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AG 2002 10 21 (Regular)
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AG 2002 10 21 (Regular)
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Last modified
3/2/2006 5:01:52 PM
Creation date
11/27/2017 11:44:16 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
10/21/2002
Board
Board of Commissioners
Meeting Type
Regular
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North CaroSna General Assembly - [ S 1292vc Vc ] Short Title: Page 1 of 3 <br /> <br />GENERAL ASSEMBLY OF NORTH CAROLINA <br /> SESSION 2001 <br /> <br />SESSION LAW 2002-123 <br />SENATE BILL 1292 <br /> <br />AN ACT TO ACCELERATE THE ADDITIONAL ONE-HALF CENT LOCAL <br /> OPTION SALES AND USE TAX AND TO MAKE CONFORMING AND TECHNICAL <br /> CHANGES. <br /> <br />The General Assembly of North Carolina enacts: <br /> <br />SECTION 1. G.S. 105-517 (c) reads as rewritten: <br />"(c)Effective Date. - A tax levied under this Article may not <br />become effective before <br />2992 .December 1, 2002." <br />SECTION 2. G.S. 105-518(b) reads as rewritten: <br />"(b)Ballot Question. - The question to be presented on a <br />ballot for a special election concerning the levy of the taxes <br />authorized by this Article must be in the following form: <br /> ' [ ] FOR [ ] AGAINST <br />one-half percent (1/2%) local sales and use taxes, <br />re~!~_ce the current cnc kz!f ~ercent (!/2%) State s!!ec and uso <br />tnxe_~ thnt end July 1, 2992. 'in addition to all <br />current State and local sales and use taxes.' " <br /> SECTION 3. Section 34.14(b) of S.L. 2001-424 <br />reads as rewritten: <br /> "SECTION 34.14. (b) Notwithstanding the provisions of <br />G.S. 105-466(c), a tax levied durin~ thc 209? cz!endzr <br />yezr under Article 44 of Chapter 105 of the General <br />Statutes, as enacted by this act, may become effective on <br /> <br />~_fter gu!y !, 2992.December 1t 2002. <br />Notwithstanding the provisions of G.S. 105-466(c), if a county <br />levies a tax durin~ ~ <br />under Article 44 of Chapter 105 of the General <br />Statutes, as enacted by this act, that is to become effective <br />on or before January 1, 2003, the county is required to give <br />the Secretary of Revenue only 30 days' advance notice of the tax <br />levy. For taxes levied cn crthat are to <br />become effective after January 1, <br />209~,2003, the provisions of G.S. <br />105-466(c) apply." <br /> SECTION 4. To the extent the Department of <br />Revenue's nonrecurring costs of implementing and administering <br />Article 44 of Chapter 105 of the General Statutes, as amended, <br />exceed funds available in its budget for the 2002-2003 fiscal <br />year, the Department may pay the excess cost by withholding up <br />to two hundred seventy-five thousand dollars ($275,000) from <br />collections under Subchapter VIII of Chapter 105 of the General <br />Statutes. <br /> SECTION 5. The Department of Revenue may <br />contract for supplies, materials, equipment, and contractual <br />services related to the provision of notice, the creation of tax <br /> <br />7-1 <br /> <br />http ://www.ncleg.net/html2001/bills/AllVersions/S enate/S 1292vc.html 9/27/2002 <br /> <br /> <br />
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