NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 44

HOUSE BILL 95

AN ACT TO VALIDATE THE APPLICATION OF THE CITY OF REIDSVILLE FOR A CERTAIN GASOLINE TAX REFUND WHICH APPLICATION WAS INADVERTENTLY FILED TOO LATE.

WHEREAS, the City of Reidsville was entitled to a gasoline tax refund of eight hundred fifty-two dollars ($852.00) for the quarter ending March 31, 1958; and

WHEREAS, the applicable statute required such application to be filed before April 30, 1958; and

WHEREAS, said application for refund was duly prepared before April 30, 1958; and

WHEREAS, through inadvertence or happenstance the application for refund was placed in the city files instead of being mailed to the State Department of Revenue; and

WHEREAS, such application was not filed with the Department of Revenue until June 27, 1958 and the application for refund was then denied because of the late filing: Now, therefore,

The General Assembly of North Carolina do enact:

Section 1. The above referred to application by the City of Reidsville for gasoline tax refund for the quarter ending May 31, 1958 is hereby validated in all respects and the Commissioner of Revenue is hereby authorized and directed to pay to the City of Reidsville the gasoline tax refund covered in said application notwithstanding the late filing thereof.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect on and after its ratification.

In the General Assembly read three times and ratified, this the 6th day of March, 1959.