NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 103

SENATE BILL 21

 

 

AN ACT TO AMEND CHAPTER 105 TO REQUIRE THE INCLUSION OF A TAXPAYER'S SOCIAL SECURITY NUMBER OR FEDERAL TAX IDENTIFICATION NUMBER AS WELL AS THE TAXPAYER'S FULL NAME FOR THE PURPOSES OF IDENTIFICATION WITH REGARD TO LEVYING FOR DELINQUENT TAXES.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-242(b) as it appears in the 1977 Cumulative Supplement to Volume 2D of the General Statutes is hereby amended by rewriting line 30 to read as follows:

"(1)      The name of the taxpayer, and if known his Social Security number or federal tax identification number and his address;".

Sec. 2.  G.S. 105-242(b) as it appears in the 1977 Cumulative Supplement to Volume 2D of the General Statutes is further amended by deleting the eighth line of the last paragraph and substituting in lieu thereof the following:

"the head or chief fiscal officer of the department, agency, instrumentality or".

Sec. 3.  G.S. 105-368(b) is hereby amended by rewriting line 10 to read as follows:

"(1)      The name of the taxpayer, and if known his Social Security number or federal tax identification number and his address."

Sec. 4.  G.S. 105-368(h) is hereby amended by deleting the fifth line and substituting in lieu thereof the following:

"shall be served upon him and upon the head or chief fiscal officer of the department."

Sec. 5.  This act is effective upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of March, 1979.