AN ACT TO AUTHORIZE FLEXIBILITY IN WAIVING PENALTIES AND INTEREST FOR MOTOR VEHICLE TAXES FOR TAX YEARS PRIOR TO JULY 1, 2013. Enacted August 11, 2015. Effective August 11, 2015.
MOTOR VEHICLE TAX: WAIVE PENALTIES/INTEREST.
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View NCGA Bill Details | 2015-2016 Session |
AN ACT TO AUTHORIZE FLEXIBILITY IN WAIVING PENALTIES AND INTEREST FOR MOTOR VEHICLE TAXES FOR TAX YEARS PRIOR TO JULY 1, 2013.Intro. by D. Davis, Pate.
Bill History:
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Thu, 12 Mar 2015 Senate: Filed
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Mon, 16 Mar 2015 Senate: Passed 1st Reading
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Mon, 16 Mar 2015 Senate: Ref To Com On Rules and Operations of the Senate
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Mon, 23 Mar 2015 Senate: Withdrawn From Com
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Mon, 23 Mar 2015 Senate: Re-ref to Transportation. If fav, re-ref to Finance
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Wed, 15 Apr 2015 Senate: Reptd Fav
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Wed, 15 Apr 2015 Senate: Re-ref Com On Finance
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Tue, 28 Apr 2015 Senate: Reptd Fav
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Wed, 29 Apr 2015 Senate: Passed 2nd Reading
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Wed, 29 Apr 2015 Senate: Passed 3rd Reading
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Thu, 30 Apr 2015 Senate: Regular Message Sent To House
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Thu, 30 Apr 2015 House: Regular Message Received From Senate
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Thu, 30 Apr 2015 House: Passed 1st Reading
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Thu, 30 Apr 2015 House: Ref To Com On Rules, Calendar, and Operations of the House
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Thu, 16 Jul 2015 House: Withdrawn From Com
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Thu, 16 Jul 2015 House: Re-ref Com On Finance
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Thu, 30 Jul 2015 House: Reptd Fav
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Thu, 30 Jul 2015 House: Cal Pursuant Rule 36(b)
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Thu, 30 Jul 2015 House: Placed On Cal For 08/03/2015
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Mon, 3 Aug 2015 House: Amend Adopted A1
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Mon, 3 Aug 2015 House: Passed 2nd Reading
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Mon, 3 Aug 2015 House: Passed 3rd Reading
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Tue, 4 Aug 2015 House: Regular Message Sent To Senate
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Tue, 4 Aug 2015 Senate: Regular Message Received For Concurrence in H Amend
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Tue, 4 Aug 2015 Senate: Placed On Cal For 08/05/2015
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Wed, 5 Aug 2015 Senate: Concurred In H Amend S273v1
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Wed, 5 Aug 2015 Senate: Ordered Enrolled
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Thu, 6 Aug 2015 Ratified
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Fri, 7 Aug 2015 Pres. To Gov. 08/07/2015
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Tue, 11 Aug 2015 Signed by Gov. 8/11/2015
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Tue, 11 Aug 2015 Ch. SL 2015-204
Bill Summaries:
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Bill S 273 (2015-2016)Summary date: Aug 12 2015 - View Summary
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Bill S 273 (2015-2016)Summary date: Aug 3 2015 - View Summary
House amendment makes the following changes to the 1st edition.
Amends proposed GS 105-330.4(e) to provide that, notwithstanding GS 105-380 (provisions concerning the release, refund, or compromise of taxes), county governing boards can adopt a resolution to create a uniform policy for the reduction or waiver of any interest or penalties for delinquent motor vehicle taxes for registered classified motor vehicles, for tax years prior to July 1, 2013 (previously, provided that the provisions are applicable notwithstanding any other provision of law and did not require a uniform policy, or mention a resolution, but gave the board complete discretion in granting a reduction or waiver upon making a record of the reasons).
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Bill S 273 (2015-2016)Summary date: Mar 12 2015 - View Summary
Enacts new GS 105-330.4(e) to provide that governing boards of a county can reduce or waive any interest or penalties for delinquent motor vehicle taxes for registered classified motor vehicles, for tax years prior to July 1, 2013. Requires a record of reasons for making the reduction or waiver.