BUSINESS COURT AMENDMENT.

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View NCGA Bill Details2015-2016 Session
Senate Bill 435 (Public) Filed Wednesday, March 25, 2015
A BILL TO BE ENTITLED AN ACT TO AMEND THE LAW GOVERNING THE NORTH CAROLINA BUSINESS COURT TO PROVIDE THAT A TAX CONTESTATION CASE MUST INVOLVE AN AMOUNT IN CONTROVERSY OF AT LEAST TEN THOUSAND DOLLARS IN ORDER TO BE DESIGNATED A MANDATORY COMPLEX BUSINESS CASE.
Intro. by Rucho, Barringer.

Status: Re-ref Com On Judiciary I (House Action) (Jul 16 2015)

SOG comments (1):

Change Long Title

Senate committee substitute to 1st edition changed title.  Long title was AN ACT TO AMEND THE LAW GOVERNING THE NORTH CAROLINA BUSINESS COURT TO PROVIDE THAT A TAX CONTESTATION CASE MUST INVOLVE AN AMOUNT IN CONTROVERSY OF AT LEAST FIVE THOUSAND DOLLARS IN ORDER TO BE DESIGNATED A MANDATORY COMPLEX BUSINESS CASE.

S 435

Bill Summaries:

  • Summary date: Apr 21 2015 - View Summary

    Senate committee substitute makes the following changes to the 1st edition.

    Amends GS 7A-45.4(b) to require that a tax contestation case must have an amount in controversy, computed in accordance with GS 7A-243, of at least $10,000 (was, $5,000) to be designated as a mandatory complex business case. 

    Makes conforming changes to GS 105-241.16.A.

    Makes conforming changes to the act's long title. 


  • Summary date: Mar 25 2015 - View Summary

    Amends GS 7A-45.4(b) concerning the designation of business cases as mandatory complex business cases, providing that an action must have an amount in controversy, computed in accordance with GS 7A-243, of at least $5,000, in addition to other specified conditions, to be designated as a mandatory complex business case. 

    Amends GS 105-241.16, making conforming changes. 

    Effective October 1, 2015, applying to actions commenced on or after that date.