Bill Text: NC H884 | 2011-2012 | Regular Session | Amended
Bill Title: Extend Temp. Sales Tax Rate Increase 2 Years
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2011-05-04 - Ref To Com On Rules, Calendar, and Operations of the House [H884 Detail]
Download: North_Carolina-2011-H884-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
H 1
HOUSE BILL 884
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Short Title: Extend Temp. Sales Tax Rate Increase 2 Years. |
(Public) |
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Sponsors: |
Representatives Pierce and Hall (Primary Sponsors). For a complete list of Sponsors, see Bill Information on the NCGA Web Site. |
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Referred to: |
Rules, Calendar, and Operations of the House. |
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May 4, 2011
A BILL TO BE ENTITLED
AN ACT to temporarily extend the temporary sales tax rate increase.
The General Assembly of North Carolina enacts:
SECTION 1. Section 27A.2(f) of S.L. 2009‑451 reads as rewritten:
"SECTION 27A.2.(f) Subsections (a) and (e) of
this section are effective when they become law. The remainder of this section
becomes effective October 1, 2009. Subsection (b) applies to sales made on or
after October 1, 2009, and subsections (c) and (d) apply to distributions for
months beginning on or after October 1, 2009. Subsections (b) through (d) of
this section expire July 1, 2011.2013. This section does not
affect the rights or liabilities of the State, a taxpayer, or another person
arising under a statute amended or repealed by this section before the
effective date of its amendment or repeal; nor does it affect the right to any
refund or credit of a tax that accrued under the amended or repealed statute
before the effective date of its amendment or repeal."
SECTION 2. This act is effective when it becomes law.
