIFY ANIMAL SHELTER LAW.
S 638: NC FARM ACT OF 2013.
Actions on Bills: 2013-07-17
H 186: TOWNS ENFORCE NOISE ORDINANCES/LAKE NORMAN (NEW).
H 191: GRIFTON/DEANNEXATION.
H 493: ROBBINSVILLE/GRAHAM OCCUPANCY TAX (NEW).
H 512: CENTRAL CAROLINA COM. COLL. TRUSTEE ELECTIONS (NEW).
H 523: PITT CO. BD. OF EDUCATION.
H 530: BUNCOMBE MPO MEMBERSHIP.
H 537: EDENTON-CHOWAN SCH. BD. TERMS.
H 538: APEX LAND USE CHANGES.
H 870: DUPLIN COUNTY BOARDS OF COMMS. AND EDUC. (NEW).
S 81: CHARLOTTE DOUGLAS INTERNATIONAL AIRPORT (NEW).
S 229: OCEAN ISLE BEACH/SEA TURTLE SANCTUARY.
S 288: WAKE COMM VACANCY & ABERDEEN ZONING (NEW).
S 315: MUNICIPAL SERVICES (NEW).
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