MOTOR VEHICLE TAX: WAIVE PENALTIES/INTEREST.

View NCGA Bill Details2015-2016 Session
Senate Bill 273 (Public) Filed Thursday, March 12, 2015
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.

Status: Ch. SL 2015-204 (Senate Action) (Aug 11 2015)
S 273/S.L. 2015-204

Bill Summaries:

  • Summary date: Aug 12 2015 - More information

    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.


  • Summary date: Aug 3 2015 - More information

    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).


  • Summary date: Mar 12 2015 - More information

    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.


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