Bill Summary for S 435 (2015-2016)
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Summary date:
Apr 21 2015
Bill Information:
| View NCGA Bill Details | 2015-2016 Session |
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.
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Bill 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.