NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION

CHAPTER 12
HOUSE BILL 88

AN ACT TO REQUIRE LOCAL UNITS OF GOVERNMENT TO PROVIDE THE DEPARTMENT OF REVENUE WITH INFORMATION NEEDED IN DISTRIBUTION OF LOCAL GOVERNMENT SALES TAX REVENUES.

The General Assembly of North Carolina enacts:

Section 1. G.S. 105-472(2) is amended by adding the following sentence at the end thereof:
"Any county or municipality which fails to provide the Department of Revenue with information concerning ad valorem taxes levied by that county or municipality adequate to permit a timely determination of the appropriate share of that county or municipality of tax proceeds collected under this Article may be excluded by the secretary from each quarterly distribution with respect to which such information was not provided in a timely manner, and such tax proceeds shall then be distributed only to the governmental unit or units whose information was provided in a timely manner."
Sec. 2. Chapter 1096 of the 1967 Session Laws is amended by adding the following sentence at the end of Section 9:
"Should Mecklenburg County or any municipality within Mecklenburg County fail to provide the Department of Revenue with information concerning ad valorem taxes levied adequate to permit a timely determination of that governmental unit's appropriate share of the tax proceeds collected under this Chapter, then that governmental unit may be excluded by the secretary from each quarterly distribution with respect to which such information was not provided in a timely manner, and such tax proceeds shall then be distributed only to the governmental unit or units whose information was provided in a timely manner."
Sec. 3. This act shall become effective July 1, 1979.
In the General Assembly read three times and ratified, this the 7th day of February, 1979.