Current law states that a tax law violation is considered an act committed in part at the office of the Secretary of Revenue in Raleigh. Amends GS 105-236(b), adding that the court will order penalties and forfeitures paid in equal portions to all counties where the act was committed rather than entirely to the county school fund of Wake County, if the case is prosecuted in Wake County and the court finds that the act is partly committed in a different county. Applies to penalties and forfeitures assessed on or after October 1, 2011.
TAX FINES AND FORFEITURES TO COUNTY OF CRIME.
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| View NCGA Bill Details | 2011-2012 Session |
TO PROVIDE IN THE CASE OF A TAX LAW VIOLATION WHERE SITUS OF THE CRIME IS BY STATUTE PLACED AT THE OFFICE OF THE SECRETARY OF REVENUE THAT FINES AND FORFEITURES MAY BE DISTRIBUTED TO THE SCHOOL FUND OF THE COUNTY WHERE THE OFFENSE WAS COMMITTED.Intro. by D. Berger.
Status: Ref To Com On Judiciary II (Senate Action) (Apr 20 2011)
Bill History:
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Tue, 19 Apr 2011 Senate: Filed
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Wed, 20 Apr 2011 Senate: Passed 1st Reading
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Wed, 20 Apr 2011 Senate: Ref To Com On Judiciary II
S 722
Bill Summaries:
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Bill S 722 (2011-2012)Summary date: Apr 19 2011 - View Summary
View: All Summaries for Bill